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$BTOC
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Consolidated Balance Sheets

In millions of USD, except per-share amounts
Q4 FY2026
As of Jun 30, 2026
Q3 FY2026
As of Mar 31, 2026
Q2 FY2026
As of Dec 31, 2025
Q1 FY2026
As of Sep 30, 2025
Q4 FY2025
As of Jun 30, 2025
Q3 FY2025
As of Mar 31, 2025
Q2 FY2025
As of Dec 31, 2024
Q1 FY2025
As of Sep 30, 2024
Q4 FY2024
As of Jun 30, 2024
Q3 FY2024
As of Mar 31, 2024
Assets
Current assets
Restricted cash
Cash and cash equivalents
Accounts receivable and other receivable, net of (credit loss allowance of $1,273,113 and $594,869 at June 30, 2026 and 2025, respectively)
Other current assets, net of credit loss allowance of $266,953 and $nil
Deferred share issuance costs
Prepaid expenses
Loan receivables, net of credit loss allowance of $453,449 and $nil
Total current assets
Non-current assets
Restricted cash
Long-term loan receivables
Property and equipment, net
Intangible assets, net
Right-of-use assets – operating leases
Right-of-use assets – finance leases
Other non-current assets
Total assets
LIABILITIES AND STOCKHOLDERS’ EQUITY
Liabilities:
Current liabilities
Due to related parties
Accounts payable and accrued liabilities
Contract liabilities
Accrued payroll liabilities
Commitment fee payable
Convertible notes
Operating lease liabilities – current
Finance lease liabilities – current
Customer deposits
Total current liabilities
Non-current liabilities
Operating lease liabilities – non-current
Finance lease liabilities – non-current
Deferred income tax liabilities
Total liabilities
Stockholders’ equity
Common stock, US$0.00001 par value, 100,000,000 shares authorized, 45,443,079 and 42,250,934 issued and outstanding as of June 30, 2026 and June 30, 2025, respectively
Additional paid-in capital
(Accumulated deficits) Retained earnings
Total stockholders’ equity
Total liabilities and stockholders’ equity

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