Pubang Landscape Architecture Co Ltd (002663) — Working Capital to Net Assets Ratio
Pubang Landscape Architecture Co Ltd (002663) has a Working Capital to Net Assets ratio of 35.8% as of September 2025. Working capital of CN¥871.89 Million (current assets of CN¥2.97 Billion minus current liabilities of CN¥2.10 Billion) is measured against net assets of CN¥2.44 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Pubang Landscape Architecture Co Ltd financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Pubang Landscape Architecture Co Ltd Working Capital to Net Assets (2008–2024)
This chart shows how Pubang Landscape Architecture Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2008 to 2024. As of September 2025, the ratio stands at 35.8%, reflecting working capital of CN¥871.89 Million against net assets of CN¥2.44 Billion CNY. See Pubang Landscape Architecture Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Pubang Landscape Architecture Co Ltd (2008–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Pubang Landscape Architecture Co Ltd from 2008 to 2024, covering 17 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 cap of Pubang Landscape Architecture Co Ltd.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 51.1% | CN¥1.29 Billion | CN¥2.52 Billion | CN¥3.46 Billion | CN¥2.17 Billion | ▲ +4.9 pp |
| 2023 | 46.2% | CN¥1.43 Billion | CN¥3.09 Billion | CN¥3.63 Billion | CN¥2.21 Billion | ▼ -11.0 pp |
| 2022 | 57.2% | CN¥1.75 Billion | CN¥3.07 Billion | CN¥4.13 Billion | CN¥2.37 Billion | ▼ -7.9 pp |
| 2021 | 65.1% | CN¥2.17 Billion | CN¥3.34 Billion | CN¥4.68 Billion | CN¥2.50 Billion | ▲ +10.5 pp |
| 2020 | 54.6% | CN¥2.17 Billion | CN¥3.98 Billion | CN¥4.89 Billion | CN¥2.72 Billion | ▼ -10.7 pp |
| 2019 | 65.3% | CN¥2.74 Billion | CN¥4.20 Billion | CN¥5.53 Billion | CN¥2.79 Billion | ▼ -1.0 pp |
| 2018 | 66.3% | CN¥3.48 Billion | CN¥5.25 Billion | CN¥6.22 Billion | CN¥2.74 Billion | ▼ -4.0 pp |
| 2017 | 70.4% | CN¥3.66 Billion | CN¥5.20 Billion | CN¥7.58 Billion | CN¥3.92 Billion | ▼ -3.6 pp |
| 2016 | 73.9% | CN¥3.32 Billion | CN¥4.49 Billion | CN¥5.89 Billion | CN¥2.57 Billion | ▼ -16.8 pp |
| 2015 | 90.7% | CN¥3.85 Billion | CN¥4.24 Billion | CN¥5.29 Billion | CN¥1.44 Billion | ▼ -9.3 pp |
| 2014 | 100.0% | CN¥3.62 Billion | CN¥3.62 Billion | CN¥4.79 Billion | CN¥1.17 Billion | ▼ -16.0 pp |
| 2013 | 116.0% | CN¥2.53 Billion | CN¥2.18 Billion | CN¥3.05 Billion | CN¥517.67 Million | ▲ +25.1 pp |
| 2012 | 90.9% | CN¥1.73 Billion | CN¥1.91 Billion | CN¥2.08 Billion | CN¥346.26 Million | ▼ -9.5 pp |
| 2011 | 100.4% | CN¥453.05 Million | CN¥451.24 Million | CN¥633.26 Million | CN¥180.21 Million | ▼ -1.3 pp |
| 2010 | 101.7% | CN¥287.98 Million | CN¥283.10 Million | CN¥431.18 Million | CN¥143.20 Million | ▲ +11.3 pp |
| 2009 | 90.4% | CN¥142.78 Million | CN¥157.93 Million | CN¥306.73 Million | CN¥163.95 Million | ▲ +2.0 pp |
| 2008 | 88.4% | CN¥93.52 Million | CN¥105.80 Million | CN¥238.79 Million | CN¥145.27 Million | — |