Shandong Shanda Oumasoft CO.LTD. (301185) — Working Capital to Net Assets Ratio
Shandong Shanda Oumasoft CO.LTD. (301185) has a Working Capital to Net Assets ratio of 76.0% as of March 2026. Working capital of CN¥826.26 Million (current assets of CN¥867.38 Million minus current liabilities of CN¥41.13 Million) is measured against net assets of CN¥1.09 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Shandong Shanda Oumasoft CO.LTD. leverage flexibility ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Shandong Shanda Oumasoft CO.LTD. Working Capital to Net Assets (2019–2025)
This chart shows how Shandong Shanda Oumasoft 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 76.0%, reflecting working capital of CN¥826.26 Million against net assets of CN¥1.09 Billion CNY. See Shandong Shanda Oumasoft CO.LTD. defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Shandong Shanda Oumasoft CO.LTD. (2019–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Shandong Shanda Oumasoft 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 Shandong Shanda Oumasoft CO.LTD. (301185) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 76.9% | CN¥833.90 Million | CN¥1.08 Billion | CN¥876.15 Million | CN¥42.24 Million | ▼ -2.3 pp |
| 2024 | 79.3% | CN¥849.50 Million | CN¥1.07 Billion | CN¥882.80 Million | CN¥33.31 Million | ▲ +0.9 pp |
| 2023 | 78.4% | CN¥810.95 Million | CN¥1.03 Billion | CN¥841.87 Million | CN¥30.91 Million | ▲ +0.7 pp |
| 2022 | 77.6% | CN¥754.32 Million | CN¥971.54 Million | CN¥777.89 Million | CN¥23.57 Million | ▲ +1.2 pp |
| 2021 | 76.4% | CN¥728.09 Million | CN¥952.40 Million | CN¥850.06 Million | CN¥121.97 Million | ▼ -4.3 pp |
| 2020 | 80.7% | CN¥365.75 Million | CN¥453.07 Million | CN¥390.42 Million | CN¥24.67 Million | ▼ -5.6 pp |
| 2019 | 86.4% | CN¥378.86 Million | CN¥438.62 Million | CN¥397.58 Million | CN¥18.72 Million | — |