Fujian Acetron New Materials Co Ltd Working Capital to Net Assets Ratio
Fujian Acetron New Materials Co Ltd working capital to net assets ratio. Fujian Acetron New Materials Co Ltd (300706) has a Working Capital to Net Assets ratio of 20.6% as of March 2026. Working capital of CN¥147.97 Million (current assets of CN¥1.25 Billion minus current liabilities of CN¥1.11 Billion) is measured against net assets of CN¥719.85 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. Check 300706 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Fujian Acetron New Materials Co Ltd (2013–2025)
Working capital to net assets ratio of Fujian Acetron New Materials Co Ltd from 2013 to 2025. This chart shows how Fujian Acetron New Materials Co Ltd's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of March 2026, the ratio stands at 20.6%, reflecting working capital of CN¥147.97 Million against net assets of CN¥719.85 Million CNY. See defensive interval ratio of Fujian Acetron New Materials Co Ltd to measure how many days the company can operate on defensive assets alone.
Fujian Acetron New Materials Co Ltd Working Capital to Net Assets Ratio by Year (2013–2025)
Fujian Acetron New Materials Co Ltd working capital to net assets ratio by year from 2013 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for Fujian Acetron New Materials Co Ltd from 2013 to 2025, 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. For the complete balance sheet picture, see 300706 asset base.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 15.5% | CN¥109.50 Million | CN¥707.08 Million | CN¥1.20 Billion | CN¥1.09 Billion | ▲ +2.4 pp |
| 2024 | 13.1% | CN¥97.74 Million | CN¥748.33 Million | CN¥1.12 Billion | CN¥1.02 Billion | ▼ -4.3 pp |
| 2023 | 17.4% | CN¥135.49 Million | CN¥779.50 Million | CN¥933.14 Million | CN¥797.65 Million | ▼ -2.7 pp |
| 2022 | 20.1% | CN¥153.34 Million | CN¥761.84 Million | CN¥723.18 Million | CN¥569.83 Million | ▼ -14.8 pp |
| 2021 | 34.9% | CN¥280.02 Million | CN¥801.46 Million | CN¥660.77 Million | CN¥380.75 Million | ▲ +23.6 pp |
| 2020 | 11.4% | CN¥58.18 Million | CN¥510.91 Million | CN¥472.13 Million | CN¥413.95 Million | ▼ -8.8 pp |
| 2019 | 20.2% | CN¥89.18 Million | CN¥441.81 Million | CN¥347.94 Million | CN¥258.76 Million | ▼ -11.7 pp |
| 2018 | 31.9% | CN¥137.45 Million | CN¥431.22 Million | CN¥301.03 Million | CN¥163.58 Million | ▼ -28.0 pp |
| 2017 | 59.9% | CN¥244.24 Million | CN¥407.85 Million | CN¥356.03 Million | CN¥111.79 Million | ▲ +18.2 pp |
| 2016 | 41.7% | CN¥84.50 Million | CN¥202.75 Million | CN¥140.93 Million | CN¥56.43 Million | ▼ -21.4 pp |
| 2015 | 63.1% | CN¥105.23 Million | CN¥166.73 Million | CN¥142.74 Million | CN¥37.50 Million | ▲ +20.2 pp |
| 2014 | 42.9% | CN¥34.56 Million | CN¥80.56 Million | CN¥90.73 Million | CN¥56.17 Million | ▲ +14.8 pp |
| 2013 | 28.1% | CN¥18.17 Million | CN¥64.64 Million | CN¥59.21 Million | CN¥41.04 Million | — |