EST Tools Co Ltd (300488) — Working Capital to Net Assets Ratio
EST Tools Co Ltd (300488) has a Working Capital to Net Assets ratio of 64.0% as of September 2025. Working capital of CN¥1.09 Billion (current assets of CN¥1.26 Billion minus current liabilities of CN¥165.65 Million) is measured against net assets of CN¥1.70 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See how many days can EST Tools Co Ltd fund operations to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
EST Tools Co Ltd Working Capital to Net Assets (2011–2024)
This chart shows how EST Tools 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 64.0%, reflecting working capital of CN¥1.09 Billion against net assets of CN¥1.70 Billion CNY. For the complete balance sheet picture, see EST Tools Co Ltd asset portfolio.
Annual Working Capital to Net Assets for EST Tools Co Ltd (2011–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for EST Tools 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. Check asset resilience ratio of EST Tools Co Ltd to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 73.5% | CN¥1.08 Billion | CN¥1.47 Billion | CN¥1.25 Billion | CN¥172.98 Million | ▲ +34.5 pp |
| 2023 | 39.0% | CN¥539.98 Million | CN¥1.39 Billion | CN¥673.57 Million | CN¥133.58 Million | ▲ +2.1 pp |
| 2022 | 36.9% | CN¥469.58 Million | CN¥1.27 Billion | CN¥664.40 Million | CN¥194.82 Million | ▲ +6.0 pp |
| 2021 | 30.9% | CN¥371.05 Million | CN¥1.20 Billion | CN¥573.45 Million | CN¥202.40 Million | ▲ +4.8 pp |
| 2020 | 26.1% | CN¥280.26 Million | CN¥1.07 Billion | CN¥414.78 Million | CN¥134.51 Million | ▼ -4.7 pp |
| 2019 | 30.8% | CN¥314.21 Million | CN¥1.02 Billion | CN¥422.95 Million | CN¥108.74 Million | ▼ -4.3 pp |
| 2018 | 35.1% | CN¥327.58 Million | CN¥934.04 Million | CN¥436.09 Million | CN¥108.51 Million | ▼ -1.7 pp |
| 2017 | 36.7% | CN¥323.42 Million | CN¥880.46 Million | CN¥452.61 Million | CN¥129.19 Million | ▼ -21.5 pp |
| 2016 | 58.2% | CN¥383.82 Million | CN¥659.28 Million | CN¥416.22 Million | CN¥32.40 Million | ▼ -1.4 pp |
| 2015 | 59.6% | CN¥356.40 Million | CN¥598.26 Million | CN¥384.62 Million | CN¥28.22 Million | ▲ +24.6 pp |
| 2014 | 35.0% | CN¥113.52 Million | CN¥324.65 Million | CN¥198.94 Million | CN¥85.43 Million | ▲ +0.0 pp |
| 2013 | 35.0% | CN¥99.13 Million | CN¥283.62 Million | CN¥131.47 Million | CN¥32.34 Million | ▼ -2.7 pp |
| 2012 | 37.6% | CN¥84.46 Million | CN¥224.42 Million | CN¥130.70 Million | CN¥46.24 Million | ▲ +20.8 pp |
| 2011 | 16.9% | CN¥26.43 Million | CN¥156.83 Million | CN¥120.55 Million | CN¥94.12 Million | — |