Bioqual, Inc. (BIOQ)

Bioqual Balance Sheet

Financials in millions USD. Fiscal year is June - May.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 28, 2026	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	11.26	17.85	15.59	7.28	2.18	7.72
Cash & Short-Term Investments	13.29	17.85	15.59	7.28	2.18	7.72
Cash Growth	13.41%	14.49%	114.22%	233.27%	-71.71%	-24.73%
Accounts Receivable	11.8	13.16	13.85	20.64	26.76	20.11
Receivables	11.8	13.16	13.85	20.64	26.76	20.11
Prepaid Expenses	0.7	0.3	1.43	2.02	2.78	1.49
Total Current Assets	25.8	31.31	30.87	29.94	31.73	29.32
Property, Plant & Equipment	39.91	24.27	24.66	30.35	30.59	22.96
Goodwill	1.03	1.03	1.03	1.03	1.03	1.03
Long-Term Deferred Tax Assets	0.51	0.51	0.02	-	-	-
Other Long-Term Assets	0.02	-	-	-	-	0.11
Total Assets	71.77	57.12	56.59	61.32	63.34	53.42
Accounts Payable	1.71	1.9	1.38	1.59	3.29	2.11
Accrued Expenses	0.87	1.79	2.27	2.3	2.24	2.15
Current Portion of Leases	3.16	3.99	3.59	3.44	3.07	3.3
Current Income Taxes Payable	-	-	-	-	-	0.08
Current Unearned Revenue	0.69	0.74	0.45	0.96	1.17	0.88
Total Current Liabilities	6.43	8.42	7.69	8.3	9.77	8.52
Long-Term Leases	30.32	12.55	11.25	15.17	15.65	11.32
Long-Term Deferred Tax Liabilities	-	-	-	0.24	0.25	0.06
Total Liabilities	36.75	20.96	18.94	23.7	25.67	19.89
Common Stock	0.02	0.02	0.02	0.02	0.02	0.02
Additional Paid-In Capital	7.36	7.36	7.36	7.36	7.36	7.36
Retained Earnings	28.68	29.81	31.31	31.27	31.33	27.19
Treasury Stock	-1.04	-1.04	-1.04	-1.04	-1.04	-1.04
Shareholders' Equity	35.02	36.15	37.65	37.61	37.67	33.53
Total Liabilities & Equity	71.77	57.12	56.59	61.32	63.34	53.42
Total Debt	33.48	16.54	14.84	18.61	18.72	14.62
Net Cash (Debt)	-20.18	1.31	0.76	-11.33	-16.54	-6.9
Net Cash Growth	-	73.45%	-	-	-	-
Net Cash Per Share	-22.57	1.47	0.85	-12.67	-18.49	-7.72
Filing Date Shares Outstanding	0.89	0.89	0.89	0.89	0.89	0.89
Total Common Shares Outstanding	0.89	0.89	0.89	0.89	0.89	0.89
Working Capital	19.37	22.89	23.19	21.64	21.96	20.8
Book Value Per Share	39.15	40.42	42.09	42.05	42.12	37.49
Tangible Book Value	33.99	35.13	36.62	36.59	36.64	32.5
Tangible Book Value Per Share	38.00	39.27	40.94	40.90	40.97	36.34
Machinery	19.29	19.4	19.24	18.84	17.6	15.89
Leasehold Improvements	12.06	12.06	11.98	11.78	10.79	7.61
Order Backlog	-	9.07	-	18.37	-	-

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