Ningbo David Medical Device Co Ltd (300314) — Working Capital to Net Assets Ratio
Ningbo David Medical Device Co Ltd (300314) has a Working Capital to Net Assets ratio of 56.4% as of March 2026. Working capital of CN¥700.60 Million (current assets of CN¥901.67 Million minus current liabilities of CN¥201.07 Million) is measured against net assets of CN¥1.24 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Ningbo David Medical Device Co Ltd net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Ningbo David Medical Device Co Ltd Working Capital to Net Assets (2008–2025)
This chart shows how Ningbo David Medical Device Co Ltd'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 56.4%, reflecting working capital of CN¥700.60 Million against net assets of CN¥1.24 Billion CNY. Check Ningbo David Medical Device Co Ltd (300314) tangible net worth to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Ningbo David Medical Device Co Ltd (2008–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Ningbo David Medical Device Co Ltd 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. For live market cap and the full company profile, see 300314 market cap.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 55.4% | CN¥682.86 Million | CN¥1.23 Billion | CN¥934.68 Million | CN¥251.82 Million | ▼ -1.9 pp |
| 2024 | 57.3% | CN¥669.33 Million | CN¥1.17 Billion | CN¥901.71 Million | CN¥232.39 Million | ▼ -11.0 pp |
| 2023 | 68.3% | CN¥794.97 Million | CN¥1.16 Billion | CN¥992.40 Million | CN¥197.44 Million | ▼ -2.1 pp |
| 2022 | 70.4% | CN¥746.24 Million | CN¥1.06 Billion | CN¥922.87 Million | CN¥176.63 Million | ▲ +0.7 pp |
| 2021 | 69.8% | CN¥691.15 Million | CN¥990.53 Million | CN¥852.52 Million | CN¥161.37 Million | ▲ +2.8 pp |
| 2020 | 66.9% | CN¥638.37 Million | CN¥953.52 Million | CN¥804.48 Million | CN¥166.11 Million | ▲ +1.3 pp |
| 2019 | 65.7% | CN¥544.41 Million | CN¥828.85 Million | CN¥677.89 Million | CN¥133.48 Million | ▲ +2.6 pp |
| 2018 | 63.1% | CN¥499.92 Million | CN¥792.71 Million | CN¥590.05 Million | CN¥90.13 Million | ▲ +6.2 pp |
| 2017 | 56.8% | CN¥442.19 Million | CN¥778.30 Million | CN¥527.87 Million | CN¥85.67 Million | ▲ +1.2 pp |
| 2016 | 55.7% | CN¥416.60 Million | CN¥748.55 Million | CN¥504.73 Million | CN¥88.13 Million | ▼ -3.8 pp |
| 2015 | 59.5% | CN¥414.98 Million | CN¥697.90 Million | CN¥469.78 Million | CN¥54.80 Million | ▼ -13.4 pp |
| 2014 | 72.9% | CN¥487.41 Million | CN¥668.97 Million | CN¥537.15 Million | CN¥49.74 Million | ▼ -2.6 pp |
| 2013 | 75.5% | CN¥474.00 Million | CN¥628.16 Million | CN¥520.38 Million | CN¥46.38 Million | ▼ -5.2 pp |
| 2012 | 80.6% | CN¥477.33 Million | CN¥592.09 Million | CN¥534.43 Million | CN¥57.10 Million | ▲ +53.3 pp |
| 2011 | 27.4% | CN¥44.93 Million | CN¥164.25 Million | CN¥156.41 Million | CN¥111.48 Million | ▲ +12.1 pp |
| 2010 | 15.3% | CN¥16.83 Million | CN¥110.28 Million | CN¥113.44 Million | CN¥96.61 Million | ▲ +14.4 pp |
| 2009 | 0.9% | CN¥718.57K | CN¥79.57 Million | CN¥95.88 Million | CN¥95.16 Million | ▲ +7.3 pp |
| 2008 | -6.4% | CN¥-5.26 Million | CN¥82.46 Million | CN¥103.02 Million | CN¥108.28 Million | — |