Gourmet Master Co Ltd Working Capital to Net Assets Ratio
Gourmet Master Co Ltd working capital to net assets ratio. Gourmet Master Co Ltd (2723) has a Working Capital to Net Assets ratio of 11.2% as of June 2026. Working capital of NT$1.20 Billion (current assets of NT$5.64 Billion minus current liabilities of NT$4.44 Billion) is measured against net assets of NT$10.75 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Gourmet Master Co Ltd (2009–2025)
Working capital to net assets ratio of Gourmet Master Co Ltd from 2009 to 2025. This chart shows how Gourmet Master Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of June 2026, the ratio stands at 11.2%, reflecting working capital of NT$1.20 Billion against net assets of NT$10.75 Billion TWD. Explore how much of Gourmet Master Co Ltd's assets are long-term investments to see how much of total assets are deployed in long-term investments.
Gourmet Master Co Ltd Working Capital to Net Assets Ratio by Year (2009–2025)
Gourmet Master 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 Gourmet Master 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 2723 asset base.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 11.9% | NT$1.20 Billion | NT$10.10 Billion | NT$6.19 Billion | NT$4.99 Billion | ▼ -2.5 pp |
| 2024 | 14.5% | NT$1.63 Billion | NT$11.24 Billion | NT$6.62 Billion | NT$4.99 Billion | ▼ -2.9 pp |
| 2023 | 17.4% | NT$1.90 Billion | NT$10.96 Billion | NT$7.27 Billion | NT$5.37 Billion | ▲ +6.0 pp |
| 2022 | 11.3% | NT$1.22 Billion | NT$10.79 Billion | NT$7.38 Billion | NT$6.16 Billion | ▼ -8.0 pp |
| 2021 | 19.3% | NT$2.11 Billion | NT$10.92 Billion | NT$8.28 Billion | NT$6.17 Billion | ▲ +12.3 pp |
| 2020 | 7.1% | NT$753.34 Million | NT$10.67 Billion | NT$7.92 Billion | NT$7.16 Billion | ▲ +5.9 pp |
| 2019 | 1.1% | NT$114.82 Million | NT$10.22 Billion | NT$7.06 Billion | NT$6.94 Billion | ▼ -16.6 pp |
| 2018 | 17.7% | NT$1.86 Billion | NT$10.48 Billion | NT$6.97 Billion | NT$5.11 Billion | ▼ -12.6 pp |
| 2017 | 30.3% | NT$3.01 Billion | NT$9.93 Billion | NT$8.45 Billion | NT$5.44 Billion | ▼ -3.3 pp |
| 2016 | 33.6% | NT$2.91 Billion | NT$8.67 Billion | NT$7.02 Billion | NT$4.10 Billion | ▲ +6.8 pp |
| 2015 | 26.8% | NT$2.07 Billion | NT$7.69 Billion | NT$5.57 Billion | NT$3.51 Billion | ▲ +14.2 pp |
| 2014 | 12.7% | NT$859.35 Million | NT$6.78 Billion | NT$3.77 Billion | NT$2.91 Billion | ▼ -12.1 pp |
| 2013 | 24.8% | NT$1.56 Billion | NT$6.27 Billion | NT$4.00 Billion | NT$2.44 Billion | ▼ -8.5 pp |
| 2012 | 33.3% | NT$2.08 Billion | NT$6.24 Billion | NT$4.37 Billion | NT$2.29 Billion | ▼ -16.5 pp |
| 2011 | 49.8% | NT$2.95 Billion | NT$5.92 Billion | NT$4.96 Billion | NT$2.02 Billion | ▼ -16.0 pp |
| 2010 | 65.9% | NT$3.27 Billion | NT$4.97 Billion | NT$4.58 Billion | NT$1.31 Billion | ▲ +29.8 pp |
| 2009 | 36.1% | NT$724.05 Million | NT$2.01 Billion | NT$1.88 Billion | NT$1.15 Billion | — |