Beijing Compass Technology Develop (300803) — Working Capital to Net Assets Ratio
Beijing Compass Technology Develop (300803) has a Working Capital to Net Assets ratio of 65.8% as of March 2026. Working capital of CN¥1.88 Billion (current assets of CN¥16.38 Billion minus current liabilities of CN¥14.50 Billion) is measured against net assets of CN¥2.85 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300803 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing Compass Technology Develop Working Capital to Net Assets (2004–2025)
This chart shows how Beijing Compass Technology Develop's Working Capital to Net Assets ratio has evolved across 22 annual periods from 2004 to 2025. As of March 2026, the ratio stands at 65.8%, reflecting working capital of CN¥1.88 Billion against net assets of CN¥2.85 Billion CNY. See 300803 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Beijing Compass Technology Develop (2004–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing Compass Technology Develop from 2004 to 2025, covering 22 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 Beijing Compass Technology Develop market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 60.5% | CN¥1.67 Billion | CN¥2.77 Billion | CN¥12.88 Billion | CN¥11.21 Billion | ▲ +25.8 pp |
| 2024 | 34.7% | CN¥771.77 Million | CN¥2.23 Billion | CN¥8.62 Billion | CN¥7.85 Billion | ▲ +1.6 pp |
| 2023 | 33.1% | CN¥613.12 Million | CN¥1.85 Billion | CN¥3.50 Billion | CN¥2.88 Billion | ▲ +5.5 pp |
| 2022 | 27.6% | CN¥463.52 Million | CN¥1.68 Billion | CN¥2.39 Billion | CN¥1.93 Billion | ▼ -84.2 pp |
| 2021 | 111.7% | CN¥1.43 Billion | CN¥1.28 Billion | CN¥1.69 Billion | CN¥262.45 Million | ▲ +9.7 pp |
| 2020 | 102.0% | CN¥1.14 Billion | CN¥1.12 Billion | CN¥1.29 Billion | CN¥142.14 Million | ▲ +9.2 pp |
| 2019 | 92.8% | CN¥994.95 Million | CN¥1.07 Billion | CN¥1.15 Billion | CN¥150.97 Million | ▲ +49.7 pp |
| 2018 | 43.1% | CN¥288.32 Million | CN¥669.50 Million | CN¥739.31 Million | CN¥450.99 Million | ▲ +20.7 pp |
| 2017 | 22.4% | CN¥121.19 Million | CN¥540.80 Million | CN¥557.41 Million | CN¥436.21 Million | ▼ -21.3 pp |
| 2016 | 43.7% | CN¥168.99 Million | CN¥386.66 Million | CN¥570.03 Million | CN¥401.04 Million | ▼ -33.8 pp |
| 2015 | 77.5% | CN¥188.35 Million | CN¥243.08 Million | CN¥516.79 Million | CN¥328.44 Million | ▲ +58.0 pp |
| 2014 | 19.5% | CN¥11.61 Million | CN¥59.69 Million | CN¥138.80 Million | CN¥127.19 Million | ▲ +40.4 pp |
| 2013 | -20.9% | CN¥-6.92 Million | CN¥33.11 Million | CN¥136.42 Million | CN¥143.35 Million | ▲ +8.7 pp |
| 2012 | -29.6% | CN¥-10.46 Million | CN¥35.35 Million | CN¥14.82 Million | CN¥25.28 Million | ▼ -37.5 pp |
| 2011 | 7.9% | CN¥5.30 Million | CN¥66.92 Million | CN¥54.23 Million | CN¥48.93 Million | ▲ +10.4 pp |
| 2010 | -2.4% | CN¥-1.59 Million | CN¥65.33 Million | CN¥62.57 Million | CN¥64.16 Million | ▼ -34.2 pp |
| 2009 | 31.8% | CN¥33.94 Million | CN¥106.66 Million | CN¥44.14 Million | CN¥10.20 Million | ▼ -16.4 pp |
| 2008 | 48.2% | CN¥79.56 Million | CN¥165.01 Million | CN¥96.73 Million | CN¥17.17 Million | ▼ -24.4 pp |
| 2007 | 72.6% | CN¥114.20 Million | CN¥157.32 Million | CN¥126.21 Million | CN¥12.01 Million | ▲ +30.8 pp |
| 2006 | 41.8% | CN¥18.44 Million | CN¥44.15 Million | CN¥29.96 Million | CN¥11.52 Million | ▲ +9.1 pp |
| 2005 | 32.7% | CN¥11.68 Million | CN¥35.73 Million | CN¥24.13 Million | CN¥12.46 Million | ▼ -0.7 pp |
| 2004 | 33.4% | CN¥12.69 Million | CN¥38.02 Million | CN¥28.77 Million | CN¥16.07 Million | — |