Western Regions Tourism Development (300859) — Working Capital to Net Assets Ratio
Western Regions Tourism Development (300859) has a Working Capital to Net Assets ratio of 22.0% as of June 2026. Working capital of CN¥165.96 Million (current assets of CN¥273.51 Million minus current liabilities of CN¥107.55 Million) is measured against net assets of CN¥755.47 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300859 days of operational coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Western Regions Tourism Development Working Capital to Net Assets (2016–2025)
This chart shows how Western Regions Tourism Development's Working Capital to Net Assets ratio has evolved across 10 annual periods from 2016 to 2025. As of June 2026, the ratio stands at 22.0%, reflecting working capital of CN¥165.96 Million against net assets of CN¥755.47 Million CNY. For the complete balance sheet picture, see 300859 total assets.
Annual Working Capital to Net Assets for Western Regions Tourism Development (2016–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Western Regions Tourism Development from 2016 to 2025, 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 Western Regions Tourism Development liquid asset 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) |
|---|---|---|---|---|---|---|
| 2025 | 22.2% | CN¥177.66 Million | CN¥800.24 Million | CN¥333.22 Million | CN¥155.56 Million | ▼ -2.3 pp |
| 2024 | 24.5% | CN¥190.00 Million | CN¥776.89 Million | CN¥311.71 Million | CN¥121.71 Million | ▼ -15.4 pp |
| 2023 | 39.8% | CN¥290.49 Million | CN¥729.27 Million | CN¥323.35 Million | CN¥32.86 Million | ▲ +8.8 pp |
| 2022 | 31.0% | CN¥190.21 Million | CN¥613.26 Million | CN¥243.15 Million | CN¥52.94 Million | ▼ -6.6 pp |
| 2021 | 37.6% | CN¥239.10 Million | CN¥636.41 Million | CN¥267.74 Million | CN¥28.64 Million | ▲ +2.0 pp |
| 2020 | 35.6% | CN¥216.96 Million | CN¥609.41 Million | CN¥262.09 Million | CN¥45.13 Million | ▲ +25.3 pp |
| 2019 | 10.3% | CN¥43.09 Million | CN¥416.35 Million | CN¥98.80 Million | CN¥55.71 Million | ▲ +0.5 pp |
| 2018 | 9.9% | CN¥36.71 Million | CN¥371.84 Million | CN¥91.62 Million | CN¥54.91 Million | ▲ +7.2 pp |
| 2017 | 2.7% | CN¥9.00 Million | CN¥332.08 Million | CN¥71.77 Million | CN¥62.77 Million | ▲ +23.9 pp |
| 2016 | -21.2% | CN¥-63.23 Million | CN¥298.09 Million | CN¥163.77 Million | CN¥227.00 Million | — |