Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) — Cash Flow Quality Index
Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) has a Cash Flow Quality Index of 2.21x as of September 2025. Operating cash flow of CN¥48.10 Million exceeds net income of CN¥21.79 Million, indicating high earnings quality where cash backs reported profits. Also explore Xiangyang BOYA Precision Industrial Equi assets under control for the complete picture of this company's asset base.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Xiangyang BOYA Precision Industrial Equipments Co. Ltd Cash Flow Quality Index (2013–2024)
Historical Cash Flow Quality Index for Xiangyang BOYA Precision Industrial Equipments Co. Ltd across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check 300971 tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Xiangyang BOYA Precision Industrial Equipments Co. Ltd (2013–2024)
Year-by-year earnings quality comparison for Xiangyang BOYA Precision Industrial Equipments Co. Ltd. For live market cap and the full company financial profile, see Xiangyang BOYA Precision Industrial Equi (300971) total market value.
| Year | Quality Index | Operating CF (CNY) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 1.47x | CN¥60.28 Million | CN¥40.93 Million | ▲ +615.0% |
| 2023 | -0.29x | CN¥-18.95 Million | CN¥66.26 Million | ▼ -121.5% |
| 2022 | 1.33x | CN¥85.81 Million | CN¥64.63 Million | ▲ +30.9% |
| 2021 | 1.01x | CN¥86.12 Million | CN¥84.90 Million | ▲ +69.7% |
| 2020 | 0.60x | CN¥50.30 Million | CN¥84.12 Million | ▼ -37.3% |
| 2019 | 0.95x | CN¥69.14 Million | CN¥72.46 Million | ▲ +590.8% |
| 2018 | 0.14x | CN¥6.86 Million | CN¥49.65 Million | ▼ -84.6% |
| 2017 | 0.90x | CN¥38.40 Million | CN¥42.77 Million | ▼ -21.0% |
| 2016 | 1.14x | CN¥47.66 Million | CN¥41.94 Million | ▼ -33.3% |
| 2015 | 1.70x | CN¥45.44 Million | CN¥26.68 Million | ▲ +16.5% |
| 2014 | 1.46x | CN¥19.91 Million | CN¥13.62 Million | ▼ -49.7% |
| 2013 | 2.91x | CN¥7.14 Million | CN¥2.45 Million | — |