Tibet Summit Resources Co Ltd (600338) — Working Capital to Net Assets Ratio
Tibet Summit Resources Co Ltd (600338) has a Working Capital to Net Assets ratio of -23.7% as of March 2026. Working capital of CN¥-1.08 Billion (current assets of CN¥1.02 Billion minus current liabilities of CN¥2.11 Billion) is measured against net assets of CN¥4.58 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Tibet Summit Resources Co Ltd balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Tibet Summit Resources Co Ltd Working Capital to Net Assets (1997–2025)
This chart shows how Tibet Summit Resources Co Ltd's Working Capital to Net Assets ratio has evolved across 29 annual periods from 1997 to 2025. As of March 2026, the ratio stands at -23.7%, reflecting working capital of CN¥-1.08 Billion against net assets of CN¥4.58 Billion CNY. Check Tibet Summit Resources Co Ltd tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Tibet Summit Resources Co Ltd (1997–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Tibet Summit Resources Co Ltd from 1997 to 2025, covering 29 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 600338 stock market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -26.8% | CN¥-1.21 Billion | CN¥4.52 Billion | CN¥941.06 Million | CN¥2.15 Billion | ▲ +13.5 pp |
| 2024 | -40.4% | CN¥-1.51 Billion | CN¥3.74 Billion | CN¥879.53 Million | CN¥2.39 Billion | ▲ +7.1 pp |
| 2023 | -47.5% | CN¥-1.53 Billion | CN¥3.23 Billion | CN¥710.24 Million | CN¥2.24 Billion | ▼ -13.4 pp |
| 2022 | -34.1% | CN¥-1.19 Billion | CN¥3.49 Billion | CN¥637.28 Million | CN¥1.83 Billion | ▼ -8.4 pp |
| 2021 | -25.7% | CN¥-703.91 Million | CN¥2.74 Billion | CN¥513.47 Million | CN¥1.22 Billion | ▲ +23.0 pp |
| 2020 | -48.7% | CN¥-994.35 Million | CN¥2.04 Billion | CN¥631.97 Million | CN¥1.63 Billion | ▼ -74.5 pp |
| 2019 | 25.8% | CN¥706.27 Million | CN¥2.74 Billion | CN¥2.14 Billion | CN¥1.44 Billion | ▼ -26.0 pp |
| 2018 | 51.7% | CN¥1.12 Billion | CN¥2.17 Billion | CN¥3.15 Billion | CN¥2.02 Billion | ▲ +17.0 pp |
| 2017 | 34.7% | CN¥591.15 Million | CN¥1.70 Billion | CN¥1.84 Billion | CN¥1.25 Billion | ▲ +27.0 pp |
| 2016 | 7.7% | CN¥100.31 Million | CN¥1.30 Billion | CN¥745.17 Million | CN¥644.86 Million | ▲ +29.1 pp |
| 2015 | -21.4% | CN¥-143.19 Million | CN¥670.37 Million | CN¥389.74 Million | CN¥532.94 Million | ▲ +136.6 pp |
| 2014 | -158.0% | CN¥-97.52 Million | CN¥61.74 Million | CN¥336.01 Million | CN¥433.53 Million | ▲ +309.9 pp |
| 2013 | -467.9% | CN¥-249.15 Million | CN¥53.25 Million | CN¥227.16 Million | CN¥476.31 Million | ▼ -14.7 pp |
| 2012 | -453.1% | CN¥-121.02 Million | CN¥26.71 Million | CN¥198.67 Million | CN¥319.70 Million | ▼ -902.1 pp |
| 2011 | 449.0% | CN¥-213.07 Million | CN¥-47.46 Million | CN¥240.37 Million | CN¥453.44 Million | ▼ -5165.5 pp |
| 2010 | 5614.5% | CN¥-245.92 Million | CN¥-4.38 Million | CN¥278.69 Million | CN¥524.61 Million | ▼ -44542.3 pp |
| 2009 | 50156.8% | CN¥-165.87 Million | CN¥-330.70K | CN¥331.44 Million | CN¥497.31 Million | ▲ +49812.8 pp |
| 2008 | 344.0% | CN¥-244.83 Million | CN¥-71.17 Million | CN¥164.70 Million | CN¥409.53 Million | ▲ +89.9 pp |
| 2007 | 254.1% | CN¥-304.54 Million | CN¥-119.85 Million | CN¥259.52 Million | CN¥564.06 Million | ▼ -494.3 pp |
| 2006 | 748.4% | CN¥-236.34 Million | CN¥-31.58 Million | CN¥412.41 Million | CN¥648.75 Million | ▲ +279.2 pp |
| 2005 | 469.3% | CN¥-201.64 Million | CN¥-42.97 Million | CN¥113.07 Million | CN¥314.71 Million | ▲ +1315.7 pp |
| 2004 | -846.5% | CN¥-226.21 Million | CN¥26.72 Million | CN¥151.49 Million | CN¥377.70 Million | ▲ +293.4 pp |
| 2003 | -1139.9% | CN¥-245.83 Million | CN¥21.57 Million | CN¥169.05 Million | CN¥414.88 Million | ▼ -1171.4 pp |
| 2002 | 31.5% | CN¥146.08 Million | CN¥463.36 Million | CN¥681.79 Million | CN¥535.70 Million | ▼ -30.5 pp |
| 2001 | 62.1% | CN¥379.05 Million | CN¥610.72 Million | CN¥754.16 Million | CN¥375.11 Million | ▼ -5.2 pp |
| 2000 | 67.2% | CN¥397.68 Million | CN¥591.55 Million | CN¥894.63 Million | CN¥496.95 Million | ▲ +53.2 pp |
| 1999 | 14.0% | CN¥28.51 Million | CN¥203.79 Million | CN¥446.61 Million | CN¥418.10 Million | ▼ -22.1 pp |
| 1998 | 36.0% | CN¥72.56 Million | CN¥201.29 Million | CN¥435.31 Million | CN¥362.75 Million | ▲ +16.3 pp |
| 1997 | 19.8% | CN¥28.12 Million | CN¥142.25 Million | CN¥263.62 Million | CN¥235.50 Million | — |