Changbai Mountain Tourism Co Ltd (603099) — Working Capital to Net Assets Ratio
Changbai Mountain Tourism Co Ltd (603099) has a Working Capital to Net Assets ratio of 28.8% as of March 2026. Working capital of CN¥440.61 Million (current assets of CN¥623.69 Million minus current liabilities of CN¥183.08 Million) is measured against net assets of CN¥1.53 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See 603099 FCF to total liabilities ratio to measure the company's free cash flow as a share of total liabilities.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Changbai Mountain Tourism Co Ltd Working Capital to Net Assets (2009–2025)
This chart shows how Changbai Mountain Tourism Co Ltd's Working Capital to Net Assets ratio has evolved across 17 annual periods from 2009 to 2025. As of March 2026, the ratio stands at 28.8%, reflecting working capital of CN¥440.61 Million against net assets of CN¥1.53 Billion CNY. See 603099 defensive asset coverage days to measure how many days the company can operate on defensive assets alone.
Annual Working Capital to Net Assets for Changbai Mountain Tourism Co Ltd (2009–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Changbai Mountain Tourism Co Ltd from 2009 to 2025, covering 17 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 603099 market cap overview.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 26.4% | CN¥402.81 Million | CN¥1.52 Billion | CN¥632.35 Million | CN¥229.54 Million | ▲ +8.0 pp |
| 2024 | 18.4% | CN¥213.79 Million | CN¥1.16 Billion | CN¥444.92 Million | CN¥231.13 Million | ▼ -0.7 pp |
| 2023 | 19.1% | CN¥198.70 Million | CN¥1.04 Billion | CN¥329.40 Million | CN¥130.70 Million | ▲ +11.1 pp |
| 2022 | 8.1% | CN¥72.97 Million | CN¥906.20 Million | CN¥159.23 Million | CN¥86.26 Million | ▼ -7.0 pp |
| 2021 | 15.0% | CN¥144.93 Million | CN¥965.63 Million | CN¥207.05 Million | CN¥62.12 Million | ▼ -0.9 pp |
| 2020 | 15.9% | CN¥161.64 Million | CN¥1.02 Billion | CN¥268.97 Million | CN¥107.32 Million | ▼ -3.4 pp |
| 2019 | 19.3% | CN¥208.67 Million | CN¥1.08 Billion | CN¥334.76 Million | CN¥126.09 Million | ▲ +9.8 pp |
| 2018 | 9.5% | CN¥95.96 Million | CN¥1.01 Billion | CN¥253.80 Million | CN¥157.84 Million | ▼ -1.8 pp |
| 2017 | 11.3% | CN¥107.45 Million | CN¥950.25 Million | CN¥277.43 Million | CN¥169.98 Million | ▲ +6.5 pp |
| 2016 | 4.8% | CN¥43.53 Million | CN¥901.19 Million | CN¥252.67 Million | CN¥209.14 Million | ▼ -43.7 pp |
| 2015 | 48.6% | CN¥417.71 Million | CN¥859.89 Million | CN¥457.84 Million | CN¥40.14 Million | ▼ -6.7 pp |
| 2014 | 55.3% | CN¥434.89 Million | CN¥786.57 Million | CN¥477.52 Million | CN¥42.63 Million | ▲ +24.8 pp |
| 2013 | 30.5% | CN¥133.61 Million | CN¥437.97 Million | CN¥167.88 Million | CN¥34.27 Million | ▲ +6.9 pp |
| 2012 | 23.7% | CN¥90.68 Million | CN¥383.38 Million | CN¥132.03 Million | CN¥41.35 Million | ▲ +16.0 pp |
| 2011 | 7.6% | CN¥23.42 Million | CN¥306.95 Million | CN¥89.67 Million | CN¥66.25 Million | ▼ -41.7 pp |
| 2010 | 49.4% | CN¥135.54 Million | CN¥274.55 Million | CN¥153.85 Million | CN¥18.31 Million | ▲ +16.8 pp |
| 2009 | 32.6% | CN¥75.41 Million | CN¥231.37 Million | CN¥89.35 Million | CN¥13.94 Million | — |