Xiangyang BOYA Precision Industrial Equipments Co., Ltd (SHE:300971)
China · Delayed Price · Currency is CNY 15.40
-0.05 (-0.32%)
Nov 3, 2026, 9:45 AM CST
SHE:300971 Balance Sheet
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Cash & Equivalents | 399.83 | 414.16 | 404.37 | 311.84 | 483.14 | 248.31 |
Short-Term Investments | - | 36.09 | 19.51 | 37.07 | - | - |
Trading Asset Securities | - | 0.05 | - | 40.04 | - | 190.99 |
Cash & Short-Term Investments | 399.83 | 450.3 | 423.88 | 388.96 | 483.14 | 439.3 |
Cash Growth | 1.44% | 6.23% | 8.98% | -19.49% | 9.98% | 343.27% |
Accounts Receivable | 326.52 | 391.63 | 308.15 | 348.23 | 312.76 | 318.16 |
Other Receivables | 6.27 | 10.73 | 7.43 | 23.68 | 6.47 | 2.42 |
Receivables | 332.79 | 402.36 | 315.57 | 371.91 | 319.23 | 320.58 |
Inventory | 214.65 | 150.56 | 86.36 | 86.85 | 74.62 | 86.16 |
Other Current Assets | 78.94 | 10.23 | 2.26 | 1.67 | 8.87 | 5.55 |
Total Current Assets | 1,026 | 1,013 | 828.08 | 849.38 | 885.87 | 851.58 |
Property, Plant & Equipment | 385.91 | 387.99 | 361.09 | 333.03 | 232.7 | 209.71 |
Long-Term Investments | 70.67 | 58.32 | 38.11 | 31.19 | 30.49 | 15.02 |
Other Intangible Assets | 54.65 | 45.33 | 43.01 | 44.5 | 46.97 | 47.47 |
Long-Term Deferred Tax Assets | 29.44 | 28.97 | 27.74 | 26.08 | 26.37 | 19.28 |
Long-Term Deferred Charges | 8.06 | 9.26 | 0.84 | 0.89 | 0.34 | 0.28 |
Other Long-Term Assets | 2.96 | 2.51 | 8.84 | 6.85 | 37.16 | 4.7 |
Total Assets | 1,578 | 1,546 | 1,308 | 1,292 | 1,260 | 1,148 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Accounts Payable | 156.98 | 116.09 | 74.21 | 121.74 | 104.32 | 76.54 |
Accrued Expenses | 23.39 | 29.82 | 28.88 | 24.11 | 30.5 | 26.72 |
Short-Term Debt | 50 | 0.14 | 50 | 30 | 35 | 30 |
Current Portion of Leases | - | 0.82 | 0.34 | 0.68 | 2.17 | 1 |
Current Income Taxes Payable | 8.28 | 9.45 | 8.03 | 1.81 | 8.3 | 7.81 |
Current Unearned Revenue | 148.82 | 137.88 | 24.2 | 26.67 | 22.69 | 31.7 |
Other Current Liabilities | 67.49 | 108.43 | 60.54 | 58.43 | 57.45 | 35.8 |
Total Current Liabilities | 454.97 | 402.63 | 246.21 | 263.44 | 260.44 | 209.57 |
Long-Term Leases | 0.95 | 0.75 | 0.77 | 0.1 | 3.96 | 1.28 |
Long-Term Unearned Revenue | 34.35 | 30.09 | 25.73 | 22.1 | 23.26 | 24.92 |
Long-Term Deferred Tax Liabilities | 8.67 | 9.31 | 8.62 | 8.38 | 8.28 | 6.89 |
Other Long-Term Liabilities | - | - | 5.43 | 5.79 | 5.4 | 5.74 |
Total Liabilities | 498.94 | 442.78 | 286.75 | 299.81 | 301.33 | 248.41 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Common Stock | 117.6 | 117.6 | 84 | 84 | 84 | 84 |
Additional Paid-In Capital | 465.65 | 432.29 | 465.89 | 465.89 | 465.89 | 466.63 |
Retained Earnings | 470.38 | 483.64 | 421.23 | 398.44 | 353.18 | 324.88 |
Comprehensive Income & Other | 40.46 | 36.42 | 32.63 | 28.56 | 25.47 | 21.9 |
Total Common Equity | 1,053 | 1,070 | 1,004 | 976.9 | 928.55 | 897.42 |
Minority Interest | 25.87 | 33.11 | 17.21 | 15.22 | 30.02 | 2.22 |
Shareholders' Equity | 1,079 | 1,103 | 1,021 | 992.11 | 958.57 | 899.63 |
Total Liabilities & Equity | 1,578 | 1,546 | 1,308 | 1,292 | 1,260 | 1,148 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Jan '23 Jan 1, 2023 | Jan '22 Jan 1, 2022 |
Total Debt | 50.95 | 1.7 | 51.11 | 30.78 | 41.13 | 32.28 |
Net Cash (Debt) | 348.88 | 448.6 | 372.78 | 358.18 | 442.01 | 407.01 |
Net Cash Growth | -3.74% | 20.34% | 4.08% | -18.97% | 8.60% | 588.64% |
Net Cash Per Share | 3.02 | 3.81 | 3.15 | 3.05 | 3.77 | 3.76 |
Filing Date Shares Outstanding | 115.48 | 117.6 | 117.6 | 117.6 | 117.6 | 117.6 |
Total Common Shares Outstanding | 115.48 | 117.6 | 117.6 | 117.6 | 117.6 | 117.6 |
Working Capital | 571.25 | 610.82 | 581.87 | 585.94 | 625.42 | 642.01 |
Book Value Per Share | 9.12 | 9.10 | 8.54 | 8.31 | 7.90 | 7.63 |
Tangible Book Value | 998.44 | 1,025 | 960.74 | 932.39 | 881.58 | 849.95 |
Tangible Book Value Per Share | 8.65 | 8.71 | 8.17 | 7.93 | 7.50 | 7.23 |
Buildings | - | 306.09 | 238.64 | 221.1 | 180.25 | 178.15 |
Machinery | - | 311.55 | 287.2 | 255.54 | 189.49 | 175.33 |
Construction In Progress | - | 20.71 | 55.94 | 50.94 | 38.07 | 16.31 |