Kosy JSC (KOS) — Working Capital to Net Assets Ratio
Kosy JSC (KOS) has a Working Capital to Net Assets ratio of 80.0% as of December 2025. Working capital of ₫1.87 Trillion (current assets of ₫3.37 Trillion minus current liabilities of ₫1.50 Trillion) is measured against net assets of ₫2.34 Trillion. A higher ratio indicates strong short-term liquidity financed by the equity base. See KOS 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
Kosy JSC Working Capital to Net Assets (2020–2025)
This chart shows how Kosy JSC's Working Capital to Net Assets ratio has evolved across 6 annual periods from 2020 to 2025. As of December 2025, the ratio stands at 80.0%, reflecting working capital of ₫1.87 Trillion against net assets of ₫2.34 Trillion VND. See KOS defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Kosy JSC (2020–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Kosy JSC from 2020 to 2025, covering 6 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 KOS market cap.
| Year | WC/NA Ratio | Working Capital (VND) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 80.0% | ₫1.87 Trillion | ₫2.34 Trillion | ₫3.37 Trillion | ₫1.50 Trillion | ▼ -5.1 pp |
| 2024 | 85.1% | ₫1.97 Trillion | ₫2.32 Trillion | ₫3.33 Trillion | ₫1.35 Trillion | ▼ -2.7 pp |
| 2023 | 87.8% | ₫2.03 Trillion | ₫2.31 Trillion | ₫3.29 Trillion | ₫1.26 Trillion | ▼ -1.8 pp |
| 2022 | 89.7% | ₫2.05 Trillion | ₫2.29 Trillion | ₫3.34 Trillion | ₫1.29 Trillion | ▲ +18.3 pp |
| 2021 | 71.4% | ₫1.62 Trillion | ₫2.26 Trillion | ₫2.45 Trillion | ₫837.73 Billion | ▼ -27.7 pp |
| 2020 | 99.1% | ₫1.15 Trillion | ₫1.16 Trillion | ₫1.89 Trillion | ₫736.99 Billion | — |