Mospec Semiconductor Corp (2434) — Working Capital to Net Assets Ratio
Mospec Semiconductor Corp (2434) has a Working Capital to Net Assets ratio of 9.7% as of December 2025. Working capital of NT$45.94 Million (current assets of NT$159.77 Million minus current liabilities of NT$113.83 Million) is measured against net assets of NT$471.46 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Mospec Semiconductor Corp to measure how much of total assets are equity-financed.
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 December 2025, the ratio stands at 9.7%, reflecting working capital of NT$45.94 Million against net assets of NT$471.46 Million TWD. Check 2434 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see Mospec Semiconductor Corp (2434) market capitalisation.
| 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 | — |