Focus Technology Co Ltd (002315) — Working Capital to Net Assets Ratio
Focus Technology Co Ltd (002315) has a Working Capital to Net Assets ratio of 14.0% as of June 2026. Working capital of CN¥390.54 Million (current assets of CN¥2.02 Billion minus current liabilities of CN¥1.63 Billion) is measured against net assets of CN¥2.79 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Focus Technology Co Ltd (002315) liquidity interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Focus Technology Co Ltd Working Capital to Net Assets (2006–2025)
This chart shows how Focus Technology Co Ltd's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of June 2026, the ratio stands at 14.0%, reflecting working capital of CN¥390.54 Million against net assets of CN¥2.79 Billion CNY. For the complete balance sheet picture, see Focus Technology Co Ltd assets under control.
Annual Working Capital to Net Assets for Focus Technology Co Ltd (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Focus Technology 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. Check Focus Technology Co Ltd (002315) asset 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 | 35.2% | CN¥975.33 Million | CN¥2.77 Billion | CN¥2.70 Billion | CN¥1.72 Billion | ▲ +20.0 pp |
| 2024 | 15.2% | CN¥385.08 Million | CN¥2.53 Billion | CN¥1.87 Billion | CN¥1.49 Billion | ▼ -15.1 pp |
| 2023 | 30.3% | CN¥755.47 Million | CN¥2.49 Billion | CN¥2.01 Billion | CN¥1.26 Billion | ▼ -20.9 pp |
| 2022 | 51.3% | CN¥1.16 Billion | CN¥2.27 Billion | CN¥2.28 Billion | CN¥1.11 Billion | ▲ +3.3 pp |
| 2021 | 48.0% | CN¥1.01 Billion | CN¥2.11 Billion | CN¥2.10 Billion | CN¥1.08 Billion | ▲ +15.0 pp |
| 2020 | 33.0% | CN¥729.46 Million | CN¥2.21 Billion | CN¥1.89 Billion | CN¥1.16 Billion | ▼ -8.4 pp |
| 2019 | 41.4% | CN¥829.50 Million | CN¥2.00 Billion | CN¥1.67 Billion | CN¥843.66 Million | ▼ -6.1 pp |
| 2018 | 47.5% | CN¥881.04 Million | CN¥1.85 Billion | CN¥1.53 Billion | CN¥650.81 Million | ▼ -8.1 pp |
| 2017 | 55.7% | CN¥1.07 Billion | CN¥1.93 Billion | CN¥1.67 Billion | CN¥592.66 Million | ▼ -23.6 pp |
| 2016 | 79.3% | CN¥1.59 Billion | CN¥2.01 Billion | CN¥2.05 Billion | CN¥463.09 Million | ▲ +0.8 pp |
| 2015 | 78.5% | CN¥1.59 Billion | CN¥2.02 Billion | CN¥1.96 Billion | CN¥372.61 Million | ▼ -5.8 pp |
| 2014 | 84.3% | CN¥1.54 Billion | CN¥1.83 Billion | CN¥1.83 Billion | CN¥288.14 Million | ▼ -2.5 pp |
| 2013 | 86.8% | CN¥1.56 Billion | CN¥1.79 Billion | CN¥1.84 Billion | CN¥283.64 Million | ▼ -2.0 pp |
| 2012 | 88.8% | CN¥1.52 Billion | CN¥1.71 Billion | CN¥1.77 Billion | CN¥251.74 Million | ▼ -4.3 pp |
| 2011 | 93.1% | CN¥1.51 Billion | CN¥1.62 Billion | CN¥1.74 Billion | CN¥231.18 Million | ▲ +0.4 pp |
| 2010 | 92.7% | CN¥1.45 Billion | CN¥1.56 Billion | CN¥1.65 Billion | CN¥206.35 Million | ▼ -2.9 pp |
| 2009 | 95.6% | CN¥1.41 Billion | CN¥1.47 Billion | CN¥1.52 Billion | CN¥115.94 Million | ▲ +28.4 pp |
| 2008 | 67.2% | CN¥131.58 Million | CN¥195.92 Million | CN¥211.92 Million | CN¥80.34 Million | ▼ -16.7 pp |
| 2007 | 83.9% | CN¥101.23 Million | CN¥120.67 Million | CN¥174.48 Million | CN¥73.24 Million | ▲ +5.4 pp |
| 2006 | 78.5% | CN¥14.53 Million | CN¥18.51 Million | CN¥48.18 Million | CN¥33.65 Million | — |