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 defensive interval ratio of Tibet Summit Resources Co Ltd to measure how many days the company can operate on defensive assets alone.
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. For the complete balance sheet picture, see how large is Tibet Summit Resources Co Ltd's balance sheet.
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. Check Tibet Summit Resources Co Ltd (600338) liquid assets 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 | -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 | — |