Eslite Spectrum (2926) — 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$619.43 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Read 2926 liabilities breakdown for a breakdown of total debt and financial obligations.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Eslite Spectrum Working Capital to Net Assets (2015–2025)
This chart shows how Eslite Spectrum's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of December 2025, the ratio stands at -118.8%, reflecting working capital of NT$-735.74 Million against net assets of NT$619.43 Million TWD. See Eslite Spectrum free cash flow efficiency to measure how efficiently the company converts operating cash flow to free cash.
Annual Working Capital to Net Assets for Eslite Spectrum (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Eslite Spectrum from 2015 to 2025, covering 11 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Eslite Spectrum (2926) market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -118.8% | NT$-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 | — |