Earth-Panda Advanced Magnetic Material Co Ltd (688077) — Working Capital to Net Assets Ratio
Earth-Panda Advanced Magnetic Material Co Ltd (688077) has a Working Capital to Net Assets ratio of 28.6% as of March 2026. Working capital of CN¥324.50 Million (current assets of CN¥1.47 Billion minus current liabilities of CN¥1.15 Billion) is measured against net assets of CN¥1.14 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See defensive interval ratio of Earth-Panda Advanced Magnetic Material C to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Earth-Panda Advanced Magnetic Material Co Ltd Working Capital to Net Assets (2014–2025)
This chart shows how Earth-Panda Advanced Magnetic Material Co Ltd's Working Capital to Net Assets ratio has evolved across 12 annual periods from 2014 to 2025. As of March 2026, the ratio stands at 28.6%, reflecting working capital of CN¥324.50 Million against net assets of CN¥1.14 Billion CNY. For the complete balance sheet picture, see 688077 current and non-current assets.
Annual Working Capital to Net Assets for Earth-Panda Advanced Magnetic Material Co Ltd (2014–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Earth-Panda Advanced Magnetic Material Co Ltd from 2014 to 2025, covering 12 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 Earth-Panda Advanced Magnetic Material C (688077) 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 | 31.6% | CN¥354.78 Million | CN¥1.12 Billion | CN¥1.46 Billion | CN¥1.10 Billion | ▲ +0.2 pp |
| 2024 | 31.4% | CN¥341.85 Million | CN¥1.09 Billion | CN¥1.35 Billion | CN¥1.01 Billion | ▲ +8.3 pp |
| 2023 | 23.1% | CN¥260.00 Million | CN¥1.12 Billion | CN¥1.17 Billion | CN¥905.64 Million | ▼ -16.4 pp |
| 2022 | 39.5% | CN¥481.25 Million | CN¥1.22 Billion | CN¥1.83 Billion | CN¥1.35 Billion | ▼ -11.5 pp |
| 2021 | 51.1% | CN¥554.93 Million | CN¥1.09 Billion | CN¥1.56 Billion | CN¥1.01 Billion | ▼ -10.4 pp |
| 2020 | 61.5% | CN¥561.36 Million | CN¥913.28 Million | CN¥1.03 Billion | CN¥470.77 Million | ▲ +35.8 pp |
| 2019 | 25.7% | CN¥95.25 Million | CN¥371.15 Million | CN¥437.81 Million | CN¥342.56 Million | ▲ +0.8 pp |
| 2018 | 24.9% | CN¥80.79 Million | CN¥325.03 Million | CN¥327.71 Million | CN¥246.92 Million | ▲ +2.5 pp |
| 2017 | 22.4% | CN¥65.50 Million | CN¥292.67 Million | CN¥309.30 Million | CN¥243.80 Million | ▲ +8.7 pp |
| 2016 | 13.6% | CN¥35.02 Million | CN¥256.83 Million | CN¥254.03 Million | CN¥219.01 Million | ▲ +3.0 pp |
| 2015 | 10.6% | CN¥25.43 Million | CN¥239.57 Million | CN¥235.12 Million | CN¥209.69 Million | ▲ +0.0 pp |
| 2014 | 10.6% | CN¥23.40 Million | CN¥220.52 Million | CN¥249.85 Million | CN¥226.45 Million | — |