{"url_path":"/sec/bosc/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 Financial Statements**","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":65,"has_tables":true,"body_markdown":"**Item 18:  Financial Statements**\n\n \n\nThe following financial statements\nare filed as part of this annual report:\n\n \n\n \n**Page**\n\n \n** **\n\n**Report of Independent Registered Public Accounting Firm (PCAOB ID 1375)**\n**F-2 - F-3**\n\n \n** **\n\n**Consolidated Balance Sheets**\n**F-4 - F-5**\n\n \n** **\n\n**Consolidated Statements of Operations**\n**F-6**\n\n \n** **\n\n**Statements of Changes in Shareholders’ Equity**\n**F-7**\n\n \n** **\n\n**Consolidated Statements of Cash Flows**\n**F-8 - F-9**\n\n \n** **\n\n**Notes to Consolidated Financial Statements**\n**F-10 - F-44**\n\n \n\n60"}