Chongqing Brewery Co Ltd (600132) — Working Capital to Net Assets Ratio
Chongqing Brewery Co Ltd (600132) has a Working Capital to Net Assets ratio of -89.8% as of June 2026. Working capital of CN¥-3.03 Billion (current assets of CN¥5.06 Billion minus current liabilities of CN¥8.09 Billion) is measured against net assets of CN¥3.37 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 600132 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
Chongqing Brewery Co Ltd Working Capital to Net Assets (1994–2025)
This chart shows how Chongqing Brewery Co Ltd's Working Capital to Net Assets ratio has evolved across 32 annual periods from 1994 to 2025. As of June 2026, the ratio stands at -89.8%, reflecting working capital of CN¥-3.03 Billion against net assets of CN¥3.37 Billion CNY. For the complete balance sheet picture, see Chongqing Brewery Co Ltd asset portfolio.
Annual Working Capital to Net Assets for Chongqing Brewery Co Ltd (1994–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Chongqing Brewery Co Ltd from 1994 to 2025, covering 32 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 Chongqing Brewery Co Ltd liquid asset ratio 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 | -129.4% | CN¥-3.70 Billion | CN¥2.86 Billion | CN¥3.55 Billion | CN¥7.25 Billion | ▲ +36.1 pp |
| 2024 | -165.5% | CN¥-4.06 Billion | CN¥2.45 Billion | CN¥3.68 Billion | CN¥7.74 Billion | ▼ -91.1 pp |
| 2023 | -74.4% | CN¥-2.72 Billion | CN¥3.65 Billion | CN¥5.46 Billion | CN¥8.18 Billion | ▼ -5.2 pp |
| 2022 | -69.2% | CN¥-2.51 Billion | CN¥3.62 Billion | CN¥5.80 Billion | CN¥8.31 Billion | ▲ +23.2 pp |
| 2021 | -92.4% | CN¥-2.89 Billion | CN¥3.13 Billion | CN¥4.99 Billion | CN¥7.88 Billion | ▲ +115.0 pp |
| 2020 | -207.4% | CN¥-3.25 Billion | CN¥1.57 Billion | CN¥3.66 Billion | CN¥6.91 Billion | ▼ -221.1 pp |
| 2019 | 13.7% | CN¥206.85 Million | CN¥1.51 Billion | CN¥1.72 Billion | CN¥1.51 Billion | ▲ +35.5 pp |
| 2018 | -21.8% | CN¥-252.97 Million | CN¥1.16 Billion | CN¥1.49 Billion | CN¥1.74 Billion | ▼ -13.2 pp |
| 2017 | -8.6% | CN¥-100.24 Million | CN¥1.17 Billion | CN¥1.61 Billion | CN¥1.71 Billion | ▲ +6.6 pp |
| 2016 | -15.2% | CN¥-189.21 Million | CN¥1.24 Billion | CN¥1.33 Billion | CN¥1.52 Billion | ▲ +45.8 pp |
| 2015 | -61.0% | CN¥-743.67 Million | CN¥1.22 Billion | CN¥1.44 Billion | CN¥2.18 Billion | ▼ -2.8 pp |
| 2014 | -58.2% | CN¥-826.38 Million | CN¥1.42 Billion | CN¥1.37 Billion | CN¥2.20 Billion | ▼ -11.3 pp |
| 2013 | -46.9% | CN¥-844.91 Million | CN¥1.80 Billion | CN¥1.69 Billion | CN¥2.54 Billion | ▲ +2.7 pp |
| 2012 | -49.6% | CN¥-919.84 Million | CN¥1.85 Billion | CN¥1.88 Billion | CN¥2.80 Billion | ▼ -6.0 pp |
| 2011 | -43.6% | CN¥-645.95 Million | CN¥1.48 Billion | CN¥1.41 Billion | CN¥2.06 Billion | ▼ -2.6 pp |
| 2010 | -41.0% | CN¥-613.82 Million | CN¥1.50 Billion | CN¥1.34 Billion | CN¥1.96 Billion | ▼ -6.6 pp |
| 2009 | -34.4% | CN¥-444.93 Million | CN¥1.29 Billion | CN¥1.41 Billion | CN¥1.85 Billion | ▲ +10.6 pp |
| 2008 | -45.1% | CN¥-508.14 Million | CN¥1.13 Billion | CN¥1.28 Billion | CN¥1.79 Billion | ▼ -10.9 pp |
| 2007 | -34.1% | CN¥-335.33 Million | CN¥982.17 Million | CN¥1.01 Billion | CN¥1.35 Billion | ▲ +1.1 pp |
| 2006 | -35.2% | CN¥-313.81 Million | CN¥891.24 Million | CN¥788.80 Million | CN¥1.10 Billion | ▲ +36.4 pp |
| 2005 | -71.6% | CN¥-538.82 Million | CN¥752.38 Million | CN¥636.42 Million | CN¥1.18 Billion | ▼ -9.2 pp |
| 2004 | -62.4% | CN¥-461.95 Million | CN¥740.04 Million | CN¥638.79 Million | CN¥1.10 Billion | ▼ -9.8 pp |
| 2003 | -52.6% | CN¥-381.99 Million | CN¥726.31 Million | CN¥578.04 Million | CN¥960.03 Million | ▼ -43.1 pp |
| 2002 | -9.5% | CN¥-65.25 Million | CN¥683.85 Million | CN¥567.15 Million | CN¥632.40 Million | ▼ -12.8 pp |
| 2001 | 3.3% | CN¥20.69 Million | CN¥629.49 Million | CN¥468.86 Million | CN¥448.17 Million | ▲ +12.8 pp |
| 2000 | -9.5% | CN¥-61.35 Million | CN¥647.85 Million | CN¥507.55 Million | CN¥568.89 Million | ▼ -31.8 pp |
| 1999 | 22.3% | CN¥140.89 Million | CN¥631.03 Million | CN¥380.53 Million | CN¥239.64 Million | ▼ -10.7 pp |
| 1998 | 33.0% | CN¥179.63 Million | CN¥544.00 Million | CN¥388.56 Million | CN¥208.93 Million | ▼ -23.7 pp |
| 1997 | 56.8% | CN¥274.57 Million | CN¥483.79 Million | CN¥360.81 Million | CN¥86.24 Million | ▲ +32.4 pp |
| 1996 | 24.4% | CN¥55.60 Million | CN¥227.98 Million | CN¥248.28 Million | CN¥192.68 Million | ▲ +9.4 pp |
| 1995 | 15.0% | CN¥29.61 Million | CN¥196.92 Million | CN¥179.39 Million | CN¥149.79 Million | ▲ +49.9 pp |
| 1994 | -34.9% | CN¥-26.67 Million | CN¥76.46 Million | CN¥192.94 Million | CN¥219.60 Million | — |