Jinsanjiang (Zhaoqing) Silicon Material Company Limited (301059) — Working Capital to Net Assets Ratio
Jinsanjiang (Zhaoqing) Silicon Material Company Limited (301059) has a Working Capital to Net Assets ratio of 36.0% as of March 2026. Working capital of CN¥235.61 Million (current assets of CN¥306.54 Million minus current liabilities of CN¥70.93 Million) is measured against net assets of CN¥655.04 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See 301059 FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Jinsanjiang (Zhaoqing) Silicon Material Company Limited Working Capital to Net Assets (2019–2025)
This chart shows how Jinsanjiang (Zhaoqing) Silicon Material Company Limited'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 36.0%, reflecting working capital of CN¥235.61 Million against net assets of CN¥655.04 Million CNY. See 301059 cash and liquid assets coverage to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Jinsanjiang (Zhaoqing) Silicon Material Company Limited (2019–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Jinsanjiang (Zhaoqing) Silicon Material Company Limited 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 Jinsanjiang (Zhaoqing) Silicon Material market cap and net worth.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 38.2% | CN¥241.60 Million | CN¥631.65 Million | CN¥348.36 Million | CN¥106.76 Million | ▲ +8.5 pp |
| 2024 | 29.7% | CN¥175.42 Million | CN¥589.76 Million | CN¥292.77 Million | CN¥117.35 Million | ▲ +3.9 pp |
| 2023 | 25.8% | CN¥147.59 Million | CN¥571.12 Million | CN¥243.54 Million | CN¥95.95 Million | ▲ +6.0 pp |
| 2022 | 19.9% | CN¥113.53 Million | CN¥571.30 Million | CN¥213.40 Million | CN¥99.87 Million | ▼ -17.2 pp |
| 2021 | 37.1% | CN¥198.47 Million | CN¥535.32 Million | CN¥305.03 Million | CN¥106.56 Million | ▼ -16.1 pp |
| 2020 | 53.2% | CN¥148.60 Million | CN¥279.47 Million | CN¥203.39 Million | CN¥54.78 Million | ▼ -10.6 pp |
| 2019 | 63.8% | CN¥144.08 Million | CN¥225.99 Million | CN¥177.28 Million | CN¥33.20 Million | — |