Chongqing Pharscin Pharmaceutical Co Ltd (002907) — Working Capital to Net Assets Ratio
Chongqing Pharscin Pharmaceutical Co Ltd (002907) has a Working Capital to Net Assets ratio of 50.0% as of September 2025. Working capital of CN¥855.56 Million (current assets of CN¥1.09 Billion minus current liabilities of CN¥233.47 Million) is measured against net assets of CN¥1.71 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Chongqing Pharscin Pharmaceutical Co Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Chongqing Pharscin Pharmaceutical Co Ltd Working Capital to Net Assets (2013–2024)
This chart shows how Chongqing Pharscin Pharmaceutical Co Ltd's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2013 to 2024. As of September 2025, the ratio stands at 50.0%, reflecting working capital of CN¥855.56 Million against net assets of CN¥1.71 Billion CNY. For the complete balance sheet picture, see Chongqing Pharscin Pharmaceutical Co Ltd total assets.
Annual Working Capital to Net Assets for Chongqing Pharscin Pharmaceutical Co Ltd (2013–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Chongqing Pharscin Pharmaceutical Co Ltd from 2013 to 2024, covering 12 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 Chongqing Pharscin Pharmaceutical Co Ltd liquidity 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¥819.31 Million | CN¥1.66 Billion | CN¥1.03 Billion | CN¥212.03 Million | ▲ +5.7 pp |
| 2023 | 43.6% | CN¥705.96 Million | CN¥1.62 Billion | CN¥894.64 Million | CN¥188.68 Million | ▼ -2.7 pp |
| 2022 | 46.3% | CN¥745.63 Million | CN¥1.61 Billion | CN¥956.95 Million | CN¥211.32 Million | ▼ -8.0 pp |
| 2021 | 54.3% | CN¥687.13 Million | CN¥1.27 Billion | CN¥894.10 Million | CN¥206.97 Million | ▲ +0.7 pp |
| 2020 | 53.6% | CN¥633.21 Million | CN¥1.18 Billion | CN¥889.01 Million | CN¥255.81 Million | ▲ +0.5 pp |
| 2019 | 53.1% | CN¥568.39 Million | CN¥1.07 Billion | CN¥871.50 Million | CN¥303.11 Million | ▲ +13.3 pp |
| 2018 | 39.8% | CN¥330.02 Million | CN¥828.91 Million | CN¥578.99 Million | CN¥248.98 Million | ▼ -16.2 pp |
| 2017 | 56.0% | CN¥403.44 Million | CN¥719.95 Million | CN¥561.44 Million | CN¥158.00 Million | ▲ +11.4 pp |
| 2016 | 44.6% | CN¥205.76 Million | CN¥461.42 Million | CN¥396.66 Million | CN¥190.91 Million | ▲ +7.1 pp |
| 2015 | 37.5% | CN¥137.25 Million | CN¥365.71 Million | CN¥310.83 Million | CN¥173.59 Million | ▲ +3.4 pp |
| 2014 | 34.2% | CN¥102.42 Million | CN¥299.77 Million | CN¥340.04 Million | CN¥237.62 Million | ▲ +13.8 pp |
| 2013 | 20.4% | CN¥49.05 Million | CN¥240.97 Million | CN¥223.44 Million | CN¥174.39 Million | — |