Jinan Acetate Chemical Co Ltd (4763) — Working Capital to Net Assets Ratio
Jinan Acetate Chemical Co Ltd (4763) has a Working Capital to Net Assets ratio of 78.5% as of December 2025. Working capital of NT$15.75 Billion (current assets of NT$17.52 Billion minus current liabilities of NT$1.77 Billion) is measured against net assets of NT$20.07 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Jinan Acetate Chemical Co Ltd balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Jinan Acetate Chemical Co Ltd Working Capital to Net Assets (2012–2025)
This chart shows how Jinan Acetate Chemical Co Ltd's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2012 to 2025. As of December 2025, the ratio stands at 78.5%, reflecting working capital of NT$15.75 Billion against net assets of NT$20.07 Billion TWD. Check tangible equity quality of Jinan Acetate Chemical Co Ltd to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Jinan Acetate Chemical Co Ltd (2012–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Jinan Acetate Chemical Co Ltd from 2012 to 2025, covering 14 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 value of Jinan Acetate Chemical Co Ltd.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 78.5% | NT$15.75 Billion | NT$20.07 Billion | NT$17.52 Billion | NT$1.77 Billion | ▲ +3.9 pp |
| 2024 | 74.5% | NT$12.22 Billion | NT$16.40 Billion | NT$16.80 Billion | NT$4.58 Billion | ▼ -4.7 pp |
| 2023 | 79.2% | NT$8.18 Billion | NT$10.32 Billion | NT$9.86 Billion | NT$1.68 Billion | ▲ +32.7 pp |
| 2022 | 46.6% | NT$1.70 Billion | NT$3.65 Billion | NT$3.41 Billion | NT$1.70 Billion | ▼ -0.7 pp |
| 2021 | 47.3% | NT$773.87 Million | NT$1.64 Billion | NT$2.15 Billion | NT$1.37 Billion | ▼ -14.7 pp |
| 2020 | 62.0% | NT$996.86 Million | NT$1.61 Billion | NT$1.91 Billion | NT$916.29 Million | ▲ +38.3 pp |
| 2019 | 23.7% | NT$325.60 Million | NT$1.37 Billion | NT$1.53 Billion | NT$1.20 Billion | ▼ -30.8 pp |
| 2018 | 54.5% | NT$704.45 Million | NT$1.29 Billion | NT$1.23 Billion | NT$529.22 Million | ▼ -10.0 pp |
| 2017 | 64.6% | NT$888.25 Million | NT$1.38 Billion | NT$1.42 Billion | NT$527.20 Million | ▲ +16.1 pp |
| 2016 | 48.5% | NT$663.40 Million | NT$1.37 Billion | NT$885.99 Million | NT$222.59 Million | ▼ -25.4 pp |
| 2015 | 73.9% | NT$1.02 Billion | NT$1.38 Billion | NT$1.49 Billion | NT$466.10 Million | ▲ +27.2 pp |
| 2014 | 46.7% | NT$339.05 Million | NT$726.10 Million | NT$617.56 Million | NT$278.51 Million | ▲ +22.5 pp |
| 2013 | 24.2% | NT$99.16 Million | NT$410.43 Million | NT$330.99 Million | NT$231.83 Million | ▼ -10.5 pp |
| 2012 | 34.7% | NT$128.24 Million | NT$369.84 Million | NT$276.81 Million | NT$148.57 Million | — |