Sagittarius Life Science (3205) — Working Capital to Net Assets Ratio
Sagittarius Life Science (3205) has a Working Capital to Net Assets ratio of 76.7% as of December 2025. Working capital of NT$801.46 Million (current assets of NT$827.45 Million minus current liabilities of NT$25.99 Million) is measured against net assets of NT$1.04 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial flexibility index of Sagittarius Life Science to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Sagittarius Life Science Working Capital to Net Assets (2015–2025)
This chart shows how Sagittarius Life Science'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 76.7%, reflecting working capital of NT$801.46 Million against net assets of NT$1.04 Billion TWD. See Sagittarius Life Science defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Sagittarius Life Science (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Sagittarius Life Science 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 Sagittarius Life Science market cap and net worth.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 76.7% | NT$801.46 Million | NT$1.04 Billion | NT$827.45 Million | NT$25.99 Million | ▲ +38.9 pp |
| 2024 | 37.8% | NT$158.82 Million | NT$419.76 Million | NT$250.82 Million | NT$92.00 Million | ▼ -1.2 pp |
| 2023 | 39.0% | NT$205.74 Million | NT$526.90 Million | NT$332.87 Million | NT$127.13 Million | ▼ -17.6 pp |
| 2022 | 56.7% | NT$258.21 Million | NT$455.42 Million | NT$374.61 Million | NT$116.40 Million | ▼ -3.9 pp |
| 2021 | 60.6% | NT$322.21 Million | NT$531.71 Million | NT$448.15 Million | NT$125.94 Million | ▼ -4.3 pp |
| 2020 | 64.9% | NT$381.60 Million | NT$588.38 Million | NT$507.37 Million | NT$125.77 Million | ▼ -7.9 pp |
| 2019 | 72.7% | NT$490.48 Million | NT$674.50 Million | NT$599.27 Million | NT$108.80 Million | ▼ -4.5 pp |
| 2018 | 77.3% | NT$616.07 Million | NT$797.37 Million | NT$706.85 Million | NT$90.77 Million | ▼ -7.7 pp |
| 2017 | 84.9% | NT$820.13 Million | NT$965.47 Million | NT$911.73 Million | NT$91.61 Million | ▼ -2.7 pp |
| 2016 | 87.6% | NT$1.06 Billion | NT$1.21 Billion | NT$1.26 Billion | NT$196.76 Million | ▲ +3.8 pp |
| 2015 | 83.8% | NT$598.68 Million | NT$714.71 Million | NT$972.48 Million | NT$373.80 Million | — |