China Railway Materials Co Ltd (000927) — Working Capital to Net Assets Ratio
China Railway Materials Co Ltd (000927) has a Working Capital to Net Assets ratio of 66.2% as of March 2026. Working capital of CN¥7.17 Billion (current assets of CN¥15.94 Billion minus current liabilities of CN¥8.77 Billion) is measured against net assets of CN¥10.82 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 000927 financial flexibility score to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
China Railway Materials Co Ltd Working Capital to Net Assets (1996–2025)
This chart shows how China Railway Materials Co Ltd's Working Capital to Net Assets ratio has evolved across 30 annual periods from 1996 to 2025. As of March 2026, the ratio stands at 66.2%, reflecting working capital of CN¥7.17 Billion against net assets of CN¥10.82 Billion CNY. See China Railway Materials Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for China Railway Materials Co Ltd (1996–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for China Railway Materials Co Ltd from 1996 to 2025, covering 30 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. For live market cap and the full company profile, see 000927 market cap overview.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 65.6% | CN¥7.04 Billion | CN¥10.73 Billion | CN¥15.29 Billion | CN¥8.25 Billion | ▲ +2.6 pp |
| 2024 | 63.1% | CN¥6.57 Billion | CN¥10.42 Billion | CN¥16.37 Billion | CN¥9.79 Billion | ▲ +3.1 pp |
| 2023 | 59.9% | CN¥5.98 Billion | CN¥9.98 Billion | CN¥19.97 Billion | CN¥13.99 Billion | ▼ -6.3 pp |
| 2022 | 66.2% | CN¥6.50 Billion | CN¥9.82 Billion | CN¥23.53 Billion | CN¥17.03 Billion | ▲ +5.7 pp |
| 2021 | 60.5% | CN¥5.30 Billion | CN¥8.76 Billion | CN¥25.25 Billion | CN¥19.95 Billion | ▼ -3.4 pp |
| 2020 | 63.9% | CN¥4.78 Billion | CN¥7.48 Billion | CN¥20.60 Billion | CN¥15.82 Billion | ▲ +8.3 pp |
| 2019 | 55.6% | CN¥3.28 Billion | CN¥5.89 Billion | CN¥20.40 Billion | CN¥17.12 Billion | ▲ +1164.7 pp |
| 2018 | -1109.0% | CN¥-1.33 Billion | CN¥119.98 Million | CN¥2.75 Billion | CN¥4.08 Billion | ▲ +1788.3 pp |
| 2017 | -2897.3% | CN¥-2.56 Billion | CN¥88.31 Million | CN¥1.94 Billion | CN¥4.50 Billion | ▼ -2878.0 pp |
| 2016 | -19.3% | CN¥-334.12 Million | CN¥1.73 Billion | CN¥2.09 Billion | CN¥2.43 Billion | ▲ +107.1 pp |
| 2015 | -126.5% | CN¥-1.98 Billion | CN¥1.57 Billion | CN¥2.28 Billion | CN¥4.26 Billion | ▲ +81.8 pp |
| 2014 | -208.2% | CN¥-3.23 Billion | CN¥1.55 Billion | CN¥1.39 Billion | CN¥4.62 Billion | ▼ -138.2 pp |
| 2013 | -70.0% | CN¥-2.25 Billion | CN¥3.21 Billion | CN¥2.06 Billion | CN¥4.31 Billion | ▼ -3.4 pp |
| 2012 | -66.6% | CN¥-2.47 Billion | CN¥3.70 Billion | CN¥2.22 Billion | CN¥4.68 Billion | ▼ -15.1 pp |
| 2011 | -51.5% | CN¥-1.90 Billion | CN¥3.70 Billion | CN¥2.87 Billion | CN¥4.77 Billion | ▼ -15.0 pp |
| 2010 | -36.5% | CN¥-1.32 Billion | CN¥3.63 Billion | CN¥3.40 Billion | CN¥4.73 Billion | ▲ +16.3 pp |
| 2009 | -52.8% | CN¥-1.82 Billion | CN¥3.44 Billion | CN¥2.74 Billion | CN¥4.56 Billion | ▼ -2.4 pp |
| 2008 | -50.4% | CN¥-1.67 Billion | CN¥3.32 Billion | CN¥2.34 Billion | CN¥4.01 Billion | ▼ -31.0 pp |
| 2007 | -19.4% | CN¥-639.96 Million | CN¥3.29 Billion | CN¥3.47 Billion | CN¥4.11 Billion | ▼ -4.3 pp |
| 2006 | -15.1% | CN¥-490.00 Million | CN¥3.25 Billion | CN¥3.24 Billion | CN¥3.73 Billion | ▼ -5.8 pp |
| 2005 | -9.3% | CN¥-275.51 Million | CN¥2.96 Billion | CN¥3.92 Billion | CN¥4.19 Billion | ▼ -21.9 pp |
| 2004 | 12.6% | CN¥339.85 Million | CN¥2.71 Billion | CN¥4.71 Billion | CN¥4.37 Billion | ▼ -0.2 pp |
| 2003 | 12.8% | CN¥341.36 Million | CN¥2.67 Billion | CN¥4.41 Billion | CN¥4.07 Billion | ▲ +19.6 pp |
| 2002 | -6.9% | CN¥-160.68 Million | CN¥2.35 Billion | CN¥5.05 Billion | CN¥5.21 Billion | ▼ -74.0 pp |
| 2001 | 67.1% | CN¥2.12 Billion | CN¥3.16 Billion | CN¥4.67 Billion | CN¥2.55 Billion | ▲ +4.7 pp |
| 2000 | 62.5% | CN¥2.16 Billion | CN¥3.46 Billion | CN¥4.72 Billion | CN¥2.56 Billion | ▲ +8.2 pp |
| 1999 | 54.3% | CN¥1.85 Billion | CN¥3.40 Billion | CN¥3.97 Billion | CN¥2.12 Billion | ▲ +42.4 pp |
| 1998 | 11.8% | CN¥202.20 Million | CN¥1.71 Billion | CN¥2.74 Billion | CN¥2.54 Billion | ▲ +9.2 pp |
| 1997 | 2.6% | CN¥43.54 Million | CN¥1.66 Billion | CN¥2.28 Billion | CN¥2.24 Billion | ▲ +85.4 pp |
| 1996 | -82.8% | CN¥-379.50 Million | CN¥458.30 Million | CN¥1.95 Billion | CN¥2.33 Billion | — |