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 Yem Chio Co Ltd leverage flexibility ratio to measure the company's free cash flow as a share of total liabilities.
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. See how many days can Yem Chio Co Ltd fund operations to measure how many days the company can operate on defensive assets alone.
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. For live market cap and the full company profile, see 4306 stock market capitalisation.
| 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 | — |