Shanghai Kaibao Pharmaceutical (300039) — Working Capital to Net Assets Ratio
Shanghai Kaibao Pharmaceutical (300039) has a Working Capital to Net Assets ratio of 45.1% as of September 2025. Working capital of CN¥2.05 Billion (current assets of CN¥2.23 Billion minus current liabilities of CN¥180.00 Million) is measured against net assets of CN¥4.55 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of Shanghai Kaibao Pharmaceutical to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Shanghai Kaibao Pharmaceutical Working Capital to Net Assets (2006–2024)
This chart shows how Shanghai Kaibao Pharmaceutical's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2006 to 2024. As of September 2025, the ratio stands at 45.1%, reflecting working capital of CN¥2.05 Billion against net assets of CN¥4.55 Billion CNY. Check 300039 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Shanghai Kaibao Pharmaceutical (2006–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Shanghai Kaibao Pharmaceutical from 2006 to 2024, covering 19 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 Shanghai Kaibao Pharmaceutical (300039) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 53.2% | CN¥2.18 Billion | CN¥4.10 Billion | CN¥2.42 Billion | CN¥232.30 Million | ▲ +24.9 pp |
| 2023 | 28.3% | CN¥1.14 Billion | CN¥4.03 Billion | CN¥1.47 Billion | CN¥334.85 Million | ▼ -5.7 pp |
| 2022 | 34.0% | CN¥1.28 Billion | CN¥3.76 Billion | CN¥1.57 Billion | CN¥295.96 Million | ▼ -33.8 pp |
| 2021 | 67.8% | CN¥2.06 Billion | CN¥3.04 Billion | CN¥2.25 Billion | CN¥190.68 Million | ▼ -9.1 pp |
| 2020 | 76.9% | CN¥1.98 Billion | CN¥2.58 Billion | CN¥2.22 Billion | CN¥237.55 Million | ▼ -1.9 pp |
| 2019 | 78.8% | CN¥2.02 Billion | CN¥2.57 Billion | CN¥2.26 Billion | CN¥240.02 Million | ▲ +1.3 pp |
| 2018 | 77.4% | CN¥1.92 Billion | CN¥2.49 Billion | CN¥2.16 Billion | CN¥235.15 Million | ▲ +0.4 pp |
| 2017 | 77.0% | CN¥1.82 Billion | CN¥2.37 Billion | CN¥2.10 Billion | CN¥279.47 Million | ▲ +2.7 pp |
| 2016 | 74.4% | CN¥1.64 Billion | CN¥2.20 Billion | CN¥1.92 Billion | CN¥286.57 Million | ▼ -2.5 pp |
| 2015 | 76.9% | CN¥1.54 Billion | CN¥2.01 Billion | CN¥1.92 Billion | CN¥375.76 Million | ▼ -3.1 pp |
| 2014 | 80.0% | CN¥1.51 Billion | CN¥1.88 Billion | CN¥1.72 Billion | CN¥211.02 Million | ▲ +0.9 pp |
| 2013 | 79.1% | CN¥1.27 Billion | CN¥1.61 Billion | CN¥1.41 Billion | CN¥142.20 Million | ▼ -4.6 pp |
| 2012 | 83.7% | CN¥1.19 Billion | CN¥1.42 Billion | CN¥1.31 Billion | CN¥118.75 Million | ▲ +1.6 pp |
| 2011 | 82.1% | CN¥1.10 Billion | CN¥1.33 Billion | CN¥1.20 Billion | CN¥103.36 Million | ▼ -1.5 pp |
| 2010 | 83.6% | CN¥1.03 Billion | CN¥1.24 Billion | CN¥1.15 Billion | CN¥118.57 Million | ▼ -4.4 pp |
| 2009 | 88.0% | CN¥1.01 Billion | CN¥1.15 Billion | CN¥1.19 Billion | CN¥186.20 Million | ▲ +19.7 pp |
| 2008 | 68.3% | CN¥86.71 Million | CN¥126.92 Million | CN¥189.66 Million | CN¥102.95 Million | ▲ +12.3 pp |
| 2007 | 56.0% | CN¥43.12 Million | CN¥76.96 Million | CN¥127.77 Million | CN¥84.64 Million | ▲ +43.1 pp |
| 2006 | 12.9% | CN¥4.81 Million | CN¥37.24 Million | CN¥76.61 Million | CN¥71.80 Million | — |