Boss Holdings Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 27, 2025	Dec '24 Dec 28, 2024	Dec '23 Dec 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 25, 2021
Cash & Equivalents	8.74	11.02	10.61	14.51	32.98
Short-Term Investments	7.44	9.83	10.16	9.92	-
Cash & Short-Term Investments	16.18	20.85	20.77	24.43	32.98
Cash Growth	-22.38%	0.37%	-14.97%	-25.93%	3.65%
Accounts Receivable	2.28	3.5	3.63	4.51	6.45
Other Receivables	0.18	0.2	0.2	0.21	0.46
Receivables	2.46	3.7	3.84	4.72	6.91
Inventory	9.29	15.26	16.24	21.42	19.67
Prepaid Expenses	1.12	1.09	0.98	1.26	1
Other Current Assets	0.2	-	-	-	-
Total Current Assets	29.26	40.89	41.83	51.82	60.56
Property, Plant & Equipment	2.64	3.44	4.52	6.15	3.83
Long-Term Investments	10.09	-	0.11	0.31	1.33
Goodwill	3.29	3.29	3.29	3.29	2.85
Other Intangible Assets	0.17	0.33	0.42	0.5	0.31
Long-Term Deferred Tax Assets	3.22	3.09	2.74	2.19	1.23
Total Assets	48.66	51.04	52.9	64.25	70.12
Accounts Payable	1.4	2.01	1.39	2.8	5.49
Accrued Expenses	1.15	1.58	1.9	1.64	4.83
Current Portion of Leases	0.34	1.3	1.18	1.08	0.85
Current Unearned Revenue	-	-	0.01	-	-
Total Current Liabilities	2.89	4.88	4.48	5.52	11.17
Long-Term Leases	0.67	0.29	1.39	2.52	0.31
Other Long-Term Liabilities	0.23	0.09	0.14	0.19	0.01
Total Liabilities	3.79	5.27	6.02	8.24	11.49
Common Stock	0.41	0.5	0.5	0.5	0.5
Additional Paid-In Capital	56.82	64.69	64.69	64.81	64.81
Retained Earnings	-12.36	-11.88	-10.78	-8.26	-6.1
Treasury Stock	-	-7.53	-7.53	-0.43	-
Comprehensive Income & Other	-	-	-	-0.61	-0.58
Shareholders' Equity	44.88	45.77	46.88	56.02	58.63
Total Liabilities & Equity	48.66	51.04	52.9	64.25	70.12
Total Debt	1.01	1.59	2.57	3.6	1.16
Net Cash (Debt)	25.27	19.26	18.31	21.14	33.16
Net Cash Growth	31.20%	5.18%	-13.38%	-36.24%	3.77%
Net Cash Per Share	15.51	11.72	10.72	10.49	16.46
Filing Date Shares Outstanding	1.62	1.64	1.64	1.95	1.99
Total Common Shares Outstanding	1.62	1.64	1.64	1.95	1.99
Working Capital	26.37	36.01	37.34	46.3	49.39
Book Value Per Share	27.62	27.86	28.53	28.73	29.52
Tangible Book Value	41.42	42.16	43.17	52.23	55.47
Tangible Book Value Per Share	25.49	25.66	26.28	26.79	27.93
Land	-	0.43	0.43	0.43	0.43
Buildings	-	3.03	2.91	2.9	2.84
Machinery	-	11.36	11.2	11.22	10.75
Construction In Progress	-	0.08	-	0.03	0

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