LAY-OUT Planning Consultants Co. Ltd. (300989) — Working Capital to Net Assets Ratio
LAY-OUT Planning Consultants Co. Ltd. (300989) has a Working Capital to Net Assets ratio of 72.7% as of June 2025. Working capital of CN¥717.86 Million (current assets of CN¥893.02 Million minus current liabilities of CN¥175.16 Million) is measured against net assets of CN¥988.04 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 300989 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
LAY-OUT Planning Consultants Co. Ltd. Working Capital to Net Assets (2019–2024)
This chart shows how LAY-OUT Planning Consultants Co. Ltd.'s Working Capital to Net Assets ratio has evolved across 6 annual periods from 2019 to 2024. As of June 2025, the ratio stands at 72.7%, reflecting working capital of CN¥717.86 Million against net assets of CN¥988.04 Million CNY. For the complete balance sheet picture, see LAY-OUT Planning Consultants Co. Ltd. assets under control.
Annual Working Capital to Net Assets for LAY-OUT Planning Consultants Co. Ltd. (2019–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for LAY-OUT Planning Consultants Co. Ltd. from 2019 to 2024, covering 6 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 LAY-OUT Planning Consultants Co. Ltd. (300989) asset resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 75.5% | CN¥740.44 Million | CN¥980.15 Million | CN¥901.50 Million | CN¥161.07 Million | ▼ -4.9 pp |
| 2023 | 80.4% | CN¥843.78 Million | CN¥1.05 Billion | CN¥1.04 Billion | CN¥200.39 Million | ▼ -1.6 pp |
| 2022 | 82.0% | CN¥825.30 Million | CN¥1.01 Billion | CN¥995.08 Million | CN¥169.78 Million | ▼ -14.1 pp |
| 2021 | 96.1% | CN¥950.21 Million | CN¥988.74 Million | CN¥1.16 Billion | CN¥209.95 Million | ▲ +13.8 pp |
| 2020 | 82.3% | CN¥156.57 Million | CN¥190.24 Million | CN¥409.12 Million | CN¥252.55 Million | ▲ +5.6 pp |
| 2019 | 76.7% | CN¥79.05 Million | CN¥103.08 Million | CN¥246.05 Million | CN¥167.00 Million | — |