Western Bulk Chartering AS (OSL:WEST)

OSL:WEST Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Investments	17.31	29.81	28.42	32.89	57.08	108.25
Cash & Short-Term Investments	17.31	29.81	28.42	32.89	57.08	108.25
Cash Growth	-40.84%	4.88%	-13.59%	-42.37%	-47.27%	495.74%
Accounts Receivable	34.23	25.09	34.54	24.37	36.52	32.77
Other Receivables	8.37	5.24	5.13	1.79	0.29	0.44
Receivables	42.6	30.33	39.68	26.15	36.81	33.21
Inventory	63.64	39.13	38.91	52.6	48.16	39.41
Other Current Assets	10.83	5.36	9.19	7.53	19.88	13.86
Total Current Assets	134.37	104.62	116.19	119.17	161.91	194.74
Property, Plant & Equipment	0.22	0.26	0.35	0.26	0.38	0.36
Long-Term Investments	2.79	2.69	-	-	-	0.53
Other Intangible Assets	0.07	0.09	0.12	0.11	0.01	0.01
Long-Term Deferred Tax Assets	0.92	0.91	0.93	0.29	0.27	0.39
Other Long-Term Assets	-	-	-	-	0.04	0.6
Total Assets	138.38	108.57	117.59	119.84	162.61	196.63

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	24.37	17.71	15.19	13.69	14.53	8.2
Accrued Expenses	0.12	0.12	0.36	0.24	0.12	-
Short-Term Debt	-	-	-	-	0	3.38
Current Income Taxes Payable	0.31	0.55	1.5	1.47	1.86	3.47
Other Current Liabilities	70.97	39.18	50.49	51.6	77.48	129.52
Total Current Liabilities	95.77	57.56	67.54	67	94	144.57
Pension & Post-Retirement Benefits	0.17	0.2	0.26	0.29	0.43	0.82
Long-Term Deferred Tax Liabilities	0	0	0.06	0.07	0.09	0.12
Other Long-Term Liabilities	-	-0	-	-	-	-
Total Liabilities	95.93	57.76	67.86	67.35	94.51	145.5

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.21	0.21	0.21	0.21	0.21	0.21
Additional Paid-In Capital	12.27	12.27	12.27	12.27	12.27	51.27
Retained Earnings	29.98	38.34	37.26	40.01	55.63	-0.35
Comprehensive Income & Other	-	-	-0	-	-	-
Shareholders' Equity	42.44	50.81	49.74	52.48	68.1	51.13
Total Liabilities & Equity	138.38	108.57	117.59	119.84	162.61	196.63

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	-	-	-	-	0	3.38
Net Cash (Debt)	17.31	29.81	28.42	32.89	57.07	104.87
Net Cash Growth	-40.84%	4.88%	-13.59%	-42.37%	-45.58%	-
Net Cash Per Share	-	0.89	0.85	0.98	1.70	3.12
Filing Date Shares Outstanding	-	33.62	33.62	33.62	33.62	33.62
Total Common Shares Outstanding	-	33.62	33.62	33.62	33.62	33.62
Working Capital	38.61	47.06	48.66	52.17	67.92	50.17
Book Value Per Share	-	1.51	1.48	1.56	2.03	1.52
Tangible Book Value	42.37	50.72	49.62	52.38	68.1	51.11
Tangible Book Value Per Share	-	1.51	1.48	1.56	2.03	1.52
Machinery	-	0.13	0.13	0.13	0.13	0.13

Data Source: S&P Global Market Intelligence Last updated: Aug 14, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 15, 2026

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