ChipMOS Technologies (8150) — Working Capital to Net Assets Ratio
ChipMOS Technologies (8150) has a Working Capital to Net Assets ratio of 61.1% as of December 2025. Working capital of NT$14.68 Billion (current assets of NT$25.15 Billion minus current liabilities of NT$10.47 Billion) is measured against net assets of NT$24.01 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See ChipMOS Technologies (8150) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
ChipMOS Technologies Working Capital to Net Assets (2011–2025)
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 December 2025, the ratio stands at 61.1%, reflecting working capital of NT$14.68 Billion against net assets of NT$24.01 Billion TWD. Check tangible equity quality of ChipMOS Technologies to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for ChipMOS Technologies (2011–2025)
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 live market cap and the full company profile, see 8150 market cap overview.
| 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 | — |