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

BYAH Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 30, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Cash & Equivalents	1.35	0.55	1.03	0.57	0.07
Cash & Short-Term Investments	1.35	0.55	1.03	0.57	0.07
Cash Growth	44.99%	-47.03%	79.85%	690.68%	-
Accounts Receivable	0.12	0.33	0.36	0.12	0.05
Other Receivables	3.04	0.03	0.05	0.03	0.03
Receivables	4.16	1.11	0.71	1.53	0.08
Inventory	0.07	0.07	0.1	0.09	0.32
Prepaid Expenses	0	0.01	0.1	0	0
Other Current Assets	0	1.11	0.2	0.07	0
Total Current Assets	5.58	2.84	2.18	2.26	0.47
Property, Plant & Equipment	0.18	0.17	0.07	0.06	0.11
Other Intangible Assets	0.01	0.01	0.01	0.01	-
Long-Term Deferred Tax Assets	0.06	0.06	-	-	-
Other Long-Term Assets	0	0	0.01	0.18	0.01
Total Assets	5.83	3.08	2.26	2.52	0.59
Accounts Payable	0.02	0.02	0.2	0.13	0.09
Accrued Expenses	0.48	0.46	0.35	0.25	0.14
Current Portion of Leases	0.03	0.02	0.02	0.03	0.02
Current Income Taxes Payable	0.87	0.7	0.35	-	0.01
Current Unearned Revenue	0.12	0.33	0.25	1.21	0.16
Other Current Liabilities	0.01	-	0.07	0.76	0.73
Total Current Liabilities	1.52	1.52	1.24	2.37	1.16
Long-Term Leases	0.06	0.05	0.01	-	0.02
Total Liabilities	1.58	1.58	1.25	2.37	1.17
Common Stock	0	0	0	0	0
Additional Paid-In Capital	23.75	1.16	1.16	1.12	0.59
Retained Earnings	-19.43	0.4	-0.07	-0.93	-1.12
Comprehensive Income & Other	-0.07	-0.06	-0.07	-0.05	-0.05
Shareholders' Equity	4.25	1.51	1.01	0.15	-0.58
Total Liabilities & Equity	5.83	3.08	2.26	2.52	0.59
Total Debt	0.09	0.07	0.03	0.03	0.04
Net Cash (Debt)	1.26	0.48	1	0.55	0.04
Net Cash Growth	38.17%	-52.39%	82.71%	1363.38%	-
Net Cash Per Share	0.05	0.02	0.04	0.02	0.00
Filing Date Shares Outstanding	29.37	26.37	25	25	25
Total Common Shares Outstanding	29.37	25	25	25	25
Working Capital	4.07	1.32	0.93	-0.1	-0.68
Book Value Per Share	0.14	0.06	0.04	0.01	-0.02
Tangible Book Value	4.24	1.5	1	0.14	-0.58
Tangible Book Value Per Share	0.14	0.06	0.04	0.01	-0.02
Machinery	0.16	0.16	0.16	0.16	0.18
Leasehold Improvements	0.1	0.11	0.02	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.