MCLON JEWELLERY Co.Ltd. (300945) — Working Capital to Net Assets Ratio
MCLON JEWELLERY Co.Ltd. (300945) has a Working Capital to Net Assets ratio of 87.4% as of March 2026. Working capital of CN¥1.52 Billion (current assets of CN¥1.78 Billion minus current liabilities of CN¥262.41 Million) is measured against net assets of CN¥1.74 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300945 defensive interval ratio to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
MCLON JEWELLERY Co.Ltd. Working Capital to Net Assets (2019–2025)
This chart shows how MCLON JEWELLERY Co.Ltd.'s Working Capital to Net Assets ratio has evolved across 7 annual periods from 2019 to 2025. As of March 2026, the ratio stands at 87.4%, reflecting working capital of CN¥1.52 Billion against net assets of CN¥1.74 Billion CNY. For the complete balance sheet picture, see total assets of MCLON JEWELLERY Co.Ltd..
Annual Working Capital to Net Assets for MCLON JEWELLERY Co.Ltd. (2019–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for MCLON JEWELLERY Co.Ltd. from 2019 to 2025, covering 7 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 how resilient are MCLON JEWELLERY Co.Ltd.'s assets 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 | 86.8% | CN¥1.46 Billion | CN¥1.68 Billion | CN¥1.72 Billion | CN¥260.24 Million | ▼ -0.3 pp |
| 2024 | 87.1% | CN¥1.41 Billion | CN¥1.62 Billion | CN¥1.59 Billion | CN¥179.95 Million | ▼ -6.7 pp |
| 2023 | 93.8% | CN¥1.46 Billion | CN¥1.55 Billion | CN¥1.59 Billion | CN¥130.33 Million | ▲ +5.9 pp |
| 2022 | 87.8% | CN¥711.45 Million | CN¥809.87 Million | CN¥767.77 Million | CN¥56.31 Million | ▲ +2.1 pp |
| 2021 | 85.7% | CN¥653.70 Million | CN¥762.42 Million | CN¥736.53 Million | CN¥82.83 Million | ▼ -6.0 pp |
| 2020 | 91.7% | CN¥494.34 Million | CN¥538.90 Million | CN¥568.93 Million | CN¥74.60 Million | ▼ -0.2 pp |
| 2019 | 91.9% | CN¥436.91 Million | CN¥475.25 Million | CN¥501.66 Million | CN¥64.75 Million | — |