Liaoning Kelong Fine ChemicalInc (300405) — Working Capital to Net Assets Ratio
Liaoning Kelong Fine ChemicalInc (300405) has a Working Capital to Net Assets ratio of 13.0% as of September 2025. Working capital of CN¥56.00 Million (current assets of CN¥611.81 Million minus current liabilities of CN¥555.81 Million) is measured against net assets of CN¥431.38 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Liaoning Kelong Fine ChemicalInc financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Liaoning Kelong Fine ChemicalInc Working Capital to Net Assets (2009–2024)
This chart shows how Liaoning Kelong Fine ChemicalInc's Working Capital to Net Assets ratio has evolved across 16 annual periods from 2009 to 2024. As of September 2025, the ratio stands at 13.0%, reflecting working capital of CN¥56.00 Million against net assets of CN¥431.38 Million CNY. See Liaoning Kelong Fine ChemicalInc (300405) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Liaoning Kelong Fine ChemicalInc (2009–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Liaoning Kelong Fine ChemicalInc from 2009 to 2024, covering 16 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 300405 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 9.5% | CN¥43.69 Million | CN¥460.49 Million | CN¥613.62 Million | CN¥569.93 Million | ▼ -3.7 pp |
| 2023 | 13.2% | CN¥68.70 Million | CN¥520.18 Million | CN¥793.61 Million | CN¥724.91 Million | ▼ -9.1 pp |
| 2022 | 22.3% | CN¥145.20 Million | CN¥651.56 Million | CN¥945.14 Million | CN¥799.94 Million | ▼ -12.5 pp |
| 2021 | 34.8% | CN¥274.80 Million | CN¥790.14 Million | CN¥1.10 Billion | CN¥820.61 Million | ▼ -5.8 pp |
| 2020 | 40.6% | CN¥308.71 Million | CN¥760.90 Million | CN¥1.06 Billion | CN¥754.04 Million | ▲ +1.9 pp |
| 2019 | 38.7% | CN¥319.03 Million | CN¥824.97 Million | CN¥1.11 Billion | CN¥786.42 Million | ▼ -1.0 pp |
| 2018 | 39.6% | CN¥333.31 Million | CN¥840.74 Million | CN¥1.21 Billion | CN¥876.60 Million | ▼ -0.1 pp |
| 2017 | 39.7% | CN¥377.09 Million | CN¥949.57 Million | CN¥1.22 Billion | CN¥842.29 Million | ▲ +0.9 pp |
| 2016 | 38.8% | CN¥359.55 Million | CN¥927.21 Million | CN¥1.07 Billion | CN¥712.36 Million | ▼ -3.1 pp |
| 2015 | 41.9% | CN¥244.09 Million | CN¥583.13 Million | CN¥910.95 Million | CN¥666.86 Million | ▼ -24.1 pp |
| 2014 | 66.0% | CN¥412.14 Million | CN¥624.72 Million | CN¥1.06 Billion | CN¥646.12 Million | ▲ +27.2 pp |
| 2013 | 38.8% | CN¥130.16 Million | CN¥335.52 Million | CN¥681.44 Million | CN¥551.28 Million | ▲ +5.4 pp |
| 2012 | 33.4% | CN¥94.14 Million | CN¥281.81 Million | CN¥506.75 Million | CN¥412.61 Million | ▲ +5.8 pp |
| 2011 | 27.6% | CN¥59.69 Million | CN¥216.06 Million | CN¥495.70 Million | CN¥436.00 Million | ▲ +13.2 pp |
| 2010 | 14.4% | CN¥21.77 Million | CN¥151.18 Million | CN¥260.57 Million | CN¥238.80 Million | ▲ +17.5 pp |
| 2009 | -3.1% | CN¥-2.04 Million | CN¥66.75 Million | CN¥147.01 Million | CN¥149.05 Million | — |