Nanjing Toua Hardware&Tools Co.Ltd. (301125) — Working Capital to Net Assets Ratio
Nanjing Toua Hardware&Tools Co.Ltd. (301125) has a Working Capital to Net Assets ratio of 13.9% as of September 2025. Working capital of CN¥91.40 Million (current assets of CN¥341.34 Million minus current liabilities of CN¥249.94 Million) is measured against net assets of CN¥658.57 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Nanjing Toua Hardware&Tools Co.Ltd. financial flexibility index to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Nanjing Toua Hardware&Tools Co.Ltd. Working Capital to Net Assets (2017–2024)
This chart shows how Nanjing Toua Hardware&Tools Co.Ltd.'s Working Capital to Net Assets ratio has evolved across 8 annual periods from 2017 to 2024. As of September 2025, the ratio stands at 13.9%, reflecting working capital of CN¥91.40 Million against net assets of CN¥658.57 Million CNY. See 301125 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 Nanjing Toua Hardware&Tools Co.Ltd. (2017–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Nanjing Toua Hardware&Tools Co.Ltd. from 2017 to 2024, covering 8 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 Nanjing Toua Hardware&Tools Co.Ltd. stock valuation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 12.6% | CN¥83.98 Million | CN¥667.16 Million | CN¥325.17 Million | CN¥241.19 Million | ▲ +7.6 pp |
| 2023 | 5.0% | CN¥32.89 Million | CN¥662.14 Million | CN¥309.47 Million | CN¥276.58 Million | ▼ -35.4 pp |
| 2022 | 40.3% | CN¥252.95 Million | CN¥627.36 Million | CN¥330.96 Million | CN¥78.00 Million | ▲ +27.2 pp |
| 2021 | 13.1% | CN¥40.95 Million | CN¥313.22 Million | CN¥197.72 Million | CN¥156.77 Million | ▼ -17.7 pp |
| 2020 | 30.8% | CN¥79.02 Million | CN¥256.85 Million | CN¥160.08 Million | CN¥81.06 Million | ▲ +50.4 pp |
| 2019 | -19.6% | CN¥-25.44 Million | CN¥129.59 Million | CN¥95.66 Million | CN¥121.09 Million | ▼ -50.5 pp |
| 2018 | 30.8% | CN¥34.08 Million | CN¥110.46 Million | CN¥129.49 Million | CN¥95.41 Million | ▲ +10.8 pp |
| 2017 | 20.0% | CN¥18.25 Million | CN¥91.15 Million | CN¥81.55 Million | CN¥63.30 Million | — |