Beijing Fengshangshiji Culture Medi Working Capital to Net Assets Ratio
Beijing Fengshangshiji Culture Medi working capital to net assets ratio. Beijing Fengshangshiji Culture Medi (300860) has a Working Capital to Net Assets ratio of 93.2% as of June 2026. Working capital of CN¥2.88 Billion (current assets of CN¥3.14 Billion minus current liabilities of CN¥254.64 Million) is measured against net assets of CN¥3.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Beijing Fengshangshiji Culture Medi (2013–2025)
Working capital to net assets ratio of Beijing Fengshangshiji Culture Medi from 2013 to 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 June 2026, the ratio stands at 93.2%, reflecting working capital of CN¥2.88 Billion against net assets of CN¥3.10 Billion CNY. See Beijing Fengshangshiji Culture Medi liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
Beijing Fengshangshiji Culture Medi Working Capital to Net Assets Ratio by Year (2013–2025)
Beijing Fengshangshiji Culture Medi working capital to net assets ratio by year from 2013 to 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 the complete balance sheet picture, see how large is Beijing Fengshangshiji Culture Medi's balance sheet.
| 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 | — |