Do mobile phone software companies have stocks?

Yes! No matter what your company does, there will always be costs (production costs, development costs, labor costs, etc.). And the name of this subject varies from industry to industry). If there is cost, there is inventory. Software development must be paid to employees, and wages are included in the cost. Obtaining some resource information of a certain software, if paid, can distinguish that it happened specifically for a certain software, which belongs to the cost of course. Then the inventory on the balance sheet includes the cost, and naturally there is inventory.