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

BYAH Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022
Net Income	-24.36	0.48	0.85	0.19
Depreciation & Amortization	0.11	0.02	0.02	0.03
Other Adjustments	0.35	0.22	0.15	-0.02
Change in Receivables	0.07	-0.1	-0.34	-0.09
Changes in Inventories	-0.02	0.01	-0	0.19
Changes in Accounts Payable	-0.01	-0.18	0.07	0.06
Changes in Accrued Expenses	-0	0.03	0.04	0.04
Changes in Income Taxes Payable	0.37	0.4	0.44	0.08
Changes in Unearned Revenue	-0.13	0.07	-0.99	1.17
Changes in Other Operating Activities	-0.37	0.02	-0.12	-0.28
Operating Cash Flow	0.09	0.96	0.13	1.44
Operating Cash Flow Growth	-91.06%	659.04%	-91.23%	-
Capital Expenditures	-0.09	-0.09	-0.02	-0.01
Other Investing Activities	5.55	-0.42	1.05	-1.54
Investing Cash Flow	-0.57	-0.51	1.02	-1.55
Short-Term Debt Issued	0.01	0	0.06	0.39
Short-Term Debt Repaid	-	-0.07	-0.78	-0.26
Net Short-Term Debt Issued (Repaid)	0.01	-0.07	-0.72	0.14
Issuance of Common Stock	-	0	0.04	0.53
Net Common Stock Issued (Repurchased)	-	0	0.04	0.53
Other Financing Activities	-0.55	-0.89	-	-
Financing Cash Flow	3.74	-0.96	-0.68	0.67
Net Cash Flow	3.25	-0.51	0.47	0.56
Free Cash Flow	-0	0.87	0.1	1.43
Free Cash Flow Growth	-	742.38%	-92.74%	-
FCF Margin	-	36.73%	4.22%	74.52%
Free Cash Flow Per Share	-0.01	1.75	0.21	2.86
Levered Free Cash Flow	-0.14	0.7	-0.44	1.61
Unlevered Free Cash Flow	-0.14	0.77	0.28	1.48

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