Beijing Philisense Tech (300287) — Working Capital to Net Assets Ratio
Beijing Philisense Tech (300287) has a Working Capital to Net Assets ratio of -7.1% as of March 2026. Working capital of CN¥-69.36 Million (current assets of CN¥779.27 Million minus current liabilities of CN¥848.63 Million) is measured against net assets of CN¥983.42 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Beijing Philisense Tech liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing Philisense Tech Working Capital to Net Assets (2015–2025)
This chart shows how Beijing Philisense Tech's Working Capital to Net Assets ratio has evolved across 11 annual periods from 2015 to 2025. As of March 2026, the ratio stands at -7.1%, reflecting working capital of CN¥-69.36 Million against net assets of CN¥983.42 Million CNY. For the complete balance sheet picture, see 300287 total assets.
Annual Working Capital to Net Assets for Beijing Philisense Tech (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing Philisense Tech from 2015 to 2025, covering 11 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 300287 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 | -4.9% | CN¥-49.92 Million | CN¥1.01 Billion | CN¥804.58 Million | CN¥854.49 Million | ▼ -8.3 pp |
| 2024 | 3.4% | CN¥39.41 Million | CN¥1.17 Billion | CN¥1.17 Billion | CN¥1.13 Billion | ▼ -11.3 pp |
| 2023 | 14.7% | CN¥202.05 Million | CN¥1.38 Billion | CN¥1.46 Billion | CN¥1.26 Billion | ▼ -11.0 pp |
| 2022 | 25.6% | CN¥425.86 Million | CN¥1.66 Billion | CN¥1.77 Billion | CN¥1.35 Billion | ▼ -11.9 pp |
| 2021 | 37.5% | CN¥799.88 Million | CN¥2.13 Billion | CN¥2.02 Billion | CN¥1.22 Billion | ▼ -3.2 pp |
| 2020 | 40.7% | CN¥979.22 Million | CN¥2.40 Billion | CN¥2.10 Billion | CN¥1.13 Billion | ▼ -8.1 pp |
| 2019 | 48.8% | CN¥1.87 Billion | CN¥3.82 Billion | CN¥2.99 Billion | CN¥1.13 Billion | ▼ -1.7 pp |
| 2018 | 50.5% | CN¥1.91 Billion | CN¥3.78 Billion | CN¥3.78 Billion | CN¥1.87 Billion | ▲ +2.2 pp |
| 2017 | 48.3% | CN¥2.83 Billion | CN¥5.85 Billion | CN¥4.15 Billion | CN¥1.32 Billion | ▲ +3.0 pp |
| 2016 | 45.4% | CN¥2.50 Billion | CN¥5.51 Billion | CN¥3.63 Billion | CN¥1.13 Billion | ▲ +41.6 pp |
| 2015 | 3.8% | CN¥113.81 Million | CN¥2.99 Billion | CN¥2.59 Billion | CN¥2.48 Billion | — |