Pansoft Company Limited (300996) — Working Capital to Net Assets Ratio
Pansoft Company Limited (300996) has a Working Capital to Net Assets ratio of 76.1% as of June 2025. Working capital of CN¥981.16 Million (current assets of CN¥1.14 Billion minus current liabilities of CN¥159.51 Million) is measured against net assets of CN¥1.29 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Pansoft Company Limited balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Pansoft Company Limited Working Capital to Net Assets (2019–2024)
This chart shows how Pansoft Company Limited'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 76.1%, reflecting working capital of CN¥981.16 Million against net assets of CN¥1.29 Billion CNY. Check how tangible is Pansoft Company Limited's equity to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Pansoft Company Limited (2019–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Pansoft Company Limited 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. For live market cap and the full company profile, see 300996 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 77.6% | CN¥1.03 Billion | CN¥1.32 Billion | CN¥1.27 Billion | CN¥240.78 Million | ▼ -6.4 pp |
| 2023 | 84.1% | CN¥1.05 Billion | CN¥1.25 Billion | CN¥1.28 Billion | CN¥225.05 Million | ▼ -0.9 pp |
| 2022 | 84.9% | CN¥942.86 Million | CN¥1.11 Billion | CN¥1.18 Billion | CN¥233.03 Million | ▼ -5.4 pp |
| 2021 | 90.3% | CN¥837.65 Million | CN¥927.68 Million | CN¥1.03 Billion | CN¥187.73 Million | ▲ +3.9 pp |
| 2020 | 86.4% | CN¥352.20 Million | CN¥407.62 Million | CN¥486.17 Million | CN¥133.97 Million | ▲ +1.5 pp |
| 2019 | 84.9% | CN¥288.33 Million | CN¥339.53 Million | CN¥393.43 Million | CN¥105.10 Million | — |