S.P.I Landscape Design Co. Ltd. (300844) — Working Capital to Net Assets Ratio
S.P.I Landscape Design Co. Ltd. (300844) has a Working Capital to Net Assets ratio of 76.9% as of June 2025. Working capital of CN¥596.56 Million (current assets of CN¥816.86 Million minus current liabilities of CN¥220.30 Million) is measured against net assets of CN¥776.10 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See S.P.I Landscape Design Co. Ltd. defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
S.P.I Landscape Design Co. Ltd. Working Capital to Net Assets (2019–2024)
This chart shows how S.P.I Landscape Design Co. Ltd.'s Working Capital to Net Assets ratio has evolved across 6 annual periods from 2019 to 2024. As of June 2025, the ratio stands at 76.9%, reflecting working capital of CN¥596.56 Million against net assets of CN¥776.10 Million CNY. For the complete balance sheet picture, see S.P.I Landscape Design Co. Ltd. (300844) total assets.
Annual Working Capital to Net Assets for S.P.I Landscape Design Co. Ltd. (2019–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for S.P.I Landscape Design Co. Ltd. from 2019 to 2024, covering 6 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 S.P.I Landscape Design Co. Ltd. (300844) asset resilience 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 | 80.6% | CN¥620.24 Million | CN¥769.67 Million | CN¥784.80 Million | CN¥164.56 Million | ▲ +0.5 pp |
| 2023 | 80.0% | CN¥591.83 Million | CN¥739.45 Million | CN¥719.90 Million | CN¥128.07 Million | ▼ -4.4 pp |
| 2022 | 84.4% | CN¥715.24 Million | CN¥847.33 Million | CN¥886.60 Million | CN¥171.36 Million | ▼ -5.1 pp |
| 2021 | 89.5% | CN¥876.92 Million | CN¥979.60 Million | CN¥1.05 Billion | CN¥175.51 Million | ▲ +9.0 pp |
| 2020 | 80.5% | CN¥179.98 Million | CN¥223.57 Million | CN¥379.71 Million | CN¥199.73 Million | ▼ -3.7 pp |
| 2019 | 84.2% | CN¥142.39 Million | CN¥169.13 Million | CN¥285.86 Million | CN¥143.47 Million | — |