Balance Sheet Bio-View Ltd

Equities

BIOV

IL0010960495

Advanced Medical Equipment & Technology

Delayed TEL AVIV STOCK EXCHANGE Other stock markets 04:15:00 2026-03-12 am EDT			5-day change	1st Jan Change
17.00 ^ILa	+1.80%		+4.29%	+1.80%

Dec. 30	An undisclosed buyer signed share sale agreement to acquire 20.97% stake in Bio-View Ltd from Emmanuel Gill for ILS 6.1 million.	CI
25-08-25	Bio-View Ltd Reports Earnings Results for the Half Year Ended June 30, 2025	CI

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Published financial data: BIO-VIEW LTD

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2020	2021	2022	2023	2024
Revenues	25.96M	30.51M	29.14M	34.77M	25.66M
Total Revenues	25.96M	30.51M	29.14M	34.77M	25.66M
Cost of Goods Sold, Total	10.18M	12.93M	12.48M	13.39M	10.09M
Gross Profit	15.78M	17.59M	16.67M	21.38M	15.56M
Selling General & Admin Expenses, Total	8.76M	9.7M	11.72M	12.82M	11.88M
R&D Expenses	5.35M	5.32M	4.85M	8.41M	6.66M
Other Operating Expenses	-	-	-	-	2K
Other Operating Expenses, Total	14.12M	15.03M	16.57M	21.24M	18.54M
Operating Income	1.66M	2.56M	103K	137K	-2.97M
Interest Expense, Total	-46K	-232K	-236K	-311K	-215K
Interest And Investment Income	44K	21K	28K	443K	392K
Net Interest Expenses	-2K	-211K	-208K	132K	177K
Currency Exchange Gains (Loss)	-970K	-589K	1.05M	136K	98K
Other Non Operating Income (Expenses)	-58K	-56K	-68K	-101K	-158K
EBT, Excl. Unusual Items	635K	1.7M	875K	304K	-2.86M
Gain (Loss) On Sale Of Assets	-	-12K	-	-	-
Other Unusual Items	506K	994K	-	493K	-
EBT, Incl. Unusual Items	1.14M	2.68M	875K	797K	-2.86M
Income Tax Expense	257K	499K	288K	414K	291K
Earnings From Continuing Operations	884K	2.18M	587K	383K	-3.15M
Net Income to Company	884K	2.18M	587K	383K	-3.15M
Net Income - (IS)	884K	2.18M	587K	383K	-3.15M
Net Income to Common Incl Extra Items	884K	2.18M	587K	383K	-3.15M
Net Income to Common Excl. Extra Items	884K	2.18M	587K	383K	-3.15M
Per Share Items
Net EPS - Basic	0.01	0.02	0	0	-0.02
Basic EPS - Continuing Operations	0.01	0.02	0	0	-0.02
Basic Weighted Average Shares Outstanding	141M	140M	139M	135M	133M
Net EPS - Diluted	0.01	0.02	0	0	-0.02
Diluted EPS - Continuing Operations	0.01	0.02	0	0	-0.02
Diluted Weighted Average Shares Outstanding	141M	140M	139M	140M	133M
Normalized Basic EPS	0	0.01	0	0	-0.01
Normalized Diluted EPS	0	0.01	0	0	-0.01
Dividend Per Share	-	-	-	-	-
Payout Ratio	-	-	-	-	-
Supplemental Items
EBITDA	1.82M	2.77M	363K	456K	-2.68M
EBITA	1.66M	2.56M	103K	137K	-2.97M
EBIT	1.66M	2.56M	103K	137K	-2.97M
Effective Tax Rate - (Ratio)	22.52	18.6	32.91	51.94	-10.19
Total Current Taxes	8K	47K	297K	270K	929K
Total Deferred Taxes	249K	452K	-9K	144K	-638K
Normalized Net Income	397K	1.06M	547K	190K	-1.79M
Interest on Long-Term Debt	46K	232K	236K	311K	215K
Supplemental Operating Expense Items
Advertising Expense	108K	41K	166K	117K	216K
Selling and Marketing Expenses	4.04M	4.35M	5.11M	5.33M	5.4M
General and Administrative Expenses	4.73M	5.36M	6.6M	7.49M	6.48M
Research And Development Expense From Footnotes	5.35M	5.32M	4.85M	8.41M	6.66M
Stock-Based Comp., Other (Total)	61K	83K	43K	6K	161K
Total Stock-Based Compensation	61K	83K	43K	6K	161K

Fiscal Period: December	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	17.24M	19.22M	19.44M	15.69M	8.22M
Trading Asset Securities, Total	-	-	-	1.42M	2.72M
Total Cash And Short Term Investments	17.24M	19.22M	19.44M	17.11M	10.94M
Accounts Receivable, Total	3.22M	4.42M	5.28M	7.41M	4.66M
Other Receivables	82K	-	-	-	147K
Total Receivables	3.3M	4.42M	5.28M	7.41M	4.81M
Inventory	4.38M	4.6M	5.2M	6.31M	8.35M
Prepaid Expenses	193K	305K	441K	486K	428K
Other Current Assets, Total	293K	184K	391K	618K	52K
Total Current Assets	25.41M	28.73M	30.75M	31.93M	24.58M
Net Property Plant And Equipment	2.19M	5.36M	5.12M	4.12M	2.5M
Other Intangibles, Total	-	-	-	-	-
Deferred Tax Assets Long-Term	5.46M	5.01M	5.02M	4.88M	5.52M
Other Long-Term Assets, Total	824K	919K	1.03M	1.02M	1.03M
Total Assets	33.89M	40.02M	41.93M	41.96M	33.62M
Liabilities
Accounts Payable, Total	1.18M	1.28M	1.66M	2.57M	637K
Accrued Expenses, Total	2.34M	2.41M	2.34M	2.73M	3.44M
Current Portion of Leases	1.07M	1.08M	1.26M	1.56M	1.59M
Current Income Taxes Payable	-	-	227K	91K	116K
Unearned Revenue Current, Total	2.84M	2.96M	3.44M	4.72M	3.9M
Other Current Liabilities	418K	633K	939K	249K	121K
Total Current Liabilities	7.84M	8.37M	9.88M	11.91M	9.81M
Long-Term Leases	395K	3.53M	2.79M	1.95M	397K
Unearned Revenue Non Current	147K	533K	620K	659K	341K
Pension & Other Post Retirement Benefits	441K	429K	364K	131K	131K
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	8.82M	12.86M	13.65M	14.65M	10.68M
Common Stock, Total	141K	141K	141K	141K	141K
Additional Paid In Capital	53.04M	53.04M	53.04M	53.18M	53.3M
Retained Earnings	-26.96M	-24.78M	-24.18M	-23.81M	-26.96M
Treasury Stock	-671K	-671K	-927K	-2.67M	-4.07M
Comprehensive Income and Other	-481K	-574K	201K	463K	536K
Total Common Equity	25.07M	27.16M	28.28M	27.3M	22.95M
Total Equity	25.07M	27.16M	28.28M	27.3M	22.95M
Total Liabilities And Equity	33.89M	40.02M	41.93M	41.96M	33.62M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	137M	137M	138M	132M	125M
ECS Total Common Shares Outstanding	137M	137M	138M	132M	125M
Book Value / Share	0.18	0.2	0.2	0.21	0.18
Tangible Book Value	25.07M	27.16M	28.28M	27.3M	22.95M
Tangible Book Value Per Share	0.18	0.2	0.2	0.21	0.18
Total Debt	1.46M	4.61M	4.06M	3.51M	1.98M
Net Debt	-15.78M	-14.62M	-15.38M	-13.61M	-8.96M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	2.07M	2.17M	2.31M	3.31M	4.64M
Inventories - Work In Process, Total	306K	126K	412K	622K	809K
Inventories - Finished Goods, Total	125K	326K	318K	339K	729K
Inventories - Others	2.11M	2.34M	2.36M	2.04M	2.17M
Full Time Employees	32	35	34	33	33
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	-	-

Fiscal Period: December	2020	2021	2022	2023	2024
Net Income	884K	2.18M	587K	383K	-3.15M
Depreciation & Amortization - CF	1.23M	1.48M	1.5M	1.82M	1.7M
Depreciation & Amortization, Total	1.23M	1.48M	1.5M	1.82M	1.7M
(Gain) Loss From Sale Of Asset	-	12K	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-18K	217K
Stock-Based Compensation (CF)	61K	83K	43K	6K	161K
Other Operating Activities, Total	-134K	-194K	194K	-83K	-325K
Change In Accounts Receivable	1M	-1.24M	-678K	-2.07M	2.76M
Change In Inventories	-655K	-264K	-427K	-1.05M	-2.04M
Change In Accounts Payable	-146K	109K	358K	890K	-1.93M
Change in Unearned Revenues	-1.12M	618K	167K	1.22M	-1.17M
Change in Other Net Operating Assets	-321K	466K	-771K	-949K	661K
Cash from Operations	802K	3.25M	968K	153K	-3.11M
Capital Expenditure	-304K	-659K	-457K	-274K	-35K
Sale of Property, Plant, and Equipment	-	14K	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-1.41M	-1.52M
Other Investing Activities, Total	-9K	-95K	-110K	7K	7K
Cash from Investing	-313K	-740K	-567K	-1.67M	-1.54M
Long-Term Debt Issued, Total	-	593K	-	-	-
Total Debt Issued	-	593K	-	-	-
Long-Term Debt Repaid, Total	-1.03M	-861K	-1.36M	-1M	-1.55M
Total Debt Repaid	-1.03M	-861K	-1.36M	-1M	-1.55M
Issuance of Common Stock	98K	-	-	65K	-
Repurchase of Common Stock	-671K	-	-256K	-1.74M	-1.4M
Common Dividends Paid	-	-	-	-	-
Common & Preferred Stock Dividends Paid	-	-	-	-	-
Cash from Financing	-1.6M	-268K	-1.61M	-2.68M	-2.95M
Foreign Exchange Rate Adjustments	-393K	-255K	1.42M	456K	132K
Net Change in Cash	-1.5M	1.98M	214K	-3.75M	-7.47M
Supplemental Items
Cash Interest Paid	46K	232K	236K	201K	114K
Cash Income Tax Paid (Refund)	85K	-	38K	404K	573K
Levered Free Cash Flow	495K	1.53M	511K	-316K	-1.12M
Unlevered Free Cash Flow	524K	1.68M	658K	-121K	-985K
Change In Net Working Capital	1.5M	822K	487K	1.76M	951K
Net Debt Issued / Repaid	-1.03M	-268K	-1.36M	-1M	-1.55M

Fiscal Period: December	2020	2021	2022	2023	2024
Profitability
Return on Assets	2.94	4.32	0.16	0.2	-4.92
Return on Total Capital	3.86	5.48	0.2	0.27	-6.67
Return On Equity %	3.53	8.36	2.12	1.38	-12.53
Return on Common Equity	3.53	8.36	2.12	1.38	-12.53
Margin Analysis
Gross Profit Margin %	60.8	57.63	57.2	61.48	60.65
SG&A Margin	33.76	31.8	40.2	36.89	46.29
EBITDA Margin %	7.01	9.08	1.25	1.31	-10.43
EBITA Margin %	6.41	8.38	0.35	0.39	-11.59
EBIT Margin %	6.41	8.38	0.35	0.39	-11.59
Income From Continuing Operations Margin %	3.41	7.16	2.01	1.1	-12.27
Net Income Margin %	3.41	7.16	2.01	1.1	-12.27
Net Avail. For Common Margin %	3.41	7.16	2.01	1.1	-12.27
Normalized Net Income Margin	1.53	3.48	1.88	0.55	-6.96
Levered Free Cash Flow Margin	1.91	5.02	1.75	-0.91	-4.36
Unlevered Free Cash Flow Margin	2.02	5.49	2.26	-0.35	-3.84
Asset Turnover
Asset Turnover	0.73	0.83	0.71	0.83	0.68
Fixed Assets Turnover	10.01	8.09	5.56	7.52	7.74
Receivables Turnover (Average Receivables)	6.9	7.99	6.01	5.48	4.25
Inventory Turnover (Average Inventory)	2.45	2.88	2.55	2.33	1.38
Short Term Liquidity
Current Ratio	3.24	3.43	3.11	2.68	2.51
Quick Ratio	2.62	2.83	2.5	2.06	1.61
Operating Cash Flow to Current Liabilities	0.1	0.39	0.1	0.01	-0.32
Days Sales Outstanding (Average Receivables)	53.04	45.7	60.76	66.63	86.1
Days Outstanding Inventory (Average Inventory)	149.26	126.73	143.37	156.81	265.65
Average Days Payable Outstanding	43.14	34.1	41.09	53.25	48.3
Cash Conversion Cycle (Average Days)	159.16	138.34	163.03	170.19	303.45
Long Term Solvency
Total Debt/Equity	5.83	16.97	14.35	12.84	8.65
Total Debt / Total Capital	5.51	14.51	12.55	11.38	7.96
LT Debt/Equity	1.58	12.99	9.88	7.15	1.73
Long-Term Debt / Total Capital	1.49	11.1	8.64	6.33	1.59
Total Liabilities / Total Assets	26.03	32.13	32.56	34.92	31.76
EBIT / Interest Expense	36.2	11.02	0.44	0.44	-13.83
EBITDA / Interest Expense	62.89	17.38	6.77	6.29	-5.93
(EBITDA - Capex) / Interest Expense	56.28	14.54	4.83	5.41	-6.09
Total Debt / EBITDA	0.51	1.14	2.54	1.79	-1.56
Net Debt / EBITDA	-5.45	-3.62	-9.62	-6.96	7.03
Total Debt / (EBITDA - Capex)	0.56	1.37	3.56	2.09	-1.51
Net Debt / (EBITDA - Capex)	-6.09	-4.33	-13.48	-8.1	6.84
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-27.47	17.54	-4.48	19.29	-26.21
Gross Profit, 1 Yr. Growth %	-22.12	11.42	-5.21	28.23	-27.2
EBITDA, 1 Yr. Growth %	-61.39	52.25	-86.9	25.62	-381.88
EBITA, 1 Yr. Growth %	-61.79	53.57	-95.97	33.01	-572.06
EBIT, 1 Yr. Growth %	-61.79	53.57	-95.97	33.01	-572.06
Earnings From Cont. Operations, 1 Yr. Growth %	-64.99	147.06	-73.12	-34.75	-921.93
Net Income, 1 Yr. Growth %	-64.99	147.06	-73.12	-34.75	-921.93
Normalized Net Income, 1 Yr. Growth %	-81.15	167.87	-48.56	-65.26	-458.47
Diluted EPS Before Extra, 1 Yr. Growth %	-66.27	160.43	-72.99	-32.99	-948.62
Accounts Receivable, 1 Yr. Growth %	-25.06	37.08	19.62	40.17	-37.07
Inventory, 1 Yr. Growth %	11.57	5.09	13.04	21.27	32.37
Net Property, Plant and Equip., 1 Yr. Growth %	-26.75	144.19	-4.33	-19.54	-39.28
Total Assets, 1 Yr. Growth %	-8.37	18.08	4.78	0.06	-19.86
Tangible Book Value, 1 Yr. Growth %	0.48	8.34	4.11	-3.43	-15.96
Common Equity, 1 Yr. Growth %	0.48	8.34	4.11	-3.43	-15.96
Cash From Operations, 1 Yr. Growth %	-67.87	304.86	-70.19	-84.19	-2.13K
Capital Expenditures, 1 Yr. Growth %	46.15	116.78	-30.65	-40.04	-87.23
Levered Free Cash Flow, 1 Yr. Growth %	-75.02	209.4	-66.63	-161.81	14.58K
Unlevered Free Cash Flow, 1 Yr. Growth %	-74.09	220.1	-60.72	-118.44	-627.31
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	1.34	-7.67	5.96	6.74	-6.18
Gross Profit, 2 Yr. CAGR %	3.41	-6.85	2.77	10.25	-3.38
EBITDA, 2 Yr. CAGR %	-5.75	-30.64	-61.34	-66.37	29.38
EBITA, 2 Yr. CAGR %	-19.82	-23.4	-70.72	-76.85	437.34
EBIT, 2 Yr. CAGR %	-19.82	-23.4	-70.72	-76.85	437.34
Earnings From Cont. Operations, 2 Yr. CAGR %	-30.95	-7	-18.51	-58.12	131.58
Net Income, 2 Yr. CAGR %	-30.95	-7	-18.51	-58.12	131.58
Normalized Net Income, 2 Yr. CAGR %	-41.03	-28.93	-12.43	-57.72	80.7
Diluted EPS Before Extra, 2 Yr. CAGR %	-32.39	-6.28	-16.14	-57.46	138.47
Accounts Receivable, 2 Yr. CAGR %	2.58	1.35	28.05	29.49	-6.08
Inventory, 2 Yr. CAGR %	5.09	8.29	9	17.08	26.7
Net Property, Plant and Equip., 2 Yr. CAGR %	107.36	33.74	52.84	-12.26	-30.1
Total Assets, 2 Yr. CAGR %	0.72	4.02	11.23	2.39	-10.45
Tangible Book Value, 2 Yr. CAGR %	5.23	4.33	6.2	0.27	-9.92
Common Equity, 2 Yr. CAGR %	4.98	4.33	6.2	0.27	-9.92
Cash From Operations, 2 Yr. CAGR %	-22.2	14.06	9.86	-78.29	79.13
Capital Expenditures, 2 Yr. CAGR %	29.96	78	22.61	-35.52	-72.33
Levered Free Cash Flow, 2 Yr. CAGR %	86.85	-12.09	57.91	-54.59	48.01
Unlevered Free Cash Flow, 2 Yr. CAGR %	92.2	-8.93	67.87	-73.09	22.3
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-2.21	6.47	-6.62	10.23	-5.62
Gross Profit, 3 Yr. CAGR %	-1.62	6.01	-6.31	10.64	-4
EBITDA, 3 Yr. CAGR %	186.99	10.59	-60.21	-42.74	-12.79
EBITA, 3 Yr. CAGR %	98.77	-0.43	-71.3	-51.5	5.16
EBIT, 3 Yr. CAGR %	98.77	-0.43	-71.3	-51.5	5.16
Earnings From Cont. Operations, 3 Yr. CAGR %	-10.95	5.61	-38.51	-24.33	12.96
Net Income, 3 Yr. CAGR %	-10.95	5.61	-38.51	-24.33	12.96
Normalized Net Income, 3 Yr. CAGR %	-21.16	-2.34	-36.19	-35.65	18.87
Diluted EPS Before Extra, 3 Yr. CAGR %	-12.64	5.99	-38.1	-22.18	15.38
Accounts Receivable, 3 Yr. CAGR %	-11.87	12.99	7.11	31.97	1.81
Inventory, 3 Yr. CAGR %	9.85	5.09	9.85	12.94	21.97
Net Property, Plant and Equip., 3 Yr. CAGR %	56.06	118.98	19.61	23.41	-22.39
Total Assets, 3 Yr. CAGR %	-0.8	6.2	4.27	7.38	-5.64
Tangible Book Value, 3 Yr. CAGR %	2.83	6.26	4.26	2.89	-5.47
Common Equity, 3 Yr. CAGR %	2.24	6.09	4.26	2.89	-5.47
Cash From Operations, 3 Yr. CAGR %	145.81	34.82	-27.08	-42.43	-1.47
Capital Expenditures, 3 Yr. CAGR %	14.6	54.12	30	-3.4	-62.41
Levered Free Cash Flow, 3 Yr. CAGR %	-30.01	121.05	-36.35	15.51	-9.92
Unlevered Free Cash Flow, 3 Yr. CAGR %	-28.68	127.82	-31.19	-19.61	-16.25
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.55	-1.73	0.98	6.58	-6.44
Gross Profit, 5 Yr. CAGR %	-5.98	-3.65	0.11	7.69	-5.15
EBITDA, 5 Yr. CAGR %	-15.64	-11	36.36	-25.96	-14.22
EBITA, 5 Yr. CAGR %	-15.52	-11.7	-13.44	-44.45	-7.36
EBIT, 5 Yr. CAGR %	-15.52	-11.7	-13.44	-44.45	-7.36
Earnings From Cont. Operations, 5 Yr. CAGR %	-26.3	-13.22	-14.06	-27.05	4.51
Net Income, 5 Yr. CAGR %	-26.3	-13.22	-14.06	-27.05	4.51
Normalized Net Income, 5 Yr. CAGR %	-30.16	-18.25	-7.56	-30.13	-3.24
Diluted EPS Before Extra, 5 Yr. CAGR %	-27.03	-13.32	-14.06	-26.43	6.17
Accounts Receivable, 5 Yr. CAGR %	1.24	-1.01	2.33	19.32	1.62
Inventory, 5 Yr. CAGR %	4.72	5.59	9.51	9.74	16.3
Net Property, Plant and Equip., 5 Yr. CAGR %	32.65	66.62	54.76	51.88	-3.52
Total Assets, 5 Yr. CAGR %	0.3	0.67	3.85	4.66	-1.89
Tangible Book Value, 5 Yr. CAGR %	2.18	0.03	4.17	3.82	-1.66
Common Equity, 5 Yr. CAGR %	1.75	-0.32	3.81	3.72	-1.66
Cash From Operations, 5 Yr. CAGR %	-29.67	-2.72	78.11	-35.06	4.47
Capital Expenditures, 5 Yr. CAGR %	7.68	40.82	17.74	8.77	-29.98
Levered Free Cash Flow, 5 Yr. CAGR %	-34.97	-7.98	-18.76	17.37	-10.8
Unlevered Free Cash Flow, 5 Yr. CAGR %	-34.23	-6.3	-14.53	-3.06	-13.39