Top High Image (3284) — Working Capital to Net Assets Ratio
Top High Image (3284) has a Working Capital to Net Assets ratio of 91.8% as of June 2026. Working capital of NT$1.71 Billion (current assets of NT$2.46 Billion minus current liabilities of NT$748.70 Million) is measured against net assets of NT$1.86 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Top High Image defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Top High Image Working Capital to Net Assets (2017–2025)
This chart shows how Top High Image's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2017 to 2025. As of June 2026, the ratio stands at 91.8%, reflecting working capital of NT$1.71 Billion against net assets of NT$1.86 Billion TWD. For the complete balance sheet picture, see Top High Image total assets.
Annual Working Capital to Net Assets for Top High Image (2017–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Top High Image from 2017 to 2025, covering 9 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 3284 asset liquidity 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 | 77.7% | NT$1.35 Billion | NT$1.74 Billion | NT$1.84 Billion | NT$491.17 Million | ▼ -8.5 pp |
| 2024 | 86.2% | NT$1.27 Billion | NT$1.47 Billion | NT$1.81 Billion | NT$541.69 Million | ▲ +0.5 pp |
| 2023 | 85.7% | NT$980.03 Million | NT$1.14 Billion | NT$1.39 Billion | NT$410.07 Million | ▼ -4.6 pp |
| 2022 | 90.3% | NT$894.96 Million | NT$991.60 Million | NT$1.11 Billion | NT$218.16 Million | ▲ +17.5 pp |
| 2021 | 72.7% | NT$548.41 Million | NT$754.09 Million | NT$741.92 Million | NT$193.51 Million | ▲ +20.6 pp |
| 2020 | 52.1% | NT$341.66 Million | NT$655.68 Million | NT$659.71 Million | NT$318.05 Million | ▼ -15.7 pp |
| 2019 | 67.8% | NT$495.66 Million | NT$730.63 Million | NT$827.83 Million | NT$332.16 Million | ▲ +10.4 pp |
| 2018 | 57.4% | NT$461.79 Million | NT$804.64 Million | NT$772.59 Million | NT$310.79 Million | ▼ -15.2 pp |
| 2017 | 72.6% | NT$656.53 Million | NT$904.00 Million | NT$829.87 Million | NT$173.34 Million | — |