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 financial flexibility index of Pansoft Company Limited to measure the company's free cash flow as a share of total liabilities.
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. See operational self-sufficiency of Pansoft Company Limited to measure how many days the company can operate on defensive assets alone.
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 market cap of Pansoft Company Limited.
| 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 | — |