Fujian Cosunter Pharmaceutical Co Ltd (300436) — Working Capital to Net Assets Ratio
Fujian Cosunter Pharmaceutical Co Ltd (300436) has a Working Capital to Net Assets ratio of 2.7% as of March 2026. Working capital of CN¥8.63 Million (current assets of CN¥526.34 Million minus current liabilities of CN¥517.71 Million) is measured against net assets of CN¥316.18 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of Fujian Cosunter Pharmaceutical Co Ltd to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Fujian Cosunter Pharmaceutical Co Ltd Working Capital to Net Assets (2011–2025)
This chart shows how Fujian Cosunter Pharmaceutical Co Ltd's Working Capital to Net Assets ratio has evolved across 15 annual periods from 2011 to 2025. As of March 2026, the ratio stands at 2.7%, reflecting working capital of CN¥8.63 Million against net assets of CN¥316.18 Million CNY. For the complete balance sheet picture, see Fujian Cosunter Pharmaceutical Co Ltd assets under control.
Annual Working Capital to Net Assets for Fujian Cosunter Pharmaceutical Co Ltd (2011–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Fujian Cosunter Pharmaceutical Co Ltd from 2011 to 2025, covering 15 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 how resilient are Fujian Cosunter Pharmaceutical Co Ltd's assets 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 | 11.4% | CN¥39.40 Million | CN¥346.30 Million | CN¥511.42 Million | CN¥472.02 Million | ▲ +53.6 pp |
| 2024 | -42.2% | CN¥-167.48 Million | CN¥396.78 Million | CN¥407.30 Million | CN¥574.78 Million | ▼ -16.1 pp |
| 2023 | -26.1% | CN¥-148.48 Million | CN¥569.24 Million | CN¥449.29 Million | CN¥597.76 Million | ▼ -24.6 pp |
| 2022 | -1.5% | CN¥-14.25 Million | CN¥955.62 Million | CN¥394.30 Million | CN¥408.55 Million | ▼ -25.1 pp |
| 2021 | 23.6% | CN¥247.58 Million | CN¥1.05 Billion | CN¥549.89 Million | CN¥302.31 Million | ▲ +29.9 pp |
| 2020 | -6.3% | CN¥-36.89 Million | CN¥581.99 Million | CN¥257.43 Million | CN¥294.32 Million | ▲ +0.1 pp |
| 2019 | -6.4% | CN¥-36.94 Million | CN¥573.74 Million | CN¥197.98 Million | CN¥234.92 Million | ▼ -1.1 pp |
| 2018 | -5.3% | CN¥-30.08 Million | CN¥562.35 Million | CN¥206.10 Million | CN¥236.17 Million | ▼ -60.5 pp |
| 2017 | 55.2% | CN¥304.73 Million | CN¥552.05 Million | CN¥472.85 Million | CN¥168.12 Million | ▼ -4.2 pp |
| 2016 | 59.4% | CN¥328.17 Million | CN¥552.36 Million | CN¥460.54 Million | CN¥132.38 Million | ▼ -12.9 pp |
| 2015 | 72.3% | CN¥375.46 Million | CN¥519.20 Million | CN¥440.50 Million | CN¥65.04 Million | ▲ +34.5 pp |
| 2014 | 37.8% | CN¥59.29 Million | CN¥156.87 Million | CN¥111.19 Million | CN¥51.90 Million | ▼ -7.5 pp |
| 2013 | 45.3% | CN¥64.81 Million | CN¥143.10 Million | CN¥103.78 Million | CN¥38.97 Million | ▲ +10.0 pp |
| 2012 | 35.3% | CN¥38.29 Million | CN¥108.59 Million | CN¥66.27 Million | CN¥27.98 Million | ▲ +4.1 pp |
| 2011 | 31.1% | CN¥20.36 Million | CN¥65.43 Million | CN¥51.48 Million | CN¥31.12 Million | — |