Dongguan Golden Sun Abrasives Co Ltd (300606) — Working Capital to Net Assets Ratio
Dongguan Golden Sun Abrasives Co Ltd (300606) has a Working Capital to Net Assets ratio of 36.2% as of March 2026. Working capital of CN¥254.98 Million (current assets of CN¥517.64 Million minus current liabilities of CN¥262.66 Million) is measured against net assets of CN¥704.01 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of Dongguan Golden Sun Abrasives Co Ltd to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Dongguan Golden Sun Abrasives Co Ltd Working Capital to Net Assets (2011–2025)
This chart shows how Dongguan Golden Sun Abrasives 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 36.2%, reflecting working capital of CN¥254.98 Million against net assets of CN¥704.01 Million CNY. Check Dongguan Golden Sun Abrasives Co Ltd tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Dongguan Golden Sun Abrasives Co Ltd (2011–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Dongguan Golden Sun Abrasives 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. For live market cap and the full company profile, see Dongguan Golden Sun Abrasives Co Ltd stock valuation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 33.6% | CN¥233.48 Million | CN¥693.96 Million | CN¥577.08 Million | CN¥343.60 Million | ▼ -0.7 pp |
| 2024 | 34.4% | CN¥232.38 Million | CN¥676.38 Million | CN¥614.48 Million | CN¥382.10 Million | ▼ -1.9 pp |
| 2023 | 36.3% | CN¥255.74 Million | CN¥705.42 Million | CN¥568.32 Million | CN¥312.58 Million | ▼ -10.3 pp |
| 2022 | 46.5% | CN¥280.88 Million | CN¥603.72 Million | CN¥495.22 Million | CN¥214.34 Million | ▼ -14.3 pp |
| 2021 | 60.9% | CN¥368.31 Million | CN¥605.23 Million | CN¥638.04 Million | CN¥269.72 Million | ▲ +2.9 pp |
| 2020 | 57.9% | CN¥307.08 Million | CN¥530.07 Million | CN¥533.08 Million | CN¥225.99 Million | ▼ -7.0 pp |
| 2019 | 64.9% | CN¥421.83 Million | CN¥649.85 Million | CN¥558.52 Million | CN¥136.69 Million | ▲ +2.9 pp |
| 2018 | 62.1% | CN¥358.71 Million | CN¥578.02 Million | CN¥477.93 Million | CN¥119.21 Million | ▼ -1.0 pp |
| 2017 | 63.0% | CN¥313.00 Million | CN¥496.59 Million | CN¥401.09 Million | CN¥88.09 Million | ▲ +21.5 pp |
| 2016 | 41.6% | CN¥100.82 Million | CN¥242.57 Million | CN¥170.98 Million | CN¥70.16 Million | ▲ +11.2 pp |
| 2015 | 30.4% | CN¥61.48 Million | CN¥202.36 Million | CN¥136.06 Million | CN¥74.58 Million | ▲ +4.0 pp |
| 2014 | 26.4% | CN¥45.53 Million | CN¥172.44 Million | CN¥118.34 Million | CN¥72.80 Million | ▲ +5.4 pp |
| 2013 | 21.0% | CN¥30.06 Million | CN¥143.37 Million | CN¥106.50 Million | CN¥76.44 Million | ▼ -20.7 pp |
| 2012 | 41.7% | CN¥46.56 Million | CN¥111.74 Million | CN¥101.99 Million | CN¥55.42 Million | ▼ -21.0 pp |
| 2011 | 62.7% | CN¥57.21 Million | CN¥91.25 Million | CN¥114.29 Million | CN¥57.08 Million | — |