Yutong Optical (300790) — Working Capital to Net Assets Ratio
Yutong Optical (300790) has a Working Capital to Net Assets ratio of -1.9% as of September 2025. Working capital of CN¥-49.52 Million (current assets of CN¥2.46 Billion minus current liabilities of CN¥2.51 Billion) is measured against net assets of CN¥2.59 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Yutong Optical (300790) defensive interval to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Yutong Optical Working Capital to Net Assets (2015–2024)
This chart shows how Yutong Optical's Working Capital to Net Assets ratio has evolved across 10 annual periods from 2015 to 2024. As of September 2025, the ratio stands at -1.9%, reflecting working capital of CN¥-49.52 Million against net assets of CN¥2.59 Billion CNY. For the complete balance sheet picture, see Yutong Optical asset portfolio.
Annual Working Capital to Net Assets for Yutong Optical (2015–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Yutong Optical from 2015 to 2024, covering 10 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. Check 300790 asset liquidity ratio to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 2.0% | CN¥47.93 Million | CN¥2.41 Billion | CN¥2.23 Billion | CN¥2.18 Billion | ▲ +1.0 pp |
| 2023 | 1.0% | CN¥19.16 Million | CN¥2.00 Billion | CN¥2.27 Billion | CN¥2.25 Billion | ▲ +6.1 pp |
| 2022 | -5.1% | CN¥-97.06 Million | CN¥1.90 Billion | CN¥1.78 Billion | CN¥1.88 Billion | ▼ -7.6 pp |
| 2021 | 2.5% | CN¥41.54 Million | CN¥1.64 Billion | CN¥1.67 Billion | CN¥1.63 Billion | ▼ -13.8 pp |
| 2020 | 16.3% | CN¥209.55 Million | CN¥1.28 Billion | CN¥1.34 Billion | CN¥1.13 Billion | ▼ -10.6 pp |
| 2019 | 26.9% | CN¥320.56 Million | CN¥1.19 Billion | CN¥1.20 Billion | CN¥878.28 Million | ▲ +2.7 pp |
| 2018 | 24.2% | CN¥148.69 Million | CN¥614.24 Million | CN¥628.26 Million | CN¥479.57 Million | ▲ +12.5 pp |
| 2017 | 11.7% | CN¥60.61 Million | CN¥516.17 Million | CN¥487.00 Million | CN¥426.39 Million | ▼ -18.0 pp |
| 2016 | 29.7% | CN¥69.34 Million | CN¥233.31 Million | CN¥361.80 Million | CN¥292.47 Million | ▼ -18.7 pp |
| 2015 | 48.4% | CN¥85.82 Million | CN¥177.25 Million | CN¥218.20 Million | CN¥132.37 Million | — |