China Pharma Holdings Inc (CPHI) — Working Capital to Net Assets Ratio
China Pharma Holdings Inc (CPHI) has a Working Capital to Net Assets ratio of -50.5% as of September 2025. Working capital of $-4.29 Million (current assets of $2.33 Million minus current liabilities of $6.62 Million) is measured against net assets of $8.49 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of China Pharma Holdings Inc to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
China Pharma Holdings Inc Working Capital to Net Assets (2001–2024)
This chart shows how China Pharma Holdings Inc's Working Capital to Net Assets ratio has evolved across 24 annual periods from 2001 to 2024. As of September 2025, the ratio stands at -50.5%, reflecting working capital of $-4.29 Million against net assets of $8.49 Million USD. For the complete balance sheet picture, see total assets of China Pharma Holdings Inc.
Annual Working Capital to Net Assets for China Pharma Holdings Inc (2001–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for China Pharma Holdings Inc from 2001 to 2024, covering 24 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. Check CPHI asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -22.5% | $-1.75 Million | $7.75 Million | $3.27 Million | $5.02 Million | ▼ -11.5 pp |
| 2023 | -11.0% | $-823.73K | $7.45 Million | $6.00 Million | $6.82 Million | ▲ +146.9 pp |
| 2022 | -157.9% | $-6.77 Million | $4.29 Million | $5.96 Million | $12.74 Million | ▼ -134.3 pp |
| 2021 | -23.6% | $-1.42 Million | $6.02 Million | $9.09 Million | $10.51 Million | ▲ +52.4 pp |
| 2020 | -76.0% | $-6.08 Million | $8.00 Million | $5.32 Million | $11.40 Million | ▼ -27.6 pp |
| 2019 | -48.3% | $-4.47 Million | $9.24 Million | $5.58 Million | $10.05 Million | ▼ -44.0 pp |
| 2018 | -4.3% | $-1.30 Million | $30.20 Million | $8.75 Million | $10.05 Million | ▼ -11.4 pp |
| 2017 | 7.1% | $3.06 Million | $43.07 Million | $12.29 Million | $9.23 Million | ▼ -5.0 pp |
| 2016 | 12.1% | $7.12 Million | $58.91 Million | $17.52 Million | $10.40 Million | ▼ -4.7 pp |
| 2015 | 16.7% | $12.17 Million | $72.64 Million | $24.96 Million | $12.79 Million | ▼ -21.2 pp |
| 2014 | 37.9% | $40.32 Million | $106.25 Million | $54.49 Million | $14.17 Million | ▼ -16.2 pp |
| 2013 | 54.1% | $71.95 Million | $132.94 Million | $83.96 Million | $12.01 Million | ▼ -11.8 pp |
| 2012 | 65.9% | $97.90 Million | $148.52 Million | $112.53 Million | $14.63 Million | ▼ -2.0 pp |
| 2011 | 68.0% | $96.83 Million | $142.48 Million | $110.61 Million | $13.78 Million | ▲ +0.9 pp |
| 2010 | 67.1% | $79.13 Million | $117.94 Million | $91.93 Million | $12.81 Million | ▼ -0.2 pp |
| 2009 | 67.3% | $60.79 Million | $90.40 Million | $71.30 Million | $10.51 Million | ▼ -10.3 pp |
| 2008 | 77.5% | $54.16 Million | $69.87 Million | $59.73 Million | $5.57 Million | ▼ -10.3 pp |
| 2007 | 87.8% | $34.92 Million | $39.76 Million | $38.83 Million | $3.91 Million | ▲ +1.1 pp |
| 2006 | 86.7% | $18.07 Million | $20.85 Million | $25.71 Million | $7.63 Million | ▼ -13.3 pp |
| 2005 | 100.0% | $-68.32K | $-68.32K | $84.00 | $68.41K | ▲ +0.0 pp |
| 2004 | 100.0% | $-68.32K | $-68.32K | $84.00 | $68.41K | ▼ -22.9 pp |
| 2003 | 122.9% | $-902.26K | $-733.96K | $3.55K | $905.82K | ▲ +4.7 pp |
| 2002 | 118.2% | $-669.63K | $-566.35K | $3.84K | $673.47K | ▲ +0.0 pp |
| 2001 | 118.2% | $-669.63K | $-566.35K | $3.84K | $673.47K | — |