Park Ha Biological Technology Co., Ltd. (BYAH) Balance Sheet
BYAH balance sheet, FY2025
October 31, 2025 · U.S. dollars$6.0M assets = $2.0M liabilities + $4.0M equity
Both columns are drawn to the same scale: what BYAH owns equals what it owes plus shareholders’ equity. Hover a block for its value.
BYAH financial health
Descriptive bands, not a rating. Fiscal FY2025.
BYAH balance sheet trends, FY2021–FY2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $594,216FY2021 | $6.0MFY2025 | +77.9%/yr | |
| Total liabilities | $1.2MFY2021 | $2.0MFY2025 | +13.7%/yr | |
| Shareholders’ equity | −$578,185FY2021 | $4.0MFY2025 | — | |
| Cash & short-term investments | $72,686FY2021 | $3.8MFY2025 | +168.7%/yr | |
| Total debt | $35,203FY2021 | $180,169FY2025 | +50.4%/yr | |
| Net cash (debt) | $37,483FY2021 | $3.6MFY2025 | +$3.6M | |
| Working capital | −$682,949FY2021 | $3.6MFY2025 | +$4.3M | |
| Current ratio | 0.41FY2021 | 2.92FY2025 | +2.51 | |
| Debt / equity | 0.17FY2022 | 0.05FY2025 | −0.13 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
BYAH assets
BYAH liabilities and equity
BYAH debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
BYAH balance sheet
| FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|
| Assets | |||||
| Cash & short-term investments | $3.8M | $547,498 | $1.0M | $574,711 | $72,686 |
| Cash & equivalents | $3.8M | $547,498 | $1.0M | $574,711 | $72,686 |
| Receivables | $1.3M | $1.1M | $710,778 | $1.5M | $79,707 |
| Inventory | $84,598 | $71,486 | $95,870 | $94,170 | $316,512 |
| Other current assets | $326,861 | $1.1M | $335,864 | $70,094 | $4,688 |
| Total current assets | $5.5M | $2.8M | $2.2M | $2.3M | $473,593 |
| Property, plant & equipment (net) | $338,242 | $174,699 | $70,435 | $62,819 | $106,759 |
| Goodwill & intangible assets | $6,639 | $7,621 | $8,404 | $9,349 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $105,773 | $56,717 | $9,882 | $181,923 | $13,864 |
| Total assets | $6.0M | $3.1M | $2.3M | $2.5M | $594,216 |
| Liabilities | |||||
| Accounts payable | $12,013 | $24,069 | $197,155 | $129,723 | $89,341 |
| Short-term debt | $104,254 | $17,573 | $21,970 | $26,194 | $19,344 |
| Deferred revenue | $194,753 | $325,924 | $250,549 | $1.2M | $164,813 |
| Total current liabilities | $1.9M | $1.5M | $1.2M | $2.4M | $1.2M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $180,169 | $70,318 | $31,462 | $26,194 | $35,203 |
| Other long-term liabilities | $75,915 | $52,745 | $9,492 | $0 | $15,859 |
| Total liabilities | $2.0M | $1.6M | $1.3M | $2.4M | $1.2M |
| Shareholders' equity | |||||
| Common stock & paid-in capital | $677 | $500 | $500 | $500 | $500 |
| Retained earnings (deficit) | −$24.2M | $271,788 | −$105,233 | −$926,853 | −$1.1M |
| Accumulated other comprehensive income | $150,864 | $72,586 | −$43,505 | −$45,816 | −$48,830 |
| Total shareholders' equity | $4.0M | $1.5M | $1.0M | $150,277 | −$578,185 |
| Key figures | |||||
| Total debt | $180,169 | $70,318 | $31,462 | $26,194 | $35,203 |
| Net cash (debt) | $3.6M | $477,180 | $1.0M | $548,517 | $37,483 |
| Working capital | $3.6M | $1.3M | $933,244 | −$103,814 | −$682,949 |
| Tangible book value | $4.0M | $1.5M | $1.0M | $140,928 | −$578,185 |
| Current ratio | 2.92 | 1.87 | 1.75 | 0.96 | 0.41 |
| Quick ratio | 2.71 | 1.09 | 1.40 | 0.89 | 0.13 |
| Debt / equity | 0.05 | 0.05 | 0.03 | 0.17 | — |
| Equity / assets | 67.1% | 48.8% | 44.7% | 6.0% | −97.3% |
| Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Oct '24 | Apr '24 | |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Cash & short-term investments | $5.7M | $5.7M | $3.8M | $3.8M | $1.4M | $547,498 | $931,966 |
| Cash & equivalents | $627,851 | $627,851 | $3.8M | $3.8M | $1.4M | $547,498 | $931,966 |
| Short-term investments | $5.0M | $5.0M | — | — | — | — | — |
| Receivables | $930,530 | $16,768 | $1.3M | $255,844 | $4.2M | $1.1M | $697,885 |
| Inventory | $115,324 | $104,046 | $84,598 | $87,745 | $65,821 | $71,486 | $91,818 |
| Other current assets | $79,655 | $1.0M | $326,861 | $1.4M | $6,801 | $1.1M | $104,653 |
| Total current assets | $6.8M | $6.8M | $5.5M | $5.5M | $5.6M | $2.8M | $1.8M |
| Property, plant & equipment (net) | $478,709 | $478,709 | $338,242 | $338,242 | $180,165 | $174,699 | $51,125 |
| Goodwill & intangible assets | $6,408 | $6,408 | $6,639 | $6,639 | $6,980 | $7,621 | $7,976 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $192,975 | $192,975 | $105,773 | $105,773 | $60,657 | $56,717 | $254,802 |
| Total assets | $7.5M | $7.5M | $6.0M | $6.0M | $5.8M | $3.1M | $2.1M |
| Liabilities | |||||||
| Accounts payable | $14,775 | $14,775 | $12,013 | $12,013 | $16,803 | $24,069 | $55,041 |
| Short-term debt | $128,431 | $128,431 | $104,254 | $104,254 | $28,402 | $17,573 | $15,716 |
| Deferred revenue | $194,968 | — | $194,753 | — | $118,277 | $325,924 | $131,952 |
| Total current liabilities | $2.0M | $2.0M | $1.9M | $1.9M | $1.5M | $1.5M | $1.1M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | $180,169 | — | $91,462 | $70,318 | $20,154 |
| Other long-term liabilities | $57,898 | $57,899 | $75,915 | $75,915 | $63,060 | $52,745 | $4,438 |
| Total liabilities | $2.1M | $2.1M | $2.0M | $2.0M | $1.6M | $1.6M | $1.1M |
| Shareholders' equity | |||||||
| Common stock & paid-in capital | $4,925 | $4,925 | $677 | $677 | $587 | $500 | $500 |
| Retained earnings (deficit) | −$25.1M | −$24.9M | −$24.2M | −$24.0M | −$19.6M | $271,788 | −$56,333 |
| Accumulated other comprehensive income | $217,580 | $316 | $150,864 | −$66,399 | $62,587 | $72,586 | −$37,370 |
| Total shareholders' equity | $5.4M | $5.4M | $4.0M | $4.0M | $4.3M | $1.5M | $1.1M |
| Key figures | |||||||
| Total debt | $186,330 | $186,330 | $180,169 | $180,169 | $91,462 | $70,318 | $20,154 |
| Net cash (debt) | $5.5M | $5.5M | $3.6M | $3.6M | $1.3M | $477,180 | $911,812 |
| Working capital | $4.8M | $4.8M | $3.6M | $3.6M | $4.1M | $1.3M | $758,543 |
| Tangible book value | $5.4M | $5.4M | $4.0M | $4.0M | $4.2M | $1.5M | $1.1M |
| Book value per share | — | — | — | — | — | $0.06 | $0.04 |
| Shares outstanding | — | — | — | — | — | 26.2M | 26.2M |
| Current ratio | 3.36 | 3.36 | 2.92 | 2.92 | 3.68 | 1.87 | 1.71 |
| Quick ratio | 3.27 | 2.81 | 2.71 | 2.15 | 3.63 | 1.09 | 1.53 |
| Debt / equity | 0.03 | 0.03 | 0.05 | 0.05 | 0.02 | 0.05 | 0.02 |
| Equity / assets | 72.2% | 72.2% | 67.1% | 67.1% | 72.9% | 48.8% | 49.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed October 31, 2025); data from EODHD.
BYAH financial position
At the end of fiscal 2025 (October 31, 2025), Park Ha Biological Technology had total assets of $6.0 million (up 93.1% from a year earlier), total liabilities of $2.0 million and shareholders' equity of $4.0 million. It held $3.8 million in cash and short-term investments against $0.2 million of debt, a net cash position of $3.6 million. Its current ratio was 2.92. In the latest quarter (ended April 30, 2026) total assets were $7.5 million and equity $5.4 million.
Related: BYAH income statement, BYAH cash flow statement, BYAH key metrics. See the BYAH stock overview for the latest quote and news.
BYAH balance sheet FAQ
What are Park Ha Biological Technology's total assets?
Park Ha Biological Technology reported total assets of $6.0 million at the end of fiscal 2025 (October 31, 2025), compared with $3.1 million a year earlier.
How much debt does Park Ha Biological Technology have?
Park Ha Biological Technology had $0.2 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.05.
How much cash does Park Ha Biological Technology have?
Park Ha Biological Technology held $3.8 million in cash and short-term investments at the end of fiscal 2025; with $0.2 million of debt that is net cash of $3.6 million.
What is Park Ha Biological Technology's book value?
Park Ha Biological Technology's shareholders' equity (book value) was $4.0 million at the end of fiscal 2025.
What is Park Ha Biological Technology's current ratio?
Park Ha Biological Technology had current assets of $5.5 million and current liabilities of $1.9 million, a current ratio of 2.92 (it can cover its short-term obligations).
How much goodwill does Park Ha Biological Technology have?
Park Ha Biological Technology carried $0.0 million of goodwill and intangible assets, 0.1% of total assets, at the end of fiscal 2025.