Liaoning Fu-An (603315) — Working Capital to Net Assets Ratio
Liaoning Fu-An (603315) has a Working Capital to Net Assets ratio of 53.0% as of September 2025. Working capital of CN¥897.02 Million (current assets of CN¥2.29 Billion minus current liabilities of CN¥1.39 Billion) is measured against net assets of CN¥1.69 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Liaoning Fu-An balance sheet quality to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Liaoning Fu-An Working Capital to Net Assets (2011–2024)
This chart shows how Liaoning Fu-An'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 53.0%, reflecting working capital of CN¥897.02 Million against net assets of CN¥1.69 Billion CNY. Check Liaoning Fu-An tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Liaoning Fu-An (2011–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Liaoning Fu-An 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 Liaoning Fu-An market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 51.4% | CN¥855.85 Million | CN¥1.66 Billion | CN¥2.01 Billion | CN¥1.15 Billion | ▼ -1.4 pp |
| 2023 | 52.9% | CN¥802.43 Million | CN¥1.52 Billion | CN¥2.03 Billion | CN¥1.23 Billion | ▼ -11.8 pp |
| 2022 | 64.7% | CN¥926.80 Million | CN¥1.43 Billion | CN¥2.17 Billion | CN¥1.25 Billion | ▼ -3.7 pp |
| 2021 | 68.4% | CN¥952.29 Million | CN¥1.39 Billion | CN¥1.99 Billion | CN¥1.04 Billion | ▲ +0.8 pp |
| 2020 | 67.6% | CN¥923.17 Million | CN¥1.37 Billion | CN¥1.65 Billion | CN¥726.36 Million | ▲ +0.5 pp |
| 2019 | 67.1% | CN¥883.70 Million | CN¥1.32 Billion | CN¥1.49 Billion | CN¥607.13 Million | ▲ +15.4 pp |
| 2018 | 51.6% | CN¥509.50 Million | CN¥986.77 Million | CN¥869.32 Million | CN¥359.81 Million | ▲ +1.4 pp |
| 2017 | 50.3% | CN¥493.32 Million | CN¥981.44 Million | CN¥844.34 Million | CN¥351.02 Million | ▲ +14.1 pp |
| 2016 | 36.2% | CN¥236.45 Million | CN¥652.93 Million | CN¥613.16 Million | CN¥376.71 Million | ▼ -5.2 pp |
| 2015 | 41.4% | CN¥264.57 Million | CN¥638.52 Million | CN¥607.82 Million | CN¥343.25 Million | ▲ +30.8 pp |
| 2014 | 10.6% | CN¥36.36 Million | CN¥343.44 Million | CN¥573.22 Million | CN¥536.86 Million | ▼ -3.0 pp |
| 2013 | 13.5% | CN¥47.03 Million | CN¥347.18 Million | CN¥488.66 Million | CN¥441.62 Million | ▲ +21.7 pp |
| 2012 | -8.2% | CN¥-26.46 Million | CN¥324.07 Million | CN¥429.71 Million | CN¥456.17 Million | ▼ -33.6 pp |
| 2011 | 25.4% | CN¥70.70 Million | CN¥277.85 Million | CN¥384.79 Million | CN¥314.09 Million | — |