Ocean Fresh Berhad Balance Sheet

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

Millions MYR. 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	6.71	8.38	6.67	6.28	7.4	4.54
Short-Term Investments	8.96	11.36	0.22	0.18	0.18	0.18
Cash & Short-Term Investments	15.67	19.74	6.89	6.46	7.58	4.72
Cash Growth	-12.51%	186.54%	6.66%	-14.72%	60.56%	-
Accounts Receivable	20.21	18.8	11.19	18.43	17.34	17.48
Other Receivables	8.37	1.03	0.87	1.22	0.52	0.4
Receivables	28.58	19.83	12.07	19.65	17.86	17.88
Inventory	14.44	24.07	28.06	10.27	16.72	13.88
Prepaid Expenses	-	0.27	0.67	7.33	2.25	4.53
Other Current Assets	-	6.07	5.3	0.29	0.28	0.28
Total Current Assets	58.68	69.98	53	44	44.69	41.28
Property, Plant & Equipment	12.43	10.21	10.01	9.7	8.96	7.16
Goodwill	0.05	0.05	0.05	0.05	-	-
Total Assets	71.16	80.24	63.06	53.75	53.65	48.44
Accounts Payable	2.79	11.78	6.39	8.49	17.22	14.62
Accrued Expenses	-	0.26	0.52	0.82	0.52	0.47
Short-Term Debt	0.36	2.08	4.61	0.51	2.93	3.51
Current Portion of Long-Term Debt	-	-	-	0.11	0.11	-
Current Portion of Leases	0.62	0.42	0.42	0.24	0.23	0.1
Current Income Taxes Payable	-	0.12	0	0.56	0.03	-
Current Unearned Revenue	-	4.81	3.53	1.89	0.62	2.07
Other Current Liabilities	6.28	0.53	1.8	1.58	0.41	2.17
Total Current Liabilities	10.04	20.01	17.27	14.19	22.07	22.94
Long-Term Debt	-	-	-	0.3	0.41	-
Long-Term Leases	1.38	0.06	0.42	0.82	0.66	0.05
Total Liabilities	11.43	20.07	17.69	15.31	23.14	22.98
Common Stock	51.31	51.31	8.14	8.14	5.78	4.53
Retained Earnings	34.89	35.33	33.41	26.47	20.88	17.06
Comprehensive Income & Other	-26.47	-26.47	3.82	3.82	3.82	3.82
Total Common Equity	59.73	60.17	45.36	38.42	30.48	25.41
Minority Interest	-	-	-	0.02	0.03	0.06
Shareholders' Equity	59.73	60.17	45.36	38.44	30.51	25.46
Total Liabilities & Equity	71.16	80.24	63.06	53.75	53.65	48.44
Total Debt	2.36	2.56	5.44	1.97	4.34	3.65
Net Cash (Debt)	13.31	17.19	1.45	4.49	3.23	1.07
Net Cash Growth	-18.67%	1085.20%	-67.67%	38.83%	201.84%	-
Net Cash Per Share	0.06	0.09	0.01	0.94	0.71	0.24
Filing Date Shares Outstanding	210.15	210.15	210.15	4.8	4.54	4.53
Total Common Shares Outstanding	210.15	210.15	210.15	4.8	4.54	4.53
Working Capital	48.64	49.98	35.72	29.81	22.63	18.35
Book Value Per Share	0.28	0.29	0.22	8.01	6.72	5.60
Tangible Book Value	59.68	60.12	45.31	38.37	30.48	25.41
Tangible Book Value Per Share	0.28	0.29	0.22	8.00	6.72	5.60
Land	-	0.99	0.99	0.99	0.99	0.99
Buildings	-	6.93	6.35	6.03	6.03	5.99
Machinery	-	7.85	7.62	9.96	8.92	6.72

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