JSL Construction & Development Co Ltd Working Capital to Net Assets Ratio
JSL Construction & Development Co Ltd working capital to net assets ratio. JSL Construction & Development Co Ltd (2540) has a Working Capital to Net Assets ratio of 98.3% as of December 2025. Working capital of NT$16.15 Billion (current assets of NT$54.43 Billion minus current liabilities of NT$38.28 Billion) is measured against net assets of NT$16.43 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check JSL Construction & Development Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of JSL Construction & Development Co Ltd (2009–2025)
Working capital to net assets ratio of JSL Construction & Development Co Ltd from 2009 to 2025. This chart shows how JSL Construction & Development Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of December 2025, the ratio stands at 98.3%, reflecting working capital of NT$16.15 Billion against net assets of NT$16.43 Billion TWD. See JSL Construction & Development Co Ltd (2540) liquidity interval to measure how many days the company can operate on defensive assets alone.
JSL Construction & Development Co Ltd Working Capital to Net Assets Ratio by Year (2009–2025)
JSL Construction & Development Co Ltd working capital to net assets ratio by year from 2009 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for JSL Construction & Development Co Ltd from 2009 to 2025, covering 17 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 the complete balance sheet picture, see 2540 asset base.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 98.3% | NT$16.15 Billion | NT$16.43 Billion | NT$54.43 Billion | NT$38.28 Billion | ▲ +9.2 pp |
| 2024 | 89.1% | NT$10.92 Billion | NT$12.26 Billion | NT$44.33 Billion | NT$33.41 Billion | ▼ -1.6 pp |
| 2023 | 90.8% | NT$8.12 Billion | NT$8.95 Billion | NT$31.89 Billion | NT$23.77 Billion | ▼ -3.7 pp |
| 2022 | 94.5% | NT$5.80 Billion | NT$6.14 Billion | NT$23.60 Billion | NT$17.80 Billion | ▲ +6.2 pp |
| 2021 | 88.3% | NT$5.52 Billion | NT$6.26 Billion | NT$17.11 Billion | NT$11.59 Billion | ▼ -8.3 pp |
| 2020 | 96.6% | NT$5.09 Billion | NT$5.27 Billion | NT$13.05 Billion | NT$7.96 Billion | ▲ +4.8 pp |
| 2019 | 91.8% | NT$4.00 Billion | NT$4.36 Billion | NT$10.09 Billion | NT$6.08 Billion | ▲ +16.6 pp |
| 2018 | 75.1% | NT$3.13 Billion | NT$4.16 Billion | NT$9.23 Billion | NT$6.11 Billion | ▼ -24.2 pp |
| 2017 | 99.4% | NT$4.03 Billion | NT$4.06 Billion | NT$8.54 Billion | NT$4.50 Billion | ▲ +5.7 pp |
| 2016 | 93.7% | NT$3.78 Billion | NT$4.04 Billion | NT$7.93 Billion | NT$4.14 Billion | ▲ +9.1 pp |
| 2015 | 84.6% | NT$3.20 Billion | NT$3.78 Billion | NT$7.26 Billion | NT$4.06 Billion | ▼ -2.8 pp |
| 2014 | 87.4% | NT$3.12 Billion | NT$3.57 Billion | NT$3.93 Billion | NT$808.93 Million | ▲ +54.2 pp |
| 2013 | 33.2% | NT$511.34 Million | NT$1.54 Billion | NT$1.13 Billion | NT$619.60 Million | ▲ +215.5 pp |
| 2012 | -182.2% | NT$-44.60 Million | NT$24.48 Million | NT$79.99 Million | NT$124.59 Million | ▼ -122.8 pp |
| 2011 | -59.5% | NT$-26.01 Million | NT$43.74 Million | NT$112.13 Million | NT$138.14 Million | ▼ -39.5 pp |
| 2010 | -19.9% | NT$-11.76 Million | NT$58.94 Million | NT$138.56 Million | NT$150.32 Million | ▼ -26.7 pp |
| 2009 | 6.8% | NT$5.23 Million | NT$77.45 Million | NT$191.30 Million | NT$186.07 Million | — |