Xingye Leather Technology Co Ltd (002674) — Working Capital to Net Assets Ratio
Xingye Leather Technology Co Ltd (002674) has a Working Capital to Net Assets ratio of 61.2% as of June 2026. Working capital of CN¥1.70 Billion (current assets of CN¥3.30 Billion minus current liabilities of CN¥1.60 Billion) is measured against net assets of CN¥2.77 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Xingye Leather Technology Co Ltd (002674) liquidity interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Xingye Leather Technology Co Ltd Working Capital to Net Assets (2008–2025)
This chart shows how Xingye Leather Technology Co Ltd's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2008 to 2025. As of June 2026, the ratio stands at 61.2%, reflecting working capital of CN¥1.70 Billion against net assets of CN¥2.77 Billion CNY. For the complete balance sheet picture, see Xingye Leather Technology Co Ltd total assets.
Annual Working Capital to Net Assets for Xingye Leather Technology Co Ltd (2008–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Xingye Leather Technology Co Ltd from 2008 to 2025, covering 18 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 002674 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) |
|---|---|---|---|---|---|---|
| 2025 | 61.7% | CN¥1.72 Billion | CN¥2.79 Billion | CN¥3.39 Billion | CN¥1.67 Billion | ▲ +6.9 pp |
| 2024 | 54.8% | CN¥1.47 Billion | CN¥2.68 Billion | CN¥3.13 Billion | CN¥1.66 Billion | ▼ -20.5 pp |
| 2023 | 75.3% | CN¥1.97 Billion | CN¥2.61 Billion | CN¥2.98 Billion | CN¥1.01 Billion | ▲ +10.1 pp |
| 2022 | 65.2% | CN¥1.62 Billion | CN¥2.48 Billion | CN¥2.80 Billion | CN¥1.18 Billion | ▼ -15.6 pp |
| 2021 | 80.8% | CN¥1.88 Billion | CN¥2.33 Billion | CN¥2.51 Billion | CN¥631.50 Million | ▲ +14.8 pp |
| 2020 | 66.0% | CN¥1.42 Billion | CN¥2.14 Billion | CN¥2.33 Billion | CN¥910.91 Million | ▼ -2.4 pp |
| 2019 | 68.5% | CN¥1.58 Billion | CN¥2.31 Billion | CN¥2.22 Billion | CN¥635.98 Million | ▼ -3.2 pp |
| 2018 | 71.6% | CN¥1.66 Billion | CN¥2.32 Billion | CN¥2.29 Billion | CN¥628.40 Million | ▲ +1.0 pp |
| 2017 | 70.6% | CN¥1.66 Billion | CN¥2.35 Billion | CN¥1.95 Billion | CN¥286.96 Million | ▲ +0.9 pp |
| 2016 | 69.7% | CN¥1.64 Billion | CN¥2.35 Billion | CN¥1.97 Billion | CN¥327.73 Million | ▲ +12.3 pp |
| 2015 | 57.4% | CN¥913.38 Million | CN¥1.59 Billion | CN¥1.87 Billion | CN¥953.74 Million | ▼ -2.6 pp |
| 2014 | 60.0% | CN¥970.29 Million | CN¥1.62 Billion | CN¥1.67 Billion | CN¥702.36 Million | ▼ -11.6 pp |
| 2013 | 71.6% | CN¥1.11 Billion | CN¥1.55 Billion | CN¥1.48 Billion | CN¥363.65 Million | ▼ -9.3 pp |
| 2012 | 80.9% | CN¥1.14 Billion | CN¥1.41 Billion | CN¥1.35 Billion | CN¥213.01 Million | ▲ +20.9 pp |
| 2011 | 60.0% | CN¥352.59 Million | CN¥587.79 Million | CN¥567.42 Million | CN¥214.82 Million | ▲ +1.9 pp |
| 2010 | 58.1% | CN¥290.79 Million | CN¥500.79 Million | CN¥518.59 Million | CN¥227.79 Million | ▼ -2.0 pp |
| 2009 | 60.1% | CN¥236.82 Million | CN¥394.23 Million | CN¥440.87 Million | CN¥204.05 Million | ▼ -3.9 pp |
| 2008 | 63.9% | CN¥235.11 Million | CN¥367.76 Million | CN¥501.32 Million | CN¥266.21 Million | — |