Beijing Comens New Materials (300200) — Working Capital to Net Assets Ratio
Beijing Comens New Materials (300200) has a Working Capital to Net Assets ratio of 24.6% as of March 2026. Working capital of CN¥412.39 Million (current assets of CN¥1.21 Billion minus current liabilities of CN¥799.00 Million) is measured against net assets of CN¥1.68 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300200 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing Comens New Materials Working Capital to Net Assets (2008–2025)
This chart shows how Beijing Comens New Materials's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2008 to 2025. As of March 2026, the ratio stands at 24.6%, reflecting working capital of CN¥412.39 Million against net assets of CN¥1.68 Billion CNY. For the complete balance sheet picture, see 300200 total asset value.
Annual Working Capital to Net Assets for Beijing Comens New Materials (2008–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing Comens New Materials from 2008 to 2025, covering 18 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 Beijing Comens New Materials (300200) 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 | 28.9% | CN¥478.73 Million | CN¥1.66 Billion | CN¥1.36 Billion | CN¥881.00 Million | ▲ +1.5 pp |
| 2024 | 27.4% | CN¥442.09 Million | CN¥1.61 Billion | CN¥1.13 Billion | CN¥689.87 Million | ▲ +3.5 pp |
| 2023 | 23.9% | CN¥378.87 Million | CN¥1.58 Billion | CN¥879.78 Million | CN¥500.91 Million | ▼ -24.5 pp |
| 2022 | 48.5% | CN¥955.54 Million | CN¥1.97 Billion | CN¥1.29 Billion | CN¥332.07 Million | ▲ +1.6 pp |
| 2021 | 46.9% | CN¥852.23 Million | CN¥1.82 Billion | CN¥1.17 Billion | CN¥317.71 Million | ▲ +0.2 pp |
| 2020 | 46.7% | CN¥832.16 Million | CN¥1.78 Billion | CN¥1.11 Billion | CN¥281.69 Million | ▲ +4.9 pp |
| 2019 | 41.7% | CN¥690.92 Million | CN¥1.65 Billion | CN¥921.99 Million | CN¥231.07 Million | ▲ +4.8 pp |
| 2018 | 37.0% | CN¥560.54 Million | CN¥1.52 Billion | CN¥802.91 Million | CN¥242.38 Million | ▲ +5.6 pp |
| 2017 | 31.3% | CN¥455.88 Million | CN¥1.46 Billion | CN¥720.73 Million | CN¥264.85 Million | ▼ -39.1 pp |
| 2016 | 70.4% | CN¥551.37 Million | CN¥782.85 Million | CN¥633.00 Million | CN¥81.63 Million | ▼ -0.7 pp |
| 2015 | 71.1% | CN¥546.77 Million | CN¥768.71 Million | CN¥604.74 Million | CN¥57.97 Million | ▼ -1.4 pp |
| 2014 | 72.5% | CN¥549.33 Million | CN¥757.90 Million | CN¥608.81 Million | CN¥59.47 Million | ▼ -5.0 pp |
| 2013 | 77.4% | CN¥582.14 Million | CN¥751.71 Million | CN¥648.23 Million | CN¥66.09 Million | ▼ -7.0 pp |
| 2012 | 84.4% | CN¥628.86 Million | CN¥744.69 Million | CN¥683.97 Million | CN¥55.11 Million | ▼ -5.5 pp |
| 2011 | 89.9% | CN¥644.77 Million | CN¥716.93 Million | CN¥682.67 Million | CN¥37.91 Million | ▲ +14.0 pp |
| 2010 | 75.9% | CN¥105.51 Million | CN¥138.98 Million | CN¥182.44 Million | CN¥76.93 Million | ▼ -8.8 pp |
| 2009 | 84.7% | CN¥82.07 Million | CN¥96.93 Million | CN¥138.15 Million | CN¥56.07 Million | ▲ +14.6 pp |
| 2008 | 70.0% | CN¥47.10 Million | CN¥67.26 Million | CN¥109.24 Million | CN¥62.14 Million | — |