China Bills Finance Corp (2820) — Working Capital to Net Assets Ratio
China Bills Finance Corp (2820) has a Working Capital to Net Assets ratio of -857.5% as of June 2026. Working capital of NT$-239.03 Billion (current assets of NT$2.03 Billion minus current liabilities of NT$241.06 Billion) is measured against net assets of NT$27.87 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
China Bills Finance Corp Working Capital to Net Assets (2006–2025)
This chart shows how China Bills Finance Corp's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2006 to 2025. As of June 2026, the ratio stands at -857.5%, reflecting working capital of NT$-239.03 Billion against net assets of NT$27.87 Billion TWD. Explore 2820 long-term investments to assets to see how much of total assets are deployed in long-term investments.
Annual Working Capital to Net Assets for China Bills Finance Corp (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for China Bills Finance Corp from 2006 to 2025, covering 19 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For the complete balance sheet picture, see total assets of China Bills Finance Corp.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -834.4% | NT$-232.22 Billion | NT$27.83 Billion | NT$2.05 Billion | NT$234.26 Billion | ▼ -755.7 pp |
| 2024 | -78.7% | NT$-19.86 Billion | NT$25.22 Billion | NT$1.87 Billion | NT$21.72 Billion | ▼ -12.2 pp |
| 2023 | -66.5% | NT$-16.58 Billion | NT$24.93 Billion | NT$1.89 Billion | NT$18.47 Billion | ▼ -26.8 pp |
| 2022 | -39.7% | NT$-8.72 Billion | NT$21.98 Billion | NT$1.19 Billion | NT$9.91 Billion | ▼ -43.0 pp |
| 2021 | 3.3% | NT$849.68 Million | NT$25.56 Billion | NT$1.29 Billion | NT$435.71 Million | ▲ +0.9 pp |
| 2020 | 2.4% | NT$621.78 Million | NT$25.45 Billion | NT$1.05 Billion | NT$425.80 Million | ▲ +0.8 pp |
| 2019 | 1.6% | NT$383.25 Million | NT$23.86 Billion | NT$1.10 Billion | NT$715.04 Million | ▲ +110.8 pp |
| 2018 | -109.2% | NT$-25.44 Billion | NT$23.30 Billion | NT$1.55 Billion | NT$27.00 Billion | ▼ -35.1 pp |
| 2017 | -74.1% | NT$-17.06 Billion | NT$23.02 Billion | NT$1.56 Billion | NT$18.61 Billion | ▼ -85.8 pp |
| 2016 | 11.7% | NT$2.63 Billion | NT$22.44 Billion | NT$2.63 Billion | NT$5.64 Million | ▲ +6.3 pp |
| 2015 | 5.4% | NT$1.21 Billion | NT$22.39 Billion | NT$1.52 Billion | NT$305.34 Million | ▲ +0.5 pp |
| 2014 | 4.9% | NT$1.06 Billion | NT$21.47 Billion | NT$1.30 Billion | NT$246.98 Million | ▼ -2.7 pp |
| 2013 | 7.6% | NT$1.59 Billion | NT$20.95 Billion | NT$1.88 Billion | NT$288.30 Million | ▲ +48.3 pp |
| 2012 | -40.7% | NT$-8.46 Billion | NT$20.79 Billion | NT$1.88 Billion | NT$10.34 Billion | ▼ -8.6 pp |
| 2011 | -32.1% | NT$-6.95 Billion | NT$21.65 Billion | NT$1.99 Billion | NT$8.95 Billion | ▼ -43.7 pp |
| 2010 | 11.6% | NT$2.14 Billion | NT$18.51 Billion | NT$2.49 Billion | NT$349.50 Million | ▲ +32.9 pp |
| 2009 | -21.3% | NT$-4.61 Billion | NT$21.63 Billion | NT$3.42 Billion | NT$8.03 Billion | ▼ -0.3 pp |
| 2008 | -21.0% | NT$-4.48 Billion | NT$21.32 Billion | NT$2.51 Billion | NT$6.98 Billion | ▼ -18.0 pp |
| 2006 | -3.0% | NT$-564.07 Million | NT$18.79 Billion | NT$4.89 Billion | NT$5.45 Billion | — |