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

BOSC Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2.01	2.34	1.76	1.88	1.04	0.34
Cash & Short-Term Investments	2.01	2.34	1.76	1.88	1.04	0.34
Cash Growth	71.11%	32.96%	-5.97%	80.98%	205.60%	-75.96%
Accounts Receivable	11.45	12.42	10.83	9.21	9.17	10.06
Other Receivables	1.3	0.21	0.17	0.14	0.17	0.15
Receivables	12.75	12.63	11	9.35	9.34	10.21
Inventory	6.53	6.07	6.43	5.57	4.87	5.41
Prepaid Expenses	-	0.43	0.54	0.45	0.56	0.54
Other Current Assets	0.2	0.54	0.83	0.63	0.72	0.82
Total Current Assets	21.49	22.02	20.57	17.87	16.53	17.32
Property, Plant & Equipment	4.19	4.29	4.38	2.04	1.72	1.98
Goodwill	4.9	4.9	4.9	4.68	4.68	5.15
Other Intangible Assets	0.94	1.08	0.49	0.02	0.04	0.6
Other Long-Term Assets	0.18	0.2	0.26	0.15	0.06	0.16
Total Assets	31.7	32.48	30.6	24.76	23.03	25.2
Accounts Payable	5.4	7.71	7.98	5.2	5.49	6.5
Accrued Expenses	1.54	1.67	1.14	1.08	1.31	1.32
Short-Term Debt	0.43	-	-	-	-	-
Current Portion of Long-Term Debt	-	0.17	0.59	0.74	0.82	0.66
Current Portion of Leases	0.18	0.24	0.3	0.54	0.56	0.55
Current Income Taxes Payable	-	0.31	0.34	0.01	0.01	0
Current Unearned Revenue	0.66	0.6	0.54	0.92	0.6	0.52
Other Current Liabilities	0.42	0.21	0.3	0.27	0.13	0.13
Total Current Liabilities	8.63	10.9	11.2	8.75	8.91	9.69
Long-Term Debt	1	1.15	1.29	0.68	1.22	2.04
Long-Term Leases	0.61	0.76	0.83	0.57	0.37	0.29
Long-Term Unearned Revenue	0.29	0.34	0.24	0.13	0.3	0.32
Other Long-Term Liabilities	0.43	0.49	0.4	0.28	0.36	0.3
Total Liabilities	10.95	13.64	13.96	10.41	11.16	12.64
Common Stock	20.75	86.21	86.01	84.85	82.83	82.55
Retained Earnings	-	-67.13	-69.13	-70.26	-70.72	-69.76
Comprehensive Income & Other	-	-0.24	-0.24	-0.24	-0.24	-0.23
Shareholders' Equity	20.75	18.84	16.63	14.35	11.87	12.56
Total Liabilities & Equity	31.7	32.48	30.6	24.76	23.03	25.2
Total Debt	2.22	2.31	3.01	2.52	2.96	3.55
Net Cash (Debt)	-0.21	0.03	-1.25	-0.65	-1.92	-3.21
Net Cash Per Share	-0.04	0.01	-0.22	-0.12	-0.45	-0.79
Filing Date Shares Outstanding	5.76	5.75	5.7	5.25	5.19	4.26
Total Common Shares Outstanding	5.76	5.75	5.7	5.25	4.39	4.26
Working Capital	12.87	11.11	9.38	9.12	7.62	7.63
Book Value Per Share	3.60	3.28	2.92	2.73	2.70	2.95
Tangible Book Value	14.92	12.87	11.25	9.65	7.15	6.81
Tangible Book Value Per Share	2.59	2.24	1.97	1.84	1.63	1.60
Buildings	-	2.16	2.14	-	-	-
Machinery	-	3.42	3.12	2.98	2.61	2.75
Leasehold Improvements	-	1.3	1.27	1.13	1.12	1.1

Source: S&P Capital IQ. Standard template. Financial Sources.