Beijing Fengshangshiji Culture Medi (300860) — Working Capital to Net Assets Ratio
Beijing Fengshangshiji Culture Medi (300860) has a Working Capital to Net Assets ratio of 93.0% as of March 2026. Working capital of CN¥2.93 Billion (current assets of CN¥3.16 Billion minus current liabilities of CN¥231.41 Million) is measured against net assets of CN¥3.15 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See financial agility of Beijing Fengshangshiji Culture Medi to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Beijing Fengshangshiji Culture Medi Working Capital to Net Assets (2013–2025)
This chart shows how Beijing Fengshangshiji Culture Medi's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of March 2026, the ratio stands at 93.0%, reflecting working capital of CN¥2.93 Billion against net assets of CN¥3.15 Billion CNY. See 300860 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Beijing Fengshangshiji Culture Medi (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Beijing Fengshangshiji Culture Medi from 2013 to 2025, covering 13 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 300860 market cap.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 92.6% | CN¥2.91 Billion | CN¥3.14 Billion | CN¥3.18 Billion | CN¥269.61 Million | ▲ +0.4 pp |
| 2024 | 92.1% | CN¥2.96 Billion | CN¥3.21 Billion | CN¥3.39 Billion | CN¥438.52 Million | ▲ +0.9 pp |
| 2023 | 91.3% | CN¥3.03 Billion | CN¥3.32 Billion | CN¥3.37 Billion | CN¥342.12 Million | ▼ -0.1 pp |
| 2022 | 91.3% | CN¥2.95 Billion | CN¥3.23 Billion | CN¥3.52 Billion | CN¥576.16 Million | ▼ -3.8 pp |
| 2021 | 95.2% | CN¥3.08 Billion | CN¥3.23 Billion | CN¥3.68 Billion | CN¥599.58 Million | ▼ -2.0 pp |
| 2020 | 97.1% | CN¥3.07 Billion | CN¥3.16 Billion | CN¥3.46 Billion | CN¥392.95 Million | ▲ +11.1 pp |
| 2019 | 86.0% | CN¥541.48 Million | CN¥629.39 Million | CN¥1.17 Billion | CN¥632.17 Million | ▲ +6.6 pp |
| 2018 | 79.4% | CN¥297.55 Million | CN¥374.71 Million | CN¥791.16 Million | CN¥493.61 Million | ▲ +10.9 pp |
| 2017 | 68.5% | CN¥161.32 Million | CN¥235.34 Million | CN¥424.31 Million | CN¥262.99 Million | ▲ +32.6 pp |
| 2016 | 36.0% | CN¥39.50 Million | CN¥109.78 Million | CN¥129.10 Million | CN¥89.60 Million | ▲ +21.4 pp |
| 2015 | 14.6% | CN¥10.88 Million | CN¥74.74 Million | CN¥31.20 Million | CN¥20.33 Million | ▲ +22.6 pp |
| 2014 | -8.1% | CN¥-4.53 Million | CN¥56.24 Million | CN¥19.17 Million | CN¥23.70 Million | ▼ -26.6 pp |
| 2013 | 18.5% | CN¥9.20 Million | CN¥49.65 Million | CN¥20.15 Million | CN¥10.96 Million | — |