Epoxy Base Electronic Material Corp Ltd (603002) — Working Capital to Net Assets Ratio
Epoxy Base Electronic Material Corp Ltd (603002) has a Working Capital to Net Assets ratio of 48.9% as of June 2026. Working capital of CN¥1.70 Billion (current assets of CN¥4.03 Billion minus current liabilities of CN¥2.33 Billion) is measured against net assets of CN¥3.48 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 603002 days of operational coverage to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Epoxy Base Electronic Material Corp Ltd Working Capital to Net Assets (2007–2025)
This chart shows how Epoxy Base Electronic Material Corp Ltd's Working Capital to Net Assets ratio has evolved across 19 annual periods from 2007 to 2025. As of June 2026, the ratio stands at 48.9%, reflecting working capital of CN¥1.70 Billion against net assets of CN¥3.48 Billion CNY. For the complete balance sheet picture, see total assets of Epoxy Base Electronic Material Corp Ltd.
Annual Working Capital to Net Assets for Epoxy Base Electronic Material Corp Ltd (2007–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Epoxy Base Electronic Material Corp Ltd from 2007 to 2025, covering 19 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 Epoxy Base Electronic Material Corp Ltd (603002) asset resilience 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 | 38.4% | CN¥1.33 Billion | CN¥3.46 Billion | CN¥3.18 Billion | CN¥1.86 Billion | ▼ -11.7 pp |
| 2024 | 50.1% | CN¥1.72 Billion | CN¥3.44 Billion | CN¥2.64 Billion | CN¥916.86 Million | ▼ -20.3 pp |
| 2023 | 70.4% | CN¥2.43 Billion | CN¥3.45 Billion | CN¥3.55 Billion | CN¥1.12 Billion | ▲ +14.7 pp |
| 2022 | 55.7% | CN¥1.37 Billion | CN¥2.46 Billion | CN¥2.50 Billion | CN¥1.14 Billion | ▲ +0.5 pp |
| 2021 | 55.1% | CN¥1.15 Billion | CN¥2.08 Billion | CN¥3.61 Billion | CN¥2.47 Billion | ▼ -1.3 pp |
| 2020 | 56.5% | CN¥1.11 Billion | CN¥1.97 Billion | CN¥2.58 Billion | CN¥1.47 Billion | ▼ -2.6 pp |
| 2019 | 59.0% | CN¥685.04 Million | CN¥1.16 Billion | CN¥1.35 Billion | CN¥661.22 Million | ▲ +9.6 pp |
| 2018 | 49.5% | CN¥549.32 Million | CN¥1.11 Billion | CN¥1.35 Billion | CN¥801.88 Million | ▲ +5.7 pp |
| 2017 | 43.8% | CN¥480.73 Million | CN¥1.10 Billion | CN¥1.03 Billion | CN¥547.95 Million | ▼ -5.3 pp |
| 2016 | 49.1% | CN¥504.80 Million | CN¥1.03 Billion | CN¥987.22 Million | CN¥482.42 Million | ▼ -33.0 pp |
| 2015 | 82.1% | CN¥804.40 Million | CN¥979.37 Million | CN¥1.17 Billion | CN¥364.85 Million | ▼ -4.9 pp |
| 2014 | 87.0% | CN¥813.69 Million | CN¥934.92 Million | CN¥1.33 Billion | CN¥515.20 Million | ▲ +0.3 pp |
| 2013 | 86.7% | CN¥774.19 Million | CN¥892.99 Million | CN¥1.22 Billion | CN¥450.41 Million | ▲ +1.0 pp |
| 2012 | 85.7% | CN¥720.34 Million | CN¥840.11 Million | CN¥1.26 Billion | CN¥538.73 Million | ▲ +12.1 pp |
| 2011 | 73.7% | CN¥357.00 Million | CN¥484.49 Million | CN¥1.02 Billion | CN¥664.04 Million | ▼ -6.0 pp |
| 2010 | 79.7% | CN¥364.94 Million | CN¥457.93 Million | CN¥771.82 Million | CN¥406.88 Million | ▲ +6.6 pp |
| 2009 | 73.1% | CN¥305.98 Million | CN¥418.66 Million | CN¥608.30 Million | CN¥302.32 Million | ▲ +1.9 pp |
| 2008 | 71.2% | CN¥267.73 Million | CN¥376.23 Million | CN¥420.88 Million | CN¥153.15 Million | ▲ +6.1 pp |
| 2007 | 65.0% | CN¥227.87 Million | CN¥350.36 Million | CN¥544.23 Million | CN¥316.36 Million | — |