Guangdong Zhongsheng Pharmaceutical Co Ltd (002317) — Working Capital to Net Assets Ratio
Guangdong Zhongsheng Pharmaceutical Co Ltd (002317) has a Working Capital to Net Assets ratio of 55.0% as of September 2025. Working capital of CN¥2.27 Billion (current assets of CN¥3.10 Billion minus current liabilities of CN¥830.22 Million) is measured against net assets of CN¥4.13 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 002317 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Guangdong Zhongsheng Pharmaceutical Co Ltd Working Capital to Net Assets (2006–2024)
This chart shows how Guangdong Zhongsheng Pharmaceutical 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 55.0%, reflecting working capital of CN¥2.27 Billion against net assets of CN¥4.13 Billion CNY. For the complete balance sheet picture, see Guangdong Zhongsheng Pharmaceutical Co L assets under control.
Annual Working Capital to Net Assets for Guangdong Zhongsheng Pharmaceutical Co Ltd (2006–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Guangdong Zhongsheng Pharmaceutical 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. Check 002317 financial 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) |
|---|---|---|---|---|---|---|
| 2024 | 56.3% | CN¥2.26 Billion | CN¥4.01 Billion | CN¥3.46 Billion | CN¥1.20 Billion | ▼ -8.7 pp |
| 2023 | 65.1% | CN¥2.95 Billion | CN¥4.53 Billion | CN¥3.96 Billion | CN¥1.02 Billion | ▲ +9.4 pp |
| 2022 | 55.7% | CN¥2.13 Billion | CN¥3.82 Billion | CN¥3.23 Billion | CN¥1.11 Billion | ▼ -5.0 pp |
| 2021 | 60.7% | CN¥2.15 Billion | CN¥3.54 Billion | CN¥2.67 Billion | CN¥524.20 Million | ▼ -3.1 pp |
| 2020 | 63.8% | CN¥2.31 Billion | CN¥3.63 Billion | CN¥3.13 Billion | CN¥819.57 Million | ▲ +24.5 pp |
| 2019 | 39.3% | CN¥1.63 Billion | CN¥4.13 Billion | CN¥2.70 Billion | CN¥1.07 Billion | ▲ +1.2 pp |
| 2018 | 38.1% | CN¥1.51 Billion | CN¥3.95 Billion | CN¥2.40 Billion | CN¥890.07 Million | ▲ +1.2 pp |
| 2017 | 36.9% | CN¥1.38 Billion | CN¥3.73 Billion | CN¥2.47 Billion | CN¥1.10 Billion | ▼ -5.4 pp |
| 2016 | 42.3% | CN¥1.45 Billion | CN¥3.42 Billion | CN¥2.20 Billion | CN¥753.70 Million | ▲ +36.6 pp |
| 2015 | 5.7% | CN¥119.87 Million | CN¥2.11 Billion | CN¥1.29 Billion | CN¥1.17 Billion | ▼ -52.2 pp |
| 2014 | 57.8% | CN¥1.10 Billion | CN¥1.90 Billion | CN¥1.46 Billion | CN¥364.92 Million | ▼ -9.6 pp |
| 2013 | 67.5% | CN¥1.18 Billion | CN¥1.74 Billion | CN¥1.36 Billion | CN¥188.89 Million | ▼ -8.9 pp |
| 2012 | 76.4% | CN¥1.21 Billion | CN¥1.59 Billion | CN¥1.32 Billion | CN¥109.78 Million | ▲ +1.4 pp |
| 2011 | 74.9% | CN¥1.11 Billion | CN¥1.48 Billion | CN¥1.19 Billion | CN¥85.50 Million | ▼ -10.3 pp |
| 2010 | 85.2% | CN¥1.18 Billion | CN¥1.39 Billion | CN¥1.27 Billion | CN¥90.08 Million | ▼ -2.9 pp |
| 2009 | 88.1% | CN¥1.14 Billion | CN¥1.30 Billion | CN¥1.24 Billion | CN¥103.07 Million | ▲ +77.6 pp |
| 2008 | 10.6% | CN¥18.19 Million | CN¥172.40 Million | CN¥159.06 Million | CN¥140.86 Million | ▲ +10.0 pp |
| 2007 | 0.6% | CN¥753.94K | CN¥130.56 Million | CN¥166.82 Million | CN¥166.06 Million | ▼ -14.6 pp |
| 2006 | 15.2% | CN¥21.11 Million | CN¥138.72 Million | CN¥173.88 Million | CN¥152.78 Million | — |