China Building Material (603060) — Working Capital to Net Assets Ratio
China Building Material (603060) has a Working Capital to Net Assets ratio of 31.6% as of September 2025. Working capital of CN¥854.98 Million (current assets of CN¥2.61 Billion minus current liabilities of CN¥1.76 Billion) is measured against net assets of CN¥2.71 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of China Building Material to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
China Building Material Working Capital to Net Assets (2011–2024)
This chart shows how China Building Material's Working Capital to Net Assets ratio has evolved across 14 annual periods from 2011 to 2024. As of September 2025, the ratio stands at 31.6%, reflecting working capital of CN¥854.98 Million against net assets of CN¥2.71 Billion CNY. Check China Building Material tangible net worth ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for China Building Material (2011–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for China Building Material from 2011 to 2024, covering 14 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 how much is China Building Material worth.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 34.1% | CN¥945.14 Million | CN¥2.77 Billion | CN¥2.47 Billion | CN¥1.52 Billion | ▲ +19.0 pp |
| 2023 | 15.1% | CN¥388.00 Million | CN¥2.58 Billion | CN¥2.01 Billion | CN¥1.62 Billion | ▼ -2.1 pp |
| 2022 | 17.2% | CN¥414.24 Million | CN¥2.41 Billion | CN¥1.66 Billion | CN¥1.24 Billion | ▼ -1.7 pp |
| 2021 | 18.9% | CN¥408.09 Million | CN¥2.16 Billion | CN¥1.36 Billion | CN¥951.72 Million | ▼ -0.5 pp |
| 2020 | 19.4% | CN¥332.23 Million | CN¥1.71 Billion | CN¥877.94 Million | CN¥545.71 Million | ▼ -13.3 pp |
| 2019 | 32.7% | CN¥468.08 Million | CN¥1.43 Billion | CN¥806.10 Million | CN¥338.02 Million | ▼ -21.9 pp |
| 2018 | 54.6% | CN¥690.82 Million | CN¥1.27 Billion | CN¥888.52 Million | CN¥197.69 Million | ▲ +2.1 pp |
| 2017 | 52.5% | CN¥574.11 Million | CN¥1.09 Billion | CN¥758.46 Million | CN¥184.36 Million | ▼ -6.4 pp |
| 2016 | 58.8% | CN¥579.66 Million | CN¥985.41 Million | CN¥800.54 Million | CN¥220.88 Million | ▲ +39.9 pp |
| 2015 | 18.9% | CN¥90.44 Million | CN¥478.02 Million | CN¥261.34 Million | CN¥170.90 Million | ▲ +15.2 pp |
| 2014 | 3.8% | CN¥14.58 Million | CN¥387.35 Million | CN¥158.27 Million | CN¥143.69 Million | ▲ +12.2 pp |
| 2013 | -8.4% | CN¥-26.79 Million | CN¥317.74 Million | CN¥153.05 Million | CN¥179.84 Million | ▼ -39.4 pp |
| 2012 | 31.0% | CN¥78.73 Million | CN¥254.38 Million | CN¥257.56 Million | CN¥178.83 Million | ▼ -8.8 pp |
| 2011 | 39.7% | CN¥83.37 Million | CN¥209.77 Million | CN¥156.67 Million | CN¥73.30 Million | — |