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 300971 cash generation efficiency to assess how effectively this company generates cash.
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 cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.
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) market capitalisation.
| 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 | — |