Fujian Boss Software Development Co Ltd (300525) — Working Capital to Net Assets Ratio
Fujian Boss Software Development Co Ltd (300525) has a Working Capital to Net Assets ratio of 54.9% as of September 2025. Working capital of CN¥1.63 Billion (current assets of CN¥2.50 Billion minus current liabilities of CN¥865.15 Million) is measured against net assets of CN¥2.97 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Fujian Boss Software Development Co Ltd (300525) net asset quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Fujian Boss Software Development Co Ltd Working Capital to Net Assets (2011–2024)
This chart shows how Fujian Boss Software Development 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 54.9%, reflecting working capital of CN¥1.63 Billion against net assets of CN¥2.97 Billion CNY. Check Fujian Boss Software Development Co Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Fujian Boss Software Development Co Ltd (2011–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Fujian Boss Software Development 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 Fujian Boss Software Development Co Ltd stock valuation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 60.3% | CN¥1.95 Billion | CN¥3.23 Billion | CN¥2.84 Billion | CN¥890.24 Million | ▼ -6.2 pp |
| 2023 | 66.5% | CN¥2.09 Billion | CN¥3.14 Billion | CN¥2.88 Billion | CN¥792.58 Million | ▲ +9.7 pp |
| 2022 | 56.9% | CN¥1.38 Billion | CN¥2.43 Billion | CN¥2.10 Billion | CN¥715.53 Million | ▲ +1.1 pp |
| 2021 | 55.8% | CN¥1.04 Billion | CN¥1.87 Billion | CN¥1.68 Billion | CN¥637.17 Million | ▼ -4.5 pp |
| 2020 | 60.3% | CN¥919.99 Million | CN¥1.53 Billion | CN¥1.50 Billion | CN¥581.18 Million | ▼ -1.5 pp |
| 2019 | 61.8% | CN¥811.30 Million | CN¥1.31 Billion | CN¥1.27 Billion | CN¥454.27 Million | ▲ +25.8 pp |
| 2018 | 36.0% | CN¥241.88 Million | CN¥672.12 Million | CN¥550.49 Million | CN¥308.61 Million | ▼ -19.4 pp |
| 2017 | 55.4% | CN¥281.01 Million | CN¥506.93 Million | CN¥525.29 Million | CN¥244.28 Million | ▼ -7.9 pp |
| 2016 | 63.3% | CN¥271.93 Million | CN¥429.61 Million | CN¥322.76 Million | CN¥50.83 Million | ▲ +23.1 pp |
| 2015 | 40.2% | CN¥92.36 Million | CN¥229.95 Million | CN¥141.17 Million | CN¥48.81 Million | ▲ +10.4 pp |
| 2014 | 29.7% | CN¥57.49 Million | CN¥193.32 Million | CN¥109.06 Million | CN¥51.57 Million | ▼ -14.9 pp |
| 2013 | 44.6% | CN¥72.02 Million | CN¥161.44 Million | CN¥104.16 Million | CN¥32.14 Million | ▼ -10.5 pp |
| 2012 | 55.1% | CN¥75.16 Million | CN¥136.38 Million | CN¥96.93 Million | CN¥21.76 Million | ▼ -28.6 pp |
| 2011 | 83.7% | CN¥89.73 Million | CN¥107.15 Million | CN¥105.20 Million | CN¥15.48 Million | — |