---
title: "BOYA Precision Indu (300971.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300971.SZ/norm.md"
symbol: "300971.SZ"
name: "BOYA Precision Indu"
parent: "https://longbridge.com/en/quote/300971.SZ.md"
datetime: "2026-05-20T15:56:49.564Z"
locales:
  - [en](https://longbridge.com/en/quote/300971.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300971.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300971.SZ/norm.md)
---

# BOYA Precision Indu (300971.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.1000 | 0.3618 | 0.1802 | 0.3611 | 0.0200 |
| ROE | - | 6.52% | 8.37% | 16.77% | 0.65% |
| Revenue | 119.01M | 126.96M | 158.86M | 158.14M | 69.87M |
| Net income | 12.21M | 17.30M | 21.79M | 42.67M | 1.65M |
| Operating income | 14.60M | 32.52M | 28.13M | 31.30M | 2.09M |
| Gross margin | 39.61% | 48.60% | 40.81% | 45.68% | 40.23% |
| Net margin | 10.26% | 13.63% | 13.72% | 26.98% | 2.35% |
| Profit quality | 193.91% | 39.49% | 58.57% | -224.40% | -99.64% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 1.58B | 1.55B | 1.48B | 1.38B | 1.34B |
| Leverage | 1.42 | 1.40 | 1.37 | 1.31 | 1.31 |
| BVPS | 9.21 | 22.38 | 8.96 | 8.75 | 8.56 |
| Turnover | - | 0.3601 | 0.3712 | 0.3320 | 0.2878 |
| Cash & STI | 441.55M | 414.21M | 394.14M | 357.47M | 398.97M |
| Inv & Rec | 163.66M | 150.56M | 133.90M | 118.72M | 111.76M |
| LT assets | 384.95M | 387.99M | 386.64M | 377.83M | 363.45M |
| Net debt | -410.11M | -412.51M | -362.44M | -324.95M | -347.88M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | 7.53M | 82.35M | 48.02M | -13.95M | -2.10M |
| Investing CF | -11.17M | -24.46M | -17.71M | 13.45M | -16.97M |
| Financing CF | 31.03M | -27.37M | 5.92M | -41.06M | 3.66M |
| Free CF | - | 99.30M | 8.60M | 13.80M | -23.63M |
| OCF coverage | 1249.78% | 255.70% | 1816.01% | -18.95% | -74.67% |
| Repaid & issued | 30.00M | 0.0000 | 0.0000 | 30.00M | - |
| CapEx | -500502.00 | -2.02M | -2.83M | -1.94M | -2.49M |

## Distribution Plan

**Dividend Yield**: 0.73

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.25CNY. 
Share conversation: 0.4 for 1 | 2025-06-06 | 2025-06-09 | 2025-06-09 |
| Cash Dividend: 
0.25CNY | 2024-06-05 | 2024-06-06 | 2024-06-06 |
| Cash Dividend: 
0.25CNY | 2023-06-08 | 2023-06-09 | 2023-06-09 |