President Chain Store Corp (2912) — Working Capital to Net Assets Ratio
President Chain Store Corp (2912) has a Working Capital to Net Assets ratio of -34.3% as of March 2026. Working capital of NT$-19.64 Billion (current assets of NT$94.11 Billion minus current liabilities of NT$113.75 Billion) is measured against net assets of NT$57.28 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See President Chain Store Corp (2912) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
President Chain Store Corp Working Capital to Net Assets (2006–2025)
This chart shows how President Chain Store Corp's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of March 2026, the ratio stands at -34.3%, reflecting working capital of NT$-19.64 Billion against net assets of NT$57.28 Billion TWD. Check 2912 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for President Chain Store Corp (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for President Chain Store Corp from 2006 to 2025, covering 20 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see President Chain Store Corp market cap and net worth.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -49.2% | NT$-26.05 Billion | NT$52.93 Billion | NT$94.55 Billion | NT$120.60 Billion | ▼ -20.0 pp |
| 2024 | -29.2% | NT$-15.18 Billion | NT$52.02 Billion | NT$92.59 Billion | NT$107.77 Billion | ▲ +0.1 pp |
| 2023 | -29.3% | NT$-14.01 Billion | NT$47.85 Billion | NT$94.87 Billion | NT$108.88 Billion | ▼ -1.6 pp |
| 2022 | -27.7% | NT$-12.62 Billion | NT$45.65 Billion | NT$85.09 Billion | NT$97.71 Billion | ▼ -6.2 pp |
| 2021 | -21.5% | NT$-9.19 Billion | NT$42.79 Billion | NT$79.41 Billion | NT$88.60 Billion | ▼ -11.3 pp |
| 2020 | -10.1% | NT$-4.56 Billion | NT$44.98 Billion | NT$78.14 Billion | NT$82.70 Billion | ▼ -3.3 pp |
| 2019 | -6.9% | NT$-3.12 Billion | NT$45.23 Billion | NT$74.23 Billion | NT$77.35 Billion | ▼ -24.0 pp |
| 2018 | 17.1% | NT$7.53 Billion | NT$44.03 Billion | NT$75.64 Billion | NT$68.11 Billion | ▼ -21.2 pp |
| 2017 | 38.3% | NT$22.78 Billion | NT$59.51 Billion | NT$88.40 Billion | NT$65.62 Billion | ▲ +33.1 pp |
| 2016 | 5.2% | NT$1.73 Billion | NT$33.26 Billion | NT$54.32 Billion | NT$52.59 Billion | ▲ +7.3 pp |
| 2015 | -2.1% | NT$-662.86 Million | NT$31.09 Billion | NT$49.02 Billion | NT$49.69 Billion | ▼ -0.7 pp |
| 2014 | -1.4% | NT$-436.17 Million | NT$30.30 Billion | NT$48.73 Billion | NT$49.16 Billion | ▲ +1.1 pp |
| 2013 | -2.5% | NT$-684.96 Million | NT$27.50 Billion | NT$46.45 Billion | NT$47.14 Billion | ▲ +8.9 pp |
| 2012 | -11.4% | NT$-3.04 Billion | NT$26.63 Billion | NT$45.13 Billion | NT$48.17 Billion | ▼ -4.6 pp |
| 2011 | -6.9% | NT$-1.66 Billion | NT$24.22 Billion | NT$41.18 Billion | NT$42.85 Billion | ▼ -4.4 pp |
| 2010 | -2.5% | NT$-585.06 Million | NT$23.40 Billion | NT$36.45 Billion | NT$37.04 Billion | ▼ -2.2 pp |
| 2009 | -0.3% | NT$-68.31 Million | NT$21.79 Billion | NT$33.65 Billion | NT$33.72 Billion | ▲ +10.6 pp |
| 2008 | -10.9% | NT$-2.05 Billion | NT$18.79 Billion | NT$30.09 Billion | NT$32.14 Billion | ▲ +11.0 pp |
| 2007 | -21.9% | NT$-4.04 Billion | NT$18.41 Billion | NT$24.66 Billion | NT$28.69 Billion | ▲ +25.5 pp |
| 2006 | -47.5% | NT$-8.55 Billion | NT$18.01 Billion | NT$18.30 Billion | NT$26.85 Billion | — |