Niko Semiconductor Co Ltd (3317) — Working Capital to Net Assets Ratio
Niko Semiconductor Co Ltd (3317) has a Working Capital to Net Assets ratio of 83.7% as of December 2025. Working capital of NT$2.75 Billion (current assets of NT$3.30 Billion minus current liabilities of NT$555.03 Million) is measured against net assets of NT$3.28 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Niko Semiconductor Co Ltd 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
Niko Semiconductor Co Ltd Working Capital to Net Assets (2009–2025)
This chart shows how Niko Semiconductor Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of December 2025, the ratio stands at 83.7%, reflecting working capital of NT$2.75 Billion against net assets of NT$3.28 Billion TWD. See 3317 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Niko Semiconductor Co Ltd (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Niko Semiconductor Co Ltd 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. For live market cap and the full company profile, see Niko Semiconductor Co Ltd market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 83.7% | NT$2.75 Billion | NT$3.28 Billion | NT$3.30 Billion | NT$555.03 Million | ▲ +2.8 pp |
| 2024 | 80.9% | NT$2.57 Billion | NT$3.18 Billion | NT$3.13 Billion | NT$557.20 Million | ▲ +2.9 pp |
| 2023 | 78.0% | NT$2.23 Billion | NT$2.86 Billion | NT$2.90 Billion | NT$668.26 Million | ▲ +0.8 pp |
| 2022 | 77.2% | NT$2.07 Billion | NT$2.67 Billion | NT$2.81 Billion | NT$748.84 Million | ▼ -0.2 pp |
| 2021 | 77.4% | NT$1.79 Billion | NT$2.31 Billion | NT$2.60 Billion | NT$808.21 Million | ▲ +0.4 pp |
| 2020 | 77.0% | NT$1.56 Billion | NT$2.02 Billion | NT$2.00 Billion | NT$438.88 Million | ▲ +1.6 pp |
| 2019 | 75.4% | NT$1.43 Billion | NT$1.90 Billion | NT$1.98 Billion | NT$548.84 Million | ▲ +0.4 pp |
| 2018 | 75.1% | NT$1.31 Billion | NT$1.75 Billion | NT$1.98 Billion | NT$670.42 Million | ▲ +0.8 pp |
| 2017 | 74.3% | NT$1.21 Billion | NT$1.63 Billion | NT$1.89 Billion | NT$678.93 Million | ▲ +0.6 pp |
| 2016 | 73.6% | NT$1.13 Billion | NT$1.53 Billion | NT$1.97 Billion | NT$845.38 Million | ▲ +1.3 pp |
| 2015 | 72.3% | NT$1.06 Billion | NT$1.47 Billion | NT$2.05 Billion | NT$989.41 Million | ▼ -3.2 pp |
| 2014 | 75.5% | NT$1.13 Billion | NT$1.50 Billion | NT$1.92 Billion | NT$793.12 Million | ▼ -8.6 pp |
| 2013 | 84.1% | NT$1.25 Billion | NT$1.48 Billion | NT$1.86 Billion | NT$615.47 Million | ▼ -3.4 pp |
| 2012 | 87.5% | NT$1.28 Billion | NT$1.46 Billion | NT$2.14 Billion | NT$862.41 Million | ▲ +0.5 pp |
| 2011 | 87.0% | NT$1.30 Billion | NT$1.50 Billion | NT$2.18 Billion | NT$876.91 Million | ▼ -0.7 pp |
| 2010 | 87.7% | NT$1.43 Billion | NT$1.63 Billion | NT$2.35 Billion | NT$918.46 Million | ▲ +0.4 pp |
| 2009 | 87.3% | NT$1.43 Billion | NT$1.63 Billion | NT$2.03 Billion | NT$603.51 Million | — |