Phaos Technology Holdings (Cayman) Limited (POAS) Balance Sheet

NYSE American: POASAssets, liabilities, debt and equity over 4 years.

POAS balance sheet, FY2026

April 30, 2026 · Singapore dollars

S$6.7M assets = S$1.4M liabilities + S$5.3M equity

What it ownsS$6.7MCash & ST investments: S$762,234 (11.4%)S$762,234Receivables: S$1,751 (0.0%)Inventory: S$543,712 (8.1%)Inventory S$543,712Other current: S$5.1M (75.7%)Other currentS$5.1M · 76%PP&E: S$311,945 (4.7%)=How it is financedS$6.7MCurrent liabilities: S$1.2M (18.7%)Current liabilitiesS$1.2M · 19%Long-term debt: S$20,053 (0.3%)Other LT liabilities: S$110,256 (1.7%)Shareholders’ equity: S$5.3M (79.4%)Shareholders’ equityS$5.3M · 79%

Both columns are drawn to the same scale: what POAS owns equals what it owes plus shareholders’ equity. Hover a block for its value.

POAS financial health

Current ratio5.11
Comfortable · current assets cover current liabilities 5.11×
Debt / equity0.09
Low leverage · S$0.09 of debt for each $1 of equity
Equity / assets79.4%
Equity-funded · of assets funded by shareholders
Cash / debt169.0%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles0.0%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal FY2026.

POAS balance sheet trends, FY2023–FY2026

MetricTrendThenLatestChange
Total assetsS$1.4MFY2023S$6.7MFY2026+69.0%/yr
Total liabilitiesS$4.4MFY2023S$1.4MFY2026−32.1%/yr
Shareholders’ equity−S$3.0MFY2023S$5.3MFY2026—
Cash & short-term investmentsS$54,097FY2023S$762,234FY2026+141.5%/yr
Total debtS$885,353FY2023S$451,038FY2026−20.1%/yr
Net cash (debt)−S$831,256FY2023S$311,196FY2026+S$1.1M
Working capital−S$2.8MFY2023S$5.1MFY2026+S$8.0M
Current ratio0.24FY20235.11FY2026+4.86
Debt / equity0.27FY20240.09FY2026−0.19
Shares outstanding887KFY20231.1MFY2026+7.3%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

POAS assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

POAS liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

POAS debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

POAS balance sheet in Singapore dollars

FY2026FY2025FY2024FY2023
Assets
Cash & short-term investmentsS$762,234S$129,552S$2.3MS$54,097
Cash & equivalentsS$762,234S$129,552S$2.3MS$54,097
ReceivablesS$1,751S$438,384S$1.9MS$567,030
InventoryS$543,712S$310,007S$187,584S$151,523
Other current assetsS$5.1MS$637,702S$289,850S$136,647
Total current assetsS$6.4MS$1.5MS$4.7MS$909,297
Property, plant & equipment (net)S$311,945S$418,403S$451,455S$473,069
Goodwill & intangible assetsS$0S$0S$0S$0
Long-term investmentsS$0S$0S$0S$0
Other non-current assetsS$0S$0S$0S$0
Total assetsS$6.7MS$1.9MS$5.2MS$1.4M
Liabilities
Accounts payableS$298,826S$93,931S$293,908S$91,094
Short-term debtS$320,729S$164,755S$573,241S$233,669
Deferred revenueS$53,279———
Total current liabilitiesS$1.2MS$3.8MS$2.0MS$3.7M
Long-term debtS$20,053S$78,366S$133,979S$574,563
Lease obligationsS$172,672S$131,845S$218,146S$167,436
Other long-term liabilitiesS$110,256S$22,703S$85,360S$77,121
Total liabilitiesS$1.4MS$3.9MS$2.3MS$4.4M
Shareholders' equity
Common stock & paid-in capitalS$4,257S$3,508S$3,491S$2,654
Retained earnings (deficit)−S$18.3M−S$12.2M−S$7.0M−S$4.7M
Accumulated other comprehensive incomeS$88,694−S$1,143——
Total shareholders' equityS$5.3M−S$2.0MS$2.9M−S$3.0M
Key figures
Total debtS$451,038S$265,824S$792,580S$885,353
Net cash (debt)S$311,196−S$136,272S$1.5M−S$831,256
Working capitalS$5.1M−S$2.3MS$2.7M−S$2.8M
Tangible book valueS$5.3M−S$2.0MS$2.9M−S$3.0M
Shares outstanding1.1M887K887K887K
Current ratio5.110.402.310.24
Quick ratio0.610.152.080.17
Debt / equity0.09—0.27—
Equity / assets79.4%−101.5%56.3%−218.3%

Quarterly columns are labeled by the month the quarter ended. Figures in Singapore dollars as reported (latest annual report filed August 31, 2026); data from EODHD.

POAS financial position

At the end of fiscal 2026 (April 30, 2026), Phaos Technology had total assets of S$6.7 million (up 245.3% from a year earlier), total liabilities of S$1.4 million and shareholders' equity of S$5.3 million. It held S$0.8 million in cash and short-term investments against S$0.5 million of debt, a net cash position of S$0.3 million. Its current ratio was 5.11. In the latest quarter (ended July 31, 2026) total assets were S$5.3 million and equity S$5.3 million.

Related: POAS income statement, POAS cash flow statement, POAS key metrics. See the POAS stock overview for the latest quote and news.

POAS balance sheet FAQ

What are Phaos Technology's total assets?

Phaos Technology reported total assets of S$6.7 million at the end of fiscal 2026 (April 30, 2026), compared with S$1.9 million a year earlier.

How much debt does Phaos Technology have?

Phaos Technology had S$0.5 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.09.

How much cash does Phaos Technology have?

Phaos Technology held S$0.8 million in cash and short-term investments at the end of fiscal 2026; with S$0.5 million of debt that is net cash of S$0.3 million.

What is Phaos Technology's book value?

Phaos Technology's shareholders' equity (book value) was S$5.3 million at the end of fiscal 2026.

What is Phaos Technology's current ratio?

Phaos Technology had current assets of S$6.4 million and current liabilities of S$1.2 million, a current ratio of 5.11 (it can cover its short-term obligations).

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