Park Ha Biological Technology Co., Ltd.

BYAHdata completeness 88%4 fiscal years on file

Data notes: no data for concept 'totalDebt'; no data for concept 'interestExpense'

The thesis, from the filings

Park Ha Biological Technology Co., Ltd. earns about -4567% on invested capital, below its ~9% cost of capital, and has bought back 98% of its shares over 4 years — no moat visible in the numbers. The estimate methods put fair value between $5.89 and $8.95 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025
Revenue$1.92M1$2.46M2$2.38M2$2.52M2
Net income$191,2983$852,0424$478,5614−$24.4M4
Operating cash flow$1.44M5$126,5376$960,4706$85,8526
Capital expenditure$11,8907$22,6768$85,5698$88,8258
Free cash flow (derived)$1.43M5$103,8616$874,9016−$2,9736
Total debt
Cash & equivalents$574,7119$1.03M10$547,49811$3.79M11
Diluted shares25.0M500,000500,000588,866

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$67.84
your share of equity
Profit it earned you last year
−$413.76
Free cash flow it threw off
−$0.05
Debt you’d be carrying

10 shares is a claim on $67.84 of net worth that earned you −$413.76 and generated −$0.05 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
-4567% avg · 4y
FY22 FY23 FY24 50%FY25 -9184%

It earned about -4567% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
−98% shares · 4y

Share count is down 98% over 4 years — management has been buying back stock, quietly handing owners a bigger slice.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $5.89 and $8.95 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$8.76
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$103,861
DCF · Growth Exit 5Y
$8.95
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$103,861
Earnings Power Value
$5.89
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$334,929.5
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $8.95
The three cases
Bear0.0%$8.95
Base0.0%$8.95
Bull5.0%$9.56

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2022-10-31 · accession 0001213900-25-016603 (Revenues)
  2. 20-F/A · period ending 2023-10-31 · accession 0001213900-26-057152 (Revenues)
  3. 20-F · period ending 2022-10-31 · accession 0001213900-25-016603 (NetIncomeLoss)
  4. 20-F/A · period ending 2023-10-31 · accession 0001213900-26-057152 (NetIncomeLoss)
  5. 20-F · period ending 2022-10-31 · accession 0001213900-25-016603 (NetCashProvidedByUsedInOperatingActivities)
  6. 20-F/A · period ending 2023-10-31 · accession 0001213900-26-057152 (NetCashProvidedByUsedInOperatingActivities)
  7. 20-F · period ending 2022-10-31 · accession 0001213900-25-016603 (PaymentsToAcquireProductiveAssets)
  8. 20-F/A · period ending 2023-10-31 · accession 0001213900-26-057152 (PaymentsToAcquireProductiveAssets)
  9. 20-F/A · period ending 2022-10-31 · accession 0001213900-26-057152 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)
  10. 20-F · period ending 2023-10-31 · accession 0001213900-25-016603 (CashAndCashEquivalentsAtCarryingValue)
  11. 20-F/A · period ending 2024-10-31 · accession 0001213900-26-057152 (CashAndCashEquivalentsAtCarryingValue)