Guangzhou Boji Medical and Biotechnological Co Ltd (300404) — Working Capital to Net Assets Ratio
Guangzhou Boji Medical and Biotechnological Co Ltd (300404) has a Working Capital to Net Assets ratio of 44.0% as of March 2026. Working capital of CN¥484.56 Million (current assets of CN¥1.01 Billion minus current liabilities of CN¥524.28 Million) is measured against net assets of CN¥1.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300404 equity financing ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Guangzhou Boji Medical and Biotechnological Co Ltd Working Capital to Net Assets (2015–2025)
This chart shows how Guangzhou Boji Medical and Biotechnological Co Ltd'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 44.0%, reflecting working capital of CN¥484.56 Million against net assets of CN¥1.10 Billion CNY. Check 300404 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Guangzhou Boji Medical and Biotechnological Co Ltd (2015–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Guangzhou Boji Medical and Biotechnological Co Ltd 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. For live market cap and the full company profile, see Guangzhou Boji Medical and Biotechnologi (300404) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 41.1% | CN¥435.40 Million | CN¥1.06 Billion | CN¥960.72 Million | CN¥525.33 Million | ▲ +2.9 pp |
| 2024 | 38.2% | CN¥382.76 Million | CN¥1.00 Billion | CN¥780.28 Million | CN¥397.51 Million | ▼ -8.5 pp |
| 2023 | 46.7% | CN¥457.67 Million | CN¥980.11 Million | CN¥815.18 Million | CN¥357.51 Million | ▲ +1.6 pp |
| 2022 | 45.1% | CN¥401.02 Million | CN¥888.72 Million | CN¥701.21 Million | CN¥300.19 Million | ▼ -5.6 pp |
| 2021 | 50.7% | CN¥429.26 Million | CN¥846.38 Million | CN¥700.10 Million | CN¥270.84 Million | ▲ +24.1 pp |
| 2020 | 26.6% | CN¥128.94 Million | CN¥485.00 Million | CN¥374.86 Million | CN¥245.91 Million | ▼ -0.9 pp |
| 2019 | 27.5% | CN¥125.52 Million | CN¥456.08 Million | CN¥286.43 Million | CN¥160.91 Million | ▲ +0.0 pp |
| 2018 | 27.5% | CN¥116.46 Million | CN¥423.71 Million | CN¥281.62 Million | CN¥165.16 Million | ▼ -13.4 pp |
| 2017 | 40.9% | CN¥169.28 Million | CN¥414.35 Million | CN¥321.35 Million | CN¥152.07 Million | ▼ -14.3 pp |
| 2016 | 55.1% | CN¥237.00 Million | CN¥429.84 Million | CN¥320.12 Million | CN¥83.13 Million | ▼ -20.6 pp |
| 2015 | 75.7% | CN¥327.68 Million | CN¥432.68 Million | CN¥408.94 Million | CN¥81.26 Million | — |