Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) — Working Capital to Net Assets Ratio
Jiangsu Yanghe Brewery Joint-Stock Co Ltd (002304) has a Working Capital to Net Assets ratio of 68.6% as of March 2026. Working capital of CN¥33.86 Billion (current assets of CN¥44.37 Billion minus current liabilities of CN¥10.51 Billion) is measured against net assets of CN¥49.33 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Jiangsu Yanghe Brewery Joint-Stock Co Lt to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Jiangsu Yanghe Brewery Joint-Stock Co Ltd Working Capital to Net Assets (2006–2025)
This chart shows how Jiangsu Yanghe Brewery Joint-Stock Co Ltd's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of March 2026, the ratio stands at 68.6%, reflecting working capital of CN¥33.86 Billion against net assets of CN¥49.33 Billion CNY. Check Jiangsu Yanghe Brewery Joint-Stock Co Lt tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Jiangsu Yanghe Brewery Joint-Stock Co Ltd (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Jiangsu Yanghe Brewery Joint-Stock Co Ltd from 2006 to 2025, 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 Jiangsu Yanghe Brewery Joint-Stock Co Lt (002304) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 66.7% | CN¥31.28 Billion | CN¥46.89 Billion | CN¥42.59 Billion | CN¥11.31 Billion | ▼ -1.1 pp |
| 2024 | 67.8% | CN¥35.07 Billion | CN¥51.69 Billion | CN¥50.32 Billion | CN¥15.26 Billion | ▼ -0.1 pp |
| 2023 | 67.9% | CN¥35.36 Billion | CN¥52.05 Billion | CN¥52.53 Billion | CN¥17.18 Billion | ▲ +1.5 pp |
| 2022 | 66.5% | CN¥31.58 Billion | CN¥47.52 Billion | CN¥51.51 Billion | CN¥19.93 Billion | ▲ +7.5 pp |
| 2021 | 58.9% | CN¥25.03 Billion | CN¥42.48 Billion | CN¥49.76 Billion | CN¥24.73 Billion | ▲ +0.2 pp |
| 2020 | 58.7% | CN¥22.58 Billion | CN¥38.47 Billion | CN¥37.24 Billion | CN¥14.66 Billion | ▲ +0.4 pp |
| 2019 | 58.3% | CN¥21.27 Billion | CN¥36.49 Billion | CN¥37.81 Billion | CN¥16.54 Billion | ▼ -1.4 pp |
| 2018 | 59.7% | CN¥20.24 Billion | CN¥33.93 Billion | CN¥35.87 Billion | CN¥15.63 Billion | ▲ +8.5 pp |
| 2017 | 51.2% | CN¥15.09 Billion | CN¥29.49 Billion | CN¥28.53 Billion | CN¥13.44 Billion | ▲ +1.7 pp |
| 2016 | 49.5% | CN¥12.89 Billion | CN¥26.04 Billion | CN¥25.32 Billion | CN¥12.44 Billion | ▲ +2.1 pp |
| 2015 | 47.4% | CN¥10.88 Billion | CN¥22.94 Billion | CN¥21.46 Billion | CN¥10.58 Billion | ▲ +9.6 pp |
| 2014 | 37.9% | CN¥7.47 Billion | CN¥19.73 Billion | CN¥16.19 Billion | CN¥8.72 Billion | ▼ -0.4 pp |
| 2013 | 38.3% | CN¥6.66 Billion | CN¥17.40 Billion | CN¥17.22 Billion | CN¥10.56 Billion | ▼ -8.2 pp |
| 2012 | 46.5% | CN¥6.84 Billion | CN¥14.71 Billion | CN¥15.52 Billion | CN¥8.68 Billion | ▼ -9.1 pp |
| 2011 | 55.6% | CN¥5.51 Billion | CN¥9.91 Billion | CN¥14.19 Billion | CN¥8.68 Billion | ▼ -16.2 pp |
| 2010 | 71.8% | CN¥5.31 Billion | CN¥7.39 Billion | CN¥9.07 Billion | CN¥3.76 Billion | ▼ -17.1 pp |
| 2009 | 88.9% | CN¥4.52 Billion | CN¥5.08 Billion | CN¥5.78 Billion | CN¥1.26 Billion | ▲ +14.6 pp |
| 2008 | 74.3% | CN¥1.03 Billion | CN¥1.38 Billion | CN¥1.68 Billion | CN¥647.11 Million | ▲ +1.7 pp |
| 2007 | 72.6% | CN¥523.54 Million | CN¥720.80 Million | CN¥1.12 Billion | CN¥595.63 Million | ▲ +11.6 pp |
| 2006 | 61.0% | CN¥231.05 Million | CN¥378.76 Million | CN¥737.18 Million | CN¥506.14 Million | — |