Jiangsu Bojun Industrial Technology Co. Ltd (300926) — Working Capital to Net Assets Ratio
Jiangsu Bojun Industrial Technology Co. Ltd (300926) has a Working Capital to Net Assets ratio of -20.1% as of June 2026. Working capital of CN¥-752.41 Million (current assets of CN¥4.04 Billion minus current liabilities of CN¥4.80 Billion) is measured against net assets of CN¥3.74 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See operational self-sufficiency of Jiangsu Bojun Industrial Technology Co. to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Jiangsu Bojun Industrial Technology Co. Ltd Working Capital to Net Assets (2016–2025)
This chart shows how Jiangsu Bojun Industrial Technology Co. Ltd'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 -20.1%, reflecting working capital of CN¥-752.41 Million against net assets of CN¥3.74 Billion CNY. For the complete balance sheet picture, see total assets of Jiangsu Bojun Industrial Technology Co. .
Annual Working Capital to Net Assets for Jiangsu Bojun Industrial Technology Co. Ltd (2016–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Jiangsu Bojun Industrial Technology Co. Ltd 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. Read Jiangsu Bojun Industrial Technology Co. balance sheet liabilities for a breakdown of total debt and financial obligations.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -12.1% | CN¥-429.34 Million | CN¥3.55 Billion | CN¥4.10 Billion | CN¥4.53 Billion | ▼ -17.9 pp |
| 2024 | 5.8% | CN¥144.23 Million | CN¥2.49 Billion | CN¥3.87 Billion | CN¥3.73 Billion | ▼ -16.7 pp |
| 2023 | 22.5% | CN¥391.60 Million | CN¥1.74 Billion | CN¥3.01 Billion | CN¥2.62 Billion | ▲ +19.6 pp |
| 2022 | 2.9% | CN¥37.41 Million | CN¥1.27 Billion | CN¥1.77 Billion | CN¥1.73 Billion | ▼ -15.8 pp |
| 2021 | 18.8% | CN¥177.71 Million | CN¥946.78 Million | CN¥959.61 Million | CN¥781.89 Million | ▼ -20.3 pp |
| 2020 | 39.1% | CN¥339.69 Million | CN¥869.66 Million | CN¥921.80 Million | CN¥582.11 Million | ▲ +41.7 pp |
| 2019 | -2.7% | CN¥-12.72 Million | CN¥475.90 Million | CN¥571.30 Million | CN¥584.02 Million | ▼ -1.3 pp |
| 2018 | -1.4% | CN¥-5.65 Million | CN¥412.20 Million | CN¥424.25 Million | CN¥429.90 Million | ▼ -21.1 pp |
| 2017 | 19.7% | CN¥69.24 Million | CN¥350.81 Million | CN¥331.31 Million | CN¥262.07 Million | ▼ -17.3 pp |
| 2016 | 37.1% | CN¥98.02 Million | CN¥264.45 Million | CN¥306.05 Million | CN¥208.03 Million | — |