Income Statement Boyaa Interactive International Limited OTC Markets

Stocks

BOYAF

KYG127751058

Software

Market Closed - OTC Markets 11:01:48 2025-08-28 EDT			5-day change	1st Jan Change
1.250 ^USD	+38.89%		+394.97%	+162.27%

08-20	Boyaa Interactive International Limited Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
08-10	Boyaa Interactive International Limited Provides Group Earnings Guidance for Six Months Ended 30 June 2026	CI

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Published financial data: BOYAA INTERACTIVE INTERNATIONAL LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025 (HKD)
Revenues	366M	375M	395M	457M	468M
Total Revenues	366M	375M	395M	457M	468M
Cost of Goods Sold, Total	121M	129M	123M	125M	139M
Gross Profit	245M	246M	271M	332M	328M
Selling General & Admin Expenses, Total	125M	134M	147M	145M	214M
Other Operating Expenses	-1.72M	6.34M	-1.19M	-864M	416M
Other Operating Expenses, Total	124M	140M	146M	-719M	630M
Operating Income	121M	105M	125M	1.05B	-301M
Interest Expense, Total	-240K	-657K	-687K	-1.08M	-717K
Interest And Investment Income	19.74M	38.75M	58.96M	44.56M	14.57M
Net Interest Expenses	19.5M	38.09M	58.28M	43.48M	13.85M
Income (Loss) On Equity Invest.	-5.53M	-630K	-1.6M	324K	-63K
Currency Exchange Gains (Loss)	-1.41M	-6.43M	814K	-2.47M	-4.62M
Other Non Operating Income (Expenses)	-	-	-	-	-514K
EBT, Excl. Unusual Items	134M	136M	183M	1.09B	-292M
Gain (Loss) On Sale Of Investments	-103M	-57.95M	-55.85M	-47.92M	-15.17M
Gain (Loss) On Sale Of Assets	-243K	6.66M	-24K	-2.15M	27.4M
Other Unusual Items	-	-	-	918K	-
EBT, Incl. Unusual Items	30.94M	85.2M	127M	1.04B	-280M
Income Tax Expense	22.97M	21M	9.77M	160M	-41.62M
Earnings From Continuing Operations	7.97M	64.2M	117M	884M	-239M
Net Income to Company	7.97M	64.2M	117M	884M	-239M
Net Income - (IS)	7.97M	64.2M	117M	884M	-239M
Net Income to Common Incl Extra Items	7.97M	64.2M	117M	884M	-239M
Net Income to Common Excl. Extra Items	7.97M	64.2M	117M	884M	-239M
Per Share Items
Net EPS - Basic	0.01	0.1	0.18	1.33	-0.35
Basic EPS - Continuing Operations	0.01	0.1	0.18	1.33	-0.35
Basic Weighted Average Shares Outstanding	657M	657M	661M	664M	691M
Net EPS - Diluted	0.01	0.1	0.17	1.32	-0.35
Diluted EPS - Continuing Operations	0.01	0.1	0.17	1.32	-0.35
Diluted Weighted Average Shares Outstanding	658M	663M	673M	671M	691M
Normalized Basic EPS	0.13	0.13	0.17	1.03	-0.26
Normalized Diluted EPS	0.13	0.13	0.17	1.02	-0.26
Dividend Per Share	-	-	0.03	0.1	0.04
Payout Ratio	-	-	-	2.72	-31.68
Supplemental Items
EBITDA	134M	116M	132M	1.05B	-295M
EBITA	121M	105M	125M	1.05B	-301M
EBIT	121M	105M	125M	1.05B	-301M
EBITDAR	154M	133M	149M	1.07B	-295M
Effective Tax Rate - (Ratio)	74.25	24.65	7.7	15.31	14.85
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	24.72M	24.16M	9.75M	13.2M	30.84M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-1.74M	-3.16M	19K	147M	-72.47M
Normalized Net Income	83.68M	85.31M	114M	683M	-183M
Interest on Long-Term Debt	240K	657K	687K	1.08M	717K
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	-
Selling and Marketing Expenses	28.31M	35.42M	48.27M	40.58M	46.43M
General and Administrative Expenses	97.04M	98.62M	98.86M	105M	167M
Research And Development Expense From Footnotes	54.1M	58.58M	57.43M	57.89M	93.23M
Net Rental Expense, Total	19.3M	17.59M	16.56M	18.38M	26K
Imputed Operating Lease Interest Expense	13.53M	10.63M	6.3M	12.52M	11.46K
Imputed Operating Lease Depreciation	5.76M	6.95M	10.26M	5.86M	14.54K
Stock-Based Comp., COGS (Total)	-	-	-	-	-
Stock-Based Comp., S&M Exp. (Total)	-	-	-	-	6.2M
Stock-Based Comp., G&A Exp. (Total)	391K	2.92M	1.76M	2.55M	40.34M
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	391K	2.92M	1.76M	2.55M	46.54M

Fiscal Period: December	2021	2022	2023	2024	2025 (HKD)
Assets
Cash And Equivalents	248M	294M	744M	128M	62.12M
Short Term Investments	1.02B	1.08B	733M	30.7M	69.65M
Trading Asset Securities, Total	98.5M	50.37M	132M	-	1.77M
Total Cash And Short Term Investments	1.36B	1.43B	1.61B	159M	134M
Accounts Receivable, Total	21.85M	23.83M	29.37M	24.28M	26.24M
Other Receivables	24.57M	31.32M	40.33M	32.22M	22.36M
Notes Receivable	1.36M	5.68M	3.45M	2.41M	7.16M
Total Receivables	47.77M	60.82M	73.14M	58.92M	55.77M
Prepaid Expenses	3.92M	2.91M	3.32M	5.61M	4.42M
Other Current Assets, Total	5.52M	5.05M	99.61M	2.36B	2.93B
Total Current Assets	1.42B	1.5B	1.79B	2.59B	3.12B
Gross Property Plant And Equipment	102M	104M	110M	95.79M	82.59M
Accumulated Depreciation	-62.55M	-66.84M	-73.48M	-68.34M	-12.76M
Net Property Plant And Equipment	39.14M	37.16M	36.1M	27.46M	69.83M
Long-term Investments	144M	161M	91.17M	273M	95.24M
Other Intangibles, Total	0	0	1.65M	335K	353K
Loans Receivable Long-Term	16.54M	13.47M	12.83M	10M	6.34M
Deferred Tax Assets Long-Term	4.65M	672K	544K	525K	-
Other Long-Term Assets, Total	679M	76.97M	1.05M	66.01M	61.78M
Total Assets	2.3B	1.79B	1.93B	2.96B	3.35B
Liabilities
Accounts Payable, Total	1.05M	1.08M	724K	985K	906K
Accrued Expenses, Total	69.48M	70.5M	72.62M	84.68M	35.84M
Current Portion of Leases	860K	4.15M	3.57M	3.38M	4.16M
Current Income Taxes Payable	192M	225M	232M	242M	309M
Unearned Revenue Current, Total	11.84M	8.78M	10.97M	12.75M	11.8M
Other Current Liabilities	6.3M	6.32M	243K	87K	2.18M
Total Current Liabilities	281M	316M	320M	344M	364M
Long-Term Leases	-	12.38M	8.81M	9.56M	7.9M
Deferred Tax Liability Non Current	4.59M	1.01M	896K	147M	95M
Total Liabilities	286M	329M	330M	501M	467M
Common Stock, Total	232K	232K	232K	232K	301K
Additional Paid In Capital	373M	373M	373M	390M	805M
Retained Earnings	1.84B	1.22B	1.34B	2.22B	2.03B
Treasury Stock	-	-112K	-	-	-10.94M
Comprehensive Income and Other	-191M	-138M	-114M	-150M	66.27M
Total Common Equity	2.02B	1.46B	1.6B	2.46B	2.89B
Total Equity	2.02B	1.46B	1.6B	2.46B	2.89B
Total Liabilities And Equity	2.3B	1.79B	1.93B	2.96B	3.35B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	653M	653M	652M	669M	734M
ECS Total Common Shares Outstanding	653M	653M	652M	669M	734M
Book Value / Share	3.09	2.23	2.45	3.68	3.94
Tangible Book Value	2.02B	1.46B	1.6B	2.46B	2.89B
Tangible Book Value Per Share	3.09	2.23	2.45	3.68	3.93
Total Debt	860K	16.53M	12.38M	12.94M	12.05M
Net Debt	-1.36B	-1.41B	-1.6B	-146M	-121M
Debt Equivalent Oper. Leases	154M	141M	132M	147M	208K
Equity Method Investments, Total	4.4M	7.9M	3.58M	3.91M	-
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	26.37M	16.44M	26.28M	9.81M	10.6M
Buildings, Total	-	-	-	-	-
Machinery, Total	23.29M	23.24M	23.46M	24.56M	14.9M
Full Time Employees	294	292	228	220	205
Part Time Employees	5	3	5	2	-
Accumulated Allowance for Doubtful Accounts (Supple)	4.6M	264K	209K	166K	308K

Fiscal Period: December	2021	2022	2023	2024	2025 (HKD)
Net Income	7.97M	64.2M	117M	884M	-239M
Depreciation & Amortization - CF	17.16M	14.73M	11.54M	7.46M	11.59M
Amortization of Goodwill and Intangible Assets - (CF)	1K	-	-	-	-
Depreciation & Amortization, Total	17.16M	14.73M	11.54M	7.46M	11.59M
Amortization of Deferred Charges, Total - (CF)	26K	-	219K	842K	540K
(Gain) Loss From Sale Of Asset	243K	-6.66M	24K	2.15M	-27.4M
(Gain) Loss on Sale of Investments - (CF)	103M	57.95M	55.85M	47.92M	15.17M
Provision for Credit Losses	723K	73K	40K	32K	-
(Income) Loss On Equity Investments - (CF)	5.53M	630K	1.6M	-324K	63K
Stock-Based Compensation (CF)	391K	2.92M	1.76M	2.55M	46.54M
Provision and Write-off of Bad Debts	79K	-5.16M	-173K	-163K	174K
Other Operating Activities, Total	-5.56M	-12.24M	-58.08M	-808M	326M
Change In Accounts Receivable	-2.3M	2.35M	-5.48M	5.13M	-80.51M
Change In Accounts Payable	-4.53M	1.06M	-4.31M	12.18M	-42K
Change in Unearned Revenues	-2.08M	-2.43M	3.6M	-840K	718K
Change in Other Net Operating Assets	3.58M	10.96M	-30.59M	10.78M	9.59M
Cash from Operations	124M	128M	93.19M	164M	63.33M
Capital Expenditure	-2.98M	-3.52M	-9.07M	-9.93M	-1.03M
Sale of Property, Plant, and Equipment	520K	1.92M	34K	9.33M	114K
Divestitures	-	10.79M	-	-	2.57M
Sale (Purchase) of Real Estate properties	-	-	-	-58.58M	-
Sale (Purchase) of Intangible assets	-	-	-1.87M	-	-522K
Investment in Marketable and Equity Securities, Total	-128M	-144M	376M	640M	149M
Other Investing Activities, Total	-126M	45.19M	-26.86M	-1.31B	-617M
Cash from Investing	-256M	-89.78M	339M	-733M	-467M
Long-Term Debt Repaid, Total	-3.76M	-4.02M	-4.15M	-4.51M	-3.8M
Total Debt Repaid	-3.76M	-4.02M	-4.15M	-4.51M	-3.8M
Issuance of Common Stock	-	-	-	-	417M
Repurchase of Common Stock	-422K	-112K	-	-5.11M	-10.94M
Common Dividends Paid	-	-	-	-24M	-75.6M
Common & Preferred Stock Dividends Paid	-	-	-	-24M	-75.6M
Special Dividend Paid	-	-	-	-	-
Cash from Financing	-4.18M	-4.14M	-4.15M	-33.62M	326M
Foreign Exchange Rate Adjustments	-4.22M	11.17M	22.65M	-12.66M	976K
Net Change in Cash	-141M	45.65M	450M	-616M	-76.53M
Supplemental Items
Cash Interest Paid	240K	657K	687K	1.08M	717K
Cash Income Tax Paid (Refund)	10.2M	6.13M	7.16M	8.54M	14.41M
Levered Free Cash Flow	94.41M	99.6M	-21.95M	-1.57B	-506M
Unlevered Free Cash Flow	94.56M	100M	-21.52M	-1.57B	-505M
Change In Net Working Capital	-4.13M	-19.96M	102M	2.23B	374M
Net Debt Issued / Repaid	-3.76M	-4.02M	-4.15M	-4.51M	-3.8M

Fiscal Period: December	2021	2022	2023	2024	2025 (HKD)
Profitability
Return on Assets	3.27	3.86	4.22	26.86	-5.74
Return on Total Capital	3.73	4.68	5.08	32.16	-6.75
Return On Equity %	0.39	4.59	7.67	43.52	-8.6
Return on Common Equity	0.39	4.59	7.67	43.52	-8.6
Margin Analysis
Gross Profit Margin %	66.9	65.51	68.75	72.7	70.22
SG&A Margin	34.23	35.72	37.29	31.77	45.69
EBITDA Margin %	36.71	30.88	33.54	230.57	-63.1
EBITA Margin %	33.14	28.1	31.76	230.11	-64.39
EBIT Margin %	33.14	28.1	31.76	230.11	-64.39
Income From Continuing Operations Margin %	2.18	17.11	29.7	193.44	-51.02
Net Income Margin %	2.18	17.11	29.7	193.44	-51.02
Net Avail. For Common Margin %	2.18	17.11	29.7	193.44	-51.02
Normalized Net Income Margin	22.85	22.73	28.96	149.47	-39.09
Levered Free Cash Flow Margin	25.78	26.54	-5.56	-343.52	-108.12
Unlevered Free Cash Flow Margin	25.82	26.65	-5.45	-343.37	-108.02
Asset Turnover
Asset Turnover	0.16	0.22	0.21	0.19	0.14
Fixed Assets Turnover	8.6	9.84	10.77	14.38	9.4
Receivables Turnover (Average Receivables)	17.69	16.43	14.83	17.03	17.83
Short Term Liquidity
Current Ratio	5.05	4.74	5.58	7.52	8.57
Quick Ratio	5.01	4.7	5.24	0.63	0.5
Operating Cash Flow to Current Liabilities	0.44	0.41	0.29	0.48	0.17
Days Sales Outstanding (Average Receivables)	20.64	22.21	24.61	21.49	20.47
Average Days Payable Outstanding	4.49	3	2.67	2.51	2.58
Long Term Solvency
Total Debt/Equity	0.04	1.13	0.77	0.53	0.42
Total Debt / Total Capital	0.04	1.12	0.77	0.52	0.42
LT Debt/Equity	-	0.85	0.55	0.39	0.27
Long-Term Debt / Total Capital	-	0.84	0.55	0.39	0.27
Total Liabilities / Total Assets	12.4	18.43	17.1	16.9	13.93
EBIT / Interest Expense	505.55	160.52	182.44	975.26	-419.99
EBITDA / Interest Expense	577.06	182.94	199.24	982.18	-403.83
(EBITDA - Capex) / Interest Expense	564.63	177.58	186.04	972.97	-405.26
Total Debt / EBITDA	0.01	0.14	0.09	0.01	-0.04
Net Debt / EBITDA	-9.83	-11.75	-11.67	-0.14	0.42
Total Debt / (EBITDA - Capex)	0.01	0.14	0.1	0.01	-0.04
Net Debt / (EBITDA - Capex)	-10.05	-12.1	-12.49	-0.14	0.42
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	4.18	2.49	5.15	15.79	-6.63
Gross Profit, 1 Yr. Growth %	1.13	0.36	10.35	22.43	-9.81
EBITDA, 1 Yr. Growth %	21.1	-13.79	14.22	695.9	-125.53
EBITA, 1 Yr. Growth %	21.66	-13.08	18.84	738.83	-126.13
EBIT, 1 Yr. Growth %	21.76	-13.08	18.84	738.83	-126.13
Earnings From Cont. Operations, 1 Yr. Growth %	-117.67	-1.57K	82.52	654.21	-124.63
Net Income, 1 Yr. Growth %	-117.67	-1.57K	82.52	654.21	-124.63
Normalized Net Income, 1 Yr. Growth %	14.09	1.95	33.94	497.66	-124.42
Diluted EPS Before Extra, 1 Yr. Growth %	-117.72	-1.56K	79.96	655.97	-123.92
Accounts Receivable, 1 Yr. Growth %	11.72	9.07	23.24	-17.31	0.06
Net Property, Plant and Equip., 1 Yr. Growth %	-14.96	-5.05	-2.87	-23.94	135.5
Total Assets, 1 Yr. Growth %	-1.27	9.9	7.95	53.65	4.81
Tangible Book Value, 1 Yr. Growth %	-1.41	8.76	9.6	54.16	8.56
Common Equity, 1 Yr. Growth %	-1.41	8.76	9.71	54.03	8.56
Cash From Operations, 1 Yr. Growth %	-1.62	3.6	-27.42	75.7	-64.87
Capital Expenditures, 1 Yr. Growth %	-75.07	17.87	157.85	9.52	-94.95
Levered Free Cash Flow, 1 Yr. Growth %	21	5.5	-122.04	7.05K	-70.09
Unlevered Free Cash Flow, 1 Yr. Growth %	20.68	5.77	-121.52	7.19K	-70.1
Dividend Per Share, 1 Yr. Growth %	-	-	-	195.81	-65.6
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	6.34	3.33	3.81	10.34	3.2
Gross Profit, 2 Yr. CAGR %	5.24	0.74	5.23	16.23	4.3
EBITDA, 2 Yr. CAGR %	14.89	2.18	-0.77	201.51	41.54
EBITA, 2 Yr. CAGR %	14.16	2.83	1.64	215.73	46.94
EBIT, 2 Yr. CAGR %	14.76	2.87	1.64	215.73	46.94
Earnings From Cont. Operations, 2 Yr. CAGR %	-51.42	19.31	418.06	271.03	35.28
Net Income, 2 Yr. CAGR %	-51.42	19.31	418.06	271.03	35.28
Normalized Net Income, 2 Yr. CAGR %	11.31	7.85	16.85	182.93	19.9
Diluted EPS Before Extra, 2 Yr. CAGR %	-51.05	19.05	412.12	268.84	33.46
Accounts Receivable, 2 Yr. CAGR %	10.17	10.39	15.94	0.95	-10.39
Net Property, Plant and Equip., 2 Yr. CAGR %	-13.42	-10.15	-3.97	-14.05	31.85
Total Assets, 2 Yr. CAGR %	-1.89	-12.49	8.92	28.79	25.01
Tangible Book Value, 2 Yr. CAGR %	-2.21	-15.62	9.18	29.98	27.45
Common Equity, 2 Yr. CAGR %	-2.21	-15.62	9.23	29.99	27.39
Cash From Operations, 2 Yr. CAGR %	32.31	0.95	-13.29	12.92	-21.85
Capital Expenditures, 2 Yr. CAGR %	-53.72	-45.8	74.33	68.05	-68.11
Levered Free Cash Flow, 2 Yr. CAGR %	-39.98	12.99	-51.78	296.96	354.98
Unlevered Free Cash Flow, 2 Yr. CAGR %	-39.98	12.98	-52.29	296.06	359.29
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-1.36
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-6.86	5.04	3.93	7.66	3.85
Gross Profit, 3 Yr. CAGR %	-7.04	3.59	3.85	10.68	6.28
EBITDA, 3 Yr. CAGR %	-5.65	4.4	6.04	98.64	31.78
EBITA, 3 Yr. CAGR %	-7.19	4.25	7.91	105.39	36.9
EBIT, 3 Yr. CAGR %	-7	4.61	7.94	105.39	36.9
Earnings From Cont. Operations, 3 Yr. CAGR %	-65.93	23.89	37.47	487.16	49.48
Net Income, 3 Yr. CAGR %	-65.93	23.89	37.47	487.16	49.48
Normalized Net Income, 3 Yr. CAGR %	-9.95	8.1	15.92	101.33	24.41
Diluted EPS Before Extra, 3 Yr. CAGR %	-65.51	24.22	36.63	483.11	47.45
Accounts Receivable, 3 Yr. CAGR %	5.96	9.8	14.52	3.59	-0.35
Net Property, Plant and Equip., 3 Yr. CAGR %	1.49	-10.72	-7.78	-11.15	19.08
Total Assets, 3 Yr. CAGR %	-3.04	-9.28	-6.15	22.16	19.05
Tangible Book Value, 3 Yr. CAGR %	-3.76	-11.61	-7.94	22.48	21.2
Common Equity, 3 Yr. CAGR %	-3.78	-11.61	-7.9	22.49	21.2
Cash From Operations, 3 Yr. CAGR %	-8.37	21.95	-9.56	9.73	-23.75
Capital Expenditures, 3 Yr. CAGR %	-30.44	-36.8	-8.84	49.31	-35.99
Levered Free Cash Flow, 3 Yr. CAGR %	4.09	-27.57	-34.48	155.22	65.85
Unlevered Free Cash Flow, 3 Yr. CAGR %	4.15	-27.51	-35	155.05	65.58
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-13.25	-12.59	-2.73	7.13	3.64
Gross Profit, 5 Yr. CAGR %	-12.28	-11.67	-2.31	8.47	4.03
EBITDA, 5 Yr. CAGR %	-3.75	-9.36	-3.73	59.57	19.03
EBITA, 5 Yr. CAGR %	-4.61	-10.16	-3.76	62.39	22.1
EBIT, 5 Yr. CAGR %	-4.49	-10.06	-3.64	62.73	22.12
Earnings From Cont. Operations, 5 Yr. CAGR %	-48.08	-23.39	-10.28	92.13	36.59
Net Income, 5 Yr. CAGR %	-48.08	-23.39	-10.28	92.13	36.59
Normalized Net Income, 5 Yr. CAGR %	-5.64	-9.1	-0.06	58.84	17.5
Diluted EPS Before Extra, 5 Yr. CAGR %	-47.24	-22.33	-9.99	91.98	35.35
Accounts Receivable, 5 Yr. CAGR %	-21.5	-8.02	9.84	6.17	3.81
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.66	-1.47	-0.73	-12.06	6.39
Total Assets, 5 Yr. CAGR %	0.16	-6.54	-5.26	4.37	5.26
Tangible Book Value, 5 Yr. CAGR %	0.01	-8.09	-6.74	3.14	4.85
Common Equity, 5 Yr. CAGR %	-0.04	-8.11	-6.73	3.14	4.86
Cash From Operations, 5 Yr. CAGR %	-12.31	-12.56	-10.37	18.26	-14.69
Capital Expenditures, 5 Yr. CAGR %	-33.84	-15.2	0.46	-6.55	-40.11
Levered Free Cash Flow, 5 Yr. CAGR %	-5.67	-8.81	-23.49	43.04	42.25
Unlevered Free Cash Flow, 5 Yr. CAGR %	-5.64	-8.73	-23.79	42.98	42.1