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 Cash Flow Statement
Financials in millions CNY. Fiscal year is January - December.
Millions CNY. Fiscal year is Jan - Dec.
Operating Activities
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 |
Net Income | 70.18 | 83.41 | 43.79 | 66.26 | 61.9 | 85.77 |
Depreciation & Amortization | 35.76 | 35.76 | 32.26 | 27.05 | 24.08 | 21.9 |
Other Amortization | 2.05 | 2.05 | 0.33 | 0.2 | 0.14 | 0.14 |
Loss (Gain) From Sale of Assets | 0.1 | 0.1 | -0.05 | -0.36 | -0.05 | -0.12 |
Asset Writedown & Restructuring Costs | 0.02 | 0.02 | -0.03 | - | -0.01 | - |
Loss (Gain) From Sale of Investments | 0.21 | 0.21 | -1.53 | -4.67 | -2.26 | -1.49 |
Provision & Write-off of Bad Debts | - | - | - | - | - | 3.09 |
Other Operating Activities | 17.36 | 5.32 | 0.38 | 1.01 | 6.75 | 1.47 |
Change in Accounts Receivable | -102.64 | -102.64 | 19.3 | -158.13 | -26.57 | -46.28 |
Change in Inventory | -65.18 | -65.18 | -0.49 | -45.39 | 13.57 | -5.8 |
Change in Accounts Payable | 147.99 | 147.99 | -36.89 | 91.89 | 9.55 | 27.17 |
Change in Other Net Operating Assets | 7.84 | 7.84 | 4.62 | 3.22 | 3.78 | - |
Operating Cash Flow | 113.14 | 114.33 | 60.28 | -19.86 | 85.81 | 86.12 |
Operating Cash Flow Growth | 97.94% | 89.65% | - | - | -0.36% | 71.23% |
Investing Activities
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 |
Capital Expenditures | -5.48 | -9.28 | -18.94 | -16.69 | -13.76 | -30.08 |
Sale of Property, Plant & Equipment | 0.22 | 0.09 | 0.11 | 0.16 | 0.02 | 0.15 |
Cash Acquisitions | - | - | - | - | 5.63 | - |
Divestitures | 0.01 | 0.01 | - | -33.08 | - | - |
Investment in Securities | -50.18 | -36.75 | 56.84 | -77 | 175.02 | -205.02 |
Other Investing Activities | 15.32 | 0.24 | 9.35 | 0.91 | 2.81 | 0.9 |
Investing Cash Flow | -40.11 | -45.69 | 47.36 | -125.7 | 169.72 | -234.05 |
Financing Activities
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 |
Short-Term Debt Issued | - | 30 | 50 | 36 | 35 | 30 |
Total Debt Issued | 50.34 | 30 | 50 | 36 | 35 | 30 |
Short-Term Debt Repaid | - | -80 | -30 | -38 | -43.5 | -40 |
Long-Term Debt Repaid | - | -0.92 | -0.98 | -2.59 | -1.87 | -0.62 |
Lease Payments | -0.92 | -0.92 | -0.98 | -2.59 | -1.87 | -0.62 |
Total Debt Repaid | -33.26 | -80.92 | -30.98 | -40.59 | -45.37 | -40.62 |
Net Debt Issued (Repaid) | 17.08 | -50.92 | 19.02 | -4.59 | -10.37 | -10.62 |
Issuance of Common Stock | - | - | - | - | - | 383.04 |
Common Dividends Paid | -30.2 | -22 | -21.86 | -21.53 | -34.89 | -35.77 |
Dividends Paid | -30.2 | -22 | -21.86 | -21.53 | -34.89 | -35.77 |
Other Financing Activities | -32.61 | 14.07 | 4.8 | 7.25 | 6.63 | -39.33 |
Financing Cash Flow | -56.72 | -58.85 | 1.96 | -18.87 | -38.63 | 297.31 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | -0 | -0 | 0 | 0 | 0.02 | -0 |
Net Cash Flow | 16.31 | 9.79 | 109.6 | -164.43 | 216.92 | 149.39 |
Free Cash Flow
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 |
Free Cash Flow | 107.66 | 105.05 | 41.34 | -36.55 | 72.05 | 56.05 |
Free Cash Flow Growth | 136.70% | 154.09% | - | - | 28.56% | 40.92% |
Free Cash Flow Margin | 21.58% | 20.45% | 10.73% | -8.55% | 17.38% | 14.28% |
Free Cash Flow Per Share | 0.93 | 0.89 | 0.35 | -0.31 | 0.61 | 0.52 |
Levered Free Cash Flow | 91.76 | 124.47 | 56.75 | -1.85 | 97.29 | 39.29 |
Unlevered Free Cash Flow | 92.41 | 125.12 | 57.49 | -1.42 | 98.25 | 40.05 |
Free Cash Flow After Leases | 106.75 | 104.14 | 40.36 | -39.14 | 70.18 | 55.43 |
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 |
Cash Income Tax Paid | 41.83 | 44.62 | 6.72 | 27.89 | 15.55 | 33.6 |
Change in Working Capital | -12.54 | -12.54 | -14.88 | -109.36 | -4.75 | -24.64 |