Taiwan Semiconductor Manufacturing Co. Ltd. (2330) — Working Capital to Net Assets Ratio
Taiwan Semiconductor Manufacturing Co. Ltd. (2330) has a Working Capital to Net Assets ratio of 43.2% as of December 2025. Working capital of NT$2.36 Trillion (current assets of NT$3.82 Trillion minus current liabilities of NT$1.46 Trillion) is measured against net assets of NT$5.46 Trillion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Taiwan Semiconductor Manufacturing Co. L balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Taiwan Semiconductor Manufacturing Co. Ltd. Working Capital to Net Assets (1997–2025)
This chart shows how Taiwan Semiconductor Manufacturing Co. Ltd.'s Working Capital to Net Assets ratio has evolved across 29 annual periods from 1997 to 2025. As of December 2025, the ratio stands at 43.2%, reflecting working capital of NT$2.36 Trillion against net assets of NT$5.46 Trillion TWD. Check 2330 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Taiwan Semiconductor Manufacturing Co. Ltd. (1997–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Taiwan Semiconductor Manufacturing Co. Ltd. from 1997 to 2025, covering 29 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 2330 company net worth.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 43.2% | NT$2.36 Trillion | NT$5.46 Trillion | NT$3.82 Trillion | NT$1.46 Trillion | ▲ +1.6 pp |
| 2024 | 41.6% | NT$1.78 Trillion | NT$4.28 Trillion | NT$3.09 Trillion | NT$1.31 Trillion | ▲ +5.4 pp |
| 2023 | 36.2% | NT$1.25 Trillion | NT$3.45 Trillion | NT$2.19 Trillion | NT$942.81 Billion | ▼ -0.3 pp |
| 2022 | 36.5% | NT$1.07 Trillion | NT$2.92 Trillion | NT$2.05 Trillion | NT$986.56 Billion | ▼ -2.9 pp |
| 2021 | 39.4% | NT$848.72 Billion | NT$2.15 Trillion | NT$1.61 Trillion | NT$758.35 Billion | ▲ +14.4 pp |
| 2020 | 25.1% | NT$460.29 Billion | NT$1.84 Trillion | NT$1.09 Trillion | NT$631.90 Billion | ▲ +11.2 pp |
| 2019 | 13.9% | NT$224.25 Billion | NT$1.61 Trillion | NT$822.61 Billion | NT$598.36 Billion | ▼ -21.9 pp |
| 2018 | 35.8% | NT$594.84 Billion | NT$1.66 Trillion | NT$951.68 Billion | NT$356.84 Billion | ▲ +4.3 pp |
| 2017 | 31.5% | NT$470.31 Billion | NT$1.49 Trillion | NT$857.20 Billion | NT$386.89 Billion | ▼ -3.1 pp |
| 2016 | 34.5% | NT$469.44 Billion | NT$1.36 Trillion | NT$817.73 Billion | NT$348.29 Billion | ▼ -7.9 pp |
| 2015 | 42.4% | NT$506.97 Billion | NT$1.19 Trillion | NT$746.74 Billion | NT$239.77 Billion | ▲ +3.1 pp |
| 2014 | 39.3% | NT$401.78 Billion | NT$1.02 Trillion | NT$626.57 Billion | NT$224.79 Billion | ▲ +20.8 pp |
| 2013 | 18.5% | NT$154.51 Billion | NT$834.11 Billion | NT$358.49 Billion | NT$203.97 Billion | ▲ +5.6 pp |
| 2012 | 12.9% | NT$92.22 Billion | NT$713.59 Billion | NT$250.33 Billion | NT$158.10 Billion | ▼ -2.9 pp |
| 2011 | 15.9% | NT$99.51 Billion | NT$627.26 Billion | NT$224.39 Billion | NT$124.88 Billion | ▼ -8.0 pp |
| 2010 | 23.9% | NT$138.33 Billion | NT$578.70 Billion | NT$261.52 Billion | NT$123.19 Billion | ▼ -12.3 pp |
| 2009 | 36.2% | NT$180.67 Billion | NT$499.05 Billion | NT$259.80 Billion | NT$79.13 Billion | ▼ -4.6 pp |
| 2008 | 40.8% | NT$195.81 Billion | NT$480.37 Billion | NT$252.62 Billion | NT$56.81 Billion | ▼ -0.2 pp |
| 2007 | 41.0% | NT$201.14 Billion | NT$490.72 Billion | NT$249.85 Billion | NT$48.71 Billion | ▲ +3.1 pp |
| 2006 | 37.9% | NT$169.45 Billion | NT$447.66 Billion | NT$279.79 Billion | NT$110.34 Billion | ▼ -1.8 pp |
| 2005 | 39.7% | NT$177.66 Billion | NT$447.57 Billion | NT$212.89 Billion | NT$35.23 Billion | ▲ +9.5 pp |
| 2004 | 30.2% | NT$120.73 Billion | NT$399.68 Billion | NT$184.75 Billion | NT$64.03 Billion | ▼ -10.9 pp |
| 2003 | 41.1% | NT$135.14 Billion | NT$328.76 Billion | NT$166.25 Billion | NT$31.10 Billion | ▲ +20.1 pp |
| 2002 | 21.0% | NT$62.30 Billion | NT$296.45 Billion | NT$102.71 Billion | NT$40.42 Billion | ▲ +7.9 pp |
| 2001 | 13.1% | NT$37.62 Billion | NT$287.32 Billion | NT$76.70 Billion | NT$39.09 Billion | ▼ -4.4 pp |
| 2000 | 17.5% | NT$45.77 Billion | NT$262.08 Billion | NT$93.19 Billion | NT$47.42 Billion | ▼ -3.3 pp |
| 1999 | 20.8% | NT$33.27 Billion | NT$160.12 Billion | NT$59.67 Billion | NT$26.39 Billion | ▼ -0.3 pp |
| 1998 | 21.1% | NT$19.72 Billion | NT$93.62 Billion | NT$28.49 Billion | NT$8.77 Billion | ▼ -2.6 pp |
| 1997 | 23.7% | NT$19.04 Billion | NT$80.49 Billion | NT$34.42 Billion | NT$15.38 Billion | — |