Better Life Commercial Chain Share Co Ltd (002251) — Working Capital to Net Assets Ratio
Better Life Commercial Chain Share Co Ltd (002251) has a Working Capital to Net Assets ratio of -19.6% as of September 2025. Working capital of CN¥-1.68 Billion (current assets of CN¥1.94 Billion minus current liabilities of CN¥3.61 Billion) is measured against net assets of CN¥8.57 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 002251 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Better Life Commercial Chain Share Co Ltd Working Capital to Net Assets (2005–2024)
This chart shows how Better Life Commercial Chain Share Co Ltd's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2005 to 2024. As of September 2025, the ratio stands at -19.6%, reflecting working capital of CN¥-1.68 Billion against net assets of CN¥8.57 Billion CNY. See operational self-sufficiency of Better Life Commercial Chain Share Co Lt to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Better Life Commercial Chain Share Co Ltd (2005–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Better Life Commercial Chain Share Co Ltd from 2005 to 2024, covering 20 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 market cap of Better Life Commercial Chain Share Co Lt.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -25.3% | CN¥-2.08 Billion | CN¥8.22 Billion | CN¥1.97 Billion | CN¥4.05 Billion | ▲ +370.5 pp |
| 2023 | -395.8% | CN¥-12.65 Billion | CN¥3.20 Billion | CN¥2.07 Billion | CN¥14.73 Billion | ▼ -132.8 pp |
| 2022 | -263.1% | CN¥-13.64 Billion | CN¥5.19 Billion | CN¥2.61 Billion | CN¥16.25 Billion | ▼ -88.1 pp |
| 2021 | -175.0% | CN¥-13.33 Billion | CN¥7.62 Billion | CN¥4.99 Billion | CN¥18.33 Billion | ▼ -54.3 pp |
| 2020 | -120.7% | CN¥-9.17 Billion | CN¥7.60 Billion | CN¥5.61 Billion | CN¥14.78 Billion | ▼ -30.3 pp |
| 2019 | -90.4% | CN¥-7.08 Billion | CN¥7.83 Billion | CN¥6.39 Billion | CN¥13.47 Billion | ▼ -12.9 pp |
| 2018 | -77.5% | CN¥-6.01 Billion | CN¥7.76 Billion | CN¥5.58 Billion | CN¥11.59 Billion | ▼ -32.5 pp |
| 2017 | -45.0% | CN¥-2.92 Billion | CN¥6.48 Billion | CN¥5.78 Billion | CN¥8.70 Billion | ▼ -17.9 pp |
| 2016 | -27.1% | CN¥-1.73 Billion | CN¥6.40 Billion | CN¥5.72 Billion | CN¥7.45 Billion | ▲ +9.1 pp |
| 2015 | -36.2% | CN¥-1.81 Billion | CN¥5.00 Billion | CN¥4.70 Billion | CN¥6.51 Billion | ▲ +17.1 pp |
| 2014 | -53.2% | CN¥-1.80 Billion | CN¥3.38 Billion | CN¥3.24 Billion | CN¥5.04 Billion | ▼ -7.6 pp |
| 2013 | -45.7% | CN¥-1.52 Billion | CN¥3.34 Billion | CN¥3.49 Billion | CN¥5.02 Billion | ▲ +41.4 pp |
| 2012 | -87.1% | CN¥-1.70 Billion | CN¥1.95 Billion | CN¥2.34 Billion | CN¥4.04 Billion | ▼ -40.9 pp |
| 2011 | -46.2% | CN¥-805.64 Million | CN¥1.74 Billion | CN¥2.34 Billion | CN¥3.15 Billion | ▼ -42.0 pp |
| 2010 | -4.1% | CN¥-64.67 Million | CN¥1.57 Billion | CN¥2.12 Billion | CN¥2.19 Billion | ▼ -15.7 pp |
| 2009 | 11.6% | CN¥180.55 Million | CN¥1.56 Billion | CN¥1.66 Billion | CN¥1.48 Billion | ▼ -25.1 pp |
| 2008 | 36.7% | CN¥517.02 Million | CN¥1.41 Billion | CN¥1.78 Billion | CN¥1.26 Billion | ▲ +105.8 pp |
| 2007 | -69.1% | CN¥-278.61 Million | CN¥403.01 Million | CN¥784.52 Million | CN¥1.06 Billion | ▲ +29.2 pp |
| 2006 | -98.3% | CN¥-242.86 Million | CN¥246.97 Million | CN¥560.26 Million | CN¥803.12 Million | ▼ -17.6 pp |
| 2005 | -80.7% | CN¥-142.00 Million | CN¥175.99 Million | CN¥446.92 Million | CN¥588.92 Million | — |