Formosa Sumco Technology Corp (3532) — Working Capital to Net Assets Ratio
Formosa Sumco Technology Corp (3532) has a Working Capital to Net Assets ratio of 19.4% as of September 2025. Working capital of NT$4.73 Billion (current assets of NT$8.04 Billion minus current liabilities of NT$3.30 Billion) is measured against net assets of NT$24.41 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Formosa Sumco Technology Corp free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Formosa Sumco Technology Corp Working Capital to Net Assets (2009–2024)
This chart shows how Formosa Sumco Technology Corp's Working Capital to Net Assets ratio has evolved across 16 annual periods from 2009 to 2024. As of September 2025, the ratio stands at 19.4%, reflecting working capital of NT$4.73 Billion against net assets of NT$24.41 Billion TWD. See Formosa Sumco Technology Corp liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Formosa Sumco Technology Corp (2009–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Formosa Sumco Technology Corp from 2009 to 2024, covering 16 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 market cap of Formosa Sumco Technology Corp.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 17.4% | NT$4.32 Billion | NT$24.81 Billion | NT$10.59 Billion | NT$6.27 Billion | ▲ +4.5 pp |
| 2023 | 12.9% | NT$3.29 Billion | NT$25.45 Billion | NT$11.72 Billion | NT$8.42 Billion | ▼ -36.9 pp |
| 2022 | 49.9% | NT$12.38 Billion | NT$24.83 Billion | NT$17.60 Billion | NT$5.22 Billion | ▼ -7.9 pp |
| 2021 | 57.8% | NT$12.05 Billion | NT$20.85 Billion | NT$14.46 Billion | NT$2.41 Billion | ▲ +3.7 pp |
| 2020 | 54.1% | NT$11.01 Billion | NT$20.35 Billion | NT$13.28 Billion | NT$2.27 Billion | ▲ +6.2 pp |
| 2019 | 47.9% | NT$9.77 Billion | NT$20.39 Billion | NT$11.71 Billion | NT$1.95 Billion | ▼ -2.7 pp |
| 2018 | 50.6% | NT$11.01 Billion | NT$21.77 Billion | NT$13.58 Billion | NT$2.57 Billion | ▲ +4.1 pp |
| 2017 | 46.5% | NT$10.07 Billion | NT$21.67 Billion | NT$12.23 Billion | NT$2.15 Billion | ▲ +12.5 pp |
| 2016 | 34.0% | NT$6.79 Billion | NT$20.00 Billion | NT$8.17 Billion | NT$1.37 Billion | ▲ +7.6 pp |
| 2015 | 26.3% | NT$5.30 Billion | NT$20.13 Billion | NT$6.99 Billion | NT$1.70 Billion | ▲ +5.6 pp |
| 2014 | 20.7% | NT$4.06 Billion | NT$19.64 Billion | NT$5.77 Billion | NT$1.71 Billion | ▲ +11.7 pp |
| 2013 | 9.0% | NT$1.69 Billion | NT$18.78 Billion | NT$3.85 Billion | NT$2.15 Billion | ▲ +10.1 pp |
| 2012 | -1.1% | NT$-212.79 Million | NT$18.64 Billion | NT$3.87 Billion | NT$4.08 Billion | ▲ +1.8 pp |
| 2011 | -3.0% | NT$-553.17 Million | NT$18.56 Billion | NT$3.48 Billion | NT$4.04 Billion | ▼ -24.0 pp |
| 2010 | 21.0% | NT$3.93 Billion | NT$18.73 Billion | NT$5.09 Billion | NT$1.16 Billion | ▲ +9.8 pp |
| 2009 | 11.2% | NT$2.05 Billion | NT$18.34 Billion | NT$3.90 Billion | NT$1.85 Billion | — |