Western Regions Tourism Development (300859) — Net Asset Quality Index
Western Regions Tourism Development (300859) has a Net Asset Quality Index of 73.5% as of March 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of CN¥1.05 Billion minus total liabilities of CN¥278.61 Million yields net assets of CN¥771.86 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check asset resilience ratio of Western Regions Tourism Development to evaluate the company's liquid asset resilience ratio.
Quality Index
Net Assets
Total Assets
Total Liabilities
Western Regions Tourism Development Net Asset Quality Index Over Time (2016–2025)
This chart shows how Western Regions Tourism Development's Net Asset Quality Index has evolved across 10 annual periods from 2016 to 2025. As of March 2026, the index stands at 73.5%, representing net assets of CN¥771.86 Million against total assets of CN¥1.05 Billion CNY. See Western Regions Tourism Development current assets vs equity to evaluate short-term liquidity relative to the company's equity base.
Annual Net Asset Quality Index for Western Regions Tourism Development (2016–2025)
The table below presents the year-by-year Net Asset Quality Index for Western Regions Tourism Development from 2016 to 2025, covering 10 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see market value of Western Regions Tourism Development.
| Year | Quality Index | Net Assets (CNY) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 71.1% | CN¥800.24 Million | CN¥1.13 Billion | CN¥325.37 Million | ▼ -0.2 pp |
| 2024 | 71.3% | CN¥776.89 Million | CN¥1.09 Billion | CN¥313.34 Million | ▼ -22.0 pp |
| 2023 | 93.2% | CN¥729.27 Million | CN¥782.26 Million | CN¥52.99 Million | ▲ +3.5 pp |
| 2022 | 89.8% | CN¥613.26 Million | CN¥683.13 Million | CN¥69.87 Million | ▲ +3.1 pp |
| 2021 | 86.7% | CN¥636.41 Million | CN¥733.90 Million | CN¥97.49 Million | ▲ +3.7 pp |
| 2020 | 83.0% | CN¥609.41 Million | CN¥733.90 Million | CN¥124.49 Million | ▲ +3.5 pp |
| 2019 | 79.6% | CN¥416.35 Million | CN¥523.20 Million | CN¥106.85 Million | ▲ +5.2 pp |
| 2018 | 74.4% | CN¥371.84 Million | CN¥499.66 Million | CN¥127.82 Million | ▲ +6.7 pp |
| 2017 | 67.7% | CN¥332.08 Million | CN¥490.20 Million | CN¥158.12 Million | ▲ +14.5 pp |
| 2016 | 53.3% | CN¥298.09 Million | CN¥559.45 Million | CN¥261.36 Million | — |