Oceanarium (Mauritius) Balance Sheet

Financials in millions MUR. Fiscal year is July - June.

Millions MUR. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	18.53	15.05	14.26	3.98	3.96	91.96
Cash & Short-Term Investments	18.53	15.05	14.26	3.98	3.96	91.96
Cash Growth	14.95%	5.55%	258.70%	0.43%	-95.70%	-40.98%
Accounts Receivable	-	7.84	0.84	1.05	1.11	-
Other Receivables	-	2.9	1.48	1.71	1.28	21.18
Receivables	-	10.74	2.33	12.74	41.95	21.18
Inventory	-	3.98	4.44	4.44	2.1	-
Prepaid Expenses	-	1.84	1.75	1.65	0.66	-
Other Current Assets	32.42	0.84	1.66	2.24	16.84	-
Total Current Assets	50.94	32.44	24.43	25.04	65.5	113.14
Property, Plant & Equipment	-	682.49	710.98	740.02	639.22	600
Long-Term Investments	-	1	-	-	-	-
Other Intangible Assets	-	0.17	1.28	2.25	2.79	0.06
Long-Term Deferred Tax Assets	-	4.1	3.67	1.19	9.54	4.96
Other Long-Term Assets	676.03	-	-	-	-	0
Total Assets	726.97	720.21	740.36	768.5	717.05	718.16
Accounts Payable	-	13.75	5.91	5.68	5.23	-
Accrued Expenses	-	5.37	8.88	27.92	34.63	-
Short-Term Debt	-	14.69	3.41	-	-	-
Current Portion of Long-Term Debt	-	9.44	9.01	3.17	3.09	0.78
Current Portion of Leases	-	10.16	10.06	10.08	8.17	6.47
Other Current Liabilities	90.02	17.51	15.74	1.74	1.14	24.93
Total Current Liabilities	90.02	70.92	53.01	48.6	52.26	32.18
Long-Term Debt	192.34	29.47	26.43	8.6	11.71	72.27
Long-Term Leases	-	160.95	160.83	161.27	130.61	136.92
Pension & Post-Retirement Benefits	-	0.27	0.11	0.19	0.1	0.7
Other Long-Term Liabilities	-	-	-	-	-	0
Total Liabilities	282.37	261.61	240.38	218.66	194.68	242.07
Common Stock	528	528	528	528	528	458
Retained Earnings	-141.05	-127.06	-87.21	-37.33	-6.18	18.09
Comprehensive Income & Other	57.65	57.65	59.19	59.17	0.55	-
Shareholders' Equity	444.6	458.6	499.98	549.84	522.37	476.09
Total Liabilities & Equity	726.97	720.21	740.36	768.5	717.05	718.16
Total Debt	192.34	224.71	209.74	183.13	153.57	216.44
Net Cash (Debt)	-173.82	-209.66	-195.48	-179.15	-149.62	-124.47
Net Cash Per Share	-3.03	-3.66	-3.41	-3.13	-2.81	-2.80
Filing Date Shares Outstanding	57.3	57.3	57.3	57.3	57.3	44.43
Total Common Shares Outstanding	57.3	57.3	57.3	57.3	57.3	44.43
Working Capital	-39.08	-38.48	-28.58	-23.56	13.24	80.96
Book Value Per Share	7.76	8.00	8.73	9.60	9.12	10.72
Tangible Book Value	444.6	458.42	498.7	547.59	519.58	476.03
Tangible Book Value Per Share	7.76	8.00	8.70	9.56	9.07	10.72
Buildings	-	500.68	500.68	500.26	426.13	-
Machinery	-	119.04	117.08	116.12	92.21	0.15
Construction In Progress	-	0.9	1.27	0.56	3.09	472.77

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