Vats Liquor Chain Store Management Joint Stock Co Ltd Working Capital to Net Assets Ratio
Vats Liquor Chain Store Management Joint Stock Co Ltd working capital to net assets ratio. Vats Liquor Chain Store Management Joint Stock Co Ltd (300755) has a Working Capital to Net Assets ratio of 82.3% as of September 2025. Working capital of CN¥2.47 Billion (current assets of CN¥4.52 Billion minus current liabilities of CN¥2.05 Billion) is measured against net assets of CN¥3.00 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check tangible net worth ratio of Vats Liquor Chain Store Management Joint 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 Vats Liquor Chain Store Management Joint Stock Co Ltd (2008–2024)
Working capital to net assets ratio of Vats Liquor Chain Store Management Joint Stock Co Ltd from 2008 to 2024. This chart shows how Vats Liquor Chain Store Management Joint Stock Co Ltd's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2008 to 2024. As of September 2025, the ratio stands at 82.3%, reflecting working capital of CN¥2.47 Billion against net assets of CN¥3.00 Billion CNY. See 300755 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Vats Liquor Chain Store Management Joint Stock Co Ltd Working Capital to Net Assets Ratio by Year (2008–2024)
Vats Liquor Chain Store Management Joint Stock Co Ltd working capital to net assets ratio by year from 2008 to 2024. The table below presents the year-by-year Working Capital to Net Assets ratio for Vats Liquor Chain Store Management Joint Stock Co Ltd from 2008 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 the complete balance sheet picture, see Vats Liquor Chain Store Management Joint assets under control.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 85.3% | CN¥2.78 Billion | CN¥3.26 Billion | CN¥6.57 Billion | CN¥3.78 Billion | ▼ -1.3 pp |
| 2023 | 86.7% | CN¥3.38 Billion | CN¥3.90 Billion | CN¥6.67 Billion | CN¥3.29 Billion | ▼ -0.9 pp |
| 2022 | 87.6% | CN¥3.26 Billion | CN¥3.72 Billion | CN¥7.94 Billion | CN¥4.68 Billion | ▼ -3.8 pp |
| 2021 | 91.4% | CN¥3.18 Billion | CN¥3.48 Billion | CN¥6.50 Billion | CN¥3.32 Billion | ▼ -2.3 pp |
| 2020 | 93.7% | CN¥2.69 Billion | CN¥2.87 Billion | CN¥4.14 Billion | CN¥1.45 Billion | ▼ -1.4 pp |
| 2019 | 95.2% | CN¥2.44 Billion | CN¥2.56 Billion | CN¥4.02 Billion | CN¥1.58 Billion | ▲ +0.7 pp |
| 2018 | 94.5% | CN¥1.30 Billion | CN¥1.38 Billion | CN¥2.60 Billion | CN¥1.30 Billion | ▲ +1.2 pp |
| 2017 | 93.3% | CN¥1.07 Billion | CN¥1.15 Billion | CN¥1.90 Billion | CN¥829.00 Million | ▲ +3.1 pp |
| 2016 | 90.2% | CN¥837.78 Million | CN¥929.19 Million | CN¥2.15 Billion | CN¥1.31 Billion | ▲ +1.7 pp |
| 2015 | 88.4% | CN¥906.98 Million | CN¥1.03 Billion | CN¥1.83 Billion | CN¥918.17 Million | ▲ +4.1 pp |
| 2014 | 84.3% | CN¥843.01 Million | CN¥999.79 Million | CN¥1.76 Billion | CN¥914.06 Million | ▼ -10.7 pp |
| 2010 | 95.0% | CN¥389.53 Million | CN¥409.85 Million | CN¥1.24 Billion | CN¥848.11 Million | ▲ +12.8 pp |
| 2009 | 82.3% | CN¥249.14 Million | CN¥302.87 Million | CN¥807.15 Million | CN¥558.01 Million | ▲ +26.9 pp |
| 2008 | 55.3% | CN¥48.11 Million | CN¥86.92 Million | CN¥480.37 Million | CN¥432.26 Million | — |