Xiangyang BOYA Precision Industrial Equipments Co. Ltd Cash Flow Quality Index
Xiangyang BOYA Precision Industrial Equipments Co. Ltd 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. See 300971 free cash flow debt coverage to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Xiangyang BOYA Precision Industrial Equipments Co. Ltd (2013–2024)
Cash flow quality index of Xiangyang BOYA Precision Industrial Equipments Co. Ltd from 2013 to 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. Explore Xiangyang BOYA Precision Industrial Equi (300971) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
Xiangyang BOYA Precision Industrial Equipments Co. Ltd Cash Flow Quality Index by Year (2013–2024)
Xiangyang BOYA Precision Industrial Equipments Co. Ltd cash flow quality index by year from 2013 to 2024. Year-by-year earnings quality comparison for Xiangyang BOYA Precision Industrial Equipments Co. Ltd. For the full cash flow conversion analysis, see cash efficiency ratio of Xiangyang BOYA Precision Industrial Equi.
| 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 | — |