Changchun UP Optotech Co Ltd (002338) — Working Capital to Net Assets Ratio
Changchun UP Optotech Co Ltd (002338) has a Working Capital to Net Assets ratio of 46.3% as of March 2026. Working capital of CN¥839.06 Million (current assets of CN¥1.46 Billion minus current liabilities of CN¥624.43 Million) is measured against net assets of CN¥1.81 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Changchun UP Optotech Co Ltd defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Changchun UP Optotech Co Ltd Working Capital to Net Assets (2006–2024)
This chart shows how Changchun UP Optotech Co Ltd's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2006 to 2024. As of March 2026, the ratio stands at 46.3%, reflecting working capital of CN¥839.06 Million against net assets of CN¥1.81 Billion CNY. For the complete balance sheet picture, see total assets of Changchun UP Optotech Co Ltd.
Annual Working Capital to Net Assets for Changchun UP Optotech Co Ltd (2006–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Changchun UP Optotech 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 Changchun UP Optotech Co Ltd (002338) 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) |
|---|---|---|---|---|---|---|
| 2024 | 49.4% | CN¥815.34 Million | CN¥1.65 Billion | CN¥1.20 Billion | CN¥380.89 Million | ▼ -2.3 pp |
| 2023 | 51.7% | CN¥756.93 Million | CN¥1.47 Billion | CN¥1.17 Billion | CN¥412.20 Million | ▲ +1.2 pp |
| 2022 | 50.5% | CN¥679.50 Million | CN¥1.35 Billion | CN¥991.93 Million | CN¥312.43 Million | ▼ -16.5 pp |
| 2021 | 67.0% | CN¥703.49 Million | CN¥1.05 Billion | CN¥806.22 Million | CN¥102.73 Million | ▼ -2.0 pp |
| 2020 | 69.0% | CN¥670.44 Million | CN¥971.85 Million | CN¥743.39 Million | CN¥72.94 Million | ▼ -1.3 pp |
| 2019 | 70.3% | CN¥649.09 Million | CN¥923.31 Million | CN¥731.94 Million | CN¥82.85 Million | ▼ -0.8 pp |
| 2018 | 71.1% | CN¥632.68 Million | CN¥890.24 Million | CN¥688.91 Million | CN¥56.23 Million | ▲ +0.6 pp |
| 2017 | 70.4% | CN¥603.38 Million | CN¥856.61 Million | CN¥668.00 Million | CN¥64.62 Million | ▼ -4.6 pp |
| 2016 | 75.0% | CN¥642.93 Million | CN¥857.21 Million | CN¥715.35 Million | CN¥72.42 Million | ▲ +3.4 pp |
| 2015 | 71.6% | CN¥601.16 Million | CN¥840.05 Million | CN¥696.70 Million | CN¥95.55 Million | ▼ -0.8 pp |
| 2014 | 72.4% | CN¥596.62 Million | CN¥824.44 Million | CN¥685.65 Million | CN¥89.03 Million | ▲ +3.0 pp |
| 2013 | 69.3% | CN¥546.05 Million | CN¥787.42 Million | CN¥659.81 Million | CN¥113.76 Million | ▼ -8.7 pp |
| 2012 | 78.0% | CN¥529.97 Million | CN¥679.09 Million | CN¥626.40 Million | CN¥96.43 Million | ▼ -7.5 pp |
| 2011 | 85.6% | CN¥544.55 Million | CN¥636.42 Million | CN¥644.51 Million | CN¥99.97 Million | ▼ -5.4 pp |
| 2010 | 91.0% | CN¥560.79 Million | CN¥616.40 Million | CN¥645.26 Million | CN¥84.47 Million | ▲ +13.6 pp |
| 2009 | 77.4% | CN¥148.09 Million | CN¥191.30 Million | CN¥232.36 Million | CN¥84.28 Million | ▼ -1.5 pp |
| 2008 | 78.9% | CN¥119.25 Million | CN¥151.12 Million | CN¥161.62 Million | CN¥42.37 Million | ▲ +2.4 pp |
| 2007 | 76.6% | CN¥88.65 Million | CN¥115.80 Million | CN¥131.65 Million | CN¥42.99 Million | ▼ -3.5 pp |
| 2006 | 80.0% | CN¥83.68 Million | CN¥104.59 Million | CN¥173.00 Million | CN¥89.32 Million | — |