Beijing Fengshangshiji Culture Medi (300860) — Tangible Net Worth Ratio
Beijing Fengshangshiji Culture Medi (300860) has a Tangible Net Worth Ratio of 100.0% as of March 2026. This metric is calculated by deducting intangible assets (CN¥193.39K) from net assets (CN¥3.15 Billion) 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 Beijing Fengshangshiji Culture Medi current assets vs equity to evaluate short-term liquidity relative to the company's equity base.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
Beijing Fengshangshiji Culture Medi Tangible Net Worth Ratio (2013–2025)
This chart shows how Beijing Fengshangshiji Culture Medi's Tangible Net Worth Ratio has changed across 13 annual periods from 2013 to 2025. As of March 2026, the ratio stands at 100.0%, reflecting net assets of CN¥3.15 Billion with intangible assets of CN¥193.39K CNY. See 300860 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Tangible Net Worth Ratio for Beijing Fengshangshiji Culture Medi (2013–2025)
The table below presents the year-by-year Tangible Net Worth Ratio for Beijing Fengshangshiji Culture Medi from 2013 to 2025, covering 13 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 market value of Beijing Fengshangshiji Culture Medi.
| Year | Tangible NW Ratio | Net Assets (CNY) | Intangible Assets | Total Assets | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 100.0% | CN¥3.14 Billion | CN¥246.49K | CN¥3.42 Billion | ▲ +0.0 pp |
| 2024 | 100.0% | CN¥3.21 Billion | CN¥438.06K | CN¥3.67 Billion | ▲ +0.0 pp |
| 2023 | 100.0% | CN¥3.32 Billion | CN¥571.69K | CN¥3.71 Billion | ▲ +0.0 pp |
| 2022 | 100.0% | CN¥3.23 Billion | CN¥734.42K | CN¥3.85 Billion | ▲ +0.0 pp |
| 2021 | 100.0% | CN¥3.23 Billion | CN¥891.55K | CN¥3.88 Billion | ▼ 0.0 pp |
| 2020 | 100.0% | CN¥3.16 Billion | CN¥121.11K | CN¥3.56 Billion | ▼ 0.0 pp |
| 2019 | 100.0% | CN¥629.39 Million | CN¥0.00 | CN¥1.27 Billion | ▲ +0.0 pp |
| 2018 | 100.0% | CN¥374.71 Million | CN¥0.00 | CN¥871.74 Million | ▲ +0.0 pp |
| 2017 | 100.0% | CN¥235.34 Million | CN¥0.00 | CN¥500.05 Million | ▲ +0.0 pp |
| 2016 | 100.0% | CN¥109.78 Million | CN¥0.00 | CN¥204.04 Million | ▲ +0.0 pp |
| 2015 | 100.0% | CN¥74.74 Million | CN¥0.00 | CN¥102.67 Million | ▲ +0.0 pp |
| 2014 | 100.0% | CN¥56.24 Million | CN¥0.00 | CN¥90.48 Million | ▲ +0.0 pp |
| 2013 | 100.0% | CN¥49.65 Million | CN¥0.00 | CN¥60.61 Million | — |