China National Accord Medicines Corp Ltd (200028) — Working Capital to Net Assets Ratio
China National Accord Medicines Corp Ltd (200028) has a Working Capital to Net Assets ratio of 65.8% as of March 2026. Working capital of HK$14.41 Billion (current assets of HK$40.31 Billion minus current liabilities of HK$25.90 Billion) is measured against net assets of HK$21.91 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of China National Accord Medicines Corp Ltd to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
China National Accord Medicines Corp Ltd Working Capital to Net Assets (1992–2025)
This chart shows how China National Accord Medicines Corp Ltd's Working Capital to Net Assets ratio has evolved across 34 annual periods from 1992 to 2025. As of March 2026, the ratio stands at 65.8%, reflecting working capital of HK$14.41 Billion against net assets of HK$21.91 Billion HKD. Check 200028 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for China National Accord Medicines Corp Ltd (1992–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for China National Accord Medicines Corp Ltd from 1992 to 2025, covering 34 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 200028 market cap overview.
| Year | WC/NA Ratio | Working Capital (HKD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 65.2% | HK$14.09 Billion | HK$21.62 Billion | HK$40.20 Billion | HK$26.11 Billion | ▲ +3.6 pp |
| 2024 | 61.5% | HK$12.77 Billion | HK$20.76 Billion | HK$37.58 Billion | HK$24.80 Billion | ▲ +4.2 pp |
| 2023 | 57.4% | HK$12.03 Billion | HK$20.98 Billion | HK$36.37 Billion | HK$24.34 Billion | ▲ +2.4 pp |
| 2022 | 54.9% | HK$10.68 Billion | HK$19.44 Billion | HK$31.71 Billion | HK$21.03 Billion | ▲ +2.4 pp |
| 2021 | 52.5% | HK$9.47 Billion | HK$18.02 Billion | HK$31.85 Billion | HK$22.38 Billion | ▼ -0.8 pp |
| 2020 | 53.3% | HK$9.00 Billion | HK$16.89 Billion | HK$29.26 Billion | HK$20.26 Billion | ▼ -11.3 pp |
| 2019 | 64.6% | HK$9.92 Billion | HK$15.36 Billion | HK$26.65 Billion | HK$16.73 Billion | ▼ -5.4 pp |
| 2018 | 70.0% | HK$9.74 Billion | HK$13.91 Billion | HK$24.50 Billion | HK$14.76 Billion | ▲ +7.7 pp |
| 2017 | 62.4% | HK$6.19 Billion | HK$9.93 Billion | HK$18.32 Billion | HK$12.13 Billion | ▲ +0.1 pp |
| 2016 | 62.3% | HK$5.55 Billion | HK$8.91 Billion | HK$17.68 Billion | HK$12.14 Billion | ▼ -7.5 pp |
| 2015 | 69.8% | HK$3.88 Billion | HK$5.57 Billion | HK$11.21 Billion | HK$7.33 Billion | ▲ +1.7 pp |
| 2014 | 68.1% | HK$3.30 Billion | HK$4.85 Billion | HK$10.99 Billion | HK$7.69 Billion | ▲ +26.0 pp |
| 2013 | 42.1% | HK$975.37 Million | HK$2.32 Billion | HK$9.47 Billion | HK$8.49 Billion | ▲ +2.2 pp |
| 2012 | 39.9% | HK$733.60 Million | HK$1.84 Billion | HK$7.86 Billion | HK$7.13 Billion | ▲ +8.7 pp |
| 2011 | 31.1% | HK$444.32 Million | HK$1.43 Billion | HK$6.47 Billion | HK$6.03 Billion | ▲ +12.8 pp |
| 2010 | 18.3% | HK$207.00 Million | HK$1.13 Billion | HK$5.25 Billion | HK$5.04 Billion | ▼ -1.3 pp |
| 2009 | 19.6% | HK$171.69 Million | HK$878.13 Million | HK$4.42 Billion | HK$4.25 Billion | ▼ -1.0 pp |
| 2008 | 20.6% | HK$133.66 Million | HK$649.37 Million | HK$3.10 Billion | HK$2.97 Billion | ▲ +1.7 pp |
| 2007 | 18.9% | HK$97.92 Million | HK$517.58 Million | HK$2.37 Billion | HK$2.27 Billion | ▲ +14.0 pp |
| 2006 | 4.9% | HK$23.14 Million | HK$472.90 Million | HK$2.11 Billion | HK$2.08 Billion | ▼ -25.1 pp |
| 2005 | 30.0% | HK$118.09 Million | HK$393.72 Million | HK$796.02 Million | HK$677.93 Million | ▼ -2.7 pp |
| 2004 | 32.7% | HK$117.17 Million | HK$358.20 Million | HK$604.36 Million | HK$487.19 Million | ▲ +4.9 pp |
| 2003 | 27.8% | HK$95.43 Million | HK$342.86 Million | HK$758.10 Million | HK$662.67 Million | ▲ +10.5 pp |
| 2002 | 17.4% | HK$58.09 Million | HK$334.70 Million | HK$775.19 Million | HK$717.10 Million | ▼ -0.8 pp |
| 2001 | 18.2% | HK$66.33 Million | HK$364.45 Million | HK$816.68 Million | HK$750.35 Million | ▲ +0.3 pp |
| 2000 | 17.9% | HK$72.34 Million | HK$405.06 Million | HK$158.16 Million | HK$85.83 Million | ▲ +2.4 pp |
| 1999 | 15.4% | HK$69.78 Million | HK$452.23 Million | HK$156.49 Million | HK$86.72 Million | ▼ -0.3 pp |
| 1998 | 15.8% | HK$70.73 Million | HK$448.25 Million | HK$182.84 Million | HK$112.11 Million | ▲ +17.0 pp |
| 1997 | -1.2% | HK$-4.06 Million | HK$328.17 Million | HK$163.59 Million | HK$167.66 Million | ▼ -14.3 pp |
| 1996 | 13.0% | HK$46.60 Million | HK$357.13 Million | HK$136.07 Million | HK$89.48 Million | ▼ -8.8 pp |
| 1995 | 21.8% | HK$71.97 Million | HK$329.65 Million | HK$122.52 Million | HK$50.55 Million | ▼ -15.0 pp |
| 1994 | 36.8% | HK$118.79 Million | HK$322.91 Million | HK$137.88 Million | HK$19.09 Million | ▼ -9.9 pp |
| 1993 | 46.7% | HK$134.19 Million | HK$287.19 Million | HK$180.49 Million | HK$46.30 Million | ▼ -8.9 pp |
| 1992 | 55.7% | HK$53.30 Million | HK$95.78 Million | HK$85.69 Million | HK$32.38 Million | — |