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 Beijing Fengshangshiji Culture Medi balance sheet quality to measure how much of total assets are equity-financed.
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. Check 300860 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
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 company net worth.
| 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 | — |