Xiangyang BOYA Precision Industrial Equipments Co., Ltd (SHE:300971)
China
· Delayed Price · Currency is CNY 25.44
+1.07 (4.39%)
Mar 10, 2026, 3:04 PM CST
SHE:300971 Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Fiscal Year | TTM | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 | 2019 - 2015 |
|---|---|---|---|---|---|---|---|
Period Ending | Sep '25 Sep 30, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 | Dec '20 Dec 31, 2020 | 2019 - 2015 |
| Net Income | 73.75 | 43.79 | 66.26 | 61.9 | 85.77 | 83.79 | Upgrade
|
| Depreciation & Amortization | 31.72 | 31.72 | 27.05 | 24.08 | 21.9 | 19.39 | Upgrade
|
| Other Amortization | 0.87 | 0.87 | 0.2 | 0.14 | 0.14 | 0.14 | Upgrade
|
| Loss (Gain) From Sale of Assets | -0.05 | -0.05 | -0.36 | -0.05 | -0.12 | -0 | Upgrade
|
| Asset Writedown & Restructuring Costs | -0.03 | -0.03 | - | -0.01 | - | 2.95 | Upgrade
|
| Loss (Gain) From Sale of Investments | -1.53 | -1.53 | -4.67 | -2.26 | -1.49 | -0.04 | Upgrade
|
| Provision & Write-off of Bad Debts | - | - | - | - | 3.09 | - | Upgrade
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| Other Operating Activities | -32.52 | 0.38 | 1.01 | 6.75 | 1.47 | 2.08 | Upgrade
|
| Change in Accounts Receivable | 19.3 | 19.3 | -158.13 | -26.57 | -46.28 | -89.43 | Upgrade
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| Change in Inventory | -0.49 | -0.49 | -45.39 | 13.57 | -5.8 | 9.87 | Upgrade
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| Change in Accounts Payable | -36.89 | -36.89 | 91.89 | 9.55 | 27.17 | 20.84 | Upgrade
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| Change in Other Net Operating Assets | 4.62 | 4.62 | 3.22 | 3.78 | - | - | Upgrade
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| Operating Cash Flow | 57.33 | 60.28 | -19.86 | 85.81 | 86.12 | 50.3 | Upgrade
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| Operating Cash Flow Growth | 18.18% | - | - | -0.36% | 71.23% | -27.26% | Upgrade
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| Capital Expenditures | -11.67 | -18.94 | -16.69 | -13.76 | -30.08 | -10.53 | Upgrade
|
| Sale of Property, Plant & Equipment | 0.07 | 0.11 | 0.16 | 0.02 | 0.15 | 0.18 | Upgrade
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| Cash Acquisitions | - | - | - | 5.63 | - | - | Upgrade
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| Divestitures | 0 | - | -33.08 | - | - | - | Upgrade
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| Investment in Securities | -4.95 | 56.84 | -77 | 175.02 | -205.02 | 20 | Upgrade
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| Other Investing Activities | -4.54 | 9.35 | 0.91 | 2.81 | 0.9 | 0.25 | Upgrade
|
| Investing Cash Flow | -21.1 | 47.36 | -125.7 | 169.72 | -234.05 | 9.91 | Upgrade
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| Short-Term Debt Issued | - | 50 | 36 | 35 | 30 | 40 | Upgrade
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| Total Debt Issued | 30 | 50 | 36 | 35 | 30 | 40 | Upgrade
|
| Short-Term Debt Repaid | - | -30 | -38 | -43.5 | -40 | -40 | Upgrade
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| Long-Term Debt Repaid | - | -0.98 | -2.59 | -1.87 | -0.62 | - | Upgrade
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| Total Debt Repaid | -50.98 | -30.98 | -40.59 | -45.37 | -40.62 | -40 | Upgrade
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| Net Debt Issued (Repaid) | -20.98 | 19.02 | -4.59 | -10.37 | -10.62 | - | Upgrade
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| Issuance of Common Stock | 6.2 | - | - | - | 383.04 | - | Upgrade
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| Common Dividends Paid | -21.85 | -21.86 | -21.53 | -34.89 | -35.77 | -25.85 | Upgrade
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| Dividends Paid | -21.85 | -21.86 | -21.53 | -34.89 | -35.77 | -25.85 | Upgrade
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| Other Financing Activities | 4.93 | 4.8 | 7.25 | 6.63 | -39.33 | -2.6 | Upgrade
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| Financing Cash Flow | -31.7 | 1.96 | -18.87 | -38.63 | 297.31 | -28.45 | Upgrade
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| Foreign Exchange Rate Adjustments | 0 | 0 | 0 | 0.02 | -0 | -0 | Upgrade
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| Net Cash Flow | 4.54 | 109.6 | -164.43 | 216.92 | 149.39 | 31.75 | Upgrade
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| Free Cash Flow | 45.66 | 41.34 | -36.55 | 72.05 | 56.05 | 39.77 | Upgrade
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| Free Cash Flow Growth | 69.88% | - | - | 28.56% | 40.92% | -36.38% | Upgrade
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| Free Cash Flow Margin | 8.96% | 10.73% | -8.55% | 17.38% | 14.28% | 10.92% | Upgrade
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| Free Cash Flow Per Share | 0.38 | 0.35 | -0.31 | 0.61 | 0.52 | 0.45 | Upgrade
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| Cash Income Tax Paid | 28.21 | 6.72 | 27.89 | 15.55 | 33.6 | 31.31 | Upgrade
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| Levered Free Cash Flow | 70.39 | 56.75 | -1.85 | 97.29 | 39.29 | 17.05 | Upgrade
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| Unlevered Free Cash Flow | 71.19 | 57.49 | -1.42 | 98.25 | 40.05 | 18.14 | Upgrade
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| Change in Working Capital | -14.88 | -14.88 | -109.36 | -4.75 | -24.64 | -58.01 | Upgrade
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Source: S&P Capital IQ. Standard template. Financial Sources.