Universal Scientific Industrial Shanghai Co Ltd (601231) — Working Capital to Net Assets Ratio
Universal Scientific Industrial Shanghai Co Ltd (601231) has a Working Capital to Net Assets ratio of 74.0% as of December 2025. Working capital of CN¥15.34 Billion (current assets of CN¥32.14 Billion minus current liabilities of CN¥16.80 Billion) is measured against net assets of CN¥20.72 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Universal Scientific Industrial Shanghai balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Universal Scientific Industrial Shanghai Co Ltd Working Capital to Net Assets (2008–2025)
This chart shows how Universal Scientific Industrial Shanghai Co Ltd's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2008 to 2025. As of December 2025, the ratio stands at 74.0%, reflecting working capital of CN¥15.34 Billion against net assets of CN¥20.72 Billion CNY. Check tangible equity quality of Universal Scientific Industrial Shanghai to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Universal Scientific Industrial Shanghai Co Ltd (2008–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Universal Scientific Industrial Shanghai Co Ltd from 2008 to 2025, covering 18 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 601231 market cap overview.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 74.0% | CN¥15.34 Billion | CN¥20.72 Billion | CN¥32.14 Billion | CN¥16.80 Billion | ▼ -3.5 pp |
| 2024 | 77.6% | CN¥14.01 Billion | CN¥18.06 Billion | CN¥31.60 Billion | CN¥17.58 Billion | ▲ +20.8 pp |
| 2023 | 56.8% | CN¥9.71 Billion | CN¥17.09 Billion | CN¥30.97 Billion | CN¥21.26 Billion | ▼ -20.0 pp |
| 2022 | 76.8% | CN¥12.10 Billion | CN¥15.75 Billion | CN¥30.85 Billion | CN¥18.75 Billion | ▼ -6.7 pp |
| 2021 | 83.5% | CN¥10.93 Billion | CN¥13.08 Billion | CN¥28.49 Billion | CN¥17.57 Billion | ▲ +3.4 pp |
| 2020 | 80.1% | CN¥9.65 Billion | CN¥12.05 Billion | CN¥24.57 Billion | CN¥14.91 Billion | ▲ +9.0 pp |
| 2019 | 71.1% | CN¥7.33 Billion | CN¥10.31 Billion | CN¥18.19 Billion | CN¥10.86 Billion | ▼ -6.5 pp |
| 2018 | 77.6% | CN¥7.30 Billion | CN¥9.41 Billion | CN¥17.90 Billion | CN¥10.60 Billion | ▲ +0.4 pp |
| 2017 | 77.1% | CN¥6.66 Billion | CN¥8.63 Billion | CN¥15.26 Billion | CN¥8.61 Billion | ▲ +7.7 pp |
| 2016 | 69.5% | CN¥5.24 Billion | CN¥7.54 Billion | CN¥12.91 Billion | CN¥7.68 Billion | ▲ +8.9 pp |
| 2015 | 60.6% | CN¥4.13 Billion | CN¥6.81 Billion | CN¥10.26 Billion | CN¥6.14 Billion | ▼ -0.7 pp |
| 2014 | 61.3% | CN¥3.88 Billion | CN¥6.33 Billion | CN¥9.83 Billion | CN¥5.95 Billion | ▼ -5.4 pp |
| 2013 | 66.7% | CN¥2.54 Billion | CN¥3.80 Billion | CN¥7.13 Billion | CN¥4.60 Billion | ▼ -2.2 pp |
| 2012 | 68.9% | CN¥2.37 Billion | CN¥3.44 Billion | CN¥6.95 Billion | CN¥4.57 Billion | ▼ -7.2 pp |
| 2011 | 76.1% | CN¥1.57 Billion | CN¥2.06 Billion | CN¥5.24 Billion | CN¥3.67 Billion | ▲ +16.7 pp |
| 2010 | 59.4% | CN¥1.42 Billion | CN¥2.39 Billion | CN¥6.43 Billion | CN¥5.01 Billion | ▲ +0.9 pp |
| 2009 | 58.5% | CN¥1.72 Billion | CN¥2.94 Billion | CN¥5.95 Billion | CN¥4.22 Billion | ▲ +10.7 pp |
| 2008 | 47.8% | CN¥1.36 Billion | CN¥2.86 Billion | CN¥4.71 Billion | CN¥3.35 Billion | — |