Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) — Financial Flexibility Index
Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) has a Financial Flexibility Index of 0.13x as of September 2025. Free cash flow of CN¥50.93 Million (operating CF CN¥48.10 Million minus capex CN¥2.83 Million) represents 0% of total liabilities (CN¥396.65 Million). Check 300971 total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.
Financial Flexibility Index
Free Cash Flow
Total Liabilities
Capital Expenditures
Xiangyang BOYA Precision Industrial Equipments Co. Ltd Financial Flexibility Index (2013–2024)
Historical Financial Flexibility Index trend for Xiangyang BOYA Precision Industrial Equipments Co. Ltd across 12 annual periods. For the full cash flow conversion analysis, see cash flow conversion of Xiangyang BOYA Precision Industrial Equi.
Annual Financial Flexibility Index for Xiangyang BOYA Precision Industrial Equipments Co. Ltd (2013–2024)
Year-by-year free cash flow to debt coverage for Xiangyang BOYA Precision Industrial Equipments Co. Ltd. Explore 300971 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
| Year | Flexibility Index | Free Cash Flow (CNY) | Operating CF | Total Liabilities | YoY Change |
|---|---|---|---|---|---|
| 2024 | 0.28x | CN¥79.22 Million | CN¥60.28 Million | CN¥286.75 Million | ▲ +3770.9% |
| 2023 | -0.01x | CN¥-2.26 Million | CN¥-18.95 Million | CN¥299.81 Million | ▼ -102.3% |
| 2022 | 0.33x | CN¥99.57 Million | CN¥85.81 Million | CN¥300.50 Million | ▼ -29.2% |
| 2021 | 0.47x | CN¥116.20 Million | CN¥86.12 Million | CN¥248.41 Million | ▲ +76.5% |
| 2020 | 0.26x | CN¥60.82 Million | CN¥50.30 Million | CN¥229.52 Million | ▼ -25.4% |
| 2019 | 0.36x | CN¥75.76 Million | CN¥69.14 Million | CN¥213.22 Million | ▲ +458.7% |
| 2018 | 0.06x | CN¥10.20 Million | CN¥6.86 Million | CN¥160.38 Million | ▼ -78.9% |
| 2017 | 0.30x | CN¥42.80 Million | CN¥38.40 Million | CN¥142.17 Million | ▼ -10.1% |
| 2016 | 0.33x | CN¥48.21 Million | CN¥47.66 Million | CN¥143.92 Million | ▲ +33.7% |
| 2015 | 0.25x | CN¥49.74 Million | CN¥45.44 Million | CN¥198.52 Million | ▲ +233.3% |
| 2014 | 0.08x | CN¥22.22 Million | CN¥19.91 Million | CN¥295.57 Million | ▲ +71.0% |
| 2013 | 0.04x | CN¥11.46 Million | CN¥7.14 Million | CN¥260.71 Million | — |