BOSA Technology Holdings Limited (8140) AI Stock Analysis

• Market Cap: HK$104.80M
• Dividend Yield: N/A
• Average Volume (3M): 333.67K
• Price to Earnings (P/E): 2.3
• Beta (1Y): -0.05
• Revenue Growth: -18.25%
• EPS Growth: -8.37%
• Country: HK
• Employees: 42
• Sector: Basic Materials
• Sector Strength: 58
• Industry: Steel
• EPS (TTM): 0.01
• Shares Outstanding: 800,000,000
• 10 Day Avg. Volume: 569,000
• 30 Day Avg. Volume: 333,666
• PEG Ratio: -0.39
• Price to Book (P/B): 0.49
• Price to Sales (P/S): 1.25
• P/FCF Ratio: 2.21
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 73 Outperform
• Price Target: HK$0.15 ▲(13.08% Upside)
• Action: Reiterated Date: 03/24/26
• Date: Action: Reiterated 03/24/26

The score is driven by strong financial performance (high margins, strong cash conversion, and minimal leverage) and an attractive valuation (very low P/E). These positives are partly offset by weak technical indicators (below key moving averages, negative MACD, and oversold RSI), which signal poor near-term momentum.

Positive Factors

High Profitability

Sustained, elevated gross and net margins provide structural earnings resilience in a commodity-exposed sector. High margin levels improve cash reinvestment capacity, support returns on capital, and buffer the business through demand troughs, aiding long-term stability.

Negative Factors

Revenue Volatility

Choppy top-line trends indicate demand sensitivity and create earnings variability. For a capital-intensive steel business, uneven revenue complicates capacity planning, depresses utilization in troughs, and can amplify fixed-cost leverage, weakening multi-period predictability.

BOSA Technology Holdings Limited Business Overview & Revenue Model

Company Description

BOSA Technology Holdings Limited, an investment holding company, provides mechanical splicing services to the reinforced concrete construction industry in Hong Kong. It is involved in processing reinforcing bars, including cutting, crimping, and t...

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BOSA Technology Holdings Limited, an investment holding company, provides mechanical splicing services to the reinforced concrete construction industry in Hong Kong. It is involved in processing reinforcing bars, including cutting, crimping, and t...

BOSA Technology Holdings Limited Financial Statement Overview

Breakdown	TTM	Jun 2024	Jun 2023	Jun 2022	Jun 2021	Jun 2020
Income Statement
Total Revenue	71.64M	82.34M	100.72M	106.70M	108.93M	101.29M
Gross Profit	34.91M	40.43M	47.04M	46.85M	41.24M	42.10M
EBITDA	37.65M	42.84M	47.17M	33.57M	29.05M	31.53M
Net Income	33.38M	31.56M	34.41M	20.80M	20.53M	21.64M
Balance Sheet
Total Assets	239.29M	234.10M	207.89M	169.18M	155.29M	135.10M
Cash, Cash Equivalents and Short-Term Investments	206.58M	201.18M	157.92M	103.74M	79.42M	72.57M
Total Debt	2.78M	1.61M	5.02M	2.17M	10.26M	5.54M
Total Liabilities	17.19M	23.77M	29.04M	24.80M	31.79M	32.19M
Stockholders Equity	222.10M	210.33M	178.85M	144.37M	123.49M	102.91M
Cash Flow
Free Cash Flow	29.52M	46.79M	54.71M	31.36M	9.84M	16.09M
Operating Cash Flow	29.54M	46.87M	55.92M	33.10M	14.31M	19.81M
Investing Cash Flow	11.26M	-71.00K	-52.93M	-45.47M	-4.45M	-3.55M
Financing Cash Flow	-3.11M	-3.75M	-4.01M	-4.18M	-4.07M	-2.68M

BOSA Technology Holdings Limited Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 0.13
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:8140, the sentiment is Negative. The current price of 0.13 is below the 20-day moving average (MA) of 0.13, below the 50-day MA of 0.14, and below the 200-day MA of 0.13, indicating a bearish trend. The MACD of >-0.01 indicates Positive momentum. The RSI at 37.75 is Neutral, neither overbought nor oversold. The STOCH value of 29.41 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for HK:8140.

BOSA Technology Holdings Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
8140	73 Outperform	HK$104.80M	2.30	15.44%	―	-18.25%	-8.37%
Sector *	61 Neutral	$10.43B	7.12	-0.05%	2.87%	2.86%	-36.73%
1894	48 Neutral	HK$142.77M	-1.29	-13.50%	―	31.75%	21.89%
8402	44 Neutral	HK$51.36M	-2.97	-50.60%	―	-30.42%	-1118.37%
2112	43 Neutral	HK$112.50M	13.42	23.33%	―	-11.12%	-1.86%