Changsha DIALINE New Material Sci & Tech Co Ltd (300700) — Working Capital to Net Assets Ratio
Changsha DIALINE New Material Sci & Tech Co Ltd (300700) has a Working Capital to Net Assets ratio of 4.9% as of September 2025. Working capital of CN¥42.53 Million (current assets of CN¥781.13 Million minus current liabilities of CN¥738.60 Million) is measured against net assets of CN¥874.72 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how many days can Changsha DIALINE New Material Sci & Tech fund operations to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Changsha DIALINE New Material Sci & Tech Co Ltd Working Capital to Net Assets (2012–2024)
This chart shows how Changsha DIALINE New Material Sci & Tech Co Ltd's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2012 to 2024. As of September 2025, the ratio stands at 4.9%, reflecting working capital of CN¥42.53 Million against net assets of CN¥874.72 Million CNY. For the complete balance sheet picture, see Changsha DIALINE New Material Sci & Tech asset portfolio.
Annual Working Capital to Net Assets for Changsha DIALINE New Material Sci & Tech Co Ltd (2012–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Changsha DIALINE New Material Sci & Tech Co Ltd from 2012 to 2024, covering 13 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. Read 300700 current and long-term liabilities for a breakdown of total debt and financial obligations.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 15.1% | CN¥143.69 Million | CN¥951.38 Million | CN¥765.61 Million | CN¥621.92 Million | ▼ -18.9 pp |
| 2023 | 34.0% | CN¥440.35 Million | CN¥1.30 Billion | CN¥1.13 Billion | CN¥685.50 Million | ▲ +21.3 pp |
| 2022 | 12.6% | CN¥95.12 Million | CN¥752.40 Million | CN¥797.15 Million | CN¥702.03 Million | ▲ +44.1 pp |
| 2021 | -31.5% | CN¥-142.94 Million | CN¥454.13 Million | CN¥454.08 Million | CN¥597.01 Million | ▼ -53.8 pp |
| 2020 | 22.3% | CN¥119.06 Million | CN¥533.48 Million | CN¥509.68 Million | CN¥390.62 Million | ▼ -12.2 pp |
| 2019 | 34.5% | CN¥183.47 Million | CN¥531.87 Million | CN¥613.88 Million | CN¥430.40 Million | ▲ +18.2 pp |
| 2018 | 16.3% | CN¥88.19 Million | CN¥542.58 Million | CN¥507.13 Million | CN¥418.94 Million | ▼ -41.2 pp |
| 2017 | 57.4% | CN¥306.34 Million | CN¥533.30 Million | CN¥684.27 Million | CN¥377.93 Million | ▲ +24.7 pp |
| 2016 | 32.7% | CN¥76.95 Million | CN¥235.30 Million | CN¥198.31 Million | CN¥121.36 Million | ▲ +1.2 pp |
| 2015 | 31.5% | CN¥61.79 Million | CN¥196.00 Million | CN¥157.61 Million | CN¥95.82 Million | ▼ -31.9 pp |
| 2014 | 63.4% | CN¥105.70 Million | CN¥166.68 Million | CN¥145.88 Million | CN¥40.18 Million | ▼ -7.9 pp |
| 2013 | 71.3% | CN¥89.99 Million | CN¥126.25 Million | CN¥116.50 Million | CN¥26.50 Million | ▲ +15.3 pp |
| 2012 | 56.0% | CN¥37.62 Million | CN¥67.15 Million | CN¥49.31 Million | CN¥11.69 Million | — |