NYSEAMERICAN : POAS
Phaos Technology Holdings (Cayman) Limited — Financial statements
Healthcare · Medical Devices · Singapore
Last price 1.4 USD (Oct 30, 2026, 9:30 AM EDT) · Market cap 2.95M
Overview · Financial statements · Key statistics · Dividends · Company profile · Price history · Reports
Financial statements
Phaos Technology Holdings (Cayman) Limited (POAS) reported revenue of 132.08K SGD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year May - April; amounts in SGD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Revenue | 132.08K | 132.08K | 167.71K | 1.88M | 650.80K | 186.42K |
| Cost of Revenue | 114.77K | 114.77K | 130.64K | 985.10K | 536.17K | 235.46K |
| Gross Profit | 17.31K | 17.31K | 37.07K | 897.70K | 114.63K | -49.04K |
| Selling, General & Admin | 2.88M | 2.88M | 2.66M | 2.08M | 1.50M | 968.58K |
| Research & Development | 139.72K | 90.57K | 26.96K | |||
| Other Operating Expenses | 3.30M | 3.30M | 1.10M | 1.06M | 430.96K | 491.25K |
| Operating Expenses | 6.34M | 6.34M | 4.09M | 3.40M | 2.16M | 1.64M |
| Operating Income | -6.32M | -6.32M | -4.06M | -2.50M | -2.04M | -1.69M |
| Interest Expense | -9.17K | -9.17K | -8.46K | -43.54K | -25.07K | |
| Interest & Investment Income | 225.00 | 225.00 | 5.83K | 2.00 | ||
| Other Non Operating Income (Expenses) | 67.72K | 67.72K | 145.45K | 186.83K | 384.68K | 219.64K |
| EBT Excluding Unusual Items | -6.26M | -6.26M | -3.91M | -2.36M | -1.68M | -1.47M |
| Gain (Loss) on Sale of Assets | 14.78K | |||||
| Other Unusual Items | 106.12K | 106.12K | -1.22M | |||
| Pretax Income | -6.16M | -6.16M | -5.14M | -2.36M | -1.67M | -1.47M |
| Net Income | -6.16M | -6.16M | -5.14M | -2.36M | -1.67M | -1.47M |
| Net Income to Common | -6.16M | -6.16M | -5.14M | -2.36M | -1.67M | -1.47M |
| Shares Outstanding (Basic) | 2.10M | 2.10M | 1.71M | 1.57M | 1.33M | |
| Shares Outstanding (Diluted) | 2.10M | 2.10M | 1.71M | 1.57M | 1.33M | |
| EPS (Basic) | -2.93 | -2.93 | -3.00 | -1.50 | -1.26 | |
| EPS (Diluted) | -2.93 | -2.93 | -3.00 | -1.50 | -1.26 | |
| Free Cash Flow | -10.94M | -10.94M | -3.89M | -1.73M | -2.01M | -1.50M |
| Free Cash Flow Per Share | -5.20 | -5.20 | -2.28 | -1.10 | -1.51 | |
| Gross Margin | 13.11% | 13.11% | 22.10% | 47.68% | 17.61% | -26.31% |
| Operating Margin | -4,787.11% | -4,787.11% | -2,418.67% | -132.95% | -313.80% | -908.47% |
| Profit Margin | -4,662.26% | -4,662.26% | -3,063.12% | -125.34% | -256.27% | -790.65% |
| Free Cash Flow Margin | -8,285.08% | -8,285.08% | -2,321.66% | -91.93% | -308.26% | -805.22% |
| EBITDA | -6.16M | -6.16M | -3.87M | -2.33M | -1.85M | -1.51M |
| EBITDA Margin | -123.56% | -283.74% | ||||
| D&A For EBITDA | 160.85K | 160.85K | 186.96K | 176.71K | 195.64K | 184.67K |
| EBIT | -6.32M | -6.32M | -4.06M | -2.50M | -2.04M | -1.69M |
| EBIT Margin | -132.95% |
Balance sheet
Fiscal year May - April; amounts in SGD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 762.23K | 762.23K | 129.55K | 2.31M | 54.10K | 120.60K |
| Short-Term Investments | 30.80K | 30.80K | 48.11K | 43.25K | 48.27K | 27.59K |
| Cash & Short-Term Investments | 793.04K | 793.04K | 177.66K | 2.36M | 102.37K | 148.19K |
| Accounts Receivable | 1.75K | 1.75K | 38.38K | 412.59K | 567.03K | 89.25K |
| Receivables | 1.75K | 1.75K | 438.38K | 1.94M | 567.03K | 89.25K |
| Inventory | 543.71K | 543.71K | 310.01K | 187.58K | 151.52K | 268.05K |
| Prepaid Expenses | 4.97M | 4.97M | 44.04K | 20.90K | 68.33K | 23.36K |
| Other Current Assets | 61.31K | 61.31K | 545.55K | 225.70K | 20.04K | 12.33K |
| Total Current Assets | 6.37M | 6.37M | 1.52M | 4.73M | 909.30K | 541.17K |
| Property, Plant & Equipment | 311.94K | 311.94K | 418.40K | 451.45K | 473.07K | 424.60K |
| Total Assets | 6.68M | 6.68M | 1.93M | 5.18M | 1.38M | 965.77K |
| Accounts Payable | 298.83K | 298.83K | 93.93K | 293.91K | 91.09K | 124.58K |
| Accrued Expenses | 216.88K | 216.88K | 99.43K | 97.18K | 101.19K | 37.65K |
| Short-Term Debt | 200.00K | 200.00K | 3.00M | 732.75K | 2.96M | |
| Current Portion of Long-Term Debt | 58.31K | 58.31K | 55.61K | 440.45K | 143.35K | |
| Current Portion of Leases | 62.42K | 62.42K | 109.14K | 132.79K | 90.31K | 78.61K |
| Current Unearned Revenue | 53.28K | 53.28K | 26.22K | |||
| Other Current Liabilities | 356.99K | 356.99K | 442.25K | 347.94K | 359.88K | 52.13K |
| Total Current Liabilities | 1.25M | 1.25M | 3.80M | 2.05M | 3.75M | 319.20K |
| Long-Term Debt | 20.05K | 20.05K | 78.37K | 133.98K | 574.56K | 1.95M |
| Long-Term Leases | 110.26K | 110.26K | 22.70K | 85.36K | 77.12K | 45.90K |
| Total Liabilities | 1.38M | 1.38M | 3.90M | 2.26M | 4.40M | 2.32M |
| Common Stock | 4.26K | 4.26K | 3.51K | 3.49K | 2.65K | |
| Additional Paid-In Capital | 23.57M | 23.57M | 10.24M | 9.98M | 1.65M | 1.65M |
| Retained Earnings | -18.32M | -18.32M | -12.17M | -7.03M | -4.67M | -3.00M |
| Comprehensive Income & Other | 51.44K | 51.44K | -38.39K | -37.25K | ||
| Shareholders' Equity | 5.30M | 5.30M | -1.96M | 2.92M | -3.02M | -1.35M |
| Total Liabilities & Equity | 6.68M | 6.68M | 1.93M | 5.18M | 1.38M | 965.77K |
| Total Debt | 451.04K | 451.04K | 3.26M | 1.53M | 3.85M | 2.07M |
| Net Cash (Debt) | 342.00K | 342.00K | -3.08M | 830.02K | -3.74M | -1.93M |
| Net Cash Per Share | 0.16 | 0.16 | -1.80 | 0.53 | -2.82 | |
| Filing Date Shares Outstanding | 2.10M | 2.10M | 1.72M | 1.72M | ||
| Total Common Shares Outstanding | 2.10M | 2.10M | 1.72M | 1.71M | ||
| Working Capital | 5.12M | 5.12M | -2.28M | 2.69M | -2.84M | 221.97K |
| Book Value Per Share | 2.52 | 2.52 | -1.14 | 1.71 | ||
| Tangible Book Value | 5.30M | 5.30M | -1.96M | 2.92M | -3.02M | -1.35M |
| Tangible Book Value Per Share | 2.52 | 2.52 | -1.14 | 1.71 | ||
| Machinery | 739.75K | 739.75K | 852.86K | 651.10K | 591.98K | 485.67K |
| Construction In Progress | 868.00 |
Cash flow statement
Fiscal year May - April; amounts in SGD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Net Income | -6.16M | -6.16M | -5.14M | -2.36M | -1.67M | -1.47M |
| Depreciation & Amortization | 160.85K | 160.85K | 186.96K | 176.71K | 195.64K | 184.67K |
| Loss (Gain) From Sale of Assets | -1.81K | -1.81K | -14.78K | |||
| Asset Writedown & Restructuring Costs | 25.97K | 25.97K | 16.93K | 1.48K | ||
| Provision & Write-off of Bad Debts | 48.07K | |||||
| Other Operating Activities | 122.42K | 122.42K | 142.67K | 136.78K | 94.58K | 56.03K |
| Change in Accounts Receivable | 36.63K | 36.63K | 374.20K | 154.44K | -477.78K | -90.59K |
| Change in Inventory | -236.30K | -236.30K | -122.42K | -36.06K | 116.53K | 74.62K |
| Change in Accounts Payable | 204.90K | 204.90K | -199.98K | 202.81K | -33.49K | -10.22K |
| Change in Unearned Revenue | 53.28K | 53.28K | -33.95K | 7.73K | 26.22K | |
| Change in Other Net Operating Assets | -5.01M | -5.01M | -121.36K | 132.71K | -10.61K | 21.43K |
| Operating Cash Flow | -10.90M | -10.90M | -3.65M | -1.61M | -1.79M | -1.16M |
| Capital Expenditures | -39.72K | -39.72K | -240.21K | -121.32K | -217.64K | -337.41K |
| Sale of Property, Plant & Equipment | 2.00K | 2.00K | 29.75K | |||
| Investing Cash Flow | 468.40K | 468.40K | -332.84K | -1.65M | -187.89K | -337.41K |
| Short-Term Debt Issued | 960.00K | 960.00K | 2.60M | 636.13K | 1.01M | |
| Long-Term Debt Issued | 770.00K | 1.40M | ||||
| Total Debt Issued | 960.00K | 960.00K | 2.60M | 636.13K | 1.78M | 1.40M |
| Short-Term Debt Repaid | -3.76M | -3.76M | -337.33K | -2.87M | ||
| Long-Term Debt Repaid | -55.61K | -55.61K | -440.45K | -143.48K | -52.08K | |
| Total Debt Repaid | -3.81M | -3.81M | -777.78K | -3.01M | -52.08K | |
| Net Debt Issued (Repaid) | -2.85M | -2.85M | 1.82M | -2.37M | 1.73M | 1.40M |
| Issuance of Common Stock | 13.83M | 13.83M | 255.19K | 8.12M | 180.00K | |
| Other Financing Activities | -272.61K | -224.69K | ||||
| Financing Cash Flow | 10.98M | 10.98M | 1.80M | 5.52M | 1.91M | 1.40M |
| Foreign Exchange Rate Adjustments | 89.84K | 89.84K | -1.14K | |||
| Net Cash Flow | 632.68K | 632.68K | -2.18M | 2.26M | -66.50K | -101.08K |
| Free Cash Flow | -10.94M | -10.94M | -3.89M | -1.73M | -2.01M | -1.50M |
| Free Cash Flow Margin | -8,285.08% | -8,285.08% | -2,321.66% | -91.93% | -308.26% | -805.22% |
| Free Cash Flow Per Share | -5.20 | -5.20 | -2.28 | -1.10 | -1.51 | |
| Levered Free Cash Flow | -7.78M | -7.78M | -1.66M | -2.92M | -1.42M | |
| Unlevered Free Cash Flow | -7.77M | -7.77M | -1.65M | -2.89M | -1.40M | |
| Cash Interest Paid | 9.17K | 9.17K | 8.46K | 43.54K | 25.07K | |
| Change in Working Capital | -4.95M | -4.95M | -69.55K | 419.95K | -397.62K | 21.46K |
Ratios
Fiscal year May - April; amounts in SGD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 2.65M | 67.47M | ||||
| Enterprise Value | 2.38M | 70.39M | ||||
| Last Close Price | 1.26 | 35.10 | ||||
| PS Ratio | 25.58 | 650.74 | ||||
| PB Ratio | 0.64 | 16.21 | ||||
| P/TBV Ratio | 0.64 | 16.21 | ||||
| EV/Sales Ratio | 22.99 | 678.93 | ||||
| Debt / Equity Ratio | 0.09 | 0.09 | -1.66 | 0.52 | -1.27 | -1.54 |
| Net Debt / Equity Ratio | -0.07 | -0.07 | -1.57 | -0.28 | -1.24 | -1.43 |
| Net Debt / EBITDA Ratio | 0.06 | 0.06 | -0.80 | 0.36 | -2.03 | -1.28 |
| Net Debt / FCF Ratio | 0.03 | 0.03 | -0.79 | 0.48 | -1.87 | -1.28 |
| Asset Turnover | 0.03 | 0.03 | 0.05 | 0.57 | 0.55 | |
| Inventory Turnover | 0.27 | 0.27 | 0.53 | 5.81 | 2.56 | |
| Quick Ratio | 0.64 | 0.64 | 0.06 | 1.35 | 0.18 | 0.74 |
| Current Ratio | 5.11 | 5.11 | 0.40 | 2.31 | 0.24 | 1.70 |
| Return on Equity (ROE) | -369.00% | -369.00% | -1,073.13% | |||
| Return on Assets (ROA) | -91.78% | -91.78% | -71.23% | -47.65% | -108.72% | |
| Return on Capital Employed (ROCE) | -116.40% | -116.40% | 217.90% | -79.70% | 86.30% | -261.90% |
| Earnings Yield | -182.26% | -7.17% | ||||
| FCF Yield | -322.70% | -12.73% | ||||
| Buyback Yield / Dilution | -23.03% | -23.03% | -9.02% | -18.22% |