Park Ha Biological Technology Co., Ltd. (BYAH)

BYAH Balance Sheet

Financials in millions USD. Fiscal year is November - October.

Fiscal Year	FY 2026	FY 2025	FY 2025	FY 2023	FY 2022
Period Ending	Oct 31, 2025	Apr 30, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022
Cash & Equivalents	3.79	1.35	0.55	1.03	0.57
Cash & Short-Term Investments	3.79	1.35	0.55	1.03	0.57
Cash Growth	180.30%	146.81%	-47.03%	79.85%	690.68%
Accounts Receivable	0.26	0.12	0.35	0.38	0.13
Other Receivables	1.37	4.04	1.86	0.67	1.45
Total Trade Receivables	1.63	4.16	2.21	1.05	1.59
Inventory	0.08	0.07	0.07	0.1	0.09
Other Current Assets	0.01	0	0.02	0	0.01
Total Current Assets	5.5	5.58	2.84	2.18	2.26
Net Property, Plant & Equipment	0.34	0.18	0.17	0.07	0.06
Other Intangible Assets	0.01	0.01	0.01	0.01	0.01
Other Long-Term Assets	0.11	0.06	0.06	0.01	0.18
Total Assets	5.95	5.83	3.08	2.26	2.52
Accounts Payable	0.02	0.02	0.02	0.27	0.89
Accrued Expenses	0.19	0.15	0.16	0.13	0.09
Current Portion of Leases	0.1	0.03	0.02	0.02	0.03
Unearned Revenue	0.19	0.12	0.33	0.25	1.21
Other Current Liabilities	1.38	1.2	1	0.58	0.16
Total Current Liabilities	1.88	1.52	1.52	1.24	2.37
Long-Term Leases	0.08	0.06	0.05	0.01	-
Total Long-Term Liabilities	0.08	0.06	0.05	0.01	-
Total Liabilities	1.96	1.58	1.58	1.25	2.37
Common Stock	0	0	0	0	0
Additional Paid-in Capital	28.02	23.75	1.16	1.16	1.12
Accumulated Other Comprehensive Income	-0.07	-0.07	-0.06	-0.07	-0.05
Retained Earnings	-23.96	-19.43	0.4	-0.07	-0.93
Shareholders' Equity	3.99	4.25	1.51	1.01	0.15
Total Liabilities & Equity	5.95	5.83	3.08	2.26	2.52
Total Debt	0.18	0.09	0.07	0.03	0.03
Net Cash (Debt)	3.61	1.26	0.48	1	0.55
Net Cash Growth	186.35%	164.01%	-52.39%	82.70%	1363.38%
Net Cash Per Share	6.13	-	0.95	2.00	1.10
Book Value	3.99	4.25	1.51	1.01	0.15
Book Value Per Share	6.78	-	3.01	2.02	0.30
Tangible Book Value	3.99	4.24	1.5	1	0.14
Tangible Book Value Per Share	6.77	-	3.00	2.01	0.28

Updated Oct 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.