TangYuan Electric (300789) — Working Capital to Net Assets Ratio
TangYuan Electric (300789) has a Working Capital to Net Assets ratio of 74.0% as of March 2026. Working capital of CN¥813.62 Million (current assets of CN¥1.16 Billion minus current liabilities of CN¥342.09 Million) is measured against net assets of CN¥1.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See TangYuan Electric balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
TangYuan Electric Working Capital to Net Assets (2014–2025)
This chart shows how TangYuan Electric's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2014 to 2025. As of March 2026, the ratio stands at 74.0%, reflecting working capital of CN¥813.62 Million against net assets of CN¥1.10 Billion CNY. Check TangYuan Electric tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for TangYuan Electric (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for TangYuan Electric from 2014 to 2025, covering 12 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 300789 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 73.9% | CN¥799.30 Million | CN¥1.08 Billion | CN¥1.22 Billion | CN¥418.71 Million | ▲ +6.8 pp |
| 2024 | 67.1% | CN¥722.51 Million | CN¥1.08 Billion | CN¥1.22 Billion | CN¥500.01 Million | ▼ -10.9 pp |
| 2023 | 78.0% | CN¥791.44 Million | CN¥1.01 Billion | CN¥1.21 Billion | CN¥418.25 Million | ▼ -10.0 pp |
| 2022 | 88.0% | CN¥789.74 Million | CN¥897.51 Million | CN¥1.13 Billion | CN¥341.06 Million | ▼ -2.9 pp |
| 2021 | 90.9% | CN¥736.11 Million | CN¥810.16 Million | CN¥963.13 Million | CN¥227.02 Million | ▼ -3.0 pp |
| 2020 | 93.8% | CN¥699.70 Million | CN¥745.86 Million | CN¥859.86 Million | CN¥160.17 Million | ▼ -1.8 pp |
| 2019 | 95.6% | CN¥667.04 Million | CN¥697.38 Million | CN¥816.33 Million | CN¥149.29 Million | ▲ +0.6 pp |
| 2018 | 95.1% | CN¥250.36 Million | CN¥263.35 Million | CN¥396.71 Million | CN¥146.35 Million | ▲ +3.2 pp |
| 2017 | 91.9% | CN¥164.65 Million | CN¥179.21 Million | CN¥276.00 Million | CN¥111.35 Million | ▼ -4.8 pp |
| 2016 | 96.7% | CN¥112.82 Million | CN¥116.68 Million | CN¥242.31 Million | CN¥129.49 Million | ▲ +10.7 pp |
| 2015 | 86.0% | CN¥45.08 Million | CN¥52.40 Million | CN¥138.62 Million | CN¥93.54 Million | ▲ +14.5 pp |
| 2014 | 71.5% | CN¥11.76 Million | CN¥16.43 Million | CN¥91.64 Million | CN¥79.89 Million | — |