BYAH Park Ha Biological Technology Co., Ltd.

Overview and Growth

In fiscal 2025, Park Ha Biological Technology Co., Ltd. recorded $2.52M of revenue, net loss of $24.36M, and an operating cash inflow of $85.85K. At $2.52M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Compared with $2.38M in fiscal 2024, revenue recorded a 6.0% year-over-year increase. On a per-share basis, diluted EPS was -$41.38, which connects the reported earnings outcome with the company’s diluted share count. The company employed $5.95M of total assets, the balance-sheet base supporting its current operating and cash-flow results. Revenue equaled 0.42x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

After reported cost of revenue, the company retained $2.38M as gross profit before recognizing operating expenses and other items. The gross-profit relationship equaled 94.4% of revenue, quantifying the portion retained before operating expenses were recognized. Operations produced a $24.15M operating loss before non-operating and tax effects. An operating margin of -956.5% reflected costs exceeding revenue-level gross profit by 956.5% of sales. The company ended the period with a net loss of $24.36M, extending the operating result through all remaining items. Net margin was -965.0%, reflecting a loss equal to 965.0% of reported revenue. The pretax result was a loss of $24.08M, establishing the deficit before tax effects. Pretax margin was -953.9%, reflecting a pre-tax loss equal to 953.9% of revenue. The company recognized $280.65K of income tax for the period, completing the transition from pretax income to net income. The loss-to-equity relationship was 609.9%, placing the bottom-line deficit against shareholder capital. Relative to total assets, the net loss represented 409.3%. The company moved from fiscal 2024 net income of $478.56K to a current net loss of $24.36M.

Liquidity and Capital Structure

The company held $5.95M of assets against $1.96M of liabilities and $3.99M of equity, revealing how the asset base was financed. At period end, current assets of $5.50M compared with current liabilities of $1.88M, defining the company’s short-term resource position. At 2.92x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Cash and equivalents totaled $3.79M, identifying the most liquid reported component available within the broader current-asset balance. Cash and equivalents represented 201.3% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Relative to total assets, liabilities measured 32.9%, complementing the separate equity-based view of the company’s capital structure. Measured against total assets, cash and equivalents represented 63.6%, a balance-sheet composition measure rather than a liquidity forecast. The asset base changed 93.1% from $3.08M in fiscal 2024, leaving current total assets higher year over year. Against $1.51M of equity in fiscal 2024, the current book-equity balance moved 165.2% and ended higher. Cash and equivalents were 591.8% higher than fiscal 2024 cash of $547.50K, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

Operating activities produced a cash inflow of $85.85K, giving the cash-flow counterpart to the accrual-based profit measures reported for the year. Capital expenditures used $88.83K, identifying the reported investment outflow deducted from operating cash flow in the free-cash-flow calculation. Relative to operating cash flow, capital expenditures measured 103.5%, connecting investment intensity with the company’s cash-generation base. Negative free cash flow was $2.97K, leaving a cash deficit after capital spending and reducing financial flexibility. Free-cash-flow margin was -0.1%, reflecting a cash deficit equal to 0.1% of revenue after capital spending. The free-cash-flow deficit equaled 0.0% of total assets, placing the cash shortfall against the company’s resource base.

Based on the annual report for the fiscal year ending Oct 31, 2025. Analysis generated Nov 4, 2026.