Beijing New Universal Science and Technology Co Ltd (300472) — Working Capital to Net Assets Ratio
Beijing New Universal Science and Technology Co Ltd (300472) has a Working Capital to Net Assets ratio of 506.9% as of September 2025. Working capital of CN¥-408.42 Million (current assets of CN¥513.57 Million minus current liabilities of CN¥921.99 Million) is measured against net assets of CN¥-80.58 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of Beijing New Universal Science and Techno to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing New Universal Science and Technology Co Ltd Working Capital to Net Assets (2011–2024)
This chart shows how Beijing New Universal Science and Technology Co Ltd's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2011 to 2024. As of September 2025, the ratio stands at 506.9%, reflecting working capital of CN¥-408.42 Million against net assets of CN¥-80.58 Million CNY. See Beijing New Universal Science and Techno (300472) defensive interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Beijing New Universal Science and Technology Co Ltd (2011–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing New Universal Science and Technology Co Ltd from 2011 to 2024, covering 14 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 Beijing New Universal Science and Techno market cap and net worth.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | -11270.6% | CN¥-353.84 Million | CN¥3.14 Million | CN¥508.92 Million | CN¥862.76 Million | ▼ -11294.6 pp |
| 2023 | 24.0% | CN¥140.18 Million | CN¥584.03 Million | CN¥976.70 Million | CN¥836.52 Million | ▼ -15.7 pp |
| 2022 | 39.7% | CN¥316.22 Million | CN¥796.03 Million | CN¥998.84 Million | CN¥682.61 Million | ▼ -3.7 pp |
| 2021 | 43.4% | CN¥385.76 Million | CN¥888.64 Million | CN¥1.06 Billion | CN¥672.92 Million | ▲ +23.0 pp |
| 2020 | 20.4% | CN¥147.89 Million | CN¥724.46 Million | CN¥819.03 Million | CN¥671.13 Million | ▼ -2.7 pp |
| 2019 | 23.1% | CN¥258.51 Million | CN¥1.12 Billion | CN¥683.48 Million | CN¥424.97 Million | ▼ -3.8 pp |
| 2018 | 26.9% | CN¥306.83 Million | CN¥1.14 Billion | CN¥707.96 Million | CN¥401.13 Million | ▲ +28.5 pp |
| 2017 | -1.6% | CN¥-13.72 Million | CN¥851.87 Million | CN¥703.15 Million | CN¥716.86 Million | ▼ -49.1 pp |
| 2016 | 47.4% | CN¥183.64 Million | CN¥387.09 Million | CN¥395.43 Million | CN¥211.79 Million | ▼ -27.3 pp |
| 2015 | 74.7% | CN¥280.17 Million | CN¥375.08 Million | CN¥400.49 Million | CN¥120.32 Million | ▲ +10.7 pp |
| 2014 | 64.0% | CN¥123.97 Million | CN¥193.76 Million | CN¥276.49 Million | CN¥152.52 Million | ▲ +3.8 pp |
| 2013 | 60.2% | CN¥100.07 Million | CN¥166.23 Million | CN¥190.85 Million | CN¥90.78 Million | ▲ +9.7 pp |
| 2012 | 50.5% | CN¥67.10 Million | CN¥132.89 Million | CN¥158.81 Million | CN¥91.70 Million | ▼ -20.9 pp |
| 2011 | 71.4% | CN¥75.54 Million | CN¥105.78 Million | CN¥153.28 Million | CN¥77.75 Million | — |