B-Soft Co Ltd (300451) — Working Capital to Net Assets Ratio
B-Soft Co Ltd (300451) has a Working Capital to Net Assets ratio of 39.4% as of March 2026. Working capital of CN¥1.58 Billion (current assets of CN¥2.69 Billion minus current liabilities of CN¥1.11 Billion) is measured against net assets of CN¥4.00 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300451 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
B-Soft Co Ltd Working Capital to Net Assets (2011–2025)
This chart shows how B-Soft 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 39.4%, reflecting working capital of CN¥1.58 Billion against net assets of CN¥4.00 Billion CNY. For the complete balance sheet picture, see balance sheet size of B-Soft Co Ltd.
Annual Working Capital to Net Assets for B-Soft Co Ltd (2011–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for B-Soft 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 B-Soft Co Ltd liquidity resilience 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 | 40.7% | CN¥1.66 Billion | CN¥4.07 Billion | CN¥2.85 Billion | CN¥1.20 Billion | ▼ -1.7 pp |
| 2024 | 42.3% | CN¥1.89 Billion | CN¥4.47 Billion | CN¥3.08 Billion | CN¥1.18 Billion | ▼ -1.5 pp |
| 2023 | 43.8% | CN¥2.04 Billion | CN¥4.66 Billion | CN¥3.16 Billion | CN¥1.11 Billion | ▼ -2.7 pp |
| 2022 | 46.5% | CN¥2.14 Billion | CN¥4.60 Billion | CN¥3.31 Billion | CN¥1.17 Billion | ▼ -4.3 pp |
| 2021 | 50.8% | CN¥2.34 Billion | CN¥4.60 Billion | CN¥3.34 Billion | CN¥1.00 Billion | ▲ +1.7 pp |
| 2020 | 49.0% | CN¥2.05 Billion | CN¥4.18 Billion | CN¥3.12 Billion | CN¥1.07 Billion | ▲ +23.0 pp |
| 2019 | 26.0% | CN¥683.37 Million | CN¥2.63 Billion | CN¥1.64 Billion | CN¥957.53 Million | ▲ +4.8 pp |
| 2018 | 21.2% | CN¥501.04 Million | CN¥2.36 Billion | CN¥1.21 Billion | CN¥710.76 Million | ▲ +2.8 pp |
| 2017 | 18.4% | CN¥381.23 Million | CN¥2.07 Billion | CN¥987.75 Million | CN¥606.53 Million | ▼ -38.5 pp |
| 2016 | 56.9% | CN¥430.28 Million | CN¥756.34 Million | CN¥785.71 Million | CN¥355.43 Million | ▼ -20.7 pp |
| 2015 | 77.6% | CN¥465.21 Million | CN¥599.31 Million | CN¥733.15 Million | CN¥267.94 Million | ▲ +1.1 pp |
| 2014 | 76.5% | CN¥263.88 Million | CN¥344.85 Million | CN¥398.19 Million | CN¥134.31 Million | ▲ +2.0 pp |
| 2013 | 74.6% | CN¥228.96 Million | CN¥307.08 Million | CN¥357.89 Million | CN¥128.93 Million | ▼ -11.3 pp |
| 2012 | 85.9% | CN¥223.90 Million | CN¥260.64 Million | CN¥322.83 Million | CN¥98.93 Million | ▲ +2.3 pp |
| 2011 | 83.6% | CN¥181.10 Million | CN¥216.67 Million | CN¥275.03 Million | CN¥93.93 Million | — |