Beijing SL Pharmaceutical Co Ltd (002038) — Working Capital to Net Assets Ratio
Beijing SL Pharmaceutical Co Ltd (002038) has a Working Capital to Net Assets ratio of 28.3% as of March 2026. Working capital of CN¥1.44 Billion (current assets of CN¥2.05 Billion minus current liabilities of CN¥605.36 Million) is measured against net assets of CN¥5.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of Beijing SL Pharmaceutical Co Ltd to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing SL Pharmaceutical Co Ltd Working Capital to Net Assets (2001–2025)
This chart shows how Beijing SL Pharmaceutical Co Ltd's Working Capital to Net Assets ratio has evolved across 25 annual periods from 2001 to 2025. As of March 2026, the ratio stands at 28.3%, reflecting working capital of CN¥1.44 Billion against net assets of CN¥5.10 Billion CNY. For the complete balance sheet picture, see Beijing SL Pharmaceutical Co Ltd total assets.
Annual Working Capital to Net Assets for Beijing SL Pharmaceutical Co Ltd (2001–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing SL Pharmaceutical Co Ltd from 2001 to 2025, covering 25 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 Beijing SL Pharmaceutical Co Ltd liquidity resilience 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 | 26.3% | CN¥1.36 Billion | CN¥5.19 Billion | CN¥2.09 Billion | CN¥729.59 Million | ▼ -13.1 pp |
| 2024 | 39.4% | CN¥2.20 Billion | CN¥5.58 Billion | CN¥2.49 Billion | CN¥289.41 Million | ▲ +0.4 pp |
| 2023 | 39.0% | CN¥2.27 Billion | CN¥5.81 Billion | CN¥2.64 Billion | CN¥373.33 Million | ▲ +7.8 pp |
| 2022 | 31.2% | CN¥1.71 Billion | CN¥5.48 Billion | CN¥2.00 Billion | CN¥288.83 Million | ▼ -5.9 pp |
| 2021 | 37.0% | CN¥1.97 Billion | CN¥5.33 Billion | CN¥2.30 Billion | CN¥324.96 Million | ▼ -0.9 pp |
| 2020 | 38.0% | CN¥1.89 Billion | CN¥4.98 Billion | CN¥2.21 Billion | CN¥314.98 Million | ▼ -14.6 pp |
| 2019 | 52.5% | CN¥2.53 Billion | CN¥4.82 Billion | CN¥2.87 Billion | CN¥332.63 Million | ▲ +0.2 pp |
| 2018 | 52.3% | CN¥2.36 Billion | CN¥4.52 Billion | CN¥2.80 Billion | CN¥440.52 Million | ▼ -12.9 pp |
| 2017 | 65.2% | CN¥2.80 Billion | CN¥4.30 Billion | CN¥3.05 Billion | CN¥249.67 Million | ▼ -1.6 pp |
| 2016 | 66.8% | CN¥2.62 Billion | CN¥3.93 Billion | CN¥2.74 Billion | CN¥113.67 Million | ▼ -1.7 pp |
| 2015 | 68.4% | CN¥2.47 Billion | CN¥3.61 Billion | CN¥2.58 Billion | CN¥111.00 Million | ▲ +0.3 pp |
| 2014 | 68.1% | CN¥2.17 Billion | CN¥3.18 Billion | CN¥2.28 Billion | CN¥115.74 Million | ▲ +5.5 pp |
| 2013 | 62.7% | CN¥1.62 Billion | CN¥2.59 Billion | CN¥1.73 Billion | CN¥103.52 Million | ▼ -3.8 pp |
| 2012 | 66.5% | CN¥1.40 Billion | CN¥2.11 Billion | CN¥1.50 Billion | CN¥92.22 Million | ▼ -1.4 pp |
| 2011 | 67.9% | CN¥1.14 Billion | CN¥1.69 Billion | CN¥1.19 Billion | CN¥45.22 Million | ▲ +7.8 pp |
| 2010 | 60.1% | CN¥728.06 Million | CN¥1.21 Billion | CN¥765.29 Million | CN¥37.22 Million | ▼ -13.8 pp |
| 2009 | 73.9% | CN¥726.71 Million | CN¥983.06 Million | CN¥758.92 Million | CN¥32.21 Million | ▼ -6.1 pp |
| 2008 | 80.1% | CN¥610.60 Million | CN¥762.61 Million | CN¥636.50 Million | CN¥25.91 Million | ▲ +5.1 pp |
| 2007 | 75.0% | CN¥413.84 Million | CN¥551.93 Million | CN¥446.05 Million | CN¥32.21 Million | ▼ -0.3 pp |
| 2006 | 75.3% | CN¥320.77 Million | CN¥426.20 Million | CN¥346.82 Million | CN¥26.05 Million | ▲ +3.0 pp |
| 2005 | 72.2% | CN¥276.32 Million | CN¥382.49 Million | CN¥293.61 Million | CN¥17.29 Million | ▲ +0.0 pp |
| 2004 | 72.2% | CN¥260.96 Million | CN¥361.45 Million | CN¥283.24 Million | CN¥22.28 Million | ▲ +25.2 pp |
| 2003 | 47.0% | CN¥54.08 Million | CN¥115.05 Million | CN¥86.46 Million | CN¥32.38 Million | ▲ +7.9 pp |
| 2002 | 39.1% | CN¥33.51 Million | CN¥85.61 Million | CN¥45.16 Million | CN¥11.65 Million | ▼ -9.3 pp |
| 2001 | 48.5% | CN¥32.12 Million | CN¥66.29 Million | CN¥39.31 Million | CN¥7.19 Million | — |