BYAH: financial statements from SEC

Income statement

Metric	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022
Revenue	3m	2m	2m	2m
Cost of revenue	142,526	195,336	310,989	509,162
Gross profit	2m	2m	2m	1m
Research and development	238,184	36,714	30,881	60,671
Selling, general and administrative	25m	814,857	484,955	707,487
Operating expenses	27m	1m	967,559	1m
Operating income	−24m	793,714	1m	197,024
Pre-tax income	−24m	793,421	1m	190,010
Income tax	280,646	314,860	329,527	−1,288
Net income	−24m	478,561	852,042	191,298
Earnings per share	−41.38	0.96	1.70	0.01
Earnings per share, diluted	−41.38	0.96	1.70	0.01
Weighted average shares	588,866	500,000	500,000	25m
Weighted average shares, diluted	588,866	500,000	500,000	25m

Metric	Aug 19, 2026	Aug 18, 2026	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022	Oct 31, 2021
Cash and equivalents	—	—	4m	547,498	1m	574,711	72,686
Receivables	—	—	255,844	330,892	361,735	—	—
Inventory	—	—	75,214	71,486	95,870	—	—
Current assets	—	—	6m	3m	2m	—	—
Property, plant and equipment	—	—	157,999	103,960	38,571	—	—
Total assets	—	—	6m	3m	2m	—	—
Current liabilities	—	—	2m	2m	1m	—	—
Total liabilities	—	—	2m	2m	1m	—	—
Equity	—	—	4m	2m	1m	150,277	−578,185
Shares outstanding	—	—	—	25m	25m	—	—
Shares issued	—	—	—	25m	25m	—	—

Metric	Oct 31, 2025	Oct 31, 2024	Oct 31, 2023	Oct 31, 2022
Operating cash flow	85,852	960,470	126,537	1m
Depreciation and amortisation	109,369	22,686	20,063	30,491
Share-based compensation	24m	—	—	—
Capital expenditure	88,825	85,569	22,676	11,890
Investing cash flow	−572,927	−508,143	1m	−2m
Financing cash flow	4m	−957,389	−676,925	669,652