Park Ha Biological Technology Co., Ltd. (BYAH) Financials
Ticker history: PHH became BYAH (Park Ha Biological Technology Co., Ltd.) on . Earlier news and filings retain their original names and dates. View PHH history.
Newest figures come from the 20-F/A for FY2025, filed May 15, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the BYAH SEC filings page.
Park Ha Biological Technology Co., Ltd. (BYAH) reported $2.5M in revenue for fiscal year 2025, up 6.0% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 4 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (20-F and 6-K reports).
FY2025 shows a small revenue base overwhelmed by overhead, while financing—not operations—expanded the balance sheet.
Revenue rose6.0% in FY2025, but selling, general and administrative expense increased2119.8% , turning a previously profitable model into a net loss of$24.4M . Gross margin still improved by2.6 percentage points , so the collapse came primarily from the cost structure rather than weak gross profitability.
Cash conversion also reversed: operating cash flow fell from
The balance sheet expanded faster than the business: assets increased
Financial Health Signals
Scored against operating companies for FY2025. Each of the six dimensions is a percentile rank within that peer group, and the overall is the average of the dimensions that can be computed. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →
Health score ≠ stock price. This rates the quality of Park Ha Biological Technology Co., Ltd.'s business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Park Ha Biological Technology Co., Ltd.'s reported operating margin for fiscal year 2025 is below the lowest share of revenue this page publishes, so the figure is not shown here. This dimension scores 7/100.
Park Ha Biological Technology Co., Ltd.'s revenue grew 6.0% year-over-year to $2.5M, a solid pace of expansion. This earns a growth score of 35/100.
With a current ratio of 2.92, Park Ha Biological Technology Co., Ltd. holds $2.92 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 78/100.
While Park Ha Biological Technology Co., Ltd. generated $86K in operating cash flow, capex of $89K consumed most of it, leaving -$3K in free cash flow. This results in a low score of 70/100, reflecting heavy capital investment rather than weak cash generation.
Park Ha Biological Technology Co., Ltd. posts a -609.9% return on equity (ROE), meaning it loses $610 for every $100 of shareholders' equity. This results in a returns score of 5/100. This is down from 31.8% the prior year.
Park Ha Biological Technology Co., Ltd. passes 4 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, all 1 leverage/liquidity signals pass, 1 of 2 operating efficiency signals passes.
Park Ha Biological Technology Co., Ltd. reported a net loss of $24.4M while generating $86K in operating cash flow. Operations generated cash despite the loss, but with no positive earnings behind it, the ratio between the two carries no quality signal.
Park Ha Biological Technology Co., Ltd. reported an operating loss of $24.1M against $41 in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.
Key Financial Metrics
Earnings & Revenue
Park Ha Biological Technology Co., Ltd. generated $2.5M in revenue in fiscal year 2025. This represents an increase of 6.0% from the prior year.
Park Ha Biological Technology Co., Ltd.'s EBITDA was -$24.0M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 3044.6% from the prior year.
Park Ha Biological Technology Co., Ltd. reported a net loss of $24.4M in fiscal year 2025. This represents a decrease of 5191.3% from the prior year.
Park Ha Biological Technology Co., Ltd. earned -$41.38 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 4410.4% from the prior year.
Cash & Balance Sheet
Park Ha Biological Technology Co., Ltd. recorded an outflow of $3K in free cash flow in fiscal year 2025, representing a cash shortfall after capex. This represents a decrease of 100.3% from the prior year.
Park Ha Biological Technology Co., Ltd. held $3.8M in cash as of fiscal year 2025; no long-term debt figure is on record for that period.
Not reported for fiscal year 2025.
Margins & Returns
Park Ha Biological Technology Co., Ltd.'s gross margin was 94.4% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 2.6 percentage points from the prior year.
Park Ha Biological Technology Co., Ltd.'s ROE was -609.9% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 641.7 percentage points from the prior year.
Not shown for fiscal year 2025: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.
Not shown for fiscal year 2025: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.
Capital Allocation
Park Ha Biological Technology Co., Ltd. invested $238K in research and development in fiscal year 2025. This represents an increase of 548.8% from the prior year.
Park Ha Biological Technology Co., Ltd. invested $89K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 3.8% from the prior year.
Not reported for fiscal year 2025.
BYAH Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY2520-F/A | FY2420-F/A | FY2320-F/A | FY2220-F |
|---|---|---|---|---|
| Revenue | $2.5M+6.0% | $2.4M-3.1% | $2.5M+28.1% | $1.9M |
| Cost of Revenue | $143K-27.0% | $195K-37.2% | $311K-38.9% | $509K |
| Gross Profit | $2.4M+9.0% | $2.2M+1.8% | $2.1M+52.3% | $1.4M |
| R&D Expenses | $238K+548.8% | $37K+18.9% | $31K-49.1% | $61K |
| SG&A Expenses | $26.1M+2119.8% | $1.2M+49.9% | $785K-31.5% | $1.1M |
| Operating Income | -$24.1M-3142.5% | $794K-32.8% | $1.2M+499.2% | $197K |
| EBITDA | -$24.0M-3044.6% | $816K-32.0% | $1.2M+427.7% | $228K |
| Interest Expense | $41 | N/A | N/A | $194 |
| Income Tax | $281K-10.9% | $315K-4.5% | $330Kn/m | -$1K |
| Net Income | -$24.4M-5191.3% | $479K-43.8% | $852K+345.4% | $191K |
| EPS (Basic) | -$41.38-4410.4% | $0.96-43.5% | $1.70 | $0.01 |
| EPS (Diluted) | -$41.38-4410.4% | $0.96-43.5% | $1.70 | $0.01 |
| Diluted Shares (Avg) | 588,866+17.8% | 500,0000.0% | 500,000 | 25M |
BYAH Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY2520-F/A | FY2420-F/A | FY2320-F/A | FY2220-F |
|---|---|---|---|---|
| Total Assets | $6.0M+93.1% | $3.1M+36.1% | $2.3M | N/A |
| Current Assets | $5.5M+93.4% | $2.8M+30.7% | $2.2M | N/A |
| Cash & Equivalents | $3.8M+591.8% | $547K-47.0% | $1.0M+79.9% | $575K |
| Short-Term Investments | $0n/m | $0n/m | $0n/m | $0 |
| Inventory | $75K+5.2% | $71K-25.4% | $96K | N/A |
| Accounts Receivable | $256K-22.7% | $331K-8.5% | $362K | N/A |
| Long-Term Investments | $0n/m | $0n/m | $0n/m | $0 |
| Total Liabilities | $2.0M+24.1% | $1.6M+25.9% | $1.3M | N/A |
| Current Liabilities | $1.9M+23.4% | $1.5M+22.7% | $1.2M | N/A |
| Non-Current Liabilities | $76K+43.9% | $53K+455.7% | $9K | N/A |
| Total Equity | $4.0M+165.2% | $1.5M+48.8% | $1.0M+573.7% | $150K |
| Retained Earnings | -$24.2M-8996.0% | $272Kn/m | -$105K | N/A |
Not reported in any period shown, so not listed: Goodwill, Long-Term Debt.
BYAH Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY2520-F/A | FY2420-F/A | FY2320-F/A | FY2220-F |
|---|---|---|---|---|
| Operating Cash Flow | $86K-91.1% | $960K+659.0% | $127K-91.2% | $1.4M |
| Depreciation & Amortization | $109K+382.1% | $23K+13.1% | $20K-34.2% | $30K |
| Stock-Based Compensation | $24.1M | N/A | N/A | N/A |
| Capital Expenditures | $89K+3.8% | $86K+277.4% | $23K+90.7% | $12K |
| Free Cash Flow | -$3K-100.3% | $875K+742.4% | $104K-92.7% | $1.4M |
| Investing Cash Flow | -$573Kn/m | -$508K-149.7% | $1.0Mn/m | -$1.5M |
| Financing Cash Flow | $3.7Mn/m | -$957Kn/m | -$677K-201.1% | $670K |
Not reported in any period shown, so not listed: Dividends Paid, Share Buybacks.
BYAH Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY2520-F/A | FY2420-F/A | FY2320-F/A | FY2220-F |
|---|---|---|---|---|
| Gross Margin | 94.4%+2.6pp | 91.8%+4.4pp | 87.4%+13.9pp | 73.5% |
| Operating Margin | -956.5% | 33.3%-14.7pp | 48.0%+37.8pp | 10.3% |
| Net Margin | -965.0% | 20.1%-14.6pp | 34.6%+24.7pp | 10.0% |
| Return on Equity | -609.9%-641.7pp | 31.8%-52.4pp | 84.2%-43.1pp | 127.3% |
| Return on Assets | -409.3%-424.8pp | 15.5%-22.1pp | 37.6% | N/A |
| Current Ratio | 2.92+1.1x | 1.87+0.1x | 1.75 | N/A |
| Liabilities-to-Equity | 0.49-0.6x | 1.05-0.2x | 1.24 | N/A |
| Asset Turnover | 0.42-0.3x | 0.77-0.3x | 1.09 | N/A |
| FCF Margin | -0.1%-36.9pp | 36.7%+32.5pp | 4.2%-70.3pp | 74.5% |
Not reported in any period shown, so not listed: Debt-to-Equity.
Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it. Market cap is stated at each company's latest close.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| Park Ha Biological Technology Co., Ltd. BYAH | FY2025 | $2.5M | -$24.4M | N/A | N/A | 43/100 |
| Grove Collaborative Holdings, Inc. GROV | FY2025 | $173.7M | -$11.7M | -6.7% | $46.5M | 37/100 |
| United-Guardian, Inc. UG | FY2025 | $10.5M | $2.1M | 20.0% | $32.5M | 76/100 |
| Big Tree Cloud Holdings Limited DSY | FY2026 | $645K | -$3.6M | N/A | $15.1M | — |
| Solesence, Inc. SLSN | FY2025 | $62.1M | $1.8M | 2.9% | $60.1M | 41/100 |
| Tantech Holdings Ltd. TANH | FY2025 | $38.4M | -$31.0M | -80.9% | $8.2M | 48/100 |
Where Park Ha Biological Technology Co., Ltd. Ranks
Frequently Asked Questions
Park Ha Biological Technology Co., Ltd. (BYAH) reported $2.5M in total revenue for fiscal year 2025. This represents a 6.0% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
Park Ha Biological Technology Co., Ltd. (BYAH) revenue grew by 6.0% year-over-year, from $2.4M to $2.5M in fiscal year 2025.
No, Park Ha Biological Technology Co., Ltd. (BYAH) reported a net loss of $24.4M in fiscal year 2025.
Park Ha Biological Technology Co., Ltd. (BYAH) had EBITDA of -$24.0M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
Park Ha Biological Technology Co., Ltd. (BYAH) had a gross margin of 94.4% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
Park Ha Biological Technology Co., Ltd. (BYAH) has a return on equity of -609.9% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
Park Ha Biological Technology Co., Ltd. (BYAH) recorded an outflow of $3K in free cash flow during fiscal year 2025. This represents a -100.3% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
Park Ha Biological Technology Co., Ltd. (BYAH) generated $86K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
Park Ha Biological Technology Co., Ltd. (BYAH) had $6.0M in total assets as of fiscal year 2025, including both current and long-term assets.
Park Ha Biological Technology Co., Ltd. (BYAH) invested $89K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
Park Ha Biological Technology Co., Ltd. (BYAH) invested $238K in research and development during fiscal year 2025.
Park Ha Biological Technology Co., Ltd. (BYAH) had a current ratio of 2.92 as of fiscal year 2025, which is generally considered healthy.
Park Ha Biological Technology Co., Ltd. (BYAH) had a liabilities-to-equity ratio of 0.49 as of fiscal year 2025, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity. No debt-to-equity ratio is shown for fiscal year 2025, because the filing data we hold for that year carries no long-term debt figure.
Park Ha Biological Technology Co., Ltd. (BYAH) had a return on assets of -409.3% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Park Ha Biological Technology Co., Ltd. (BYAH) has a Piotroski F-Score of 4 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Park Ha Biological Technology Co., Ltd. (BYAH) reported a net loss of $24.4M while generating $86K in operating cash flow. Operations generated cash despite the loss, but with no positive earnings behind it, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Park Ha Biological Technology Co., Ltd. (BYAH) reported an operating loss of $24.1M against $41 in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.
Park Ha Biological Technology Co., Ltd. (BYAH) scores 43 out of 100 on our Financial Health Score, indicating moderate standing within its operating companies peer group. The score is the average of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.