BKYIHIGH SIGNALOPERATIONAL10-K

BIO-key International showed dramatic operational turnaround with revenue doubling to $6.3M and losses cut in half, while completing the acquisition of European distributor Swivel Secure and significantly expanding its share count.

The company has transformed from a struggling operation losing $8.5M annually to a growing business that cut losses to $4.3M while more than doubling revenue, suggesting successful execution of its growth strategy. The acquisition of its European distributor and conversion to direct sales, combined with new partnerships like Fiber Food Systems, indicates aggressive expansion that investors should monitor for sustainability.

Comparing 2025-04-23 vs 2024-06-05View on EDGAR →
FINANCIAL ANALYSIS

BIO-key delivered exceptional financial improvement across all key metrics, with revenue surging 112% to $6.3M and gross profit nearly tripling to $5.6M, while operating losses improved 55% and net losses decreased 50% despite a massive 1,986% increase in interest expense. The balance sheet strengthened significantly with stockholders' equity growing 255% to $3.8M and total assets expanding 91% to $8.6M, though current liabilities increased 42%. This comprehensive financial turnaround signals a company successfully scaling its biometric security solutions business, though the dramatic share count increase from 1.8M to 5.8M shares suggests significant dilution accompanied this growth.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+1986.3%
$10K$218K

Interest expense surged 1986.3% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
+1204.7%
$1K$13K

Capital expenditure jumped 1204.7% — major investment cycle underway; assess returns on deployment.

Gross Profit
P&L
+294.1%
$1.4M$5.6M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Stockholders Equity
Balance Sheet
+254.7%
$1.1M$3.8M

Equity base grew 254.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Revenue
P&L
+111.8%
$3.0M$6.3M

Strong top-line growth of 111.8% — accelerating demand or successful expansion into new markets.

Total Assets
Balance Sheet
+90.7%
$4.5M$8.6M

Asset base grew 90.7% — expansion through organic growth, acquisitions, or capital deployment.

Operating Income
P&L
+54.6%
-$8.8M-$4.0M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Net Income
P&L
+49.5%
-$8.5M-$4.3M

Net income grew 49.5% — bottom-line growth signals improving overall business health.

Current Liabilities
Balance Sheet
+41.7%
$3.2M$4.6M

Current liabilities surged 41.7% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+40.3%
$3.5M$4.8M

Liabilities grew 40.3% — significant increase in debt or obligations, assess impact on financial flexibility.

LANGUAGE CHANGES
NEW — 2025-04-23
PRIOR — 2024-06-05
ADDED
bkyi20241231_10k.htm 0001019034 BIO KEY INTERNATIONAL INC false --12-31 FY 2024 We take a defense-in-depth approach, leveraging multiple, layered security measures, to protect our data, our customers data, our infrastructure, and our employees.
As of April 21, 2025 the registrant had 5,814,041 shares of common stock outstanding.
Until the fourth quarter of 2024, Swivel Secure Europe was the exclusive distributer of the AuthControl Sentry, AuthControl Enterprise, and AuthControl MSP product line in Europe, Middle East, and Africa, excluding the United Kingdom.
Swivel Secure, now operates under the name BIO-key EMEA, maintains a direct sales force with offices in Madrid, Spain and Lisbon, Portugal, and sells only BIO-key hardware, software and services.
On November 27, 2024, we commenced a collaboration with Fiber Food Systems, Inc., an early-stage company engaged in developing global food security solutions.
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REMOVED
As of June 4, 2024 the registrant had 1,814,228 shares of common stock outstanding.
This Comprehensive Form 10-K contains our audited financial statements for the fiscal year ended December 31, 2023 and 2022 as well as restatement of the following previously filed periods: (i) our unaudited consolidated financial statements covering the quarterly reporting periods during fiscal year 2023, consisting of the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023.
Restatement Background As previously disclosed, on April 16, 2024, the Audit Committee (the Audit Committee ) of the Board of Directors of the Company determined, after consultation with the Company s management and its independent auditors, that the Company made certain errors in the manner in which it recognized revenue generated by its European subsidiary, Swivel Secure Europe, SA, in the first quarter of 2023.
As a result, the Company concluded that its previously issued consolidated financial statements for the three months ended March 31, 2023, the three and six months ended June 30, 2023, and the three and nine months ended September 30, 2023 included in the Company s previously filed Quarterly Reports on Form 10-Q for such periods (collectively, the Restatement Periods ) should be restated to correct historical errors related principally to the of recognition of the Company s revenues, allowances for accounts receivable, and certain reserves for inventory.
The need for the restatement arose out of the results of certain financial analysis the Company performed in the course of preparing its fiscal year-end 2023 consolidated financial statements.
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