Park Ha Biological Technology Co., Ltd. (NASDAQ:BYAH)
Insiders here have filed 1 Form 4 in the last 90 days, but all of them are share awards, grants or other non-market transactions. Those are compensation, not a decision to buy, so they are not scored.
Loses money on what it sells.
- Revenue
- $3.8M
- Net income
- -$8.2M
- Net margin
- -214.2%
Little or no net debt.
- Total debt
- $186K
- Cash
- $628K
- Debt / equity
- 0.03
Comfortably covers what is due within a year.
- Current assets
- $6.8M
- Current liabilities
- $2.0M
- Current ratio
- 3.36
Consumes cash and must keep raising it.
- Operating cash flow
- -$410K
- Free cash flow
- -$877K
- FCF margin
- -23.0%
Heavy dilution — shareholders are paying for the business.
- Shares outstanding
- 0.6M
- Share growth (1y)
- 738.3%
- Cash runway
- 18 months
Five pillars — profitability, leverage, liquidity, cash generation, dilution & runway — each scored 0–20 from the company’s own income statement, balance sheet and cash-flow statement, then scaled to 100. A pillar the statements cannot answer is left out rather than guessed; fewer than three and no score is shown.
BYAH Income Statement
| Fiscal Period | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
|---|---|---|---|---|---|---|
| Period Ending | Apr 30, 2026 | Jan 31, 2026 | Oct 31, 2025 | Jul 31, 2025 | Apr 30, 2025 | Jan 31, 2025 |
| Revenue | 1.26 M | 628.85 K | 1.29 M | 642.82 K | 1.24 M | -642.82 K |
| Revenue Growth (YoY) | 1.49 % | 197.83 % | -15.91 % | -15.91 % | 45.29 % | -250.73 % |
| Cost of Revenue | 141.00 K | 22.86 K | 177.89 K | 42.01 K | 58.50 K | -135.87 K |
| Gross Profit | 1.12 M | 605.99 K | 1.11 M | 600.81 K | 1.18 M | -506.95 K |
| SG&A Expense | 1.94 M | 1.02 M | 5.33 M | 2.71 M | 20.87 M | 10.44 M |
| R&D Expense | 138.62 K | 69.31 K | 212.10 K | 106.05 K | 26.09 K | 13.04 K |
| Operating Expenses | 2.08 M | 1.09 M | 5.54 M | 2.82 M | 20.90 M | 10.45 M |
| Operating Income | -962.55 K | -481.27 K | -4.43 M | -2.22 M | -19.72 M | 2.22 M |
| Pretax Income | -929.50 K | -464.75 K | -4.43 M | -2.21 M | -19.66 M | 2.21 M |
| Tax Provision | -11.22 K | -5.61 K | 101.70 K | 50.85 K | 178.95 K | -50.85 K |
| Net Income | -918.28 K | -459.14 K | -4.53 M | -2.26 M | -19.84 M | 2.26 M |
| EPS (Basic) | -1.52 | -1.28 | -60.88 | -28.32 | -270.08 | -147.55 |
| EPS (Diluted) | -1.52 | -1.28 | -60.88 | -28.32 | -270.08 | -147.55 |
| Shares Outstanding | 615.61 K | 350.15 K | 74.37 K | 80.00 K | 73.44 K | 67.22 K |
Quarterly figures; YoY compares the same fiscal quarter a year earlier. Source: public market data.