Boai NKY Pharmaceuticals Ltd (300109) — Working Capital to Net Assets Ratio
Boai NKY Pharmaceuticals Ltd (300109) has a Working Capital to Net Assets ratio of 27.7% as of March 2026. Working capital of CN¥1.02 Billion (current assets of CN¥1.48 Billion minus current liabilities of CN¥459.80 Million) is measured against net assets of CN¥3.67 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial flexibility index of Boai NKY Pharmaceuticals Ltd to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Boai NKY Pharmaceuticals Ltd Working Capital to Net Assets (2007–2025)
This chart shows how Boai NKY Pharmaceuticals Ltd's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2007 to 2025. As of March 2026, the ratio stands at 27.7%, reflecting working capital of CN¥1.02 Billion against net assets of CN¥3.67 Billion CNY. See Boai NKY Pharmaceuticals Ltd liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Boai NKY Pharmaceuticals Ltd (2007–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Boai NKY Pharmaceuticals Ltd from 2007 to 2025, 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 300109 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 27.6% | CN¥1.01 Billion | CN¥3.66 Billion | CN¥1.53 Billion | CN¥519.14 Million | ▲ +5.3 pp |
| 2024 | 22.3% | CN¥804.61 Million | CN¥3.61 Billion | CN¥1.51 Billion | CN¥707.14 Million | ▲ +0.7 pp |
| 2023 | 21.6% | CN¥760.05 Million | CN¥3.52 Billion | CN¥1.19 Billion | CN¥426.95 Million | ▼ -8.3 pp |
| 2022 | 29.9% | CN¥931.28 Million | CN¥3.12 Billion | CN¥1.43 Billion | CN¥502.03 Million | ▼ -19.8 pp |
| 2021 | 49.7% | CN¥1.69 Billion | CN¥3.40 Billion | CN¥2.19 Billion | CN¥501.65 Million | ▲ +46.7 pp |
| 2020 | 2.9% | CN¥89.65 Million | CN¥3.08 Billion | CN¥1.09 Billion | CN¥1.00 Billion | ▼ -2.1 pp |
| 2019 | 5.0% | CN¥153.61 Million | CN¥3.05 Billion | CN¥1.13 Billion | CN¥976.69 Million | ▲ +30.8 pp |
| 2018 | -25.8% | CN¥-329.45 Million | CN¥1.28 Billion | CN¥666.34 Million | CN¥995.79 Million | ▼ -26.5 pp |
| 2017 | 0.7% | CN¥9.22 Million | CN¥1.30 Billion | CN¥650.57 Million | CN¥641.36 Million | ▼ -28.1 pp |
| 2016 | 28.8% | CN¥353.13 Million | CN¥1.23 Billion | CN¥410.81 Million | CN¥57.69 Million | ▲ +0.8 pp |
| 2015 | 28.0% | CN¥325.95 Million | CN¥1.16 Billion | CN¥383.75 Million | CN¥57.80 Million | ▲ +7.3 pp |
| 2014 | 20.7% | CN¥82.80 Million | CN¥400.25 Million | CN¥150.24 Million | CN¥67.44 Million | ▼ -1.8 pp |
| 2013 | 22.5% | CN¥84.73 Million | CN¥377.06 Million | CN¥124.91 Million | CN¥40.18 Million | ▼ -6.0 pp |
| 2012 | 28.5% | CN¥103.64 Million | CN¥363.81 Million | CN¥143.55 Million | CN¥39.91 Million | ▼ -21.4 pp |
| 2011 | 49.9% | CN¥174.95 Million | CN¥350.93 Million | CN¥209.63 Million | CN¥34.67 Million | ▼ -29.5 pp |
| 2010 | 79.3% | CN¥264.28 Million | CN¥333.21 Million | CN¥285.91 Million | CN¥21.63 Million | ▲ +61.3 pp |
| 2009 | 18.0% | CN¥11.18 Million | CN¥62.14 Million | CN¥56.81 Million | CN¥45.63 Million | ▼ -10.4 pp |
| 2008 | 28.4% | CN¥12.48 Million | CN¥43.93 Million | CN¥60.00 Million | CN¥47.52 Million | ▲ +68.4 pp |
| 2007 | -40.0% | CN¥-7.12 Million | CN¥17.82 Million | CN¥41.72 Million | CN¥48.84 Million | — |