Xiamen Leading Optics Co Ltd (605118) — Working Capital to Net Assets Ratio
Xiamen Leading Optics Co Ltd (605118) has a Working Capital to Net Assets ratio of 56.0% as of June 2025. Working capital of CN¥850.33 Million (current assets of CN¥1.09 Billion minus current liabilities of CN¥243.95 Million) is measured against net assets of CN¥1.52 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See net asset quality index of Xiamen Leading Optics Co Ltd to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Xiamen Leading Optics Co Ltd Working Capital to Net Assets (2017–2024)
This chart shows how Xiamen Leading Optics Co Ltd's Working Capital to Net Assets ratio has evolved across 8 annual periods from 2017 to 2024. As of June 2025, the ratio stands at 56.0%, reflecting working capital of CN¥850.33 Million against net assets of CN¥1.52 Billion CNY. Check 605118 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Xiamen Leading Optics Co Ltd (2017–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Xiamen Leading Optics Co Ltd from 2017 to 2024, covering 8 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 Xiamen Leading Optics Co Ltd (605118) market capitalisation.
| Year | WC/NA Ratio | Working Capital (CNY) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 49.7% | CN¥748.75 Million | CN¥1.51 Billion | CN¥939.78 Million | CN¥191.04 Million | ▼ -1.1 pp |
| 2023 | 50.8% | CN¥742.49 Million | CN¥1.46 Billion | CN¥878.31 Million | CN¥135.82 Million | ▼ -13.1 pp |
| 2022 | 64.0% | CN¥864.12 Million | CN¥1.35 Billion | CN¥995.34 Million | CN¥131.22 Million | ▲ +0.6 pp |
| 2021 | 63.4% | CN¥770.24 Million | CN¥1.22 Billion | CN¥941.67 Million | CN¥171.43 Million | ▼ -5.4 pp |
| 2020 | 68.8% | CN¥774.17 Million | CN¥1.13 Billion | CN¥864.73 Million | CN¥90.56 Million | ▲ +4.2 pp |
| 2019 | 64.6% | CN¥399.97 Million | CN¥619.07 Million | CN¥573.73 Million | CN¥173.77 Million | ▲ +4.7 pp |
| 2018 | 59.9% | CN¥262.27 Million | CN¥437.57 Million | CN¥405.26 Million | CN¥142.99 Million | ▼ -11.2 pp |
| 2017 | 71.2% | CN¥168.67 Million | CN¥236.97 Million | CN¥291.21 Million | CN¥122.54 Million | — |