Beijing Utour International Travel Service Co Ltd (002707) — Working Capital to Net Assets Ratio
Beijing Utour International Travel Service Co Ltd (002707) has a Working Capital to Net Assets ratio of 1.9% as of March 2026. Working capital of CN¥12.97 Million (current assets of CN¥1.61 Billion minus current liabilities of CN¥1.59 Billion) is measured against net assets of CN¥687.32 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of Beijing Utour International Travel Servi to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing Utour International Travel Service Co Ltd Working Capital to Net Assets (2009–2025)
This chart shows how Beijing Utour International Travel Service Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of March 2026, the ratio stands at 1.9%, reflecting working capital of CN¥12.97 Million against net assets of CN¥687.32 Million CNY. See defensive interval ratio of Beijing Utour International Travel Servi to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Beijing Utour International Travel Service Co Ltd (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing Utour International Travel Service Co Ltd from 2009 to 2025, 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 Beijing Utour International Travel Servi market cap and net worth.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -1.6% | CN¥-10.75 Million | CN¥687.33 Million | CN¥1.60 Billion | CN¥1.61 Billion | ▲ +35.6 pp |
| 2024 | -37.1% | CN¥-249.87 Million | CN¥673.15 Million | CN¥1.53 Billion | CN¥1.78 Billion | ▲ +63.6 pp |
| 2023 | -100.7% | CN¥-519.67 Million | CN¥515.82 Million | CN¥1.35 Billion | CN¥1.87 Billion | ▲ +3.3 pp |
| 2022 | -104.0% | CN¥-506.56 Million | CN¥487.03 Million | CN¥1.10 Billion | CN¥1.61 Billion | ▲ +448.9 pp |
| 2021 | -552.9% | CN¥-659.40 Million | CN¥119.25 Million | CN¥1.30 Billion | CN¥1.95 Billion | ▼ -493.2 pp |
| 2020 | -59.7% | CN¥-422.77 Million | CN¥707.88 Million | CN¥1.80 Billion | CN¥2.23 Billion | ▼ -82.6 pp |
| 2019 | 22.9% | CN¥567.16 Million | CN¥2.48 Billion | CN¥3.15 Billion | CN¥2.59 Billion | ▼ -3.5 pp |
| 2018 | 26.3% | CN¥642.24 Million | CN¥2.44 Billion | CN¥2.94 Billion | CN¥2.30 Billion | ▼ -19.3 pp |
| 2017 | 45.7% | CN¥1.11 Billion | CN¥2.44 Billion | CN¥3.16 Billion | CN¥2.04 Billion | ▲ +24.0 pp |
| 2016 | 21.7% | CN¥425.05 Million | CN¥1.96 Billion | CN¥2.43 Billion | CN¥2.00 Billion | ▼ -14.6 pp |
| 2015 | 36.2% | CN¥606.75 Million | CN¥1.68 Billion | CN¥2.15 Billion | CN¥1.54 Billion | ▼ -47.4 pp |
| 2014 | 83.6% | CN¥486.38 Million | CN¥581.92 Million | CN¥976.55 Million | CN¥490.18 Million | ▼ -9.0 pp |
| 2013 | 92.6% | CN¥269.21 Million | CN¥290.85 Million | CN¥654.80 Million | CN¥385.59 Million | ▼ -0.2 pp |
| 2012 | 92.7% | CN¥188.60 Million | CN¥203.39 Million | CN¥509.00 Million | CN¥320.40 Million | ▼ -3.1 pp |
| 2011 | 95.8% | CN¥135.69 Million | CN¥141.58 Million | CN¥350.11 Million | CN¥214.42 Million | ▼ -0.6 pp |
| 2010 | 96.4% | CN¥103.57 Million | CN¥107.40 Million | CN¥255.96 Million | CN¥152.39 Million | ▲ +10.2 pp |
| 2009 | 86.2% | CN¥57.61 Million | CN¥66.82 Million | CN¥164.85 Million | CN¥107.24 Million | — |