Spearhead Integrated Marketing (300071) — Working Capital to Net Assets Ratio
Spearhead Integrated Marketing (300071) has a Working Capital to Net Assets ratio of 84.4% as of June 2025. Working capital of CN¥84.55 Million (current assets of CN¥826.93 Million minus current liabilities of CN¥742.38 Million) is measured against net assets of CN¥100.12 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Spearhead Integrated Marketing net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Spearhead Integrated Marketing Working Capital to Net Assets (2016–2024)
This chart shows how Spearhead Integrated Marketing's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2016 to 2024. As of June 2025, the ratio stands at 84.4%, reflecting working capital of CN¥84.55 Million against net assets of CN¥100.12 Million CNY. Check 300071 intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Spearhead Integrated Marketing (2016–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Spearhead Integrated Marketing from 2016 to 2024, covering 9 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 300071 market cap.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 93.4% | CN¥138.84 Million | CN¥148.59 Million | CN¥981.00 Million | CN¥842.15 Million | ▼ -11.6 pp |
| 2023 | 105.0% | CN¥257.91 Million | CN¥245.60 Million | CN¥1.06 Billion | CN¥799.07 Million | ▼ -2.9 pp |
| 2022 | 108.0% | CN¥206.50 Million | CN¥191.28 Million | CN¥962.37 Million | CN¥755.87 Million | ▼ -395.0 pp |
| 2021 | 503.0% | CN¥216.54 Million | CN¥43.05 Million | CN¥869.08 Million | CN¥652.53 Million | ▲ +332.5 pp |
| 2020 | 170.4% | CN¥-839.25 Million | CN¥-492.39 Million | CN¥809.19 Million | CN¥1.65 Billion | ▲ +653.6 pp |
| 2019 | -483.2% | CN¥-595.33 Million | CN¥123.21 Million | CN¥998.34 Million | CN¥1.59 Billion | ▼ -268.0 pp |
| 2018 | -215.2% | CN¥-270.85 Million | CN¥125.85 Million | CN¥1.88 Billion | CN¥2.15 Billion | ▼ -215.9 pp |
| 2017 | 0.7% | CN¥6.33 Million | CN¥896.12 Million | CN¥2.29 Billion | CN¥2.28 Billion | ▼ -12.1 pp |
| 2016 | 12.8% | CN¥154.24 Million | CN¥1.21 Billion | CN¥1.72 Billion | CN¥1.56 Billion | — |