S.P.I Landscape Design Co. Ltd. (300844) — Tangible Net Worth Ratio
S.P.I Landscape Design Co. Ltd. (300844) has a Tangible Net Worth Ratio of 99.0% as of June 2025. This metric is calculated by deducting intangible assets (CN¥7.52 Million) from net assets (CN¥776.10 Million) and expressing it as a percentage of total net assets. A higher ratio means that more of the company's equity is backed by tangible, balance-sheet-verifiable assets rather than goodwill, patents, or brand value. See 300844 net working capital ratio to evaluate short-term liquidity relative to the company's equity base.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
S.P.I Landscape Design Co. Ltd. Tangible Net Worth Ratio (2019–2024)
This chart shows how S.P.I Landscape Design Co. Ltd.'s Tangible Net Worth Ratio has changed across 6 annual periods from 2019 to 2024. As of June 2025, the ratio stands at 99.0%, reflecting net assets of CN¥776.10 Million with intangible assets of CN¥7.52 Million CNY. See S.P.I Landscape Design Co. Ltd. liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Tangible Net Worth Ratio for S.P.I Landscape Design Co. Ltd. (2019–2024)
The table below presents the year-by-year Tangible Net Worth Ratio for S.P.I Landscape Design Co. Ltd. from 2019 to 2024, covering 6 annual filings. Each row shows net assets, intangible assets, total assets, the tangible net worth ratio, and the change in percentage points versus the prior year. For the full company profile including market capitalisation, see S.P.I Landscape Design Co. Ltd. market capitalisation.
| Year | Tangible NW Ratio | Net Assets (CNY) | Intangible Assets | Total Assets | Change (pp) |
|---|---|---|---|---|---|
| 2024 | 99.2% | CN¥769.67 Million | CN¥6.33 Million | CN¥942.75 Million | ▲ +0.2 pp |
| 2023 | 99.0% | CN¥739.45 Million | CN¥7.21 Million | CN¥879.54 Million | ▼ 0.0 pp |
| 2022 | 99.0% | CN¥847.33 Million | CN¥8.11 Million | CN¥1.04 Billion | ▼ -0.4 pp |
| 2021 | 99.4% | CN¥979.60 Million | CN¥5.41 Million | CN¥1.19 Billion | ▲ +1.3 pp |
| 2020 | 98.1% | CN¥223.57 Million | CN¥4.15 Million | CN¥458.03 Million | ▼ -0.3 pp |
| 2019 | 98.4% | CN¥169.13 Million | CN¥2.65 Million | CN¥312.60 Million | — |