BOSC BOS BETTER ONLINE SOLUTIONS LTD

Overview and Growth

Fiscal 2025 results for BOS BETTER ONLINE SOLUTIONS LTD combined $50.57M of revenue with net income of $3.61M and an operating cash inflow of $5.05M. The $50.57M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Revenue was 26.6% above fiscal 2024 revenue of $39.95M, marking a year-over-year increase. The company reported diluted EPS of $0.57, adding a shareholder-level measure to the absolute income figures considered below. The per-share result recorded a 46.2% increase from fiscal 2024 diluted EPS of $0.39. Asset turnover was 1.13x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

Gross profit was $12.07M, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross margin was 23.9%, so that share of each revenue unit remained after the cost of revenue reported for the period. The reported operating result was $2.91M, capturing profitability after direct costs and the operating expenses reflected in the statements. Operating margin measured 5.8%, showing the portion of revenue preserved after the full set of operating costs. Net income came to $3.61M, completing the progression from revenue through gross and operating profitability to the final reported result. Net margin was 7.1%, meaning that this portion of revenue remained as net income after all recognized expenses. Pretax income was $3.50M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. Measured against revenue, pretax income equaled 6.9%, adding a pre-tax profitability layer between revenue and net income. The company recognized an income-tax benefit of $113.00K, increasing after-tax earnings relative to the pretax result. The effective tax-benefit relationship was 3.2% of positive pretax income.

Liquidity and Capital Structure

Total assets were $44.64M, supported by $15.94M of liabilities and $28.70M of shareholder equity. The near-term balance sheet paired $35.54M of current assets with $13.18M of current liabilities at the reporting date. Current assets covered current liabilities by 2.7x, leaving a positive buffer for near-term obligations. The company held $11.82M in cash and equivalents, a narrower liquidity measure than total current assets. Cash and equivalents represented 89.7% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Total debt was $1.75M, establishing the amount of borrowing carried within the company’s capital structure. Against book equity, debt measured 0.06x, placing the company’s financial leverage in clear balance-sheet terms. Relative to total assets, debt measured 3.9%, showing how much of the asset base was matched by borrowing. The liabilities-to-assets relationship was 35.7%, placing reported obligations against the full positive asset balance. Measured against total assets, cash and equivalents represented 26.5%, a balance-sheet composition measure rather than a liquidity forecast. Total assets were 30.0% higher than fiscal 2024 assets of $34.34M, measuring the company’s own balance-sheet change.

Cash Flow and Earnings Quality

Cash flow from operations was $5.05M, a reported cash inflow that can be compared directly with net income and capital spending. Against net income, operating cash flow measured 1.4x, showing the relationship between accrual earnings and operating cash. The cash-flow statement records $452.00K of capital expenditures, the investment amount considered after operating cash generation. Relative to operating cash flow, capital expenditures measured 9.0%, connecting investment intensity with the company’s cash-generation base. Free cash flow came to $4.59M, leaving a positive amount after capital expenditures. Free cash flow represented 9.1% of revenue, linking post-investment cash generation with the company’s operating scale. Free cash flow equaled 10.3% of total assets, relating post-investment cash generation to the company’s resource base.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.