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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	5.76	9.4	8.38	6.67	6.28	7.4
Short-Term Investments	9.12	9.66	11.36	0.22	0.18	0.18
Cash & Short-Term Investments	14.88	19.06	19.74	6.89	6.46	7.58
Cash Growth	-21.74%	-3.45%	186.54%	6.66%	-14.72%	60.56%
Accounts Receivable	21.46	13.46	18.8	11.19	18.43	17.34
Other Receivables	8.66	1	1.03	0.87	1.22	0.52
Receivables	30.12	14.46	19.83	12.07	19.65	17.86
Inventory	14.63	17.35	24.07	28.06	10.27	16.72
Prepaid Expenses	-	0.41	0.27	0.67	7.33	2.25
Other Current Assets	-	7.28	6.07	5.3	0.29	0.28
Total Current Assets	59.63	58.56	69.98	53	44	44.69
Property, Plant & Equipment	12.46	12.28	10.21	10.01	9.7	8.96
Goodwill	0.05	0.05	0.05	0.05	0.05	-
Total Assets	72.14	70.89	80.24	63.06	53.75	53.65
Accounts Payable	6.11	3.04	11.78	6.39	8.49	17.22
Accrued Expenses	-	0.4	0.26	0.52	0.82	0.52
Short-Term Debt	0.2	1.87	2.08	4.61	0.51	2.93
Current Portion of Long-Term Debt	-	-	-	-	0.11	0.11
Current Portion of Leases	0.48	0.54	0.41	0.42	0.24	0.23
Current Income Taxes Payable	-	-	0.12	0	0.56	0.03
Current Unearned Revenue	-	2.61	4.81	3.53	1.89	0.62
Other Current Liabilities	3.04	0.34	0.53	1.8	1.58	0.41
Total Current Liabilities	9.83	8.79	20	17.27	14.19	22.07
Long-Term Debt	-	-	-	-	0.3	0.41
Long-Term Leases	1.14	1.26	0.07	0.42	0.82	0.66
Long-Term Deferred Tax Liabilities	0.78	0.78	-	-	-	-
Total Liabilities	11.75	10.83	20.07	17.69	15.31	23.14
Common Stock	51.31	51.31	51.31	8.14	8.14	5.78
Retained Earnings	35.55	35.22	35.33	33.41	26.47	20.88
Comprehensive Income & Other	-26.47	-26.47	-26.47	3.82	3.82	3.82
Total Common Equity	60.39	60.06	60.17	45.36	38.42	30.48
Minority Interest	-	-	-	-	0.02	0.03
Shareholders' Equity	60.39	60.06	60.17	45.36	38.44	30.51
Total Liabilities & Equity	72.14	70.89	80.24	63.06	53.75	53.65
Total Debt	1.82	3.67	2.56	5.44	1.97	4.34
Net Cash (Debt)	13.06	15.39	17.19	1.45	4.49	3.23
Net Cash Growth	-24.02%	-10.46%	1085.20%	-67.67%	38.83%	201.84%
Net Cash Per Share	0.06	0.07	0.09	0.01	0.94	0.71
Filing Date Shares Outstanding	210.15	210.15	210.15	210.15	4.8	4.54
Total Common Shares Outstanding	210.15	210.15	210.15	210.15	4.8	4.54
Working Capital	49.8	49.77	49.99	35.72	29.81	22.63
Book Value Per Share	0.29	0.29	0.29	0.22	8.01	6.72
Tangible Book Value	60.34	60.01	60.12	45.31	38.37	30.48
Tangible Book Value Per Share	0.29	0.29	0.29	0.22	8.00	6.72
Land	-	0.99	0.99	0.99	0.99	0.99
Buildings	-	6.98	6.93	6.35	6.03	6.03
Machinery	-	6.37	6.11	7.62	9.96	8.92