Pan-International Industrial Corp (2328) — Working Capital to Net Assets Ratio
Pan-International Industrial Corp (2328) has a Working Capital to Net Assets ratio of 60.6% as of September 2025. Working capital of NT$9.76 Billion (current assets of NT$16.08 Billion minus current liabilities of NT$6.32 Billion) is measured against net assets of NT$16.11 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 2328 financial flexibility score to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Pan-International Industrial Corp Working Capital to Net Assets (2006–2024)
This chart shows how Pan-International Industrial Corp's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2006 to 2024. As of September 2025, the ratio stands at 60.6%, reflecting working capital of NT$9.76 Billion against net assets of NT$16.11 Billion TWD. See 2328 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Pan-International Industrial Corp (2006–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Pan-International Industrial Corp from 2006 to 2024, covering 19 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see how much is Pan-International Industrial Corp worth.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 60.4% | NT$9.96 Billion | NT$16.49 Billion | NT$17.58 Billion | NT$7.62 Billion | ▲ +1.0 pp |
| 2023 | 59.4% | NT$9.12 Billion | NT$15.35 Billion | NT$17.71 Billion | NT$8.59 Billion | ▼ -2.0 pp |
| 2022 | 61.5% | NT$9.08 Billion | NT$14.77 Billion | NT$19.25 Billion | NT$10.17 Billion | ▲ +1.3 pp |
| 2021 | 60.1% | NT$8.47 Billion | NT$14.09 Billion | NT$18.31 Billion | NT$9.83 Billion | ▼ -0.2 pp |
| 2020 | 60.3% | NT$7.72 Billion | NT$12.79 Billion | NT$15.17 Billion | NT$7.45 Billion | ▲ +2.7 pp |
| 2019 | 57.6% | NT$7.25 Billion | NT$12.58 Billion | NT$15.84 Billion | NT$8.59 Billion | ▲ +3.2 pp |
| 2018 | 54.5% | NT$6.82 Billion | NT$12.51 Billion | NT$17.10 Billion | NT$10.28 Billion | ▲ +1.3 pp |
| 2017 | 53.2% | NT$6.38 Billion | NT$11.99 Billion | NT$14.78 Billion | NT$8.39 Billion | ▲ +3.1 pp |
| 2016 | 50.1% | NT$5.82 Billion | NT$11.61 Billion | NT$12.75 Billion | NT$6.93 Billion | ▼ -2.6 pp |
| 2015 | 52.7% | NT$5.96 Billion | NT$11.32 Billion | NT$13.01 Billion | NT$7.05 Billion | ▼ -2.0 pp |
| 2014 | 54.7% | NT$6.54 Billion | NT$11.95 Billion | NT$13.05 Billion | NT$6.51 Billion | ▲ +5.7 pp |
| 2013 | 49.0% | NT$5.58 Billion | NT$11.38 Billion | NT$12.24 Billion | NT$6.66 Billion | ▲ +11.0 pp |
| 2012 | 38.1% | NT$4.36 Billion | NT$11.44 Billion | NT$10.85 Billion | NT$6.49 Billion | ▼ -6.0 pp |
| 2011 | 44.1% | NT$4.74 Billion | NT$10.76 Billion | NT$10.09 Billion | NT$5.35 Billion | ▲ +7.4 pp |
| 2010 | 36.7% | NT$5.00 Billion | NT$13.62 Billion | NT$10.15 Billion | NT$5.16 Billion | ▲ +0.7 pp |
| 2009 | 36.0% | NT$5.19 Billion | NT$14.42 Billion | NT$10.84 Billion | NT$5.66 Billion | ▼ -10.7 pp |
| 2008 | 46.7% | NT$5.28 Billion | NT$11.32 Billion | NT$13.10 Billion | NT$7.81 Billion | ▲ +20.3 pp |
| 2007 | 26.4% | NT$4.88 Billion | NT$18.48 Billion | NT$11.56 Billion | NT$6.68 Billion | ▼ -7.8 pp |
| 2006 | 34.2% | NT$4.23 Billion | NT$12.38 Billion | NT$7.60 Billion | NT$3.37 Billion | — |