Chia Yi Steel Co Ltd (2067) — Working Capital to Net Assets Ratio
Chia Yi Steel Co Ltd (2067) has a Working Capital to Net Assets ratio of -227.8% as of December 2025. Working capital of NT$-693.69 Million (current assets of NT$625.11 Million minus current liabilities of NT$1.32 Billion) is measured against net assets of NT$304.57 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 2067 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Chia Yi Steel Co Ltd Working Capital to Net Assets (2015–2025)
This chart shows how Chia Yi Steel Co Ltd's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of December 2025, the ratio stands at -227.8%, reflecting working capital of NT$-693.69 Million against net assets of NT$304.57 Million TWD. For the complete balance sheet picture, see 2067 asset base.
Annual Working Capital to Net Assets for Chia Yi Steel Co Ltd (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Chia Yi Steel Co Ltd from 2015 to 2025, covering 11 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check Chia Yi Steel Co Ltd liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -227.8% | NT$-693.69 Million | NT$304.57 Million | NT$625.11 Million | NT$1.32 Billion | ▼ -46.0 pp |
| 2024 | -181.8% | NT$-539.12 Million | NT$296.62 Million | NT$637.95 Million | NT$1.18 Billion | ▼ -80.8 pp |
| 2023 | -100.9% | NT$-413.44 Million | NT$409.58 Million | NT$568.79 Million | NT$982.23 Million | ▼ -63.0 pp |
| 2022 | -38.0% | NT$-177.80 Million | NT$468.46 Million | NT$735.01 Million | NT$912.82 Million | ▼ -19.4 pp |
| 2021 | -18.5% | NT$-94.09 Million | NT$507.75 Million | NT$642.06 Million | NT$736.14 Million | ▲ +4.3 pp |
| 2020 | -22.8% | NT$-115.56 Million | NT$505.99 Million | NT$528.04 Million | NT$643.60 Million | ▼ -5.3 pp |
| 2019 | -17.5% | NT$-95.04 Million | NT$541.62 Million | NT$563.78 Million | NT$658.82 Million | ▼ -37.9 pp |
| 2018 | 20.4% | NT$115.95 Million | NT$569.35 Million | NT$758.61 Million | NT$642.66 Million | ▲ +18.7 pp |
| 2017 | 1.6% | NT$8.08 Million | NT$497.48 Million | NT$659.39 Million | NT$651.32 Million | ▲ +1.7 pp |
| 2016 | -0.1% | NT$-449.00K | NT$458.07 Million | NT$631.50 Million | NT$631.95 Million | ▲ +2.5 pp |
| 2015 | -2.6% | NT$-11.10 Million | NT$419.61 Million | NT$565.16 Million | NT$576.27 Million | — |