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. Explore Xiangyang BOYA Precision Industrial Equi cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see how efficiently does Xiangyang BOYA Precision Industrial Equi generate cash.
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.
| 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 | — |