SMO ClinPlus Co. Ltd. (301257) — Working Capital to Net Assets Ratio
SMO ClinPlus Co. Ltd. (301257) has a Working Capital to Net Assets ratio of 75.5% as of March 2026. Working capital of CN¥967.84 Million (current assets of CN¥1.21 Billion minus current liabilities of CN¥242.38 Million) is measured against net assets of CN¥1.28 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 301257 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
SMO ClinPlus Co. Ltd. Working Capital to Net Assets (2019–2025)
This chart shows how SMO ClinPlus 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 75.5%, reflecting working capital of CN¥967.84 Million against net assets of CN¥1.28 Billion CNY. For the complete balance sheet picture, see balance sheet size of SMO ClinPlus Co. Ltd..
Annual Working Capital to Net Assets for SMO ClinPlus Co. Ltd. (2019–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for SMO ClinPlus 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 how resilient are SMO ClinPlus Co. Ltd.'s assets 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 | 82.5% | CN¥1.05 Billion | CN¥1.27 Billion | CN¥1.32 Billion | CN¥273.80 Million | ▼ -14.1 pp |
| 2024 | 96.6% | CN¥1.13 Billion | CN¥1.17 Billion | CN¥1.39 Billion | CN¥255.78 Million | ▼ -0.1 pp |
| 2023 | 96.8% | CN¥1.05 Billion | CN¥1.08 Billion | CN¥1.33 Billion | CN¥280.75 Million | ▼ -0.3 pp |
| 2022 | 97.1% | CN¥924.28 Million | CN¥951.97 Million | CN¥1.13 Billion | CN¥208.43 Million | ▲ +7.8 pp |
| 2021 | 89.3% | CN¥204.29 Million | CN¥228.84 Million | CN¥378.68 Million | CN¥174.39 Million | ▲ +1.3 pp |
| 2020 | 88.0% | CN¥145.15 Million | CN¥164.96 Million | CN¥270.29 Million | CN¥125.14 Million | ▲ +0.4 pp |
| 2019 | 87.6% | CN¥109.69 Million | CN¥125.19 Million | CN¥186.42 Million | CN¥76.74 Million | — |