Leo Systems (5410) — Working Capital to Net Assets Ratio
Leo Systems (5410) has a Working Capital to Net Assets ratio of 48.5% as of December 2025. Working capital of NT$755.99 Million (current assets of NT$3.13 Billion minus current liabilities of NT$2.38 Billion) is measured against net assets of NT$1.56 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Leo Systems 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
Leo Systems Working Capital to Net Assets (2017–2025)
This chart shows how Leo Systems's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2017 to 2025. As of December 2025, the ratio stands at 48.5%, reflecting working capital of NT$755.99 Million against net assets of NT$1.56 Billion TWD. See 5410 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Leo Systems (2017–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Leo Systems from 2017 to 2025, covering 9 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 5410 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 48.5% | NT$755.99 Million | NT$1.56 Billion | NT$3.13 Billion | NT$2.38 Billion | ▲ +1.2 pp |
| 2024 | 47.4% | NT$686.70 Million | NT$1.45 Billion | NT$2.92 Billion | NT$2.24 Billion | ▲ +8.5 pp |
| 2023 | 38.8% | NT$559.16 Million | NT$1.44 Billion | NT$1.95 Billion | NT$1.39 Billion | ▼ -2.0 pp |
| 2022 | 40.9% | NT$587.18 Million | NT$1.44 Billion | NT$3.78 Billion | NT$3.20 Billion | ▲ +3.5 pp |
| 2021 | 37.4% | NT$490.44 Million | NT$1.31 Billion | NT$1.59 Billion | NT$1.10 Billion | ▲ +1.1 pp |
| 2020 | 36.3% | NT$435.30 Million | NT$1.20 Billion | NT$1.79 Billion | NT$1.36 Billion | ▼ -9.6 pp |
| 2019 | 45.9% | NT$531.65 Million | NT$1.16 Billion | NT$1.61 Billion | NT$1.08 Billion | ▼ -7.0 pp |
| 2018 | 52.9% | NT$589.57 Million | NT$1.11 Billion | NT$1.54 Billion | NT$951.70 Million | ▼ -2.3 pp |
| 2017 | 55.2% | NT$625.73 Million | NT$1.13 Billion | NT$1.58 Billion | NT$950.10 Million | — |