OneSpaWorld Holdings Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	-	57.44	27.7	32.06	30.94
Trading Asset Securities	-	0.65	2.37	3.12	-
Cash & Short-Term Investments	29.73	58.09	30.08	35.18	30.94
Cash Growth	-48.82%	93.15%	-14.51%	13.72%	-25.55%
Receivables	-	46.26	40.78	33.56	19.48
Inventory	-	46.75	47.5	39.84	29.48
Prepaid Expenses	-	3.85	3.17	7.08	6.57
Restricted Cash	-	1.2	1.2	1.2	1.9
Other Current Assets	-	5.35	3.99	1.04	0.58
Total Current Assets	-	161.51	126.72	117.89	88.95
Property, Plant & Equipment	-	31.58	27.14	28.45	14.11
Long-Term Investments	-	0.71	-	1.91	-
Other Intangible Assets	-	530.03	546.97	565.47	582.29
Long-Term Deferred Tax Assets	-	1.23	2.34	0.23	0.07
Long-Term Deferred Charges	-	21	2.6	3.2	2.9
Other Long-Term Assets	-	0.37	0.37	0.29	0.55
Total Assets	-	746.42	706.14	717.44	688.87
Accounts Payable	-	29.75	31.71	24.12	15.85
Accrued Expenses	-	41.22	45.99	40	32.23
Current Portion of Long-Term Debt	-	5	-	2.09	2.9
Current Portion of Leases	-	2.56	2.26	2.24	-
Current Unearned Revenue	-	-	-	-	0.8
Other Current Liabilities	-	0.88	0.9	1.12	0.09
Total Current Liabilities	-	79.41	80.86	69.56	51.87
Long-Term Debt	-	93.56	158.21	210.7	228.88
Long-Term Leases	-	11.63	10.16	12.1	-
Other Long-Term Liabilities	-	7.33	22.85	59.26	114.22
Total Liabilities	-	191.93	272.07	351.63	394.96
Common Stock	-	0.01	0.01	0.01	0.01
Additional Paid-In Capital	-	833.98	777.06	700.61	687.66
Retained Earnings	-	-279.89	-344.46	-338.61	-391.77
Comprehensive Income & Other	-	0.4	1.46	3.8	-2
Total Common Equity	552.79	554.5	434.07	365.81	293.9
Shareholders' Equity	552.79	554.5	434.07	365.81	293.9
Total Liabilities & Equity	-	746.42	706.14	717.44	688.87
Total Debt	97.9	112.74	170.63	227.13	231.78
Net Cash (Debt)	-68.17	-54.65	-140.55	-191.95	-200.85
Net Cash Per Share	-0.66	-0.52	-1.44	-2.02	-2.23
Filing Date Shares Outstanding	101.95	104.67	100.38	92.97	92.07
Total Common Shares Outstanding	101.95	104.55	99.73	92.97	91.84
Working Capital	-	82.1	45.86	48.33	37.08
Book Value Per Share	5.42	5.30	4.35	3.93	3.20
Tangible Book Value	35.3	24.47	-112.9	-199.66	-288.39
Tangible Book Value Per Share	0.35	0.23	-1.13	-2.15	-3.14
Machinery	-	28.05	22.72	18.09	13.95
Leasehold Improvements	-	17.3	17.76	17.63	17.17

Source: S&P Global Market Intelligence. Standard template. Financial Sources.