B.O.S. Better Online Solutions Ltd. (BOSC)

BOSC Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5.17	3.37	2.34	1.76	1.88	1.04
Cash & Short-Term Investments	5.17	3.37	2.34	1.76	1.88	1.04
Cash Growth	119.25%	43.69%	32.95%	-5.97%	80.98%	205.60%
Accounts Receivable	15.69	11.79	12.42	10.83	9.21	9.17
Other Receivables	1.17	0.17	0.21	0.17	0.14	0.17
Receivables	16.85	11.96	12.63	11	9.35	9.34
Inventory	6.92	7.87	6.07	6.43	5.57	4.87
Prepaid Expenses	-	0.32	0.43	0.54	0.45	0.56
Other Current Assets	0.07	0.84	0.54	0.83	0.63	0.72
Total Current Assets	29.01	24.36	22.02	20.57	17.87	16.53
Property, Plant & Equipment	4.32	4.2	4.29	4.38	2.04	1.72
Goodwill	3.49	4.19	4.9	4.9	4.68	4.68
Other Intangible Assets	0.39	0.42	1.08	0.49	0.02	0.04
Long-Term Deferred Tax Assets	1.08	1	-	-	-	-
Other Long-Term Assets	0.15	0.18	0.2	0.26	0.15	0.06
Total Assets	38.43	34.34	32.48	30.6	24.76	23.03
Accounts Payable	6.09	6.36	7.71	7.98	5.2	5.49
Accrued Expenses	1.92	1.5	1.67	1.14	1.08	1.31
Current Portion of Long-Term Debt	0.28	0.44	0.17	0.59	0.74	0.82
Current Portion of Leases	0.22	0.18	0.24	0.3	0.54	0.56
Current Income Taxes Payable	-	0.12	0.31	0.34	0.01	0.01
Current Unearned Revenue	3.17	2	0.6	0.54	0.92	0.6
Other Current Liabilities	-	0.07	0.21	0.3	0.27	0.13
Total Current Liabilities	11.68	10.67	10.9	11.2	8.75	8.91
Long-Term Debt	0.97	0.98	1.15	1.29	0.68	1.22
Long-Term Leases	0.65	0.58	0.76	0.83	0.57	0.37
Long-Term Unearned Revenue	0.29	0.29	0.34	0.24	0.13	0.3
Other Long-Term Liabilities	0.61	0.5	0.49	0.4	0.28	0.36
Total Liabilities	14.2	13.01	13.64	13.96	10.41	11.16
Common Stock	24.23	86.4	86.21	86.01	84.85	82.83
Retained Earnings	-	-64.83	-67.13	-69.13	-70.26	-70.72
Comprehensive Income & Other	-	-0.24	-0.24	-0.24	-0.24	-0.24
Shareholders' Equity	24.23	21.33	18.84	16.63	14.35	11.87
Total Liabilities & Equity	38.43	34.34	32.48	30.6	24.76	23.03
Total Debt	2.12	2.17	2.31	3.01	2.52	2.96
Net Cash (Debt)	3.05	1.2	0.03	-1.25	-0.65	-1.92
Net Cash Growth	801.18%	3890.00%	-	-	-	-
Net Cash Per Share	0.49	0.20	0.01	-0.22	-0.12	-0.45
Filing Date Shares Outstanding	6.06	5.92	5.75	5.7	5.25	5.19
Total Common Shares Outstanding	6.06	5.79	5.75	5.7	5.25	4.39
Working Capital	17.33	13.7	11.11	9.38	9.12	7.62
Book Value Per Share	4.00	3.68	3.28	2.92	2.73	2.70
Tangible Book Value	20.35	16.72	12.87	11.25	9.65	7.15
Tangible Book Value Per Share	3.36	2.89	2.24	1.97	1.84	1.63
Buildings	-	2.25	2.16	2.14	-	-
Machinery	-	3.83	3.42	3.12	2.98	2.61
Leasehold Improvements	-	1.31	1.3	1.27	1.13	1.12

Updated Aug 21, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q