Etron Technology (5351) — Working Capital to Net Assets Ratio
Etron Technology (5351) has a Working Capital to Net Assets ratio of 73.5% as of December 2025. Working capital of NT$2.94 Billion (current assets of NT$5.14 Billion minus current liabilities of NT$2.20 Billion) is measured against net assets of NT$3.99 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 5351 financial flexibility score to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Etron Technology Working Capital to Net Assets (2009–2025)
This chart shows how Etron Technology'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 73.5%, reflecting working capital of NT$2.94 Billion against net assets of NT$3.99 Billion TWD. See operational self-sufficiency of Etron Technology to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Etron Technology (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Etron Technology 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 market value of Etron Technology.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 73.5% | NT$2.94 Billion | NT$3.99 Billion | NT$5.14 Billion | NT$2.20 Billion | ▲ +27.7 pp |
| 2024 | 45.8% | NT$1.96 Billion | NT$4.28 Billion | NT$4.20 Billion | NT$2.24 Billion | ▼ -20.1 pp |
| 2023 | 65.9% | NT$2.25 Billion | NT$3.42 Billion | NT$4.25 Billion | NT$1.99 Billion | ▼ -11.7 pp |
| 2022 | 77.6% | NT$3.32 Billion | NT$4.28 Billion | NT$5.64 Billion | NT$2.31 Billion | ▲ +21.8 pp |
| 2021 | 55.7% | NT$2.37 Billion | NT$4.24 Billion | NT$4.64 Billion | NT$2.28 Billion | ▼ -19.7 pp |
| 2020 | 75.5% | NT$2.20 Billion | NT$2.92 Billion | NT$3.95 Billion | NT$1.75 Billion | ▲ +1.6 pp |
| 2019 | 73.9% | NT$1.72 Billion | NT$2.33 Billion | NT$3.58 Billion | NT$1.86 Billion | ▼ -1.7 pp |
| 2018 | 75.6% | NT$2.14 Billion | NT$2.83 Billion | NT$4.09 Billion | NT$1.95 Billion | ▲ +9.4 pp |
| 2017 | 66.3% | NT$2.36 Billion | NT$3.57 Billion | NT$4.56 Billion | NT$2.20 Billion | ▼ -8.0 pp |
| 2016 | 74.3% | NT$3.07 Billion | NT$4.13 Billion | NT$4.98 Billion | NT$1.92 Billion | ▼ -2.6 pp |
| 2015 | 76.8% | NT$3.53 Billion | NT$4.60 Billion | NT$5.23 Billion | NT$1.70 Billion | ▲ +12.4 pp |
| 2014 | 64.4% | NT$3.13 Billion | NT$4.86 Billion | NT$5.59 Billion | NT$2.46 Billion | ▼ -7.6 pp |
| 2013 | 72.1% | NT$3.32 Billion | NT$4.60 Billion | NT$4.95 Billion | NT$1.64 Billion | ▼ -18.0 pp |
| 2012 | 90.1% | NT$4.00 Billion | NT$4.44 Billion | NT$5.15 Billion | NT$1.15 Billion | ▲ +6.0 pp |
| 2011 | 84.0% | NT$4.34 Billion | NT$5.17 Billion | NT$5.80 Billion | NT$1.45 Billion | ▲ +10.6 pp |
| 2010 | 73.4% | NT$4.87 Billion | NT$6.63 Billion | NT$6.36 Billion | NT$1.49 Billion | ▼ -5.2 pp |
| 2009 | 78.6% | NT$4.85 Billion | NT$6.17 Billion | NT$7.24 Billion | NT$2.39 Billion | — |