Oceanus Group Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 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	10.76	9.8	19.01	10.1	37.21	11.48
Short-Term Investments	-	1.15	0.97	0.44	0.02	0.02
Trading Asset Securities	-	-	0.2	1.73	1.7	7
Cash & Short-Term Investments	10.76	10.95	20.18	12.26	38.94	18.51
Cash Growth	55.28%	-45.73%	64.55%	-68.51%	110.41%	2.96%
Accounts Receivable	85.34	109.12	100.67	78.09	40.67	16.22
Other Receivables	12.16	7.73	10.87	4.93	5.86	0.33
Receivables	97.88	120.53	111.54	83.01	46.53	16.55
Inventory	38.47	21.32	19.15	36.56	37.4	14.69
Prepaid Expenses	-	0.63	0.22	12.01	0.07	0.11
Other Current Assets	15.81	10.08	13.93	0.15	0.3	1.22
Total Current Assets	162.92	163.51	165.02	143.99	123.24	51.07
Property, Plant & Equipment	3.1	3.5	6.66	8.51	2.35	0.25
Long-Term Investments	4.94	5.29	2.21	0.92	0.98	0.37
Goodwill	0.22	0.22	0.58	0.58	0.9	0.47
Other Intangible Assets	2.57	2.57	0.29	-	-	-
Other Long-Term Assets	-	-	9.88	12.75	16.59	18.08
Total Assets	173.74	175.09	184.64	166.76	144.06	70.24
Accounts Payable	8.07	9.46	7.3	7.51	10.26	4.23
Accrued Expenses	-	3.23	6.12	8	4.89	4.11
Short-Term Debt	-	68.7	66.35	31.69	64.8	8.76
Current Portion of Long-Term Debt	82.45	9.01	1.92	8.93	1.4	0.83
Current Portion of Leases	0.9	0.9	0.96	0.97	0.19	0.09
Current Income Taxes Payable	5.42	5.78	5.44	5.41	5.45	5.31
Current Unearned Revenue	-	-	-	-	-	0.02
Other Current Liabilities	12.15	9.73	11.12	18.15	8.38	6.65
Total Current Liabilities	108.99	106.82	99.23	80.65	95.37	30
Long-Term Debt	2.96	3.45	21.98	24.38	15.11	11.73
Long-Term Leases	1.16	1.16	2.06	3.06	0.31	0.04
Total Liabilities	113.1	111.42	123.27	108.08	110.78	41.77
Common Stock	684.73	683.86	683.86	682.98	653.76	653.76
Retained Earnings	-415.57	-416	-418.44	-416.56	-403.4	-410.46
Comprehensive Income & Other	-215.46	-211.22	-211.75	-215.75	-223	-218.07
Total Common Equity	53.71	56.64	53.66	50.66	27.35	25.23
Minority Interest	6.93	7.04	7.71	8.02	5.93	3.24
Shareholders' Equity	60.64	63.68	61.37	58.68	33.28	28.47
Total Liabilities & Equity	173.74	175.09	184.64	166.76	144.06	70.24
Total Debt	87.47	83.22	93.28	69.01	81.8	21.45
Net Cash (Debt)	-76.7	-72.27	-73.11	-56.75	-42.86	-2.94
Net Cash Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Filing Date Shares Outstanding	25,763	25,763	25,665	25,567	24,297	24,297
Total Common Shares Outstanding	25,763	25,665	25,665	25,567	24,297	24,297
Working Capital	53.94	56.7	65.79	63.35	27.87	21.07
Book Value Per Share	0.00	0.00	0.00	0.00	0.00	0.00
Tangible Book Value	50.93	53.85	52.79	50.09	26.45	24.76
Tangible Book Value Per Share	0.00	0.00	0.00	0.00	0.00	0.00
Machinery	-	1.13	3.81	3.19	2.41	0.4
Leasehold Improvements	-	3.09	3.21	3.13	0.36	0.28

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