Leofoo Development Co Ltd (2705) — Working Capital to Net Assets Ratio
Leofoo Development Co Ltd (2705) has a Working Capital to Net Assets ratio of -86.2% as of December 2025. Working capital of NT$-4.33 Billion (current assets of NT$570.34 Million minus current liabilities of NT$4.90 Billion) is measured against net assets of NT$5.03 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Leofoo Development Co Ltd balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Leofoo Development Co Ltd Working Capital to Net Assets (2009–2025)
This chart shows how Leofoo Development Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of December 2025, the ratio stands at -86.2%, reflecting working capital of NT$-4.33 Billion against net assets of NT$5.03 Billion TWD. Check 2705 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Leofoo Development Co Ltd (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Leofoo Development Co Ltd from 2009 to 2025, covering 17 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see 2705 company net worth.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -86.2% | NT$-4.33 Billion | NT$5.03 Billion | NT$570.34 Million | NT$4.90 Billion | ▼ -76.8 pp |
| 2024 | -9.3% | NT$-453.51 Million | NT$4.86 Billion | NT$499.19 Million | NT$952.71 Million | ▲ +4.7 pp |
| 2023 | -14.1% | NT$-678.66 Million | NT$4.83 Billion | NT$503.87 Million | NT$1.18 Billion | ▲ +9.5 pp |
| 2022 | -23.6% | NT$-1.16 Billion | NT$4.91 Billion | NT$518.15 Million | NT$1.68 Billion | ▼ -9.3 pp |
| 2021 | -14.2% | NT$-744.36 Million | NT$5.23 Billion | NT$538.44 Million | NT$1.28 Billion | ▲ +70.8 pp |
| 2020 | -85.0% | NT$-1.06 Billion | NT$1.25 Billion | NT$557.80 Million | NT$1.62 Billion | ▲ +89.8 pp |
| 2019 | -174.8% | NT$-2.83 Billion | NT$1.62 Billion | NT$634.23 Million | NT$3.46 Billion | ▼ -98.9 pp |
| 2018 | -75.9% | NT$-1.64 Billion | NT$2.16 Billion | NT$1.29 Billion | NT$2.94 Billion | ▼ -46.6 pp |
| 2017 | -29.3% | NT$-1.03 Billion | NT$3.52 Billion | NT$1.70 Billion | NT$2.73 Billion | ▼ -35.7 pp |
| 2016 | 6.4% | NT$289.50 Million | NT$4.55 Billion | NT$2.14 Billion | NT$1.85 Billion | ▼ -5.9 pp |
| 2015 | 12.3% | NT$606.23 Million | NT$4.93 Billion | NT$2.55 Billion | NT$1.94 Billion | ▲ +15.8 pp |
| 2014 | -3.5% | NT$-169.96 Million | NT$4.86 Billion | NT$2.70 Billion | NT$2.87 Billion | ▲ +3.4 pp |
| 2013 | -6.9% | NT$-332.04 Million | NT$4.82 Billion | NT$1.84 Billion | NT$2.17 Billion | ▲ +9.8 pp |
| 2012 | -16.7% | NT$-827.30 Million | NT$4.97 Billion | NT$1.43 Billion | NT$2.26 Billion | ▼ -13.1 pp |
| 2011 | -3.6% | NT$-181.61 Million | NT$5.07 Billion | NT$2.82 Billion | NT$3.01 Billion | ▲ +8.0 pp |
| 2010 | -11.6% | NT$-455.50 Million | NT$3.94 Billion | NT$1.39 Billion | NT$1.85 Billion | ▼ -5.9 pp |
| 2009 | -5.7% | NT$-215.84 Million | NT$3.82 Billion | NT$1.06 Billion | NT$1.27 Billion | — |