Guangdong Wens Foodstuff Group Co Ltd (300498) — Working Capital to Net Assets Ratio
Guangdong Wens Foodstuff Group Co Ltd (300498) has a Working Capital to Net Assets ratio of -16.4% as of March 2026. Working capital of CN¥-7.09 Billion (current assets of CN¥30.88 Billion minus current liabilities of CN¥37.97 Billion) is measured against net assets of CN¥43.18 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300498 FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Guangdong Wens Foodstuff Group Co Ltd Working Capital to Net Assets (2005–2025)
This chart shows how Guangdong Wens Foodstuff Group Co Ltd's Working Capital to Net Assets ratio has evolved across 21 annual periods from 2005 to 2025. As of March 2026, the ratio stands at -16.4%, reflecting working capital of CN¥-7.09 Billion against net assets of CN¥43.18 Billion CNY. See Guangdong Wens Foodstuff Group Co Ltd (300498) liquidity interval to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Guangdong Wens Foodstuff Group Co Ltd (2005–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Guangdong Wens Foodstuff Group Co Ltd from 2005 to 2025, covering 21 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 Guangdong Wens Foodstuff Group Co Ltd (300498) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 3.9% | CN¥1.74 Billion | CN¥44.92 Billion | CN¥29.01 Billion | CN¥27.27 Billion | ▼ -10.7 pp |
| 2024 | 14.5% | CN¥6.39 Billion | CN¥43.98 Billion | CN¥35.52 Billion | CN¥29.14 Billion | ▲ +8.5 pp |
| 2023 | 6.1% | CN¥2.17 Billion | CN¥35.85 Billion | CN¥33.31 Billion | CN¥31.14 Billion | ▼ -21.1 pp |
| 2022 | 27.1% | CN¥11.64 Billion | CN¥42.92 Billion | CN¥36.59 Billion | CN¥24.95 Billion | ▼ -18.6 pp |
| 2021 | 45.8% | CN¥15.90 Billion | CN¥34.75 Billion | CN¥35.59 Billion | CN¥19.68 Billion | ▲ +33.8 pp |
| 2020 | 12.0% | CN¥5.71 Billion | CN¥47.59 Billion | CN¥22.91 Billion | CN¥17.21 Billion | ▼ -14.2 pp |
| 2019 | 26.2% | CN¥12.20 Billion | CN¥46.63 Billion | CN¥26.09 Billion | CN¥13.90 Billion | ▲ +0.6 pp |
| 2018 | 25.6% | CN¥9.16 Billion | CN¥35.82 Billion | CN¥22.44 Billion | CN¥13.28 Billion | ▲ +2.9 pp |
| 2017 | 22.7% | CN¥7.57 Billion | CN¥33.37 Billion | CN¥19.67 Billion | CN¥12.10 Billion | ▼ -4.8 pp |
| 2016 | 27.4% | CN¥8.61 Billion | CN¥31.38 Billion | CN¥18.45 Billion | CN¥9.83 Billion | ▼ -0.1 pp |
| 2015 | 27.5% | CN¥6.34 Billion | CN¥23.03 Billion | CN¥15.91 Billion | CN¥9.57 Billion | ▲ +10.8 pp |
| 2014 | 16.7% | CN¥2.88 Billion | CN¥17.28 Billion | CN¥12.13 Billion | CN¥9.25 Billion | ▲ +7.5 pp |
| 2013 | 9.2% | CN¥1.17 Billion | CN¥12.70 Billion | CN¥10.83 Billion | CN¥9.66 Billion | ▼ -18.3 pp |
| 2012 | 27.5% | CN¥3.72 Billion | CN¥13.50 Billion | CN¥10.87 Billion | CN¥7.15 Billion | ▼ -18.4 pp |
| 2011 | 46.0% | CN¥5.26 Billion | CN¥11.44 Billion | CN¥10.49 Billion | CN¥5.23 Billion | ▲ +18.6 pp |
| 2010 | 27.4% | CN¥1.89 Billion | CN¥6.90 Billion | CN¥6.51 Billion | CN¥4.61 Billion | ▲ +9.4 pp |
| 2009 | 18.0% | CN¥927.92 Million | CN¥5.16 Billion | CN¥4.77 Billion | CN¥3.84 Billion | ▼ -5.9 pp |
| 2008 | 23.9% | CN¥1.07 Billion | CN¥4.49 Billion | CN¥4.28 Billion | CN¥3.21 Billion | ▼ -22.0 pp |
| 2007 | 45.9% | CN¥1.94 Billion | CN¥4.23 Billion | CN¥4.31 Billion | CN¥2.37 Billion | ▲ +9.9 pp |
| 2006 | 36.0% | CN¥882.15 Million | CN¥2.45 Billion | CN¥2.52 Billion | CN¥1.64 Billion | ▲ +3.9 pp |
| 2005 | 32.1% | CN¥553.90 Million | CN¥1.73 Billion | CN¥2.04 Billion | CN¥1.48 Billion | — |