SF Diamond (300179) — Working Capital to Net Assets Ratio
SF Diamond (300179) has a Working Capital to Net Assets ratio of 76.5% as of March 2026. Working capital of CN¥1.12 Billion (current assets of CN¥1.49 Billion minus current liabilities of CN¥377.90 Million) is measured against net assets of CN¥1.46 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300179 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SF Diamond Working Capital to Net Assets (2007–2025)
This chart shows how SF Diamond'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 76.5%, reflecting working capital of CN¥1.12 Billion against net assets of CN¥1.46 Billion CNY. For the complete balance sheet picture, see how large is SF Diamond's balance sheet.
Annual Working Capital to Net Assets for SF Diamond (2007–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for SF Diamond 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. Check SF Diamond (300179) liquid assets 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 | 68.2% | CN¥971.40 Million | CN¥1.42 Billion | CN¥1.29 Billion | CN¥314.23 Million | ▲ +19.2 pp |
| 2024 | 49.0% | CN¥727.07 Million | CN¥1.48 Billion | CN¥1.13 Billion | CN¥402.48 Million | ▼ -6.2 pp |
| 2023 | 55.3% | CN¥767.02 Million | CN¥1.39 Billion | CN¥947.80 Million | CN¥180.78 Million | ▲ +3.7 pp |
| 2022 | 51.5% | CN¥591.00 Million | CN¥1.15 Billion | CN¥741.46 Million | CN¥150.46 Million | ▼ -10.0 pp |
| 2021 | 61.5% | CN¥577.44 Million | CN¥938.34 Million | CN¥724.10 Million | CN¥146.66 Million | ▼ -0.5 pp |
| 2020 | 62.0% | CN¥563.17 Million | CN¥908.11 Million | CN¥690.98 Million | CN¥127.82 Million | ▲ +5.4 pp |
| 2019 | 56.6% | CN¥518.46 Million | CN¥915.83 Million | CN¥724.93 Million | CN¥206.48 Million | ▼ -1.1 pp |
| 2018 | 57.7% | CN¥487.63 Million | CN¥845.19 Million | CN¥695.50 Million | CN¥207.87 Million | ▲ +1.0 pp |
| 2017 | 56.7% | CN¥456.44 Million | CN¥805.05 Million | CN¥602.41 Million | CN¥145.97 Million | ▼ -5.0 pp |
| 2016 | 61.7% | CN¥461.22 Million | CN¥747.92 Million | CN¥541.64 Million | CN¥80.41 Million | ▼ -3.0 pp |
| 2015 | 64.6% | CN¥481.02 Million | CN¥744.09 Million | CN¥565.17 Million | CN¥84.15 Million | ▼ -6.3 pp |
| 2014 | 70.9% | CN¥512.56 Million | CN¥722.75 Million | CN¥606.69 Million | CN¥94.14 Million | ▼ -3.0 pp |
| 2013 | 73.9% | CN¥517.82 Million | CN¥700.40 Million | CN¥570.45 Million | CN¥52.63 Million | ▼ -9.5 pp |
| 2012 | 83.4% | CN¥562.42 Million | CN¥674.34 Million | CN¥588.19 Million | CN¥25.77 Million | ▲ +0.5 pp |
| 2011 | 82.9% | CN¥537.31 Million | CN¥648.01 Million | CN¥555.44 Million | CN¥18.13 Million | ▲ +22.6 pp |
| 2010 | 60.3% | CN¥94.92 Million | CN¥157.30 Million | CN¥111.09 Million | CN¥16.17 Million | ▲ +0.7 pp |
| 2009 | 59.7% | CN¥70.93 Million | CN¥118.83 Million | CN¥103.04 Million | CN¥32.12 Million | ▼ -16.8 pp |
| 2008 | 76.5% | CN¥67.33 Million | CN¥88.00 Million | CN¥83.12 Million | CN¥15.79 Million | ▲ +9.4 pp |
| 2007 | 67.2% | CN¥37.96 Million | CN¥56.52 Million | CN¥47.10 Million | CN¥9.15 Million | — |