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Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Li Ning Co's Total Liabilities for the quarter that ended in Jun. 2026 was $1,442 Mil. Li Ning Co's Total Assets for the quarter that ended in Jun. 2026 was $5,665 Mil.
Therefore, Li Ning Co's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 was 0.25.
Li Ning Co (OTCPK:LNNGF) Liabilities-to-Assets Explanation
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Li Ning Co Liabilities-to-Assets Related Terms
Li Ning Co Liabilities-to-Assets Historical Data
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The historical data trend for Li Ning Co's Liabilities-to-Assets can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
LNNGF vs AS, HAS, LTH: Liabilities-to-Assets Comparison
For the Leisure subindustry, Li Ning Co's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Li Ning Co Liabilities-to-Assets vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Li Ning Co's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Li Ning Co's Liabilities-to-Assets falls into.
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Li Ning Co's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Li Ning Co (LNNGF) has a Liabilities-to-Assets of 0.25 as of Jun. 2026. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Li Ning Co and its competitors.
Is Li Ning Co's Liabilities-to-Assets too high?
Li Ning Co's current Liabilities-to-Assets is 0.25. Overall, Li Ning Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Li Ning Co's Liabilities-to-Assets compare to AS and HAS?
Li Ning Co's Liabilities-to-Assets of 0.25 can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for a Travel & Leisure company?
A good Liabilities-to-Assets depends on the Travel & Leisure industry context. However, Liabilities-to-Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Li Ning Co and its competitors. Li Ning Co's current Liabilities-to-Assets is 0.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Ning Co stock overvalued right now?
Based on GuruFocus' analysis, Li Ning Co (LNNGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $2.32, compared to a current price of $1.65 — trading 28.9% below its estimated fair value. The current Liabilities-to-Assets is 0.25. Li Ning Co's overall GF Score™ is 76/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Li Ning Co (LNNGF), the current Liabilities-to-Assets is 0.25 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Li Ning Co (LNNGF) Overvalued in 2026?
Based on GuruFocus' analysis, Li Ning Co stock appears to be undervalued.
The current stock price of $1.65 is trading 28.9% below its estimated GF Value™ of $2.32.
GuruFocus considers Li Ning Co to be Modestly Undervalued.
Key valuation signals for LNNGF:
Liabilities-to-Assets: 0.25
GF Value™: $2.32 vs. price of $1.65 (28.9% below fair value)
No single metric tells the full story. See the LNNGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Established in 1989, Li Ning is one of the largest sportswear companies in China. Headquartered in Beijing, Li Ning mainly sells professional and leisure footwear and apparel under the Li Ning brand. Despite having a single-brand strategy, Li Ning launched multiple sub-brands (such as China Li Ning and Li Ning 1990) to appeal to different demographics. As of the end of 2024, the company had 7,585 stores in China, of which 1,297 were directly operated, and the rest franchised.
76GF Score
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Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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