Xiangyang BOYA Precision Industrial Equipments Co., Ltd (SHE:300971)

SHE:300971 Cash Flow Statement

Financials in millions CNY. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Net Income	93.97	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	4.39	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	123.96	114.33	60.28	-19.86	85.81	86.12
Operating Cash Flow Growth	105.99%	89.65%	-	-	-0.36%	71.23%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Capital Expenditures	-7.29	-9.28	-18.94	-16.69	-13.76	-30.08
Sale of Property, Plant & Equipment	0.24	0.09	0.11	0.16	0.02	0.15
Cash Acquisitions	-	-	-	-	5.63	-
Divestitures	0.01	0.01	-	-33.08	-	-
Investment in Securities	-22.25	-36.75	56.84	-77	175.02	-205.02
Other Investing Activities	-10.6	0.24	9.35	0.91	2.81	0.9
Investing Cash Flow	-39.89	-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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Short-Term Debt Issued	-	30	50	36	35	30
Total Debt Issued	60	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
Total Debt Repaid	-80.92	-80.92	-30.98	-40.59	-45.37	-40.62
Net Debt Issued (Repaid)	-20.92	-50.92	19.02	-4.59	-10.37	-10.62
Issuance of Common Stock	-	-	-	-	-	383.04
Common Dividends Paid	-21.78	-22	-21.86	-21.53	-34.89	-35.77
Dividends Paid	-21.78	-22	-21.86	-21.53	-34.89	-35.77
Other Financing Activities	14.06	14.07	4.8	7.25	6.63	-39.33
Financing Cash Flow	-31.49	-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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Foreign Exchange Rate Adjustments	-0	-0	0	0	0.02	-0
Net Cash Flow	52.58	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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Free Cash Flow	116.67	105.05	41.34	-36.55	72.05	56.05
Free Cash Flow Growth	145.43%	154.09%	-	-	28.56%	40.92%
Free Cash Flow Margin	20.72%	20.45%	10.73%	-8.55%	17.38%	14.28%
Free Cash Flow Per Share	0.99	0.89	0.35	-0.31	0.61	0.52
Levered Free Cash Flow	94.74	124.47	56.75	-1.85	97.29	39.29
Unlevered Free Cash Flow	95.32	125.12	57.49	-1.42	98.25	40.05

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash Income Tax Paid	43.7	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

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Jul 30, 2026

Data Sources Report a data error