Odessos Shiprepair Yard S.A. (BUL:ODES)

Odessos Shiprepair Yard Balance Sheet

Financials in millions BGN. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	4.81	12.89	26.15	13.77	2.56
Short-Term Investments	-	-	-	1.66	-
Trading Asset Securities	0.08	0.08	0.09	0.11	4.98
Cash & Short-Term Investments	4.89	12.97	26.24	15.54	7.54
Cash Growth	-62.26%	-50.57%	68.81%	106.10%	-6.13%
Accounts Receivable	11.22	5.88	9.16	9.25	7.2
Other Receivables	3.05	2.8	0.84	0.82	0.43
Receivables	14.27	8.68	10.01	10.07	7.64
Inventory	4.96	14.55	2.7	4.97	2.39
Prepaid Expenses	0.11	0.1	0.18	0.2	0.15
Other Current Assets	4.25	3.24	0.4	0.44	-
Total Current Assets	28.49	39.53	39.53	31.21	17.71
Property, Plant & Equipment	82.43	69.75	64.53	62.12	60.35
Other Intangible Assets	0.38	0.08	0.08	0.06	0.06
Other Long-Term Assets	0.9	0.94	1.33	1.38	1.58
Total Assets	112.2	110.31	105.46	94.77	79.7
Accounts Payable	7.05	4.42	3.43	2.47	1.6
Accrued Expenses	5.29	4.72	3.86	3.23	2.46
Short-Term Debt	0.32	0.08	0.07	0.07	0.01
Current Portion of Leases	-	-	-	-	0.03
Current Income Taxes Payable	0.35	0.28	0.28	0.24	0
Current Unearned Revenue	-	-	-	-	0.07
Other Current Liabilities	4.87	5.15	1.78	1.9	0.29
Total Current Liabilities	17.89	14.65	9.42	7.91	4.46
Long-Term Debt	0.01	0.07	0.14	0.21	-
Long-Term Leases	-	-	-	-	0.13
Long-Term Unearned Revenue	-	-	-	-	0.76
Pension & Post-Retirement Benefits	-	-	-	-	1.31
Long-Term Deferred Tax Liabilities	0.76	0.85	0.94	1.08	1.17
Other Long-Term Liabilities	1.38	0.55	0.62	0.69	-
Total Liabilities	20.03	16.13	11.13	9.89	7.83
Common Stock	0.59	0.59	0.59	0.59	0.59
Retained Earnings	88.38	90.19	90.14	80.48	67.27
Comprehensive Income & Other	3.2	3.41	3.61	3.81	4.01
Shareholders' Equity	92.17	94.18	94.33	84.88	71.87
Total Liabilities & Equity	112.2	110.31	105.46	94.77	79.7
Total Debt	0.33	0.15	0.22	0.28	0.17
Net Cash (Debt)	4.57	12.82	26.02	15.26	7.37
Net Cash Growth	-64.39%	-50.73%	70.50%	106.94%	-8.05%
Net Cash Per Share	7.78	21.85	44.35	26.01	12.57
Filing Date Shares Outstanding	0.59	0.59	0.59	0.59	0.59
Total Common Shares Outstanding	0.59	0.59	0.59	0.59	0.59
Working Capital	10.6	24.88	30.1	23.31	13.26
Book Value Per Share	157.11	160.54	160.79	144.68	122.50
Tangible Book Value	91.79	94.09	94.25	84.82	71.81
Tangible Book Value Per Share	156.46	160.39	160.66	144.58	122.40
Land	3.62	3.62	3.32	3.32	3.32
Buildings	6.77	5.18	4.79	4.79	4.52
Machinery	108.46	98.11	90.72	20.22	19.76
Construction In Progress	-	-	-	-	2.5

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.