Chongqing Sansheng Building Materials Co Ltd (002742) — Working Capital to Net Assets Ratio
Chongqing Sansheng Building Materials Co Ltd (002742) has a Working Capital to Net Assets ratio of 33.3% as of March 2026. Working capital of CN¥76.80 Million (current assets of CN¥337.26 Million minus current liabilities of CN¥260.46 Million) is measured against net assets of CN¥230.59 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of Chongqing Sansheng Building Materials Co to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Chongqing Sansheng Building Materials Co Ltd Working Capital to Net Assets (2011–2025)
This chart shows how Chongqing Sansheng Building Materials Co Ltd's Working Capital to Net Assets ratio has evolved across 15 annual periods from 2011 to 2025. As of March 2026, the ratio stands at 33.3%, reflecting working capital of CN¥76.80 Million against net assets of CN¥230.59 Million CNY. See 002742 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Chongqing Sansheng Building Materials Co Ltd (2011–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Chongqing Sansheng Building Materials Co Ltd from 2011 to 2025, covering 15 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 Chongqing Sansheng Building Materials Co.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 30.3% | CN¥72.45 Million | CN¥239.30 Million | CN¥393.50 Million | CN¥321.04 Million | ▼ -680.4 pp |
| 2024 | 710.7% | CN¥-1.63 Billion | CN¥-229.01 Million | CN¥1.14 Billion | CN¥2.77 Billion | ▲ +972.4 pp |
| 2023 | -261.7% | CN¥-1.46 Billion | CN¥557.76 Million | CN¥1.72 Billion | CN¥3.18 Billion | ▼ -144.5 pp |
| 2022 | -117.2% | CN¥-1.16 Billion | CN¥991.65 Million | CN¥1.76 Billion | CN¥2.92 Billion | ▼ -66.8 pp |
| 2021 | -50.4% | CN¥-662.40 Million | CN¥1.31 Billion | CN¥2.04 Billion | CN¥2.71 Billion | ▼ -33.9 pp |
| 2020 | -16.5% | CN¥-290.61 Million | CN¥1.76 Billion | CN¥2.52 Billion | CN¥2.81 Billion | ▲ +10.4 pp |
| 2019 | -27.0% | CN¥-487.12 Million | CN¥1.81 Billion | CN¥2.56 Billion | CN¥3.04 Billion | ▼ -60.9 pp |
| 2018 | 34.0% | CN¥596.42 Million | CN¥1.76 Billion | CN¥2.78 Billion | CN¥2.19 Billion | ▲ +5.4 pp |
| 2017 | 28.6% | CN¥466.97 Million | CN¥1.63 Billion | CN¥2.08 Billion | CN¥1.61 Billion | ▲ +13.8 pp |
| 2016 | 14.7% | CN¥199.55 Million | CN¥1.35 Billion | CN¥1.50 Billion | CN¥1.30 Billion | ▼ -26.8 pp |
| 2015 | 41.6% | CN¥511.69 Million | CN¥1.23 Billion | CN¥1.42 Billion | CN¥909.04 Million | ▲ +9.3 pp |
| 2014 | 32.3% | CN¥222.10 Million | CN¥688.15 Million | CN¥945.68 Million | CN¥723.58 Million | ▲ +3.0 pp |
| 2013 | 29.2% | CN¥174.12 Million | CN¥595.34 Million | CN¥806.36 Million | CN¥632.24 Million | ▲ +2.1 pp |
| 2012 | 27.1% | CN¥136.56 Million | CN¥503.96 Million | CN¥517.39 Million | CN¥380.82 Million | ▲ +15.0 pp |
| 2011 | 12.1% | CN¥48.09 Million | CN¥399.08 Million | CN¥382.11 Million | CN¥334.02 Million | — |