Xiamen 35Com Tech (300051) — Working Capital to Net Assets Ratio
Xiamen 35Com Tech (300051) has a Working Capital to Net Assets ratio of -117.0% as of March 2026. Working capital of CN¥-485.26 Million (current assets of CN¥317.95 Million minus current liabilities of CN¥803.21 Million) is measured against net assets of CN¥414.84 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300051 net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Xiamen 35Com Tech Working Capital to Net Assets (2006–2025)
This chart shows how Xiamen 35Com Tech's Working Capital to Net Assets ratio has evolved across 20 annual periods from 2006 to 2025. As of March 2026, the ratio stands at -117.0%, reflecting working capital of CN¥-485.26 Million against net assets of CN¥414.84 Million CNY. Check Xiamen 35Com Tech (300051) tangible equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Xiamen 35Com Tech (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Xiamen 35Com Tech from 2006 to 2025, covering 20 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 300051 market cap overview.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -93.6% | CN¥-448.18 Million | CN¥478.97 Million | CN¥296.15 Million | CN¥744.33 Million | ▼ -1.3 pp |
| 2024 | -92.3% | CN¥-781.74 Million | CN¥846.90 Million | CN¥551.10 Million | CN¥1.33 Billion | ▼ -21.7 pp |
| 2023 | -70.6% | CN¥-747.87 Million | CN¥1.06 Billion | CN¥842.06 Million | CN¥1.59 Billion | ▼ -36.8 pp |
| 2022 | -33.8% | CN¥-60.81 Million | CN¥180.16 Million | CN¥65.49 Million | CN¥126.30 Million | ▼ -17.5 pp |
| 2021 | -16.2% | CN¥-35.12 Million | CN¥216.56 Million | CN¥108.49 Million | CN¥143.60 Million | ▲ +6.2 pp |
| 2020 | -22.4% | CN¥-53.93 Million | CN¥240.42 Million | CN¥149.16 Million | CN¥203.09 Million | ▼ -32.2 pp |
| 2019 | 9.7% | CN¥30.48 Million | CN¥312.85 Million | CN¥204.22 Million | CN¥173.74 Million | ▲ +3.1 pp |
| 2018 | 6.7% | CN¥39.03 Million | CN¥586.70 Million | CN¥196.43 Million | CN¥157.40 Million | ▼ -6.5 pp |
| 2017 | 13.2% | CN¥138.06 Million | CN¥1.05 Billion | CN¥291.31 Million | CN¥153.25 Million | ▲ +22.1 pp |
| 2016 | -9.0% | CN¥-89.50 Million | CN¥999.01 Million | CN¥205.99 Million | CN¥295.49 Million | ▼ -15.8 pp |
| 2015 | 6.9% | CN¥63.57 Million | CN¥924.67 Million | CN¥279.85 Million | CN¥216.28 Million | ▼ -43.9 pp |
| 2014 | 50.8% | CN¥278.10 Million | CN¥547.53 Million | CN¥412.16 Million | CN¥134.06 Million | ▼ -4.4 pp |
| 2013 | 55.2% | CN¥280.09 Million | CN¥507.73 Million | CN¥394.68 Million | CN¥114.60 Million | ▲ +6.5 pp |
| 2012 | 48.6% | CN¥238.99 Million | CN¥491.32 Million | CN¥337.01 Million | CN¥98.03 Million | ▼ -6.0 pp |
| 2011 | 54.6% | CN¥291.59 Million | CN¥534.00 Million | CN¥429.43 Million | CN¥137.84 Million | ▼ -24.7 pp |
| 2010 | 79.3% | CN¥417.61 Million | CN¥526.91 Million | CN¥468.24 Million | CN¥50.64 Million | ▲ +50.4 pp |
| 2009 | 28.8% | CN¥29.76 Million | CN¥103.26 Million | CN¥60.10 Million | CN¥30.34 Million | ▼ -7.3 pp |
| 2008 | 36.1% | CN¥28.33 Million | CN¥78.47 Million | CN¥51.15 Million | CN¥22.81 Million | ▲ +19.9 pp |
| 2007 | 16.2% | CN¥8.07 Million | CN¥49.85 Million | CN¥50.39 Million | CN¥42.31 Million | ▲ +117.5 pp |
| 2006 | -101.3% | CN¥-4.68 Million | CN¥4.62 Million | CN¥25.75 Million | CN¥30.43 Million | — |