Eslite Spectrum Working Capital to Net Assets Ratio
Eslite Spectrum working capital to net assets ratio. Eslite Spectrum (2926) has a Working Capital to Net Assets ratio of -118.8% as of December 2025. Working capital of NT$-735.74 Million (current assets of NT$4.66 Billion minus current liabilities of NT$5.39 Billion) is measured against net assets of NT$619.43 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check 2926 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Eslite Spectrum (2015–2025)
Working capital to net assets ratio of Eslite Spectrum from 2015 to 2025. This chart shows how Eslite Spectrum's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of December 2025, the ratio stands at -118.8%, reflecting working capital of NT$-735.74 Million against net assets of NT$619.43 Million TWD. See 2926 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Eslite Spectrum Working Capital to Net Assets Ratio by Year (2015–2025)
Eslite Spectrum working capital to net assets ratio by year from 2015 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Eslite Spectrum from 2015 to 2025, covering 11 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For the complete balance sheet picture, see 2926 current and non-current assets.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -118.8% | NT$-735.74 Million | NT$619.43 Million | NT$4.66 Billion | NT$5.39 Billion | ▼ -19.9 pp |
| 2024 | -98.9% | NT$-609.75 Million | NT$616.82 Million | NT$4.30 Billion | NT$4.91 Billion | ▲ +85.9 pp |
| 2023 | -184.7% | NT$-1.04 Billion | NT$561.52 Million | NT$4.57 Billion | NT$5.60 Billion | ▼ -93.3 pp |
| 2022 | -91.4% | NT$-623.87 Million | NT$682.51 Million | NT$3.76 Billion | NT$4.39 Billion | ▲ +73.0 pp |
| 2021 | -164.4% | NT$-1.40 Billion | NT$849.07 Million | NT$3.41 Billion | NT$4.81 Billion | ▼ -54.8 pp |
| 2020 | -109.6% | NT$-1.24 Billion | NT$1.13 Billion | NT$3.04 Billion | NT$4.28 Billion | ▼ -17.4 pp |
| 2019 | -92.2% | NT$-1.19 Billion | NT$1.29 Billion | NT$2.97 Billion | NT$4.16 Billion | ▼ -100.8 pp |
| 2018 | 8.6% | NT$146.03 Million | NT$1.70 Billion | NT$3.28 Billion | NT$3.14 Billion | ▼ -26.6 pp |
| 2017 | 35.2% | NT$590.36 Million | NT$1.68 Billion | NT$3.17 Billion | NT$2.58 Billion | ▲ +12.1 pp |
| 2016 | 23.1% | NT$378.61 Million | NT$1.64 Billion | NT$2.87 Billion | NT$2.49 Billion | ▼ -3.6 pp |
| 2015 | 26.7% | NT$420.81 Million | NT$1.58 Billion | NT$2.83 Billion | NT$2.41 Billion | — |