Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) — Cash Flow-to-Debt Ratio
Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) has a Cash Flow-to-Debt Ratio of 0.12x as of September 2025, meaning its operating cash flow of CN¥48.10 Million could theoretically repay 0% of its total liabilities (CN¥396.65 Million) in one year. See financial agility of Xiangyang BOYA Precision Industrial Equi to measure the company's free cash flow as a share of total liabilities.
CF-to-Debt Ratio
Operating Cash Flow
Total Liabilities
Data as of
Xiangyang BOYA Precision Industrial Equipments Co. Ltd Cash Flow-to-Debt Ratio (2013–2024)
Historical debt coverage capacity for Xiangyang BOYA Precision Industrial Equipments Co. Ltd across 12 annual periods. For the full cash flow conversion analysis, see 300971 cash flow conversion.
Annual Cash Flow-to-Debt Ratio for Xiangyang BOYA Precision Industrial Equipments Co. Ltd (2013–2024)
Year-by-year debt coverage analysis for Xiangyang BOYA Precision Industrial Equipments Co. Ltd. Check how high is Xiangyang BOYA Precision Industrial Equi's earnings quality to evaluate the quality of earnings relative to operating cash generation.
| Year | CF-to-Debt Ratio | Operating CF (CNY) | Total Liabilities | YoY Change |
|---|---|---|---|---|
| 2024 | 0.21x | CN¥60.28 Million | CN¥286.75 Million | ▲ +432.6% |
| 2023 | -0.06x | CN¥-18.95 Million | CN¥299.81 Million | ▼ -122.1% |
| 2022 | 0.29x | CN¥85.81 Million | CN¥300.50 Million | ▼ -17.6% |
| 2021 | 0.35x | CN¥86.12 Million | CN¥248.41 Million | ▲ +58.2% |
| 2020 | 0.22x | CN¥50.30 Million | CN¥229.52 Million | ▼ -32.4% |
| 2019 | 0.32x | CN¥69.14 Million | CN¥213.22 Million | ▲ +658.2% |
| 2018 | 0.04x | CN¥6.86 Million | CN¥160.38 Million | ▼ -84.2% |
| 2017 | 0.27x | CN¥38.40 Million | CN¥142.17 Million | ▼ -18.4% |
| 2016 | 0.33x | CN¥47.66 Million | CN¥143.92 Million | ▲ +44.7% |
| 2015 | 0.23x | CN¥45.44 Million | CN¥198.52 Million | ▲ +239.8% |
| 2014 | 0.07x | CN¥19.91 Million | CN¥295.57 Million | ▲ +146.2% |
| 2013 | 0.03x | CN¥7.14 Million | CN¥260.71 Million | — |