Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd (600854) — Working Capital to Net Assets Ratio
Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd (600854) has a Working Capital to Net Assets ratio of 54.1% as of March 2026. Working capital of CN¥1.26 Billion (current assets of CN¥1.39 Billion minus current liabilities of CN¥127.84 Million) is measured against net assets of CN¥2.33 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Jiangsu Chunlan Refrigerating Equipment balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd Working Capital to Net Assets (1994–2025)
This chart shows how Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd's Working Capital to Net Assets ratio has evolved across 32 annual periods from 1994 to 2025. As of March 2026, the ratio stands at 54.1%, reflecting working capital of CN¥1.26 Billion against net assets of CN¥2.33 Billion CNY. Check 600854 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Jiangsu Chunlan Refrigerating Equipment Stock Co Ltd (1994–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Jiangsu Chunlan Refrigerating Equipment Stock 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. For live market cap and the full company profile, see market cap of Jiangsu Chunlan Refrigerating Equipment .
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 54.1% | CN¥1.25 Billion | CN¥2.32 Billion | CN¥1.38 Billion | CN¥124.75 Million | ▲ +2.5 pp |
| 2024 | 51.7% | CN¥1.17 Billion | CN¥2.27 Billion | CN¥1.32 Billion | CN¥148.98 Million | ▲ +1.3 pp |
| 2023 | 50.4% | CN¥1.11 Billion | CN¥2.20 Billion | CN¥1.27 Billion | CN¥158.19 Million | ▲ +2.9 pp |
| 2022 | 47.5% | CN¥993.17 Million | CN¥2.09 Billion | CN¥1.29 Billion | CN¥297.93 Million | ▲ +1.6 pp |
| 2021 | 45.9% | CN¥897.35 Million | CN¥1.95 Billion | CN¥1.39 Billion | CN¥489.11 Million | ▲ +5.1 pp |
| 2020 | 40.8% | CN¥779.38 Million | CN¥1.91 Billion | CN¥1.07 Billion | CN¥286.86 Million | ▲ +1.9 pp |
| 2019 | 38.9% | CN¥725.20 Million | CN¥1.86 Billion | CN¥949.50 Million | CN¥224.30 Million | ▼ -4.6 pp |
| 2018 | 43.5% | CN¥803.65 Million | CN¥1.85 Billion | CN¥1.10 Billion | CN¥294.19 Million | ▲ +5.6 pp |
| 2017 | 38.0% | CN¥702.07 Million | CN¥1.85 Billion | CN¥1.25 Billion | CN¥544.88 Million | ▲ +6.9 pp |
| 2016 | 31.0% | CN¥583.31 Million | CN¥1.88 Billion | CN¥978.49 Million | CN¥395.18 Million | ▼ -3.4 pp |
| 2015 | 34.4% | CN¥651.86 Million | CN¥1.89 Billion | CN¥1.08 Billion | CN¥429.38 Million | ▲ +0.5 pp |
| 2014 | 33.9% | CN¥640.35 Million | CN¥1.89 Billion | CN¥1.21 Billion | CN¥572.10 Million | ▼ -4.3 pp |
| 2013 | 38.1% | CN¥728.82 Million | CN¥1.91 Billion | CN¥1.30 Billion | CN¥566.98 Million | ▲ +1.8 pp |
| 2012 | 36.4% | CN¥686.09 Million | CN¥1.89 Billion | CN¥1.42 Billion | CN¥738.83 Million | ▼ -0.3 pp |
| 2011 | 36.7% | CN¥691.07 Million | CN¥1.88 Billion | CN¥1.40 Billion | CN¥708.85 Million | ▼ -0.5 pp |
| 2010 | 37.2% | CN¥697.01 Million | CN¥1.87 Billion | CN¥1.23 Billion | CN¥531.33 Million | ▲ +1.5 pp |
| 2009 | 35.7% | CN¥803.51 Million | CN¥2.25 Billion | CN¥1.22 Billion | CN¥412.97 Million | ▼ -16.6 pp |
| 2008 | 52.3% | CN¥1.22 Billion | CN¥2.33 Billion | CN¥1.75 Billion | CN¥527.65 Million | ▼ -1.6 pp |
| 2007 | 53.9% | CN¥1.30 Billion | CN¥2.40 Billion | CN¥2.82 Billion | CN¥1.52 Billion | ▲ +2.1 pp |
| 2006 | 51.8% | CN¥1.62 Billion | CN¥3.14 Billion | CN¥3.04 Billion | CN¥1.41 Billion | ▲ +0.5 pp |
| 2005 | 51.3% | CN¥1.71 Billion | CN¥3.34 Billion | CN¥3.25 Billion | CN¥1.54 Billion | ▼ -4.0 pp |
| 2004 | 55.3% | CN¥1.78 Billion | CN¥3.22 Billion | CN¥3.17 Billion | CN¥1.39 Billion | ▲ +1.0 pp |
| 2003 | 54.3% | CN¥1.76 Billion | CN¥3.25 Billion | CN¥3.05 Billion | CN¥1.29 Billion | ▲ +4.3 pp |
| 2002 | 50.0% | CN¥1.59 Billion | CN¥3.19 Billion | CN¥2.01 Billion | CN¥419.16 Million | ▲ +5.4 pp |
| 2001 | 44.6% | CN¥1.41 Billion | CN¥3.16 Billion | CN¥2.35 Billion | CN¥938.66 Million | ▲ +3.8 pp |
| 2000 | 40.8% | CN¥744.24 Million | CN¥1.83 Billion | CN¥1.48 Billion | CN¥731.10 Million | ▲ +5.7 pp |
| 1999 | 35.1% | CN¥560.12 Million | CN¥1.60 Billion | CN¥1.28 Billion | CN¥720.58 Million | ▲ +7.0 pp |
| 1998 | 28.1% | CN¥406.28 Million | CN¥1.45 Billion | CN¥898.59 Million | CN¥492.31 Million | ▼ -4.1 pp |
| 1997 | 32.2% | CN¥259.04 Million | CN¥804.73 Million | CN¥819.11 Million | CN¥560.07 Million | ▲ +10.2 pp |
| 1996 | 22.0% | CN¥142.70 Million | CN¥648.48 Million | CN¥776.09 Million | CN¥633.39 Million | ▲ +4.4 pp |
| 1995 | 17.6% | CN¥85.92 Million | CN¥487.27 Million | CN¥622.39 Million | CN¥536.47 Million | ▼ -39.0 pp |
| 1994 | 56.7% | CN¥297.61 Million | CN¥525.33 Million | CN¥633.48 Million | CN¥335.87 Million | — |