SEP Analytical (Shanghai) Co. Ltd. (301228) — Working Capital to Net Assets Ratio
SEP Analytical (Shanghai) Co. Ltd. (301228) has a Working Capital to Net Assets ratio of 54.2% as of March 2026. Working capital of CN¥329.14 Million (current assets of CN¥675.36 Million minus current liabilities of CN¥346.22 Million) is measured against net assets of CN¥606.89 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See SEP Analytical (Shanghai) Co. Ltd. liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SEP Analytical (Shanghai) Co. Ltd. Working Capital to Net Assets (2019–2025)
This chart shows how SEP Analytical (Shanghai) 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 54.2%, reflecting working capital of CN¥329.14 Million against net assets of CN¥606.89 Million CNY. For the complete balance sheet picture, see total assets of SEP Analytical (Shanghai) Co. Ltd..
Annual Working Capital to Net Assets for SEP Analytical (Shanghai) Co. Ltd. (2019–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for SEP Analytical (Shanghai) 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. Check 301228 financial resilience to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 55.2% | CN¥342.30 Million | CN¥620.10 Million | CN¥742.48 Million | CN¥400.18 Million | ▼ -15.6 pp |
| 2024 | 70.8% | CN¥560.82 Million | CN¥792.19 Million | CN¥875.98 Million | CN¥315.17 Million | ▲ +4.0 pp |
| 2023 | 66.8% | CN¥609.53 Million | CN¥912.78 Million | CN¥892.17 Million | CN¥282.64 Million | ▼ -1.9 pp |
| 2022 | 68.7% | CN¥664.41 Million | CN¥967.12 Million | CN¥890.09 Million | CN¥225.68 Million | ▲ +2.1 pp |
| 2021 | 66.6% | CN¥295.99 Million | CN¥444.36 Million | CN¥478.73 Million | CN¥182.74 Million | ▲ +7.4 pp |
| 2020 | 59.2% | CN¥231.85 Million | CN¥391.53 Million | CN¥426.86 Million | CN¥195.01 Million | ▼ -5.8 pp |
| 2019 | 65.1% | CN¥220.32 Million | CN¥338.60 Million | CN¥357.40 Million | CN¥137.09 Million | — |