OneSpaWorld Holdings Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	29.56	57.44	27.7	32.06	30.94	41.55
Trading Asset Securities	0.17	0.65	2.37	3.12	-	-
Cash & Short-Term Investments	29.73	58.09	30.08	35.18	30.94	41.55
Cash Growth	-39.55%	93.15%	-14.51%	13.72%	-25.55%	194.42%
Receivables	47.91	46.26	40.78	33.56	19.48	2.99
Inventory	63.29	46.75	47.5	39.84	29.48	27.2
Prepaid Expenses	6.47	3.85	3.17	7.08	6.57	6.95
Restricted Cash	1.2	1.2	1.2	1.2	1.9	1.9
Other Current Assets	6.7	5.35	3.99	1.04	0.58	1.59
Total Current Assets	155.3	161.51	126.72	117.89	88.95	82.18
Property, Plant & Equipment	36.37	31.58	27.14	28.45	14.11	17.06
Long-Term Investments	-	0.71	-	1.91	-	-
Other Intangible Assets	517.49	530.03	546.97	565.47	582.29	599.11
Long-Term Deferred Tax Assets	1.23	1.23	2.34	0.23	0.07	0.1
Long-Term Deferred Charges	21.8	21	2.6	3.2	2.9	3.1
Other Long-Term Assets	0.4	0.37	0.37	0.29	0.55	0.73
Total Assets	732.6	746.42	706.14	717.44	688.87	702.28
Accounts Payable	34.56	29.75	31.71	24.12	15.85	8.6
Accrued Expenses	45.38	41.22	45.99	40	32.23	25.76
Current Portion of Long-Term Debt	-	5	-	2.09	2.9	1.8
Current Portion of Leases	2.43	2.56	2.26	2.24	-	-
Current Unearned Revenue	-	-	-	-	0.8	0.7
Other Current Liabilities	1.97	0.88	0.9	1.12	0.09	0.22
Total Current Liabilities	84.34	79.41	80.86	69.56	51.87	37.08
Long-Term Debt	85.31	93.56	158.21	210.7	228.88	232.55
Long-Term Leases	10.16	11.63	10.16	12.1	-	-
Other Long-Term Liabilities	-	7.33	22.85	59.26	114.22	111.82
Total Liabilities	179.8	191.93	272.07	351.63	394.96	381.45
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	806.24	833.98	777.06	700.61	687.66	649.54
Retained Earnings	-252.78	-279.89	-344.46	-338.61	-391.77	-323.25
Comprehensive Income & Other	-0.68	0.4	1.46	3.8	-2	-5.48
Total Common Equity	552.79	554.5	434.07	365.81	293.9	320.83
Shareholders' Equity	552.79	554.5	434.07	365.81	293.9	320.83
Total Liabilities & Equity	732.6	746.42	706.14	717.44	688.87	702.28
Total Debt	97.9	112.74	170.63	227.13	231.78	234.35
Net Cash (Debt)	-68.17	-54.65	-140.55	-191.95	-200.85	-192.8
Net Cash Per Share	-0.65	-0.52	-1.44	-2.02	-2.23	-2.59
Filing Date Shares Outstanding	101.95	104.67	100.38	92.97	92.07	86.86
Total Common Shares Outstanding	101.95	104.55	99.73	92.97	91.84	86.48
Working Capital	70.96	82.1	45.86	48.33	37.08	45.11
Book Value Per Share	5.42	5.30	4.35	3.93	3.20	3.71
Tangible Book Value	35.3	24.47	-112.9	-199.66	-288.39	-278.29
Tangible Book Value Per Share	0.35	0.23	-1.13	-2.15	-3.14	-3.22
Machinery	-	28.05	22.72	18.09	13.95	11.77
Leasehold Improvements	-	17.3	17.76	17.63	17.17	19.38

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