WIN Semiconductors (3105) — Working Capital to Net Assets Ratio
WIN Semiconductors (3105) has a Working Capital to Net Assets ratio of 13.6% as of June 2026. Working capital of NT$6.03 Billion (current assets of NT$15.78 Billion minus current liabilities of NT$9.75 Billion) is measured against net assets of NT$44.25 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of WIN Semiconductors to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
WIN Semiconductors Working Capital to Net Assets (2009–2025)
This chart shows how WIN Semiconductors's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of June 2026, the ratio stands at 13.6%, reflecting working capital of NT$6.03 Billion against net assets of NT$44.25 Billion TWD. For the complete balance sheet picture, see 3105 current and non-current assets.
Annual Working Capital to Net Assets for WIN Semiconductors (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for WIN Semiconductors 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. Check asset resilience ratio of WIN Semiconductors 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 | 20.7% | NT$8.69 Billion | NT$41.99 Billion | NT$14.56 Billion | NT$5.87 Billion | ▲ +8.3 pp |
| 2024 | 12.4% | NT$4.85 Billion | NT$39.14 Billion | NT$12.46 Billion | NT$7.60 Billion | ▼ -0.2 pp |
| 2023 | 12.6% | NT$4.44 Billion | NT$35.35 Billion | NT$17.16 Billion | NT$12.72 Billion | ▼ -18.6 pp |
| 2022 | 31.2% | NT$10.97 Billion | NT$35.19 Billion | NT$17.21 Billion | NT$6.25 Billion | ▼ -20.7 pp |
| 2021 | 51.8% | NT$19.24 Billion | NT$37.12 Billion | NT$26.45 Billion | NT$7.21 Billion | ▲ +21.7 pp |
| 2020 | 30.2% | NT$10.78 Billion | NT$35.73 Billion | NT$17.48 Billion | NT$6.70 Billion | ▲ +4.4 pp |
| 2019 | 25.7% | NT$7.67 Billion | NT$29.84 Billion | NT$13.65 Billion | NT$5.98 Billion | ▼ -3.6 pp |
| 2018 | 29.3% | NT$7.51 Billion | NT$25.60 Billion | NT$11.33 Billion | NT$3.83 Billion | ▼ -16.1 pp |
| 2017 | 45.4% | NT$11.71 Billion | NT$25.80 Billion | NT$16.79 Billion | NT$5.08 Billion | ▲ +25.6 pp |
| 2016 | 19.8% | NT$3.62 Billion | NT$18.32 Billion | NT$7.82 Billion | NT$4.19 Billion | ▲ +6.0 pp |
| 2015 | 13.8% | NT$2.38 Billion | NT$17.21 Billion | NT$6.98 Billion | NT$4.61 Billion | ▼ -13.6 pp |
| 2014 | 27.5% | NT$4.38 Billion | NT$15.94 Billion | NT$7.12 Billion | NT$2.75 Billion | ▲ +4.9 pp |
| 2013 | 22.6% | NT$3.36 Billion | NT$14.89 Billion | NT$5.69 Billion | NT$2.33 Billion | ▼ -14.0 pp |
| 2012 | 36.6% | NT$5.28 Billion | NT$14.43 Billion | NT$8.86 Billion | NT$3.59 Billion | ▲ +11.7 pp |
| 2011 | 24.9% | NT$2.50 Billion | NT$10.05 Billion | NT$5.57 Billion | NT$3.07 Billion | ▲ +16.4 pp |
| 2010 | 8.5% | NT$752.99 Million | NT$8.87 Billion | NT$4.10 Billion | NT$3.35 Billion | ▼ -1.6 pp |
| 2009 | 10.1% | NT$695.55 Million | NT$6.87 Billion | NT$2.72 Billion | NT$2.02 Billion | — |