ChipMOS Technologies Working Capital to Net Assets Ratio
ChipMOS Technologies working capital to net assets ratio. ChipMOS Technologies (8150) has a Working Capital to Net Assets ratio of 59.8% as of June 2026. Working capital of NT$14.86 Billion (current assets of NT$25.57 Billion minus current liabilities of NT$10.72 Billion) is measured against net assets of NT$24.85 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check 8150 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of ChipMOS Technologies (2011–2025)
Working capital to net assets ratio of ChipMOS Technologies from 2011 to 2025. This chart shows how ChipMOS Technologies's Working Capital to Net Assets ratio has evolved across 15 annual periods from 2011 to 2025. As of June 2026, the ratio stands at 59.8%, reflecting working capital of NT$14.86 Billion against net assets of NT$24.85 Billion TWD. See 8150 days of operational coverage to measure how many days the company can operate on defensive assets alone.
ChipMOS Technologies Working Capital to Net Assets Ratio by Year (2011–2025)
ChipMOS Technologies working capital to net assets ratio by year from 2011 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for ChipMOS Technologies from 2011 to 2025, covering 15 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 the complete balance sheet picture, see 8150 total asset value.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 61.1% | NT$14.68 Billion | NT$24.01 Billion | NT$25.15 Billion | NT$10.47 Billion | ▲ +1.5 pp |
| 2024 | 59.6% | NT$14.90 Billion | NT$25.00 Billion | NT$23.64 Billion | NT$8.74 Billion | ▼ -12.0 pp |
| 2023 | 71.6% | NT$17.81 Billion | NT$24.85 Billion | NT$25.16 Billion | NT$7.35 Billion | ▲ +23.5 pp |
| 2022 | 48.1% | NT$11.86 Billion | NT$24.64 Billion | NT$18.35 Billion | NT$6.49 Billion | ▲ +10.9 pp |
| 2021 | 37.2% | NT$9.08 Billion | NT$24.39 Billion | NT$16.49 Billion | NT$7.41 Billion | ▲ +5.2 pp |
| 2020 | 32.0% | NT$6.63 Billion | NT$20.72 Billion | NT$12.36 Billion | NT$5.73 Billion | ▼ -2.9 pp |
| 2019 | 34.9% | NT$6.86 Billion | NT$19.65 Billion | NT$11.76 Billion | NT$4.90 Billion | ▼ -2.2 pp |
| 2018 | 37.1% | NT$6.70 Billion | NT$18.07 Billion | NT$11.89 Billion | NT$5.19 Billion | ▼ -3.9 pp |
| 2017 | 40.9% | NT$7.53 Billion | NT$18.39 Billion | NT$14.20 Billion | NT$6.67 Billion | ▼ -34.6 pp |
| 2016 | 75.6% | NT$12.28 Billion | NT$16.25 Billion | NT$16.97 Billion | NT$4.69 Billion | ▲ +22.7 pp |
| 2015 | 52.8% | NT$10.09 Billion | NT$19.11 Billion | NT$16.02 Billion | NT$5.92 Billion | ▼ -5.5 pp |
| 2014 | 58.3% | NT$12.17 Billion | NT$20.86 Billion | NT$20.51 Billion | NT$8.34 Billion | ▲ +4.6 pp |
| 2013 | 53.7% | NT$9.63 Billion | NT$17.95 Billion | NT$16.81 Billion | NT$7.18 Billion | ▼ -2.3 pp |
| 2012 | 55.9% | NT$9.00 Billion | NT$16.10 Billion | NT$14.71 Billion | NT$5.71 Billion | ▲ +5.6 pp |
| 2011 | 50.3% | NT$7.02 Billion | NT$13.95 Billion | NT$11.73 Billion | NT$4.70 Billion | — |