New Palace International Co Ltd (8940) — Working Capital to Net Assets Ratio
New Palace International Co Ltd (8940) has a Working Capital to Net Assets ratio of -6.0% as of December 2025. Working capital of NT$-51.09 Million (current assets of NT$472.27 Million minus current liabilities of NT$523.36 Million) is measured against net assets of NT$858.12 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See New Palace International Co Ltd (8940) flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
New Palace International Co Ltd Working Capital to Net Assets (2009–2025)
This chart shows how New Palace International Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of December 2025, the ratio stands at -6.0%, reflecting working capital of NT$-51.09 Million against net assets of NT$858.12 Million TWD. See New Palace International Co Ltd defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for New Palace International Co Ltd (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for New Palace International Co Ltd from 2009 to 2025, covering 17 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see 8940 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -6.0% | NT$-51.09 Million | NT$858.12 Million | NT$472.27 Million | NT$523.36 Million | ▲ +0.6 pp |
| 2024 | -6.6% | NT$-54.56 Million | NT$827.41 Million | NT$483.08 Million | NT$537.64 Million | ▲ +9.7 pp |
| 2023 | -16.3% | NT$-130.64 Million | NT$800.86 Million | NT$446.36 Million | NT$577.00 Million | ▼ -0.2 pp |
| 2022 | -16.1% | NT$-110.22 Million | NT$683.58 Million | NT$433.62 Million | NT$543.84 Million | ▼ -6.4 pp |
| 2021 | -9.7% | NT$-63.09 Million | NT$649.87 Million | NT$341.76 Million | NT$404.86 Million | ▼ -8.9 pp |
| 2020 | -0.8% | NT$-6.15 Million | NT$771.33 Million | NT$395.02 Million | NT$401.17 Million | ▲ +2.4 pp |
| 2019 | -3.2% | NT$-27.34 Million | NT$864.22 Million | NT$550.35 Million | NT$577.69 Million | ▲ +1.3 pp |
| 2018 | -4.4% | NT$-46.17 Million | NT$1.04 Billion | NT$542.49 Million | NT$588.66 Million | ▼ -25.5 pp |
| 2017 | 21.1% | NT$217.09 Million | NT$1.03 Billion | NT$751.07 Million | NT$533.98 Million | ▲ +15.0 pp |
| 2016 | 6.1% | NT$49.75 Million | NT$818.01 Million | NT$383.48 Million | NT$333.73 Million | ▲ +33.9 pp |
| 2015 | -27.8% | NT$-225.35 Million | NT$809.23 Million | NT$348.18 Million | NT$573.54 Million | ▲ +13.7 pp |
| 2014 | -41.6% | NT$-343.84 Million | NT$827.23 Million | NT$465.20 Million | NT$809.05 Million | ▼ -28.2 pp |
| 2013 | -13.4% | NT$-122.64 Million | NT$916.71 Million | NT$501.07 Million | NT$623.71 Million | ▼ -35.7 pp |
| 2012 | 22.3% | NT$234.11 Million | NT$1.05 Billion | NT$534.47 Million | NT$300.37 Million | ▲ +13.5 pp |
| 2011 | 8.8% | NT$96.64 Million | NT$1.10 Billion | NT$587.80 Million | NT$491.17 Million | ▲ +1.5 pp |
| 2010 | 7.3% | NT$76.21 Million | NT$1.05 Billion | NT$455.31 Million | NT$379.10 Million | ▲ +13.7 pp |
| 2009 | -6.4% | NT$-58.49 Million | NT$919.56 Million | NT$232.17 Million | NT$290.66 Million | — |