Nanjing Cosmos Chemical Co Ltd (300856) — Working Capital to Net Assets Ratio
Nanjing Cosmos Chemical Co Ltd (300856) has a Working Capital to Net Assets ratio of 42.8% as of September 2025. Working capital of CN¥1.24 Billion (current assets of CN¥1.62 Billion minus current liabilities of CN¥371.03 Million) is measured against net assets of CN¥2.91 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300856 equity financing ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Nanjing Cosmos Chemical Co Ltd Working Capital to Net Assets (2016–2024)
This chart shows how Nanjing Cosmos Chemical Co Ltd's Working Capital to Net Assets ratio has evolved across 9 annual periods from 2016 to 2024. As of September 2025, the ratio stands at 42.8%, reflecting working capital of CN¥1.24 Billion against net assets of CN¥2.91 Billion CNY. Check Nanjing Cosmos Chemical Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Nanjing Cosmos Chemical Co Ltd (2016–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Nanjing Cosmos Chemical Co Ltd from 2016 to 2024, covering 9 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 market value of Nanjing Cosmos Chemical Co Ltd.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 51.2% | CN¥1.48 Billion | CN¥2.88 Billion | CN¥2.06 Billion | CN¥589.39 Million | ▼ -15.3 pp |
| 2023 | 66.5% | CN¥1.75 Billion | CN¥2.63 Billion | CN¥2.24 Billion | CN¥494.22 Million | ▲ +12.6 pp |
| 2022 | 53.8% | CN¥1.05 Billion | CN¥1.95 Billion | CN¥1.33 Billion | CN¥283.62 Million | ▲ +0.4 pp |
| 2021 | 53.5% | CN¥849.87 Million | CN¥1.59 Billion | CN¥1.07 Billion | CN¥225.09 Million | ▼ -4.1 pp |
| 2020 | 57.5% | CN¥849.06 Million | CN¥1.48 Billion | CN¥1.04 Billion | CN¥189.79 Million | ▲ +48.5 pp |
| 2019 | 9.1% | CN¥49.45 Million | CN¥545.08 Million | CN¥505.64 Million | CN¥456.19 Million | ▲ +28.6 pp |
| 2018 | -19.5% | CN¥-80.63 Million | CN¥413.00 Million | CN¥375.88 Million | CN¥456.51 Million | ▲ +28.6 pp |
| 2017 | -48.1% | CN¥-159.63 Million | CN¥332.05 Million | CN¥325.80 Million | CN¥485.43 Million | ▼ -0.4 pp |
| 2016 | -47.7% | CN¥-133.24 Million | CN¥279.43 Million | CN¥240.86 Million | CN¥374.10 Million | — |