Shantou Wanshun Package Material (300057) — Working Capital to Net Assets Ratio
Shantou Wanshun Package Material (300057) has a Working Capital to Net Assets ratio of 13.3% as of March 2026. Working capital of CN¥679.92 Million (current assets of CN¥6.29 Billion minus current liabilities of CN¥5.61 Billion) is measured against net assets of CN¥5.11 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Shantou Wanshun Package Material defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Shantou Wanshun Package Material Working Capital to Net Assets (2006–2025)
This chart shows how Shantou Wanshun Package Material'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 13.3%, reflecting working capital of CN¥679.92 Million against net assets of CN¥5.11 Billion CNY. For the complete balance sheet picture, see balance sheet size of Shantou Wanshun Package Material.
Annual Working Capital to Net Assets for Shantou Wanshun Package Material (2006–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Shantou Wanshun Package Material 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. Check Shantou Wanshun Package Material asset resilience ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 11.6% | CN¥587.03 Million | CN¥5.06 Billion | CN¥5.76 Billion | CN¥5.17 Billion | ▼ -13.0 pp |
| 2024 | 24.6% | CN¥1.29 Billion | CN¥5.24 Billion | CN¥5.42 Billion | CN¥4.13 Billion | ▼ -5.9 pp |
| 2023 | 30.5% | CN¥1.66 Billion | CN¥5.45 Billion | CN¥5.50 Billion | CN¥3.84 Billion | ▼ -11.4 pp |
| 2022 | 41.9% | CN¥2.32 Billion | CN¥5.54 Billion | CN¥6.10 Billion | CN¥3.79 Billion | ▲ +14.6 pp |
| 2021 | 27.2% | CN¥959.48 Million | CN¥3.53 Billion | CN¥4.00 Billion | CN¥3.04 Billion | ▼ -11.1 pp |
| 2020 | 38.3% | CN¥1.41 Billion | CN¥3.69 Billion | CN¥4.78 Billion | CN¥3.37 Billion | ▲ +13.4 pp |
| 2019 | 24.9% | CN¥857.41 Million | CN¥3.45 Billion | CN¥3.87 Billion | CN¥3.02 Billion | ▼ -6.4 pp |
| 2018 | 31.3% | CN¥863.66 Million | CN¥2.76 Billion | CN¥3.48 Billion | CN¥2.62 Billion | ▲ +20.9 pp |
| 2017 | 10.4% | CN¥293.54 Million | CN¥2.81 Billion | CN¥2.83 Billion | CN¥2.54 Billion | ▲ +3.3 pp |
| 2016 | 7.1% | CN¥195.38 Million | CN¥2.74 Billion | CN¥1.97 Billion | CN¥1.77 Billion | ▼ -8.7 pp |
| 2015 | 15.8% | CN¥422.13 Million | CN¥2.67 Billion | CN¥2.19 Billion | CN¥1.77 Billion | ▲ +17.2 pp |
| 2014 | -1.4% | CN¥-29.14 Million | CN¥2.10 Billion | CN¥2.20 Billion | CN¥2.23 Billion | ▼ -10.3 pp |
| 2013 | 8.9% | CN¥160.67 Million | CN¥1.80 Billion | CN¥1.90 Billion | CN¥1.74 Billion | ▼ -25.4 pp |
| 2012 | 34.4% | CN¥563.72 Million | CN¥1.64 Billion | CN¥1.61 Billion | CN¥1.05 Billion | ▼ -40.4 pp |
| 2011 | 74.8% | CN¥1.01 Billion | CN¥1.35 Billion | CN¥1.27 Billion | CN¥261.72 Million | ▼ -7.2 pp |
| 2010 | 81.9% | CN¥1.07 Billion | CN¥1.30 Billion | CN¥1.29 Billion | CN¥221.36 Million | ▲ +33.4 pp |
| 2009 | 48.5% | CN¥165.50 Million | CN¥341.02 Million | CN¥487.30 Million | CN¥321.80 Million | ▼ -6.0 pp |
| 2008 | 54.5% | CN¥152.81 Million | CN¥280.15 Million | CN¥423.02 Million | CN¥270.20 Million | ▼ -0.1 pp |
| 2007 | 54.6% | CN¥120.54 Million | CN¥220.70 Million | CN¥356.46 Million | CN¥235.92 Million | ▲ +45.5 pp |
| 2006 | 9.1% | CN¥11.15 Million | CN¥121.88 Million | CN¥233.77 Million | CN¥222.62 Million | — |