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 -51.7% as of September 2025. Working capital of CN¥-2.19 Billion (current assets of CN¥6.06 Billion minus current liabilities of CN¥8.25 Billion) is measured against net assets of CN¥4.23 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 600132 net asset quality index to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Chongqing Brewery Co Ltd Working Capital to Net Assets (1994–2024)
This chart shows how Chongqing Brewery Co Ltd's Working Capital to Net Assets ratio has evolved across 31 annual periods from 1994 to 2024. As of September 2025, the ratio stands at -51.7%, reflecting working capital of CN¥-2.19 Billion against net assets of CN¥4.23 Billion CNY. Check tangible equity quality of Chongqing Brewery Co Ltd to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Chongqing Brewery Co Ltd (1994–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Chongqing Brewery Co Ltd from 1994 to 2024, covering 31 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 Chongqing Brewery Co Ltd market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (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 | — |