BOSA Technology Holdings Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	32.18	57.6	57.92	59.09	79.42	72.57
Short-Term Investments	174.4	143.59	100	44.65	-	-
Cash & Short-Term Investments	206.58	201.18	157.92	103.74	79.42	72.57
Cash Growth	14.83%	27.40%	52.22%	30.62%	9.44%	25.93%
Accounts Receivable	11.4	16.1	29.33	45.95	45.79	40.82
Other Receivables	2.63	3.55	1.73	1.5	0.61	0.54
Receivables	14.03	19.65	31.06	47.46	46.4	41.36
Inventory	9.86	6.39	5.85	6.16	10.55	7.12
Prepaid Expenses	0.63	0.9	1.19	0.84	-	-
Other Current Assets	2.43	0.58	0.18	0.57	1.56	2.18
Total Current Assets	233.52	228.71	196.2	158.76	137.93	123.23
Property, Plant & Equipment	5.26	4.9	10.97	10.24	16.07	11.47
Long-Term Deferred Tax Assets	0.19	0.17	0.01	-	-	-
Other Long-Term Assets	0.32	0.32	0.72	0.17	1.29	0.4
Total Assets	239.29	234.1	207.89	169.18	155.29	135.1
Accounts Payable	2.66	3.21	3.33	5.11	5.07	13.08
Accrued Expenses	10.57	12.64	13.03	10.01	6.41	6.29
Short-Term Debt	-	-	-	-	3.73	2.51
Current Portion of Leases	2.14	1.17	3.5	1.54	4.14	1.6
Current Income Taxes Payable	0.39	5.57	6.57	5.29	7.16	4.57
Other Current Liabilities	0.64	0.59	0.65	1.6	1.94	2.18
Total Current Liabilities	16.4	23.18	27.09	23.54	28.43	30.22
Long-Term Leases	0.64	0.44	1.52	0.63	2.4	1.44
Long-Term Deferred Tax Liabilities	-	-	0.13	0.41	0.56	0.45
Other Long-Term Liabilities	0.15	0.15	0.31	0.22	0.4	0.08
Total Liabilities	17.19	23.77	29.04	24.8	31.79	32.19
Common Stock	0.04	0.04	0.04	0.04	0.04	0.04
Additional Paid-In Capital	59.94	59.94	59.94	59.94	59.94	59.94
Retained Earnings	156.79	145.07	113.51	79.09	58.3	37.77
Comprehensive Income & Other	5.34	5.28	5.37	5.3	5.22	5.16
Shareholders' Equity	222.1	210.33	178.86	144.37	123.49	102.91
Total Liabilities & Equity	239.29	234.1	207.89	169.18	155.29	135.1
Total Debt	2.78	1.61	5.02	2.17	10.26	5.54
Net Cash (Debt)	203.8	199.57	152.9	101.57	69.16	67.03
Net Cash Growth	15.29%	30.53%	50.53%	46.88%	3.18%	25.62%
Net Cash Per Share	0.25	0.25	0.19	0.13	0.09	0.08
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	217.12	205.53	169.11	135.22	109.49	93
Book Value Per Share	0.28	0.26	0.22	0.18	0.15	0.13
Tangible Book Value	222.1	210.33	178.86	144.37	123.49	102.91
Tangible Book Value Per Share	0.28	0.26	0.22	0.18	0.15	0.13
Machinery	-	37.08	37.01	36.08	33.87	29.73
Leasehold Improvements	-	2.15	2.15	2.15	2.54	2.54

Source: S&P Global Market Intelligence. Standard template. Financial Sources.