XiAn Catering Co Ltd (000721) — Working Capital to Net Assets Ratio
XiAn Catering Co Ltd (000721) has a Working Capital to Net Assets ratio of -618.8% as of June 2026. Working capital of CN¥-683.69 Million (current assets of CN¥144.58 Million minus current liabilities of CN¥828.27 Million) is measured against net assets of CN¥110.49 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See XiAn Catering Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
XiAn Catering Co Ltd Working Capital to Net Assets (1993–2025)
This chart shows how XiAn Catering Co Ltd's Working Capital to Net Assets ratio has evolved across 33 annual periods from 1993 to 2025. As of June 2026, the ratio stands at -618.8%, reflecting working capital of CN¥-683.69 Million against net assets of CN¥110.49 Million CNY. For the complete balance sheet picture, see 000721 total assets.
Annual Working Capital to Net Assets for XiAn Catering Co Ltd (1993–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for XiAn Catering Co Ltd from 1993 to 2025, covering 33 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 000721 cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -462.9% | CN¥-756.44 Million | CN¥163.42 Million | CN¥146.65 Million | CN¥903.08 Million | ▼ -230.0 pp |
| 2024 | -232.8% | CN¥-713.47 Million | CN¥306.44 Million | CN¥216.12 Million | CN¥929.59 Million | ▼ -80.3 pp |
| 2023 | -152.6% | CN¥-651.70 Million | CN¥427.20 Million | CN¥213.22 Million | CN¥864.92 Million | ▼ -36.1 pp |
| 2022 | -116.5% | CN¥-631.89 Million | CN¥542.54 Million | CN¥225.26 Million | CN¥857.15 Million | ▲ +26.2 pp |
| 2021 | -142.6% | CN¥-660.31 Million | CN¥462.89 Million | CN¥177.09 Million | CN¥837.41 Million | ▼ -115.7 pp |
| 2020 | -26.9% | CN¥-169.45 Million | CN¥629.57 Million | CN¥383.21 Million | CN¥552.67 Million | ▼ -8.8 pp |
| 2019 | -18.1% | CN¥-112.13 Million | CN¥620.41 Million | CN¥296.87 Million | CN¥409.01 Million | ▼ -20.7 pp |
| 2018 | 2.6% | CN¥17.75 Million | CN¥670.41 Million | CN¥466.60 Million | CN¥448.86 Million | ▼ -22.8 pp |
| 2017 | 25.5% | CN¥170.26 Million | CN¥668.97 Million | CN¥452.51 Million | CN¥282.25 Million | ▲ +17.4 pp |
| 2016 | 8.0% | CN¥55.13 Million | CN¥685.24 Million | CN¥390.86 Million | CN¥335.72 Million | ▲ +6.9 pp |
| 2015 | 1.2% | CN¥7.84 Million | CN¥674.78 Million | CN¥394.31 Million | CN¥386.46 Million | ▼ -12.0 pp |
| 2014 | 13.1% | CN¥92.70 Million | CN¥706.92 Million | CN¥426.86 Million | CN¥334.16 Million | ▼ -2.7 pp |
| 2013 | 15.8% | CN¥113.28 Million | CN¥717.72 Million | CN¥402.21 Million | CN¥288.94 Million | ▲ +30.8 pp |
| 2012 | -15.0% | CN¥-69.79 Million | CN¥465.70 Million | CN¥190.52 Million | CN¥260.31 Million | ▼ -15.3 pp |
| 2011 | 0.3% | CN¥1.54 Million | CN¥457.53 Million | CN¥260.27 Million | CN¥258.74 Million | ▲ +31.4 pp |
| 2010 | -31.1% | CN¥-130.91 Million | CN¥421.51 Million | CN¥149.33 Million | CN¥280.25 Million | ▼ -3.4 pp |
| 2009 | -27.6% | CN¥-114.87 Million | CN¥415.95 Million | CN¥181.41 Million | CN¥296.28 Million | ▲ +50.0 pp |
| 2008 | -77.6% | CN¥-286.12 Million | CN¥368.49 Million | CN¥177.78 Million | CN¥463.90 Million | ▲ +14.6 pp |
| 2007 | -92.2% | CN¥-327.15 Million | CN¥354.77 Million | CN¥180.30 Million | CN¥507.44 Million | ▼ -15.2 pp |
| 2006 | -77.0% | CN¥-269.81 Million | CN¥350.23 Million | CN¥219.49 Million | CN¥489.30 Million | ▼ -24.0 pp |
| 2005 | -53.0% | CN¥-186.22 Million | CN¥351.04 Million | CN¥233.79 Million | CN¥420.02 Million | ▼ -5.6 pp |
| 2004 | -47.4% | CN¥-157.56 Million | CN¥332.42 Million | CN¥253.06 Million | CN¥410.63 Million | ▲ +9.7 pp |
| 2003 | -57.1% | CN¥-176.59 Million | CN¥309.01 Million | CN¥325.76 Million | CN¥502.35 Million | ▼ -1.0 pp |
| 2002 | -56.1% | CN¥-154.56 Million | CN¥275.30 Million | CN¥278.01 Million | CN¥432.57 Million | ▼ -71.6 pp |
| 2001 | 15.5% | CN¥41.13 Million | CN¥265.79 Million | CN¥227.56 Million | CN¥186.43 Million | ▲ +9.8 pp |
| 2000 | 5.7% | CN¥14.64 Million | CN¥257.00 Million | CN¥177.76 Million | CN¥163.12 Million | ▼ -10.1 pp |
| 1999 | 15.8% | CN¥39.91 Million | CN¥252.20 Million | CN¥185.05 Million | CN¥145.15 Million | ▼ -0.3 pp |
| 1998 | 16.1% | CN¥46.94 Million | CN¥291.99 Million | CN¥121.96 Million | CN¥75.01 Million | ▼ -18.5 pp |
| 1997 | 34.6% | CN¥98.27 Million | CN¥284.14 Million | CN¥189.59 Million | CN¥91.32 Million | ▲ +11.9 pp |
| 1996 | 22.7% | CN¥33.45 Million | CN¥147.40 Million | CN¥108.81 Million | CN¥75.36 Million | ▲ +4.0 pp |
| 1995 | 18.7% | CN¥24.39 Million | CN¥130.28 Million | CN¥78.29 Million | CN¥53.89 Million | ▼ -11.5 pp |
| 1994 | 30.2% | CN¥36.63 Million | CN¥121.20 Million | CN¥75.37 Million | CN¥38.74 Million | ▲ +8.1 pp |
| 1993 | 22.1% | CN¥6.30 Million | CN¥28.46 Million | CN¥32.25 Million | CN¥25.95 Million | — |