JSL Construction & Development Co Ltd (2540) — 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. See JSL Construction & Development Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
JSL Construction & Development Co Ltd Working Capital to Net Assets (2009–2025)
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. For the complete balance sheet picture, see 2540 total asset value.
Annual Working Capital to Net Assets for JSL Construction & Development Co Ltd (2009–2025)
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. Check JSL Construction & Development Co Ltd (2540) liquid assets 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 | 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 | — |