Henan Rebecca Hair Products Co Ltd (600439) — Working Capital to Net Assets Ratio
Henan Rebecca Hair Products Co Ltd (600439) has a Working Capital to Net Assets ratio of 71.4% as of September 2025. Working capital of CN¥1.88 Billion (current assets of CN¥3.78 Billion minus current liabilities of CN¥1.89 Billion) is measured against net assets of CN¥2.64 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 600439 net asset quality score to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Henan Rebecca Hair Products Co Ltd Working Capital to Net Assets (2000–2024)
This chart shows how Henan Rebecca Hair Products Co Ltd's Working Capital to Net Assets ratio has evolved across 25 annual periods from 2000 to 2024. As of September 2025, the ratio stands at 71.4%, reflecting working capital of CN¥1.88 Billion against net assets of CN¥2.64 Billion CNY. Check 600439 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Henan Rebecca Hair Products Co Ltd (2000–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Henan Rebecca Hair Products Co Ltd from 2000 to 2024, covering 25 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 market cap of Henan Rebecca Hair Products Co Ltd.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 73.3% | CN¥1.92 Billion | CN¥2.63 Billion | CN¥4.20 Billion | CN¥2.27 Billion | ▼ -11.6 pp |
| 2023 | 84.9% | CN¥2.34 Billion | CN¥2.76 Billion | CN¥4.44 Billion | CN¥2.10 Billion | ▼ -2.7 pp |
| 2022 | 87.6% | CN¥2.48 Billion | CN¥2.83 Billion | CN¥4.36 Billion | CN¥1.89 Billion | ▲ +7.2 pp |
| 2021 | 80.4% | CN¥2.24 Billion | CN¥2.79 Billion | CN¥3.89 Billion | CN¥1.65 Billion | ▲ +13.1 pp |
| 2020 | 67.2% | CN¥1.87 Billion | CN¥2.77 Billion | CN¥3.88 Billion | CN¥2.01 Billion | ▼ -20.5 pp |
| 2019 | 87.8% | CN¥2.52 Billion | CN¥2.87 Billion | CN¥4.02 Billion | CN¥1.50 Billion | ▲ +16.0 pp |
| 2018 | 71.8% | CN¥2.05 Billion | CN¥2.86 Billion | CN¥3.79 Billion | CN¥1.74 Billion | ▼ -34.1 pp |
| 2017 | 105.8% | CN¥2.83 Billion | CN¥2.67 Billion | CN¥3.38 Billion | CN¥553.48 Million | ▲ +21.5 pp |
| 2016 | 84.4% | CN¥1.97 Billion | CN¥2.34 Billion | CN¥3.34 Billion | CN¥1.37 Billion | ▼ -12.4 pp |
| 2015 | 96.8% | CN¥2.27 Billion | CN¥2.35 Billion | CN¥3.95 Billion | CN¥1.68 Billion | ▲ +21.1 pp |
| 2014 | 75.7% | CN¥1.72 Billion | CN¥2.27 Billion | CN¥3.38 Billion | CN¥1.66 Billion | ▼ -18.5 pp |
| 2013 | 94.1% | CN¥2.12 Billion | CN¥2.26 Billion | CN¥3.20 Billion | CN¥1.08 Billion | ▲ +20.0 pp |
| 2012 | 74.2% | CN¥1.62 Billion | CN¥2.18 Billion | CN¥3.43 Billion | CN¥1.81 Billion | ▼ -18.9 pp |
| 2011 | 93.1% | CN¥1.98 Billion | CN¥2.13 Billion | CN¥2.91 Billion | CN¥933.79 Million | ▼ -22.2 pp |
| 2010 | 115.2% | CN¥2.30 Billion | CN¥2.00 Billion | CN¥2.84 Billion | CN¥532.88 Million | ▲ +26.5 pp |
| 2009 | 88.7% | CN¥1.17 Billion | CN¥1.32 Billion | CN¥2.21 Billion | CN¥1.04 Billion | ▲ +7.3 pp |
| 2008 | 81.4% | CN¥1.02 Billion | CN¥1.25 Billion | CN¥1.49 Billion | CN¥472.58 Million | ▼ -6.5 pp |
| 2007 | 87.9% | CN¥946.25 Million | CN¥1.08 Billion | CN¥1.23 Billion | CN¥278.96 Million | ▲ +11.9 pp |
| 2006 | 76.0% | CN¥701.93 Million | CN¥923.49 Million | CN¥1.05 Billion | CN¥345.45 Million | ▲ +14.8 pp |
| 2005 | 61.2% | CN¥310.63 Million | CN¥507.86 Million | CN¥739.58 Million | CN¥428.96 Million | ▲ +8.7 pp |
| 2004 | 52.4% | CN¥235.91 Million | CN¥450.01 Million | CN¥663.28 Million | CN¥427.36 Million | ▼ -21.8 pp |
| 2003 | 74.2% | CN¥309.13 Million | CN¥416.75 Million | CN¥551.55 Million | CN¥242.42 Million | ▲ +13.5 pp |
| 2002 | 60.7% | CN¥78.89 Million | CN¥129.96 Million | CN¥295.59 Million | CN¥216.70 Million | ▼ -18.1 pp |
| 2001 | 78.8% | CN¥83.18 Million | CN¥105.59 Million | CN¥225.40 Million | CN¥142.22 Million | ▼ -36.1 pp |
| 2000 | 114.9% | CN¥98.63 Million | CN¥85.82 Million | CN¥199.14 Million | CN¥100.51 Million | — |