Vats Liquor Chain Store Management Joint Stock Co Ltd (300755) — 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. See 300755 equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Vats Liquor Chain Store Management Joint Stock Co Ltd Working Capital to Net Assets (2008–2024)
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. Check Vats Liquor Chain Store Management Joint tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Vats Liquor Chain Store Management Joint Stock Co Ltd (2008–2024)
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 live market cap and the full company profile, see Vats Liquor Chain Store Management Joint (300755) total market value.
| 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 | — |