Mospec Semiconductor Corp (2434) — Working Capital to Net Assets Ratio
Mospec Semiconductor Corp (2434) has a Working Capital to Net Assets ratio of -11.1% as of June 2026. Working capital of NT$-49.61 Million (current assets of NT$72.91 Million minus current liabilities of NT$122.52 Million) is measured against net assets of NT$448.50 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 2434 days of operational coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Mospec Semiconductor Corp Working Capital to Net Assets (2004–2025)
This chart shows how Mospec Semiconductor Corp's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of June 2026, the ratio stands at -11.1%, reflecting working capital of NT$-49.61 Million against net assets of NT$448.50 Million TWD. For the complete balance sheet picture, see balance sheet size of Mospec Semiconductor Corp.
Annual Working Capital to Net Assets for Mospec Semiconductor Corp (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Mospec Semiconductor Corp from 2004 to 2025, covering 22 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. Check Mospec Semiconductor Corp liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 9.7% | NT$45.94 Million | NT$471.46 Million | NT$159.77 Million | NT$113.83 Million | ▼ -3.7 pp |
| 2024 | 13.5% | NT$63.68 Million | NT$472.26 Million | NT$225.94 Million | NT$162.26 Million | ▲ +0.4 pp |
| 2023 | 13.1% | NT$60.78 Million | NT$463.33 Million | NT$166.67 Million | NT$105.90 Million | ▼ -7.9 pp |
| 2022 | 21.0% | NT$105.00 Million | NT$500.60 Million | NT$210.77 Million | NT$105.77 Million | ▼ -6.1 pp |
| 2021 | 27.1% | NT$143.48 Million | NT$530.40 Million | NT$205.50 Million | NT$62.01 Million | ▲ +3.9 pp |
| 2020 | 23.1% | NT$77.64 Million | NT$335.88 Million | NT$145.74 Million | NT$68.11 Million | ▲ +82.4 pp |
| 2019 | -59.3% | NT$-79.69 Million | NT$134.35 Million | NT$136.10 Million | NT$215.78 Million | ▼ -48.5 pp |
| 2018 | -10.8% | NT$-41.49 Million | NT$385.02 Million | NT$316.16 Million | NT$357.65 Million | ▼ -35.7 pp |
| 2017 | 24.9% | NT$139.69 Million | NT$560.54 Million | NT$416.51 Million | NT$276.82 Million | ▼ -12.3 pp |
| 2016 | 37.2% | NT$261.73 Million | NT$702.76 Million | NT$453.29 Million | NT$191.56 Million | ▼ -12.2 pp |
| 2015 | 49.5% | NT$419.76 Million | NT$848.25 Million | NT$528.60 Million | NT$108.84 Million | ▼ -17.8 pp |
| 2014 | 67.3% | NT$765.09 Million | NT$1.14 Billion | NT$993.56 Million | NT$228.47 Million | ▲ +14.5 pp |
| 2013 | 52.7% | NT$459.48 Million | NT$871.35 Million | NT$786.31 Million | NT$326.84 Million | ▲ +2.2 pp |
| 2012 | 50.5% | NT$488.10 Million | NT$965.94 Million | NT$699.62 Million | NT$211.52 Million | ▲ +2.2 pp |
| 2011 | 48.4% | NT$560.10 Million | NT$1.16 Billion | NT$758.71 Million | NT$198.61 Million | ▲ +12.7 pp |
| 2010 | 35.7% | NT$427.11 Million | NT$1.20 Billion | NT$799.36 Million | NT$372.25 Million | ▲ +2.9 pp |
| 2009 | 32.8% | NT$417.01 Million | NT$1.27 Billion | NT$798.88 Million | NT$381.87 Million | ▲ +35.5 pp |
| 2008 | -2.7% | NT$-24.80 Million | NT$916.12 Million | NT$734.47 Million | NT$759.27 Million | ▼ -77.2 pp |
| 2007 | 74.5% | NT$748.96 Million | NT$1.01 Billion | NT$890.70 Million | NT$141.74 Million | ▲ +31.9 pp |
| 2006 | 42.6% | NT$404.55 Million | NT$950.74 Million | NT$665.99 Million | NT$261.44 Million | ▼ -13.3 pp |
| 2005 | 55.8% | NT$543.27 Million | NT$973.48 Million | NT$701.71 Million | NT$158.44 Million | ▲ +15.5 pp |
| 2004 | 40.3% | NT$373.66 Million | NT$927.21 Million | NT$794.92 Million | NT$421.26 Million | — |