Formosa Optical Technology Co Ltd Working Capital to Net Assets Ratio
Formosa Optical Technology Co Ltd working capital to net assets ratio. Formosa Optical Technology Co Ltd (5312) has a Working Capital to Net Assets ratio of 56.6% as of June 2026. Working capital of NT$2.43 Billion (current assets of NT$6.12 Billion minus current liabilities of NT$3.69 Billion) is measured against net assets of NT$4.29 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check tangible equity quality of Formosa Optical Technology Co Ltd to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Formosa Optical Technology Co Ltd (2015–2025)
Working capital to net assets ratio of Formosa Optical Technology Co Ltd from 2015 to 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 June 2026, the ratio stands at 56.6%, reflecting working capital of NT$2.43 Billion against net assets of NT$4.29 Billion TWD. See Formosa Optical Technology Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Formosa Optical Technology Co Ltd Working Capital to Net Assets Ratio by Year (2015–2025)
Formosa Optical Technology Co Ltd working capital to net assets ratio by year from 2015 to 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 the complete balance sheet picture, see 5312 total assets.
| 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 | — |