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

BOSC Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	10.38	11.83	3.37	2.34	1.76	1.88
Cash & Short-Term Investments	10.38	11.83	3.37	2.34	1.76	1.88
Cash Growth	100.73%	251.10%	43.69%	32.95%	-5.97%	80.98%
Accounts Receivable	17.74	15.64	11.79	12.42	10.83	9.21
Other Receivables	2.03	0.43	0.17	0.21	0.17	0.14
Receivables	19.76	16.07	11.96	12.63	11	9.35
Inventory	7.73	6.54	7.87	6.07	6.43	5.57
Prepaid Expenses	-	0.4	0.32	0.43	0.54	0.45
Other Current Assets	0.13	0.71	0.84	0.54	0.83	0.63
Total Current Assets	38	35.54	24.36	22.02	20.57	17.87
Property, Plant & Equipment	4.37	4.38	4.2	4.29	4.38	2.04
Goodwill	2.99	2.99	4.19	4.9	4.9	4.68
Other Intangible Assets	0.81	0.36	0.42	1.08	0.49	0.02
Long-Term Deferred Tax Assets	1.25	1.25	1	-	-	-
Other Long-Term Assets	0.13	0.13	0.18	0.2	0.26	0.15
Total Assets	47.55	44.64	34.34	32.48	30.6	24.76

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	8.2	6.78	6.36	7.71	7.98	5.2
Accrued Expenses	2	1.4	1.5	1.67	1.14	1.08
Current Portion of Long-Term Debt	0.14	0.78	0.44	0.17	0.59	0.74
Current Portion of Leases	0.28	0.25	0.18	0.24	0.3	0.54
Current Income Taxes Payable	-	0.54	0.12	0.31	0.34	0.01
Current Unearned Revenue	3.29	3.13	2	0.6	0.54	0.92
Other Current Liabilities	-	0.3	0.07	0.21	0.3	0.27
Total Current Liabilities	13.91	13.18	10.67	10.9	11.2	8.75
Long-Term Debt	0.97	0.97	0.98	1.15	1.29	0.68
Long-Term Leases	0.74	0.77	0.58	0.76	0.83	0.57
Long-Term Unearned Revenue	0.35	0.29	0.29	0.34	0.24	0.13
Other Long-Term Liabilities	0.7	0.73	0.5	0.49	0.4	0.28
Total Liabilities	16.67	15.94	13.01	13.64	13.96	10.41

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	30.88	90.06	86.4	86.21	86.01	84.85
Retained Earnings	-	-61.22	-64.83	-67.13	-69.13	-70.26
Comprehensive Income & Other	-	-0.14	-0.24	-0.24	-0.24	-0.24
Shareholders' Equity	30.88	28.7	21.33	18.84	16.63	14.35
Total Liabilities & Equity	47.55	44.64	34.34	32.48	30.6	24.76

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	2.14	2.77	2.17	2.31	3.01	2.52
Net Cash (Debt)	8.24	9.06	1.2	0.03	-1.25	-0.65
Net Cash Growth	170.62%	656.81%	3890.00%	-	-	-
Net Cash Per Share	1.23	1.44	0.20	0.01	-0.22	-0.12
Filing Date Shares Outstanding	7.06	7.05	5.92	5.75	5.7	5.25
Total Common Shares Outstanding	7.06	7.03	5.79	5.75	5.7	5.25
Working Capital	24.09	22.36	13.7	11.11	9.38	9.12
Book Value Per Share	4.37	4.08	3.68	3.28	2.92	2.73
Tangible Book Value	27.08	25.36	16.72	12.87	11.25	9.65
Tangible Book Value Per Share	3.84	3.61	2.89	2.24	1.97	1.84
Buildings	-	2.26	2.25	2.16	2.14	-
Machinery	-	4.27	3.83	3.42	3.12	2.98
Leasehold Improvements	-	1.31	1.31	1.3	1.27	1.13

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Aug 20, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 1, 2026

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