Oceanus Group Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	4.62	8.13	9.8	19.01	10.1	37.21
Short-Term Investments	-	-	-	0.97	0.44	0.02
Trading Asset Securities	-	-	-	0.2	1.73	1.7
Cash & Short-Term Investments	4.62	8.13	9.8	20.18	12.26	38.94
Cash Growth	-57.09%	-17.08%	-51.42%	64.55%	-68.51%	110.41%
Accounts Receivable	97.79	111.64	109.12	100.67	78.09	40.67
Other Receivables	9.09	-	7.44	10.87	4.93	5.86
Receivables	106.89	111.64	117.94	111.54	83.01	46.53
Inventory	73.57	41.62	21.32	19.15	36.56	37.4
Prepaid Expenses	-	0.26	0.63	0.22	12.01	0.07
Other Current Assets	11.29	12.73	13.02	13.93	0.15	0.3
Total Current Assets	196.36	174.37	162.71	165.02	143.99	123.24
Property, Plant & Equipment	2.07	2.52	3.5	6.66	8.51	2.35
Long-Term Investments	1.31	2.29	5.29	2.21	0.92	0.98
Goodwill	-	-	0.87	0.58	0.58	0.9
Other Intangible Assets	0.04	0.04	0.04	0.29	-	-
Long-Term Deferred Tax Assets	-	-	0.43	-	-	-
Other Long-Term Assets	0.95	1.23	-	9.88	12.75	16.59
Total Assets	200.73	180.45	172.84	184.64	166.76	144.06
Accounts Payable	21.71	7.04	9.46	7.3	7.51	10.26
Accrued Expenses	-	3.27	4.29	6.12	8	4.89
Short-Term Debt	-	59.3	41.5	66.35	31.69	64.8
Current Portion of Long-Term Debt	81.65	20.53	36.22	1.92	8.93	1.4
Current Portion of Leases	1.02	1.02	0.9	0.96	0.97	0.19
Current Income Taxes Payable	5.81	6.26	5.78	5.44	5.41	5.45
Current Unearned Revenue	-	1.39	4.6	-	-	-
Other Current Liabilities	11.01	4.75	4.07	11.12	18.15	8.38
Total Current Liabilities	121.19	103.56	106.82	99.23	80.65	95.37
Long-Term Debt	29.52	25.34	3.45	21.98	24.38	15.11
Long-Term Leases	0.93	0.93	1.16	2.06	3.06	0.31
Total Liabilities	151.64	129.83	111.42	123.27	108.08	110.78
Common Stock	685.61	684.73	683.86	683.86	682.98	653.76
Retained Earnings	-422.45	-424.96	-417.28	-418.44	-416.56	-403.4
Comprehensive Income & Other	-218.84	-214.25	-211.22	-211.75	-215.75	-223
Total Common Equity	44.32	45.52	55.36	53.66	50.66	27.35
Minority Interest	4.77	5.11	6.07	7.71	8.02	5.93
Shareholders' Equity	49.09	50.63	61.42	61.37	58.68	33.28
Total Liabilities & Equity	200.73	180.45	172.84	184.64	166.76	144.06
Total Debt	113.11	107.12	83.22	93.28	69.01	81.8
Net Cash (Debt)	-108.49	-99	-73.42	-73.11	-56.75	-42.86
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.01	-0.00	-0.00	-0.00	-0.00	-0.00
Filing Date Shares Outstanding	18,414	25,763	25,763	25,665	25,567	24,297
Total Common Shares Outstanding	18,414	25,763	25,665	25,665	25,567	24,297
Working Capital	75.17	70.81	55.9	65.79	63.35	27.87
Book Value Per Share	0.00	0.00	0.00	0.00	0.00	0.00
Tangible Book Value	44.28	45.48	54.45	52.79	50.09	26.45
Tangible Book Value Per Share	0.00	0.00	0.00	0.00	0.00	0.00
Machinery	-	0.96	1.25	3.81	3.19	2.41
Leasehold Improvements	-	3.11	3.19	3.21	3.13	0.36