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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	7.32	3.37	2.34	1.76	1.88	1.04
Cash & Short-Term Investments	7.32	3.37	2.34	1.76	1.88	1.04
Cash Growth	263.26%	43.69%	32.95%	-5.97%	80.98%	205.60%
Accounts Receivable	14.06	11.79	12.42	10.83	9.21	9.17
Other Receivables	1.07	0.17	0.21	0.17	0.14	0.17
Receivables	15.14	11.96	12.63	11	9.35	9.34
Inventory	6.62	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	29.14	24.36	22.02	20.57	17.87	16.53
Property, Plant & Equipment	4.24	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	0.38	0.42	1.08	0.49	0.02	0.04
Long-Term Deferred Tax Assets	1	1	-	-	-	-
Other Long-Term Assets	0.14	0.18	0.2	0.26	0.15	0.06
Total Assets	38.38	34.34	32.48	30.6	24.76	23.03
Accounts Payable	5.25	6.36	7.71	7.98	5.2	5.49
Accrued Expenses	1.77	1.5	1.67	1.14	1.08	1.31
Current Portion of Long-Term Debt	0.14	0.44	0.17	0.59	0.74	0.82
Current Portion of Leases	0.21	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	3.21	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	10.57	10.67	10.9	11.2	8.75	8.91
Long-Term Debt	0.99	0.98	1.15	1.29	0.68	1.22
Long-Term Leases	0.62	0.58	0.76	0.83	0.57	0.37
Long-Term Unearned Revenue	0.27	0.29	0.34	0.24	0.13	0.3
Other Long-Term Liabilities	0.7	0.5	0.49	0.4	0.28	0.36
Total Liabilities	13.15	13.01	13.64	13.96	10.41	11.16
Common Stock	25.23	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	25.23	21.33	18.84	16.63	14.35	11.87
Total Liabilities & Equity	38.38	34.34	32.48	30.6	24.76	23.03
Total Debt	1.96	2.17	2.31	3.01	2.52	2.96
Net Cash (Debt)	5.36	1.2	0.03	-1.25	-0.65	-1.92
Net Cash Growth	-	3890.00%	-	-	-	-
Net Cash Per Share	0.85	0.20	0.01	-0.22	-0.12	-0.45
Filing Date Shares Outstanding	6.19	5.92	5.75	5.7	5.25	5.19
Total Common Shares Outstanding	6.19	5.79	5.75	5.7	5.25	4.39
Working Capital	18.57	13.7	11.11	9.38	9.12	7.62
Book Value Per Share	4.08	3.68	3.28	2.92	2.73	2.70
Tangible Book Value	21.36	16.72	12.87	11.25	9.65	7.15
Tangible Book Value Per Share	3.45	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 Nov 25, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q