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 300844 equity financing ratio to measure how much of total assets are equity-financed.
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. Check 300844 tangible net worth ratio to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see S.P.I Landscape Design Co. Ltd. (300844) total market value.
| 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 | — |