Jiangnan Yifan Motor Co.Ltd (301023) — Working Capital to Net Assets Ratio
Jiangnan Yifan Motor Co.Ltd (301023) has a Working Capital to Net Assets ratio of 75.4% as of March 2026. Working capital of CN¥624.04 Million (current assets of CN¥728.82 Million minus current liabilities of CN¥104.78 Million) is measured against net assets of CN¥827.56 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 301023 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Jiangnan Yifan Motor Co.Ltd Working Capital to Net Assets (2019–2025)
This chart shows how Jiangnan Yifan Motor 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 75.4%, reflecting working capital of CN¥624.04 Million against net assets of CN¥827.56 Million CNY. See Jiangnan Yifan Motor Co.Ltd defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Jiangnan Yifan Motor Co.Ltd (2019–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Jiangnan Yifan Motor 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. For live market cap and the full company profile, see market cap of Jiangnan Yifan Motor Co.Ltd.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 74.7% | CN¥608.09 Million | CN¥813.87 Million | CN¥713.32 Million | CN¥105.23 Million | ▼ -0.1 pp |
| 2024 | 74.8% | CN¥611.72 Million | CN¥817.38 Million | CN¥718.01 Million | CN¥106.29 Million | ▼ -6.7 pp |
| 2023 | 81.5% | CN¥660.16 Million | CN¥810.05 Million | CN¥733.48 Million | CN¥73.32 Million | ▼ -4.2 pp |
| 2022 | 85.7% | CN¥729.66 Million | CN¥851.27 Million | CN¥809.60 Million | CN¥79.95 Million | ▼ -3.5 pp |
| 2021 | 89.2% | CN¥720.55 Million | CN¥807.50 Million | CN¥816.34 Million | CN¥95.78 Million | ▲ +8.5 pp |
| 2020 | 80.7% | CN¥212.23 Million | CN¥262.86 Million | CN¥274.82 Million | CN¥62.59 Million | ▲ +3.7 pp |
| 2019 | 77.0% | CN¥162.50 Million | CN¥210.93 Million | CN¥221.64 Million | CN¥59.13 Million | — |