B.O.S. Better Online Solutions Ltd. (BOSC) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 | Q1'21 |
|---|
| Total Current Assets | 35.54M | 29.14M | 29.01M | 28.49M | 24.36M | 21.49M | 21.51M | 23.26M | 22.02M | 21M | 21.92M | 21.62M | 20.57M | 19.26M | 18.23M | 19.04M | 17.87M | 17.46M | 17.99M | 17.77M |
| Cash & Short-Term Investments | 11.82M | 7.32M | 5.24M | 3.84M | 3.37M | 2.01M | 2.36M | 2.91M | 2.56M | 1.34M | 2.08M | 2.44M | 1.76M | 1.34M | 1.25M | 1.54M | 1.88M | 2.24M | 2.07M | 1.8M |
| Cash Only | 11.82M | 7.32M | 5.24M | 3.84M | 3.37M | 2.01M | 2.36M | 2.91M | 2.56M | 1.34M | 2.08M | 2.44M | 1.76M | 1.34M | 1.25M | 1.54M | 1.88M | 2.24M | 2.07M | 1.8M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 16.18M | 14.06M | 15.69M | 17.07M | 12.03M | 12.75M | 10.71M | 13.38M | 12.63M | 11.6M | 11.01M | 10.89M | 11.1M | 10.4M | 10.04M | 10.55M | 9.44M | 8.85M | 10.02M | 8.96M |
| Days Sales Outstanding | 110.19 | 120.13 | 129.32 | 87.17 | 109.74 | 109.81 | 129.77 | 104.86 | 102.36 | 105.95 | 87.9 | 81.5 | 87.33 | 103.97 | 90.52 | 83.37 | 92.63 | 108.51 | 93.58 | 112.84 |
| Inventory | 6.54M | 6.62M | 6.92M | 7.5M | 7.87M | 6.53M | 6.85M | 5.77M | 6.39M | 7.22M | 7.67M | 6.93M | 6.43M | 6.34M | 5.62M | 5.54M | 5.57M | 5.15M | 4.82M | 5.84M |
| Days Inventory Outstanding | 63.05 | 72.76 | 73.76 | 60.49 | 82.71 | 80.19 | 91.89 | 63.44 | 71.19 | 88.2 | 74.37 | 63.45 | 67.24 | 78.07 | 62.45 | 58.55 | 67.06 | 71.37 | 63.58 | 85.35 |
| Other Current Assets | 98K | 1.14M | 1.17M | 66K | 185K | 204K | 1.6M | 1.2M | 15K | 843K | 1.17M | 1.36M | 130K | 1.18M | 1.32M | 1.41M | 242K | 1.23M | 1.09M | 1.17M |
| Total Non-Current Assets | 9.1M | 9.24M | 9.42M | 9.83M | 9.98M | 10.21M | 10.3M | 10.39M | 10.46M | 10.68M | 10.61M | 10.02M | 10.02M | 9.88M | 7.7M | 7.54M | 6.89M | 6.88M | 6.81M | 6.71M |
| Property, Plant & Equipment | 4.38M | 4.24M | 4.32M | 4.09M | 4.2M | 4.19M | 4.22M | 4.26M | 4.29M | 4.41M | 4.3M | 4.41M | 4.38M | 4.21M | 2.09M | 1.93M | 2.04M | 2.13M | 2.08M | 1.93M |
| Fixed Asset Turnover | 2.93x | 2.66x | 2.74x | 3.63x | 2.48x | 2.34x | 1.99x | 2.64x | 2.50x | 2.25x | 2.60x | 2.76x | 2.64x | 2.87x | 5.14x | 5.43x | 4.35x | 3.80x | 4.60x | 4.01x |
| Goodwill | 2.99M | 3.49M | 3.49M | 4.19M | 4.19M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.89M | 4.68M | 4.68M | 4.68M | 4.68M |
| Intangible Assets | 361K | 376K | 392K | 407K | 422K | 935K | 983K | 1.03M | 1.08M | 1.13M | 1.17M | 460K | 486K | 517K | 548K | 580K | 20K | 25K | 30K | 35K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 128K | 1.14M | 146K | 167K | 177K | 184K | 204K | 204K | 196K | 245K | 244K | 251K | 260K | 257K | 160K | 135K | 150K | 44K | 26K | 62K |
| Total Assets | 44.64M | 38.38M | 38.43M | 38.32M | 34.34M | 31.7M | 31.81M | 33.66M | 32.48M | 31.68M | 32.53M | 31.63M | 30.59M | 29.14M | 25.93M | 26.58M | 24.76M | 24.34M | 24.8M | 24.48M |
| Asset Turnover | 0.30x | 0.30x | 0.30x | 0.41x | 0.31x | 0.31x | 0.26x | 0.34x | 0.34x | 0.31x | 0.35x | 0.39x | 0.38x | 0.33x | 0.39x | 0.42x | 0.37x | 0.33x | 0.37x | 0.31x |
| Asset Growth % | 29.99% | 21.07% | 20.8% | 13.86% | 5.73% | 0.08% | -2.2% | 6.39% | 6.16% | 8.7% | 25.46% | 19.01% | 23.58% | 19.75% | 4.54% | 8.59% | 7.51% | 2.88% | 3.77% | -0.68% |
| Total Current Liabilities | 13.18M | 10.57M | 11.68M | 13.03M | 10.66M | 8.63M | 9.25M | 11.48M | 10.9M | 10.76M | 11.85M | 11.38M | 11.2M | 10.15M | 8.85M | 10.13M | 8.75M | 8.23M | 8.69M | 8.46M |
| Accounts Payable | 6.78M | 5.25M | 6.09M | 7.77M | 6.36M | 5.4M | 6.2M | 8.34M | 7.71M | 6.72M | 7.8M | 7.55M | 7.98M | 6.89M | 6.03M | 6.71M | 5.2M | 5.06M | 5.45M | 5.33M |
| Days Payables Outstanding | 57.61 | 60.93 | 70.87 | 55.6 | 67.57 | 69.57 | 105.9 | 83.69 | 75.48 | 86.05 | 78.19 | 73.75 | 78.29 | 84.34 | 71.31 | 62.78 | 64.2 | 75.29 | 64.32 | 86.2 |
| Short-Term Debt | 775K | 137K | 501K | 342K | 439K | 431K | 160K | 164K | 170K | 832K | 391K | 445K | 586K | 937K | 573K | 670K | 740K | 825K | 835K | 786K |
| Deferred Revenue (Current) | 3.13M | 0 | 3.17M | 2.54M | 2M | 657K | 565K | 617K | 600K | 1M | 1.55M | 1.55M | 542K | 471K | 422K | 455K | 917K | 742K | 702K | 739K |
| Other Current Liabilities | 303K | 3.21M | 621K | 0 | 66K | 418K | 1.05M | 135K | 1.21M | 1.16M | 891K | 489K | 766K | 617K | 479K | 704K | 355K | 337K | 291K | 341K |
| Current Ratio | 2.70x | 2.76x | 2.48x | 2.19x | 2.28x | 2.49x | 2.33x | 2.03x | 2.02x | 1.95x | 1.85x | 1.90x | 1.84x | 1.90x | 2.06x | 1.88x | 2.04x | 2.12x | 2.07x | 2.10x |
| Quick Ratio | 2.20x | 2.13x | 1.89x | 1.61x | 1.55x | 1.73x | 1.59x | 1.52x | 1.43x | 1.28x | 1.20x | 1.29x | 1.26x | 1.27x | 1.43x | 1.33x | 1.41x | 1.50x | 1.52x | 1.41x |
| Cash Conversion Cycle | 115.62 | 131.96 | 132.21 | 92.07 | 124.88 | 120.43 | 115.75 | 84.6 | 98.08 | 108.1 | 84.07 | 71.21 | 76.28 | 97.7 | 81.66 | 79.14 | 95.48 | 104.58 | 92.84 | 111.99 |
| Total Non-Current Liabilities | 2.76M | 2.58M | 2.52M | 2.24M | 2.35M | 2.33M | 2.44M | 2.58M | 2.74M | 2.53M | 2.65M | 2.93M | 2.77M | 2.91M | 1.3M | 1.76M | 1.66M | 1.91M | 2.05M | 2.17M |
| Long-Term Debt | 972K | 989K | 971K | 921K | 980K | 1M | 1.03M | 1.09M | 1.15M | 1.13M | 1.21M | 1.34M | 1.29M | 1.43M | 317K | 505K | 681K | 756K | 903K | 984K |
| Capital Lease Obligations | 768K | 624K | 652K | 530K | 576K | 605K | 639K | 698K | 759K | 764K | 674K | 751K | 827K | 822K | 403K | 518K | 565K | 628K | 636K | 652K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 732K | 700K | 609K | 514K | 498K | 427K | 474K | 468K | 490K | 347K | 363K | 392K | 404K | 245K | 249K | 273K | 280K | 336K | 329K | 335K |
| Total Liabilities | 15.94M | 13.15M | 14.2M | 15.27M | 13.01M | 10.95M | 11.69M | 14.05M | 13.64M | 13.29M | 14.49M | 14.32M | 13.96M | 13.06M | 10.14M | 11.89M | 10.41M | 10.14M | 10.74M | 10.63M |
| Total Debt | 2.77M | 1.96M | 2.35M | 1.95M | 2.17M | 2.22M | 2.02M | 2.16M | 2.31M | 2.95M | 2.51M | 2.79M | 3.01M | 3.55M | 1.65M | 2.17M | 2.52M | 2.7M | 2.85M | 2.88M |
| Net Debt | -9.06M | -5.36M | -2.89M | -1.89M | -1.2M | 208K | -338K | -749K | -247K | 1.61M | 434K | 355K | 1.25M | 2.21M | 395K | 629K | 649K | 466K | 786K | 1.08M |
| Debt / Equity | 0.10x | 0.08x | 0.10x | 0.08x | 0.10x | 0.11x | 0.10x | 0.11x | 0.12x | 0.16x | 0.14x | 0.16x | 0.18x | 0.22x | 0.10x | 0.15x | 0.18x | 0.19x | 0.20x | 0.21x |
| Debt / EBITDA | 2.96x | 2.16x | 2.64x | 1.05x | 3.08x | 3.22x | 2.54x | 2.20x | 4.77x | 5.11x | 2.99x | 2.77x | 4.18x | 10.86x | 2.62x | 4.04x | 20.03x | 16.39x | 14.94x | 9.83x |
| Net Debt / EBITDA | -9.70x | -5.89x | -3.25x | -1.02x | -1.70x | 0.30x | -0.42x | -0.76x | -0.51x | 2.80x | 0.52x | 0.35x | 1.73x | 6.75x | 0.63x | 1.17x | 5.15x | 2.82x | 4.12x | 3.70x |
| Interest Coverage | - | 18.67x | - | 6.41x | - | - | 4.20x | 8.06x | 5.16x | 3.45x | 7.21x | 3.67x | - | 92.33x | 1.42x | 3.08x | 0.63x | 10.67x | - | 2.11x |
| Total Equity | 28.7M | 25.23M | 24.23M | 23.05M | 21.33M | 20.75M | 20.12M | 19.6M | 18.84M | 18.39M | 18.03M | 17.32M | 16.63M | 16.08M | 15.78M | 14.69M | 14.35M | 14.2M | 14.06M | 13.85M |
| Equity Growth % | 34.56% | 21.59% | 20.4% | 17.58% | 13.23% | 12.83% | 11.59% | 13.2% | 13.26% | 14.32% | 14.26% | 17.9% | 15.94% | 13.29% | 12.21% | 6.01% | 20.88% | 23.1% | 23.98% | 9.79% |
| Book Value per Share | 4.55 | 3.79 | 3.76 | 3.67 | 3.57 | 3.53 | 3.45 | 3.36 | 3.19 | 3.02 | 3.08 | 3.03 | 2.92 | 2.81 | 2.98 | 2.78 | 2.73 | 2.53 | 2.68 | 2.67 |
| Total Shareholders' Equity | 28.7M | 25.23M | 24.23M | 23.05M | 21.33M | 20.75M | 20.12M | 19.6M | 18.84M | 18.39M | 18.03M | 17.32M | 16.63M | 16.08M | 15.78M | 14.69M | 14.35M | 14.2M | 14.06M | 13.85M |
| Common Stock | 90.06M | 25.23M | 87.19M | 0 | 86.4M | 0 | 86.25M | 0 | 86.21M | 18.39M | 84.92M | 17.32M | 86.01M | 16.08M | 84.83M | 14.69M | 84.85M | 14.2M | 83.78M | 13.85M |
| Retained Earnings | -61.22M | 0 | -62.71M | 0 | -64.83M | 0 | -65.89M | 0 | -67.13M | 0 | -67.87M | 0 | -69.13M | 0 | -69.79M | 0 | -70.26M | 0 | -70.45M | 0 |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 | -243K | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |