Formosa Optical Technology Co Ltd (5312) — Working Capital to Net Assets Ratio
Formosa Optical Technology Co Ltd (5312) has a Working Capital to Net Assets ratio of 53.0% as of December 2025. Working capital of NT$1.98 Billion (current assets of NT$5.50 Billion minus current liabilities of NT$3.52 Billion) is measured against net assets of NT$3.73 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Formosa Optical Technology Co Ltd (5312) balance sheet quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Formosa Optical Technology Co Ltd Working Capital to Net Assets (2015–2025)
This chart shows how Formosa Optical Technology Co Ltd'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 53.0%, reflecting working capital of NT$1.98 Billion against net assets of NT$3.73 Billion TWD. Check 5312 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Formosa Optical Technology Co Ltd (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Formosa Optical Technology Co Ltd 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 5312 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 53.0% | NT$1.98 Billion | NT$3.73 Billion | NT$5.50 Billion | NT$3.52 Billion | ▼ -3.4 pp |
| 2024 | 56.4% | NT$1.96 Billion | NT$3.48 Billion | NT$4.83 Billion | NT$2.87 Billion | ▲ +0.5 pp |
| 2023 | 55.9% | NT$1.66 Billion | NT$2.96 Billion | NT$4.23 Billion | NT$2.57 Billion | ▲ +5.8 pp |
| 2022 | 50.1% | NT$1.30 Billion | NT$2.60 Billion | NT$3.60 Billion | NT$2.30 Billion | ▲ +65.4 pp |
| 2021 | -15.3% | NT$-406.09 Million | NT$2.65 Billion | NT$1.17 Billion | NT$1.57 Billion | ▲ +2.2 pp |
| 2020 | -17.6% | NT$-457.89 Million | NT$2.61 Billion | NT$1.03 Billion | NT$1.49 Billion | ▼ -10.3 pp |
| 2019 | -7.3% | NT$-184.63 Million | NT$2.54 Billion | NT$1.10 Billion | NT$1.28 Billion | ▼ -13.2 pp |
| 2018 | 6.0% | NT$141.90 Million | NT$2.38 Billion | NT$1.10 Billion | NT$955.35 Million | ▲ +0.3 pp |
| 2017 | 5.6% | NT$130.68 Million | NT$2.32 Billion | NT$967.53 Million | NT$836.86 Million | ▼ -2.0 pp |
| 2016 | 7.6% | NT$175.99 Million | NT$2.30 Billion | NT$1.03 Billion | NT$853.94 Million | ▲ +4.5 pp |
| 2015 | 3.1% | NT$70.60 Million | NT$2.26 Billion | NT$945.60 Million | NT$875.00 Million | — |