Poya International Co Ltd (5904) — Working Capital to Net Assets Ratio
Poya International Co Ltd (5904) has a Working Capital to Net Assets ratio of 29.9% as of December 2025. Working capital of NT$2.42 Billion (current assets of NT$12.13 Billion minus current liabilities of NT$9.71 Billion) is measured against net assets of NT$8.11 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of Poya International Co Ltd to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Poya International Co Ltd Working Capital to Net Assets (2006–2025)
This chart shows how Poya International Co Ltd's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of December 2025, the ratio stands at 29.9%, reflecting working capital of NT$2.42 Billion against net assets of NT$8.11 Billion TWD. See Poya International Co Ltd (5904) defensive interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Poya International Co Ltd (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Poya International Co Ltd from 2006 to 2025, covering 20 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 Poya International Co Ltd (5904) market capitalisation.
| Year | WC/NA Ratio | Working Capital (TWD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 29.9% | NT$2.42 Billion | NT$8.11 Billion | NT$12.13 Billion | NT$9.71 Billion | ▼ -0.3 pp |
| 2024 | 30.2% | NT$2.16 Billion | NT$7.15 Billion | NT$10.37 Billion | NT$8.21 Billion | ▲ +9.1 pp |
| 2023 | 21.1% | NT$1.33 Billion | NT$6.31 Billion | NT$8.83 Billion | NT$7.50 Billion | ▼ -4.4 pp |
| 2022 | 25.6% | NT$1.55 Billion | NT$6.07 Billion | NT$8.88 Billion | NT$7.33 Billion | ▼ -7.3 pp |
| 2021 | 32.9% | NT$1.64 Billion | NT$4.98 Billion | NT$8.40 Billion | NT$6.76 Billion | ▲ +16.4 pp |
| 2020 | 16.4% | NT$792.71 Million | NT$4.83 Billion | NT$6.83 Billion | NT$6.03 Billion | ▼ -1.4 pp |
| 2019 | 17.8% | NT$783.26 Million | NT$4.39 Billion | NT$5.64 Billion | NT$4.85 Billion | ▼ -23.8 pp |
| 2018 | 41.6% | NT$1.69 Billion | NT$4.07 Billion | NT$5.22 Billion | NT$3.53 Billion | ▲ +4.6 pp |
| 2017 | 37.0% | NT$1.34 Billion | NT$3.63 Billion | NT$4.43 Billion | NT$3.09 Billion | ▼ -1.1 pp |
| 2016 | 38.0% | NT$1.20 Billion | NT$3.14 Billion | NT$3.94 Billion | NT$2.75 Billion | ▲ +3.8 pp |
| 2015 | 34.2% | NT$936.84 Million | NT$2.74 Billion | NT$3.52 Billion | NT$2.58 Billion | ▼ -3.7 pp |
| 2014 | 38.0% | NT$912.10 Million | NT$2.40 Billion | NT$3.20 Billion | NT$2.28 Billion | ▲ +1.2 pp |
| 2013 | 36.8% | NT$743.35 Million | NT$2.02 Billion | NT$2.46 Billion | NT$1.72 Billion | ▼ -8.6 pp |
| 2012 | 45.4% | NT$837.81 Million | NT$1.85 Billion | NT$2.12 Billion | NT$1.29 Billion | ▲ +0.1 pp |
| 2011 | 45.2% | NT$758.74 Million | NT$1.68 Billion | NT$2.00 Billion | NT$1.24 Billion | ▲ +1.9 pp |
| 2010 | 43.4% | NT$676.90 Million | NT$1.56 Billion | NT$1.94 Billion | NT$1.26 Billion | ▲ +2.8 pp |
| 2009 | 40.6% | NT$520.95 Million | NT$1.28 Billion | NT$1.88 Billion | NT$1.36 Billion | ▲ +2.9 pp |
| 2008 | 37.7% | NT$448.72 Million | NT$1.19 Billion | NT$1.55 Billion | NT$1.10 Billion | ▲ +2.9 pp |
| 2007 | 34.8% | NT$385.50 Million | NT$1.11 Billion | NT$1.20 Billion | NT$815.34 Million | ▲ +0.5 pp |
| 2006 | 34.3% | NT$309.36 Million | NT$901.94 Million | NT$1.12 Billion | NT$811.75 Million | — |