{"url_path":"/sec/bosc/10-k/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","accession_number":"0001213900-26-037333","cik":"0001005516","ticker":"BOSC","issuer_name":"BOS BETTER ONLINE SOLUTIONS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","primary_entity_key":"0001005516","primary_entity_name":"BOS BETTER ONLINE SOLUTIONS LTD"},"word_count":823,"has_tables":true,"body_markdown":"**As filed with\nthe Securities and Exchange Commission on March 31, 2026**\n\n \n\n \n\n**UNITED STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**WASHINGTON, D.C. 20549**\n\n** **\n\n**FORM 20-F**\n\n** **\n\n☐** REGISTRATION\nSTATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**or**\n\n** **\n\n☒ **ANNUAL\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**For the fiscal year ended December 31, 2025**\n\n** **\n\n**or**\n\n** **\n\n☐ **TRANSITION\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**For the transition period from __________ to\n__________**\n\n** **\n\n**or**\n\n** **\n\n☐** SHELL\nCOMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n** **\n\n**Date of event requiring this shell company\nreport _________**\n\n** **\n\n**Commission file number: 001-14184**\n\n** **\n\n**B.O.S. BETTER ONLINE SOLUTIONS LTD.**\n\n(Exact name of Registrant as specified in its charter)\n\n \n\n**ISRAEL**\n\n(Jurisdiction of incorporation or organization)\n\n \n\n**20 Freiman Street, Rishon LeZion, 7535825,\nIsrael**\n\n(Address of principal executive offices)\n\n \n\n**Eyal Cohen, 972-3-9542070, eyalc@boscom.com,\n20 Freiman Street, Rishon LeZion, 7535825, Israel**\n\n(Name, Telephone, E-mail and/or Facsimile number\nand Address of Company Contact Person)\n\n \n\nSecurities registered or to be registered pursuant\nto Section 12(b) of the Act:\n\n \n\nTitle of each class   Trading Symbol(s)   Name of each exchange on which registered\n\n**Ordinary Shares, of no nominal value per share**   **BOSC**   **Nasdaq Capital Market**\n\n \n\nSecurities registered or to be registered pursuant\nof Section 12(g) of the Act: **None**\n\n \n\nSecurities for which there is a reporting obligation\npursuant to Section 15(d) of the Act: **None**\n\n \n\nIndicate the number of outstanding shares of each\nof the issuer’s classes of capital or common stock at the close of the period covered by the annual report:\n\n \n\n7,028,934 Ordinary Shares, of no nominal value\nper share, as of December 31, 2025 and 7,049,810 Ordinary Shares, of no nominal value per share, as of March 15, 2026.\n\n \n\nIndicate by check mark if the registrant is a well-known seasoned issuer,\nas defined in Rule 405 of the Securities Act.\n\n \n\nYes ☐ No\n☒\n\n \n\n \n\n \n\nIf this report is an annual or transition report,\nindicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act\nof 1934.\n\n \n\nYes ☐ No\n☒\n\n \n\nIndicate by check mark whether the registrant\n(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months\n(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements\nfor the past 90 days.\n\n \n\nYes ☒ No\n☐\n\n \n\nIndicate by check mark whether the registrant\nhas submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted\npursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant\nwas required to submit and post such files).\n\n \n\nYes ☒ No\n☐\n\n \n\nIndicate by check mark whether the registrant\nis a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of “accelerated\nfiler, large accelerated filer” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):\n\n \n\nLarge accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒\n\n    Emerging growth company ☐\n\n** **\n\nIf an emerging growth company that prepares its\nfinancial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition\nperiod for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange\nAct. ☐\n\n \n\n†\nThe term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.\n\n \n\nIndicate by check mark whether the registrant\nhas filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial\nreporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or\nissued its audit report. ☐\n\n \n\nIf securities are registered\npursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing\nreflect the correction of an error to previously issued financial statements. ☐\n\n \n\nIndicate by check mark\nwhether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by\nany of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐\n\n \n\nIndicate by check mark which basis of accounting\nthe registrant has used to prepare the financial statements included in this filing:\n\n \n\n☒  U.S. GAAP ☐  International Financial Reporting Standards as issued by the International Accounting Standards Board ☐  Other\n\n \n\nIf “Other” has been checked in response\nto the previous question, indicate by check mark which financial statement item the registrant has elected to follow."}