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 33.1% as of September 2025. Working capital of CN¥873.80 Million (current assets of CN¥2.29 Billion minus current liabilities of CN¥1.42 Billion) is measured against net assets of CN¥2.64 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 002315 equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Focus Technology Co Ltd Working Capital to Net Assets (2006–2024)
This chart shows how Focus Technology Co Ltd's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2006 to 2024. As of September 2025, the ratio stands at 33.1%, reflecting working capital of CN¥873.80 Million against net assets of CN¥2.64 Billion CNY. Check Focus Technology Co Ltd tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Focus Technology Co Ltd (2006–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Focus Technology Co Ltd from 2006 to 2024, covering 19 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 value of Focus Technology Co Ltd.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (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 | ▲ +14.2 pp |
| 2020 | 33.8% | CN¥729.46 Million | CN¥2.16 Billion | CN¥1.89 Billion | CN¥1.16 Billion | ▼ -7.7 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 | — |