Episil Holding (3707) — Working Capital to Net Assets Ratio
Episil Holding (3707) has a Working Capital to Net Assets ratio of 54.5% as of September 2025. Working capital of NT$4.94 Billion (current assets of NT$6.55 Billion minus current liabilities of NT$1.60 Billion) is measured against net assets of NT$9.07 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial flexibility index of Episil Holding to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Episil Holding Working Capital to Net Assets (2009–2024)
This chart shows how Episil Holding's Working Capital to Net Assets ratio has evolved across 16 annual periods from 2009 to 2024. As of September 2025, the ratio stands at 54.5%, reflecting working capital of NT$4.94 Billion against net assets of NT$9.07 Billion TWD. See 3707 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Episil Holding (2009–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Episil Holding from 2009 to 2024, covering 16 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 Episil Holding (3707) market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 53.4% | NT$5.14 Billion | NT$9.63 Billion | NT$8.19 Billion | NT$3.05 Billion | ▼ -5.4 pp |
| 2023 | 58.8% | NT$4.45 Billion | NT$7.57 Billion | NT$6.47 Billion | NT$2.02 Billion | ▼ -12.5 pp |
| 2022 | 71.3% | NT$5.69 Billion | NT$7.99 Billion | NT$8.20 Billion | NT$2.51 Billion | ▲ +15.1 pp |
| 2021 | 56.2% | NT$3.58 Billion | NT$6.37 Billion | NT$6.04 Billion | NT$2.46 Billion | ▲ +12.3 pp |
| 2020 | 43.9% | NT$2.09 Billion | NT$4.76 Billion | NT$4.40 Billion | NT$2.31 Billion | ▼ -7.7 pp |
| 2019 | 51.7% | NT$2.39 Billion | NT$4.64 Billion | NT$4.42 Billion | NT$2.03 Billion | ▲ +4.3 pp |
| 2018 | 47.3% | NT$2.44 Billion | NT$5.15 Billion | NT$5.11 Billion | NT$2.67 Billion | ▼ -8.7 pp |
| 2017 | 56.0% | NT$2.30 Billion | NT$4.11 Billion | NT$3.97 Billion | NT$1.67 Billion | ▲ +16.2 pp |
| 2016 | 39.8% | NT$1.30 Billion | NT$3.26 Billion | NT$2.88 Billion | NT$1.58 Billion | ▲ +12.6 pp |
| 2015 | 27.2% | NT$622.78 Million | NT$2.29 Billion | NT$2.32 Billion | NT$1.70 Billion | ▼ -23.4 pp |
| 2014 | 50.6% | NT$1.44 Billion | NT$2.86 Billion | NT$2.56 Billion | NT$1.12 Billion | ▼ -9.8 pp |
| 2013 | 60.4% | NT$1.90 Billion | NT$3.15 Billion | NT$2.89 Billion | NT$987.21 Million | ▲ +5.7 pp |
| 2012 | 54.7% | NT$1.85 Billion | NT$3.38 Billion | NT$2.76 Billion | NT$913.46 Million | ▲ +0.0 pp |
| 2011 | 54.6% | NT$2.01 Billion | NT$3.68 Billion | NT$3.25 Billion | NT$1.23 Billion | ▲ +10.8 pp |
| 2010 | 43.9% | NT$1.50 Billion | NT$3.41 Billion | NT$2.97 Billion | NT$1.48 Billion | ▲ +16.5 pp |
| 2009 | 27.4% | NT$770.66 Million | NT$2.82 Billion | NT$2.42 Billion | NT$1.65 Billion | — |