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Not Investment Advice
Also trades as: BOE.AX (ASX) · $vol 7M

BQSSF OTC

Boss Energy Limited
1W: -6.8% 1M: +12.0% 3M: +18.3% YTD: -3.5% 1Y: -18.5% 3Y: -63.3% 5Y: +434.8%
$1.09
+0.10 (+10.05%)
 
Weekly Expected Move ±16.3%
$1 $1 $1 $1 $1
OTC · Energy · Uranium · Tech Score Sell · Power 44 · $454.6M mcap · 391M float · 0.0044% daily turnover · Short 37% of daily vol

Analyst Insights

Wall Street analyst consensus based on price targets and buy/sell/hold recommendations from institutional research coverage over the trailing 12 months.

Analyst Price Targets
$0
Low
$1
Avg Target
$1
High
Based on 3 analyst ratings (12 mo)
Analyst Recommendations
Rating Summary
Price Target Change History
DateFirmAnalystOldNewChangeUpside @ CallStock@Call
2026-06-18 Goldman Sachs — $1 $1 +0 +48.2% $0.88
2026-01-28 RBC Capital — Initiated $1 — -21.2% $1.46
2026-01-12 Goldman Sachs — Initiated $1 — +12.1% $1.07

Financial Rating

Composite financial health rating (A+ to F) based on discounted cash flow valuation, return on equity, return on assets, debt-to-equity leverage, and relative P/E and P/B multiples.

B+
Oct 02, 2026
DCF
5
ROE
2
ROA
5
D/E
2
P/E
1
P/B
4
The Financial Rating evaluates six fundamental factors — discounted cash flow (DCF) valuation, return on equity (ROE), return on assets (ROA), debt-to-equity leverage (D/E), and relative price-to-earnings (P/E) and price-to-book (P/B) multiples — each scored 1–5. BQSSF receives an overall rating of B+. Strongest factors: DCF (5/5), ROA (5/5), P/B (4/5). Areas of concern: ROE (2/5), D/E (2/5), P/E (1/5).
Rating Change History
DateFromTo
2026-10-01 A- B+
2026-09-29 B+ A-
2026-09-18 A- B+
2026-09-16 B+ A-
2026-08-28 B- B+
2026-08-10 B B-
2026-07-01 B- B
2026-04-28 C+ B-
2026-04-01 B- C+
2026-03-02 C+ B-

InsiderStreet Scorecard

Proprietary multi-factor scorecard rating companies across seven fundamental dimensions — profitability, balance sheet strength, earnings quality, growth, value, momentum, and safety — each scored 0–100.

★ ★ ★ ★ ★ — Grade C
Profitability
28
Balance Sheet
0
Earnings Quality
42
Growth
—
Value
—
Momentum
—
Safety
—
Cash Flow
76

Risk & Quality Signals

Academic financial models used by institutional investors to assess bankruptcy risk, earnings manipulation, financial strength, and credit quality.

Altman Z-Score
—
—
Piotroski F-Score
4/9
✗ ✓ ✗ ✓ ✓ ✗ ✗ ✗ ✓
Beneish M-Score
—
—
Ohlson O-Score
-10.76
Bankruptcy prob: 0.0%
Low Risk
Credit Rating
BBB
Score: 57.7/100
Trend: Improving
Earnings Quality
—
OCF/NI: -2.88x
Accruals: -22.6%
The Piotroski F-Score (2000) is a 9-point binary checklist — four profitability tests (positive ROA, positive cash flow, improving ROA, cash flow exceeding net income), three leverage tests (declining debt ratio, improving current ratio, no share dilution), and two efficiency tests (improving gross margin, improving asset turnover). Each pass scores 1 point. BQSSF scores 4/9, indicating moderate financial health — some areas of strength offset by weaknesses in others. The Ohlson O-Score (1980) is a 9-variable logistic regression that estimates bankruptcy probability using firm size, leverage, working capital, current ratio, profitability (ROA), cash flow coverage, negative equity flag, consecutive losses flag, and earnings trajectory. The raw score is converted to a probability via logistic transformation. BQSSF's implied 0.0% bankruptcy probability is well within safe territory. Our Credit Rating model scores companies on five weighted components — solvency (30%), earning power (25%), leverage (20%), liquidity (15%), and cash flow quality (10%) — then blends the absolute score with sector and industry peer rankings. For companies with large buyback programs, equity is adjusted by adding back cumulative 5-year repurchases (capped at 80% of FCF generated) to avoid penalizing shareholder-friendly capital allocation. BQSSF receives an estimated rating of BBB (score: 57.7/100), with a improving trend.

Valuation

Key valuation multiples comparing the stock's market price to its earnings, revenue, book value, and cash flows. Lower multiples may indicate relative undervaluation versus peers.

P/E
251.64x
PEG
2.13x
P/S
4.22x
P/B
1.33x
P/FCF
—
P/OCF
—
EV/EBITDA
—
EV/Revenue
—
EV/EBIT
—
EV/FCF
—
Earnings Yield
—
FCF Yield
—
Shareholder Yield
—
Graham Number
—
Equity-based multiples (P/E, P/B, P/FCF) compare the stock price to per-share fundamentals and are affected by capital structure. Enterprise value multiples (EV/EBITDA, EV/Revenue, EV/FCF) strip out debt and cash, making them more useful for cross-company comparisons regardless of how companies are financed. The Graham Number — √(22.5 × EPS × Book Value) — is Benjamin Graham's formula for the maximum price a defensive investor should pay. At 251.6x earnings, BQSSF is priced for high growth expectations.

DuPont Decomposition (5-Factor)

The 5-factor DuPont framework breaks Return on Equity into its component drivers — tax efficiency, interest burden, operating profitability, asset utilization, and financial leverage — to reveal what truly drives shareholder returns.

Tax Burden
1.060
NI / EBT
×
Interest Burden
1.342
EBT / EBIT
×
EBIT Margin
-0.098
EBIT / Rev
×
Asset Turnover
0.417
Rev / Assets
×
Equity Multiplier
1.101
Assets / Equity
=
ROE
-6.4%
The 5-factor DuPont identity decomposes ROE as: Tax Burden × Interest Burden × EBIT Margin × Asset Turnover × Equity Multiplier = ROE. This reveals whether returns are driven by operating performance, financial leverage, or tax efficiency — three very different sources of profitability. BQSSF's ROE of -6.4% is driven by Asset Turnover (0.417), indicating efficient use of assets to generate revenue. A tax burden ratio of 1.06 indicates minimal tax leakage — the company retains over 90% of pre-tax earnings.

Graham-Dodd Adjusted Valuation

Our adaptation of Graham's growth formula (Fair P/E = 8.5 + 2g) from The Intelligent Investor. The classic version relies on analyst growth projections, which can be unreliable. This adjusted model substitutes the company's realized 3-year EPS CAGR — a backward-looking, verifiable measure of actual earnings power — grounding the valuation in demonstrated performance rather than forecasts.

Two adjustments we make, and why. Growth is capped at 15%. Graham defined g as expected growth over the next seven to ten years, not last year's rate. Across US companies since 1994 the median realized 7-year EPS growth is 5–8% regardless of how fast a company grew beforehand, and of 4,457 company-quarters that grew faster than 200%, none sustained it. Uncapped, the formula assigned fair multiples in the hundreds to companies that had never held that rate — and scored worse than simply reading the P/E. Capped, it carries real information. The verdict has three states, not two. Tested over 377,249 stock-months, this ratio only separates outcomes at its extremes: below 0.25 beat the universe by 1.3 points a year, above 3.0 lagged by 2.7, and everything in between sat inside a one-point band. Rather than call two-thirds of the market "undervalued" on a threshold of 1.0, we say Neutral where the model cannot tell — which is most of the time.

Adj. Growth Rate
0.00%
Fair P/E
8.50x
Intrinsic Value
—
Price/Value
—
Margin of Safety
—
Premium
—

Profitability Trends

Historical profitability ratios tracking how efficiently the company converts revenue into returns for shareholders over time.

Leverage & Solvency Trends

Debt and liquidity metrics showing the company's financial leverage and ability to meet short-term and long-term obligations.

Efficiency & Working Capital Trends

Operating efficiency metrics measuring how quickly the company converts inventory to sales, collects receivables, and manages its cash conversion cycle.

Growth Trends (YoY %)

Year-over-year growth rates for key financial metrics, showing the trajectory of revenue, earnings, and cash flow generation.

Earnings Stability

R-squared of linear regression measuring how predictably revenue, earnings, and margins follow a trend over the trailing 5 years. 1.0 = perfectly predictable; lower values indicate erratic or cyclical behavior.

Monte Carlo Price Simulation

Geometric Brownian Motion with 1,000 antithetic paths over 1 year, seeded from 1458 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price
$1.10
Median 1Y
$0.85
5th Pctile
$0.11
95th Pctile
$6.48
Ann. Volatility
121.7%
25th–75th percentile 5th–95th percentile Median path Historical
All Ratios & Metrics

Complete fundamental data with up to 20 periods of history, sparkline trends, and current values across 13 categories and 130+ financial metrics.

Profitability
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
ROE -6.6% 1.0% 16.5% 13.5% 24.1% 26.0% 28.1% 15.3% 13.6% 2.8% -11.3% -6.4% -6.41%
ROA -4.8% 0.9% 15.0% 12.9% 22.3% 24.1% 26.7% 14.5% 12.8% 2.6% -10.5% -5.8% -5.82%
ROIC -12.3% -8.5% -8.0% -9.9% -10.0% -7.8% -5.4% -3.6% -5.2% -5.8% -6.3% -3.1% -3.11%
ROCE -4.7% -3.8% -6.2% -4.0% -4.6% -4.9% -3.0% -4.0% -5.9% -9.5% -8.4% -4.4% -4.41%
Gross Margin — — — — — — — — -0.6% -39.7% 3.8% 19.9% 19.86%
Operating Margin — — — — — — — — -17.9% -71.2% 0.3% 16.3% 16.34%
Net Margin — — — — — — — — -19.9% -88.7% -9.7% 15.1% 15.11%
EBITDA Margin — — — — — — — — -25.7% -5.9% 22.4% 32.7% 32.73%
FCF Margin — — — — — — — — -1.8% -63.8% 8.7% 34.9% 34.91%
OCF Margin — — — — — — — — 24.9% 17.7% 34.1% 40.2% 40.17%
ROE 3Y Avg snapshot only 6.04%
ROA 3Y Avg snapshot only 5.91%
ROIC 3Y Avg snapshot only 6.73%
ROIC Economic snapshot only -2.82%
Cash ROA snapshot only 16.60%
Cash ROIC snapshot only 21.28%
CROIC snapshot only 18.49%
NOPAT Margin snapshot only -5.88%
Pretax Margin snapshot only -13.17%
R&D / Revenue snapshot only 0.00%
SGA / Revenue snapshot only 6.61%
SBC / Revenue snapshot only 0.22%
Valuation
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
P/E Ratio — — — — — — — — — — — — 251.639
P/S Ratio — — — — — — — — — — — — 4.218
P/B Ratio — — — — — — — — — — — — 1.334
P/FCF — — — — — — — — — — — — —
P/OCF — — — — — — — — — — — — —
EV/EBITDA — — — — — — — — — — — — —
EV/Revenue — — — — — — — — — — — — —
EV/EBIT — — — — — — — — — — — — —
EV/FCF — — — — — — — — — — — — —
Earnings Yield — — — — — — — — — — — — —
FCF Yield — — — — — — — — — — — — —
PEG Ratio snapshot only 2.133
Leverage & Solvency
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Current Ratio 71.20 37.68 17.95 55.94 61.47 11.67 27.46 10.29 13.93 9.73 6.09 4.21 4.211
Quick Ratio 71.20 37.68 17.95 55.94 61.47 11.67 27.46 7.90 6.51 3.30 2.11 1.35 1.354
Debt/Equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.001
Net Debt/Equity -0.62 -0.24 -0.18 -0.56 -0.49 -0.35 -0.45 -0.13 -0.13 -0.10 -0.11 -0.10 -0.103
Debt/Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.001
Debt/EBITDA -0.00 -0.00 -0.00 -0.01 -0.01 0.01 0.02 -0.39 -0.05 -0.02 -0.19 0.01 0.012
Net Debt/EBITDA 10.20 5.92 2.72 13.70 11.06 -13.90 -71.35 40.51 5.57 1.68 15.77 -1.82 -1.818
Interest Coverage -23.93 -29.25 -55.44 -44.20 -51.51 -56.13 -55.04 -69.51 -130.61 -278.23 -163.33 -75.47 -75.465
Equity Multiplier 1.36 1.11 1.10 1.05 1.05 1.07 1.04 1.06 1.06 1.09 1.11 1.15 1.149
Cash Ratio snapshot only 1.146
Debt Service Coverage snapshot only 91.948
Cash to Debt snapshot only 151.900
FCF to Debt snapshot only 242.180
Defensive Interval snapshot only 836.6 days
Efficiency & Turnover
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Asset Turnover 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.12 0.19 0.30 0.42 0.417
Inventory Turnover — — — — — — — 0.03 0.82 1.31 2.71 2.86 2.859
Receivables Turnover 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 67.73 7.85 63.97 13.34 13.344
Payables Turnover 0.94 0.44 0.16 0.07 0.13 0.07 0.06 0.25 11.99 29.32 35.08 24.44 24.438
DSO — — — — — — — — 5 46 6 27 27.4 days
DIO 0 0 0 0 0 0 0 12185 447 279 135 128 127.7 days
DPO 387 827 2222 5154 2908 4943 5875 1474 30 12 10 15 14.9 days
Cash Conversion Cycle — — — — — — — — 421 314 130 140 140.1 days
Fixed Asset Turnover snapshot only 0.741
Operating Cycle snapshot only 155.0 days
Cash Velocity snapshot only 4.567
Capital Intensity snapshot only 2.419
Growth (YoY)
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Revenue — — — — — — — — — — — — —
Net Income — — — — 19.7% 49.6% 4.1% 78.3% 59.8% -76.2% -1.6% -1.6% -1.55%
EPS — — — — 12.2% 39.6% 3.2% 40.1% 37.7% -79.5% -1.6% -1.5% -1.55%
FCF — — — — -11.4% -9.5% -11.6% -7.0% -2.1% 5.2% 1.1% 1.8% 1.81%
EBITDA — — — — -5.8% 2.8% 1.5% 83.0% -11.1% -5.4% -2.0% 17.5% 17.47%
Op. Income — — — — -6.8% -2.6% -1.3% -66.9% -91.8% -2.2% -1.2% 0.6% 0.56%
OCF Growth snapshot only 13.00%
Asset Growth snapshot only 1.67%
Equity Growth snapshot only -6.54%
Debt Growth snapshot only -49.61%
Shares Change snapshot only 1.34%
Growth Quality
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Revenue Stability — — — — — — — — 0.75 0.75 0.75 0.75 0.750
Earnings Stability — — — — — — — — 0.98 0.05 0.26 0.48 0.484
Margin Stability — — — — — — — — — — — — —
Rev. Growth Consistency 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.50 0.50 0.50 0.50 0.500
Earn. Growth Consistency 0.00 0.00 0.00 0.00 0.50 0.50 0.50 0.50 1.00 0.00 0.00 0.00 0.000
FCF Positive Streak 0 0 0 0 0 0 0 0 0 0 0 0 0
Earnings Persistence — — — — — — — — 0.50 0.50 0.20 0.20 0.200
Earnings Smoothness — — — — — 0.00 0.00 0.44 0.54 0.00 — — —
ROE Trend — — — — — — — — 0.07 -0.07 -0.28 -0.19 -0.190
Gross Margin Trend — — — — — — — — — — — — —
FCF Margin Trend — — — — — — — — — — — — —
Sustainable Growth Rate — 1.0% 16.5% 13.5% 24.1% 26.0% 28.1% 15.3% 13.6% 2.8% — — —
Internal Growth Rate — 0.9% 17.7% 14.8% 28.7% 31.8% 36.5% 17.0% 14.7% 2.7% — — —
Cash Flow Quality
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
OCF/Net Income 0.97 -3.74 -0.33 -0.24 -0.25 -0.18 -0.11 -0.13 0.24 1.28 -0.97 -2.88 -2.876
FCF/OCF 1.34 1.49 1.45 1.61 3.40 6.45 10.53 12.83 -7.13 -3.60 0.26 0.87 0.869
FCF/Net Income snapshot only -2.500
OCF/EBITDA snapshot only 3.358
CapEx/Revenue — — — — — — — — 2.0% 81.5% 25.3% 5.3% 5.26%
CapEx/Depreciation snapshot only 0.241
Accruals Ratio -0.00 0.04 0.20 0.16 0.28 0.28 0.30 0.16 0.10 -0.01 -0.21 -0.23 -0.226
Sloan Accruals snapshot only -0.056
Cash Flow Adequacy snapshot only 7.640
Dividends & Buybacks
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Dividend Yield — — — — — — — — — — — — 0.00%
Dividend/Share $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Payout Ratio — 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% — — —
FCF Payout Ratio — — — — — — — — — — 0.0% 0.0% 0.00%
Total Payout Ratio — 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% — — —
Div. Increase Streak — — — — — — — — — — — — —
Chowder Number — — — — — — — — — — — — —
Buyback Yield — — — — — — — — — — — — —
Net Buyback Yield — — — — — — — — — — — — —
Total Shareholder Return — — — — — — — — — — — — —
DuPont Factors
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Tax Burden (NI/EBT) 1.00 1.59 1.02 1.02 1.02 1.01 1.01 0.95 1.01 0.65 1.12 1.06 1.060
Interest Burden (EBT/EBIT) 1.04 -0.15 -2.41 -3.22 -2.73 -3.43 -5.37 -2.89 -1.61 -0.34 1.19 1.34 1.342
EBIT Margin — — — — — — — — -0.64 -0.64 -0.26 -0.10 -0.098
Asset Turnover 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.12 0.19 0.30 0.42 0.417
Equity Multiplier 1.36 1.11 1.10 1.05 1.08 1.08 1.05 1.05 1.05 1.08 1.08 1.10 1.101
Per Share
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
EPS (Diluted TTM) $-0.01 $0.00 $0.06 $0.10 $0.09 $0.12 $0.24 $0.14 $0.12 $0.03 $-0.13 $-0.08 $-0.08
Book Value/Share $0.12 $0.30 $0.34 $0.73 $0.67 $0.71 $1.41 $1.24 $1.23 $1.17 $1.14 $1.15 $1.15
Tangible Book/Share $0.12 $0.30 $0.34 $0.73 $0.67 $0.71 $1.40 $1.24 $1.23 $1.17 $1.14 $1.15 $1.15
Revenue/Share $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.12 $0.18 $0.38 $0.55 $0.36
FCF/Share $-0.01 $-0.02 $-0.03 $-0.04 $-0.08 $-0.14 $-0.28 $-0.24 $-0.21 $-0.12 $0.03 $0.19 $0.18
OCF/Share $-0.01 $-0.01 $-0.02 $-0.02 $-0.02 $-0.02 $-0.03 $-0.02 $0.03 $0.03 $0.13 $0.22 $0.18
Cash/Share $0.07 $0.07 $0.06 $0.41 $0.33 $0.25 $0.63 $0.16 $0.16 $0.12 $0.13 $0.12 $0.12
EBITDA/Share $-0.01 $-0.01 $-0.02 $-0.03 $-0.03 $0.02 $0.01 $-0.00 $-0.03 $-0.07 $-0.01 $0.07 $0.07
Debt/Share $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Net Debt/Share $-0.07 $-0.07 $-0.06 $-0.41 $-0.33 $-0.25 $-0.63 $-0.16 $-0.16 $-0.11 $-0.13 $-0.12 $-0.12
Academic Models
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Altman Z-Score — — — — — — — — — — — — —
Piotroski F-Score 2 2 2 2 2 2 3 2 4 4 3 4 4
Beneish M-Score — — — — — — — — — — — — —
Ohlson O-Score snapshot only -10.757
ROIC (Greenblatt) snapshot only -5.00%
Net-Net WC snapshot only $0.27
EVA snapshot only $-56079142.32
Credit
Metric Trend Q2'21 Q4'21 Q2'22 Q4'22 Q2'23 Q4'23 Q2'24 Q4'24 Q2'25 Q4'25 Q2'26 Q4'26 Current
Credit Rating snapshot only BBB
Credit Score 55.00 55.00 55.00 51.00 51.00 51.00 51.00 51.00 54.60 54.60 57.75 57.75 57.750
Credit Grade snapshot only 9
Credit Trend snapshot only 6.750
Implied Spread (bps) snapshot only 275.000

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