Shiyan Taixiang Industry Co. Ltd. A (301192) — Working Capital to Net Assets Ratio
Shiyan Taixiang Industry Co. Ltd. A (301192) has a Working Capital to Net Assets ratio of 47.5% as of March 2026. Working capital of CN¥310.60 Million (current assets of CN¥474.94 Million minus current liabilities of CN¥164.34 Million) is measured against net assets of CN¥654.58 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Shiyan Taixiang Industry Co. Ltd. A free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Shiyan Taixiang Industry Co. Ltd. A Working Capital to Net Assets (2013–2025)
This chart shows how Shiyan Taixiang Industry Co. Ltd. A's Working Capital to Net Assets ratio has evolved across 13 annual periods from 2013 to 2025. As of March 2026, the ratio stands at 47.5%, reflecting working capital of CN¥310.60 Million against net assets of CN¥654.58 Million CNY. See Shiyan Taixiang Industry Co. Ltd. A defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Shiyan Taixiang Industry Co. Ltd. A (2013–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Shiyan Taixiang Industry Co. Ltd. A from 2013 to 2025, covering 13 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 301192 market cap.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 48.2% | CN¥308.57 Million | CN¥640.32 Million | CN¥472.35 Million | CN¥163.78 Million | ▼ -9.9 pp |
| 2024 | 58.1% | CN¥344.54 Million | CN¥593.16 Million | CN¥475.51 Million | CN¥130.96 Million | ▼ -0.9 pp |
| 2023 | 59.0% | CN¥337.09 Million | CN¥571.24 Million | CN¥473.46 Million | CN¥136.36 Million | ▼ -20.5 pp |
| 2022 | 79.5% | CN¥453.41 Million | CN¥570.12 Million | CN¥488.60 Million | CN¥35.19 Million | ▼ -9.1 pp |
| 2021 | 88.6% | CN¥503.44 Million | CN¥568.23 Million | CN¥532.05 Million | CN¥28.61 Million | ▲ +2.3 pp |
| 2020 | 86.3% | CN¥458.58 Million | CN¥531.12 Million | CN¥497.21 Million | CN¥38.63 Million | ▲ +11.9 pp |
| 2019 | 74.4% | CN¥211.03 Million | CN¥283.49 Million | CN¥247.83 Million | CN¥36.80 Million | ▲ +4.1 pp |
| 2018 | 70.3% | CN¥178.82 Million | CN¥254.28 Million | CN¥216.62 Million | CN¥37.80 Million | ▲ +2.2 pp |
| 2017 | 68.1% | CN¥147.35 Million | CN¥216.36 Million | CN¥191.27 Million | CN¥43.92 Million | ▲ +0.1 pp |
| 2016 | 68.0% | CN¥120.73 Million | CN¥177.44 Million | CN¥156.62 Million | CN¥35.90 Million | ▲ +12.5 pp |
| 2015 | 55.6% | CN¥69.39 Million | CN¥124.89 Million | CN¥98.57 Million | CN¥29.19 Million | ▲ +33.1 pp |
| 2014 | 22.5% | CN¥14.76 Million | CN¥65.64 Million | CN¥65.34 Million | CN¥50.57 Million | ▲ +29.0 pp |
| 2013 | -6.5% | CN¥-2.23 Million | CN¥34.17 Million | CN¥35.35 Million | CN¥37.59 Million | — |