Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) — Net Asset Quality Index
Xiangyang BOYA Precision Industrial Equipments Co. Ltd (300971) has a Net Asset Quality Index of 73.2% as of September 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of CN¥1.48 Billion minus total liabilities of CN¥396.65 Million yields net assets of CN¥1.08 Billion. A higher index indicates a stronger, lower-leverage balance sheet. See 300971 days of operational coverage to measure how many days the company can operate on defensive assets alone.
Quality Index
Net Assets
Total Assets
Total Liabilities
Xiangyang BOYA Precision Industrial Equipments Co. Ltd Net Asset Quality Index Over Time (2013–2024)
This chart shows how Xiangyang BOYA Precision Industrial Equipments Co. Ltd's Net Asset Quality Index has evolved across 12 annual periods from 2013 to 2024. As of September 2025, the index stands at 73.2%, representing net assets of CN¥1.08 Billion against total assets of CN¥1.48 Billion CNY. Explore how efficiently does Xiangyang BOYA Precision Industrial Equi generate cash to assess how effectively this company generates cash.
Annual Net Asset Quality Index for Xiangyang BOYA Precision Industrial Equipments Co. Ltd (2013–2024)
The table below presents the year-by-year Net Asset Quality Index for Xiangyang BOYA Precision Industrial Equipments Co. Ltd from 2013 to 2024, covering 12 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. For market capitalisation and the full company profile, see Xiangyang BOYA Precision Industrial Equi market capitalisation.
| Year | Quality Index | Net Assets (CNY) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2024 | 78.1% | CN¥1.02 Billion | CN¥1.31 Billion | CN¥286.75 Million | ▲ +1.3 pp |
| 2023 | 76.8% | CN¥992.11 Million | CN¥1.29 Billion | CN¥299.81 Million | ▲ +0.7 pp |
| 2022 | 76.1% | CN¥958.59 Million | CN¥1.26 Billion | CN¥300.50 Million | ▼ -2.2 pp |
| 2021 | 78.4% | CN¥899.63 Million | CN¥1.15 Billion | CN¥248.41 Million | ▲ +9.7 pp |
| 2020 | 68.6% | CN¥501.75 Million | CN¥731.27 Million | CN¥229.52 Million | ▲ +1.3 pp |
| 2019 | 67.4% | CN¥440.07 Million | CN¥653.30 Million | CN¥213.22 Million | ▼ -3.5 pp |
| 2018 | 70.9% | CN¥390.95 Million | CN¥551.32 Million | CN¥160.38 Million | ▼ -0.5 pp |
| 2017 | 71.4% | CN¥355.48 Million | CN¥497.65 Million | CN¥142.17 Million | ▲ +3.8 pp |
| 2016 | 67.7% | CN¥301.21 Million | CN¥445.13 Million | CN¥143.92 Million | ▲ +9.5 pp |
| 2015 | 58.2% | CN¥276.21 Million | CN¥474.73 Million | CN¥198.52 Million | ▲ +15.1 pp |
| 2014 | 43.1% | CN¥223.55 Million | CN¥519.12 Million | CN¥295.57 Million | ▼ -8.0 pp |
| 2013 | 51.0% | CN¥271.70 Million | CN¥532.41 Million | CN¥260.71 Million | — |