BTOCHIGH SIGNALFINANCIAL10-K

BTOC experienced a dramatic financial deterioration with operating income swinging from $8.1M profit to $17.7M loss despite 14% revenue growth, indicating severe operational efficiency breakdown.

The company's fundamental profitability collapsed as gross profit turned negative (-$3.0M vs. +$18.1M), suggesting either severe pricing pressures or operational cost inflation that management has not controlled. Despite expanding operations (10 vs. 9 warehouses, 505 vs. 105 customers), the company generated significantly negative returns, raising serious questions about business model sustainability and management execution.

Comparing 2025-09-25 vs 2024-09-26View on EDGAR →
FINANCIAL ANALYSIS

While BTOC grew revenue 14% to $190.4M and expanded its customer base nearly 5-fold, the company suffered a complete profitability collapse with gross profit turning negative and operating losses of $17.7M. The deterioration occurred alongside rising current liabilities (+38.9%) and declining stockholders' equity (-36.1%), though cash position remained relatively stable. This financial profile suggests rapid, unprofitable expansion that has severely damaged unit economics and overall financial health.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-317.8%
$8.1M-$17.7M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-306.3%
$7.4M-$15.3M

Net income declined 306.3% — review whether driven by operations, interest costs, or non-recurring items.

Gross Profit
P&L
-116.6%
$18.1M-$3.0M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Operating Cash Flow
Cash Flow
-52%
$3.0M$1.5M

Operating cash flow fell 52% — earnings quality concerns; investigate working capital changes and non-cash items.

Capital Expenditure
Cash Flow
-44.5%
$5.2M$2.9M

Capex reduced 44.5% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Liabilities
Balance Sheet
+38.9%
$33.0M$45.8M

Current liabilities surged 38.9% — significant near-term obligations; verify ability to meet short-term debt.

Stockholders Equity
Balance Sheet
-36.1%
$39.2M$25.1M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Cash & Equivalents
Balance Sheet
+16.5%
$7.9M$9.2M

Cash grew 16.5% — improving liquidity position supports investment and shareholder returns.

Revenue
P&L
+14%
$167.0M$190.4M

Revenue growing 14% — solid top-line momentum, watch margins for quality of growth.

Total Liabilities
Balance Sheet
+13.6%
$127.8M$145.1M

Liabilities increased 13.6% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2025-09-25
PRIOR — 2024-09-26
ADDED
The number of the registrant s shares of common stock, $0.00001 par value per share, outstanding on September 25, 2025 was 45,442,479 .
We currently operate ten warehouses across the country, with an aggregate gross floor area of approximately 3,905,020 square feet.
As of June 30, 2025 and 2024, we had an active base of 505 and 105 customers, respectively, for our warehousing and logistics services.
For the fiscal years ended June 30, 2025 and 2024, we had total revenue of $190.4 million and $167.0 million, respectively, and net loss of $15.3 million and net income of $7.4 million, respectively.
During the fiscal years ended June 30, 2025 and 2024, we generated approximately 84% and 96% of our revenue from PRC-based customers, respectively.
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REMOVED
As of December 31, 2023, the last business day of the registrant most recently completed second fiscal quarter, the registrant s common stock was not publicly traded.
Accordingly, there was no market value for the registrant s common stock on such date.
The number of the registrant s shares of common stock, $0.00001 par value per share, outstanding on September 26, 2024 was 41,634,000 .
We currently operate nine warehouses across the country, with an aggregate gross floor area of approximately 2,765,667 square feet.
As of June 30, 2024 and 2023, we had an active customer base of 105 and 83, respectively, for our warehousing and logistics services.
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