Yem Chio Co Ltd (4306) — Working Capital to Net Assets Ratio
Yem Chio Co Ltd (4306) has a Working Capital to Net Assets ratio of 65.4% as of March 2026. Working capital of NT$8.70 Billion (current assets of NT$24.55 Billion minus current liabilities of NT$15.85 Billion) is measured against net assets of NT$13.30 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 4306 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Yem Chio Co Ltd Working Capital to Net Assets (2007–2025)
This chart shows how Yem Chio Co Ltd's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2007 to 2025. As of March 2026, the ratio stands at 65.4%, reflecting working capital of NT$8.70 Billion against net assets of NT$13.30 Billion TWD. For the complete balance sheet picture, see total assets of Yem Chio Co Ltd.
Annual Working Capital to Net Assets for Yem Chio Co Ltd (2007–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Yem Chio Co Ltd from 2007 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. Check Yem Chio Co Ltd asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 76.0% | NT$10.31 Billion | NT$13.56 Billion | NT$24.06 Billion | NT$13.75 Billion | ▲ +5.6 pp |
| 2024 | 70.4% | NT$9.71 Billion | NT$13.78 Billion | NT$22.33 Billion | NT$12.62 Billion | ▲ +20.9 pp |
| 2023 | 49.6% | NT$6.30 Billion | NT$12.71 Billion | NT$18.50 Billion | NT$12.20 Billion | ▼ -2.3 pp |
| 2022 | 51.9% | NT$6.13 Billion | NT$11.82 Billion | NT$16.70 Billion | NT$10.57 Billion | ▲ +33.7 pp |
| 2021 | 18.2% | NT$2.00 Billion | NT$11.01 Billion | NT$17.83 Billion | NT$15.83 Billion | ▲ +5.6 pp |
| 2020 | 12.5% | NT$1.25 Billion | NT$9.98 Billion | NT$14.57 Billion | NT$13.31 Billion | ▲ +28.3 pp |
| 2019 | -15.7% | NT$-1.50 Billion | NT$9.57 Billion | NT$15.55 Billion | NT$17.06 Billion | ▼ -55.9 pp |
| 2018 | 40.2% | NT$3.76 Billion | NT$9.37 Billion | NT$16.49 Billion | NT$12.73 Billion | ▲ +0.4 pp |
| 2017 | 39.7% | NT$3.74 Billion | NT$9.41 Billion | NT$19.18 Billion | NT$15.44 Billion | ▲ +44.5 pp |
| 2016 | -4.8% | NT$-495.58 Million | NT$10.32 Billion | NT$18.05 Billion | NT$18.55 Billion | ▼ -10.6 pp |
| 2015 | 5.8% | NT$673.59 Million | NT$11.64 Billion | NT$16.71 Billion | NT$16.04 Billion | ▼ -35.4 pp |
| 2014 | 41.2% | NT$5.15 Billion | NT$12.50 Billion | NT$18.25 Billion | NT$13.10 Billion | ▲ +7.4 pp |
| 2013 | 33.8% | NT$3.79 Billion | NT$11.19 Billion | NT$14.64 Billion | NT$10.85 Billion | ▼ -15.9 pp |
| 2012 | 49.7% | NT$5.00 Billion | NT$10.05 Billion | NT$13.12 Billion | NT$8.13 Billion | ▼ -8.4 pp |
| 2011 | 58.2% | NT$5.56 Billion | NT$9.56 Billion | NT$12.31 Billion | NT$6.75 Billion | ▲ +17.6 pp |
| 2010 | 40.5% | NT$3.08 Billion | NT$7.61 Billion | NT$12.96 Billion | NT$9.88 Billion | ▲ +8.2 pp |
| 2009 | 32.3% | NT$2.31 Billion | NT$7.16 Billion | NT$10.01 Billion | NT$7.70 Billion | ▼ -6.2 pp |
| 2008 | 38.6% | NT$1.29 Billion | NT$3.34 Billion | NT$3.83 Billion | NT$2.54 Billion | ▲ +23.2 pp |
| 2007 | 15.3% | NT$436.36 Million | NT$2.85 Billion | NT$3.11 Billion | NT$2.67 Billion | — |