ChipMOS Technologies (8150) — Working Capital to Net Assets Ratio
ChipMOS Technologies (8150) has a Working Capital to Net Assets ratio of 58.3% as of March 2026. Working capital of NT$14.35 Billion (current assets of NT$24.34 Billion minus current liabilities of NT$9.99 Billion) is measured against net assets of NT$24.61 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of ChipMOS Technologies to measure the company's free cash flow as a share of total liabilities.
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 March 2026, the ratio stands at 58.3%, reflecting working capital of NT$14.35 Billion against net assets of NT$24.61 Billion TWD. See ChipMOS Technologies (8150) defensive interval to measure how many days the company can operate on defensive assets alone.
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.
| 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 | — |