Top High Image (3284) — Working Capital to Net Assets Ratio
Top High Image (3284) has a Working Capital to Net Assets ratio of 77.7% as of December 2025. Working capital of NT$1.35 Billion (current assets of NT$1.84 Billion minus current liabilities of NT$491.17 Million) is measured against net assets of NT$1.74 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Top High Image financial flexibility index to measure the company's free cash flow as a share of total liabilities.
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 December 2025, the ratio stands at 77.7%, reflecting working capital of NT$1.35 Billion against net assets of NT$1.74 Billion TWD. See how many days can Top High Image fund operations to measure how many days the company can operate on defensive assets alone.
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. For live market cap and the full company profile, see 3284 stock market capitalisation.
| 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 | — |