Oceanus Group Balance Sheet

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

Millions SGD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	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	8.13	9.8	20.18	12.26	38.94
Cash Growth	-17.08%	-51.42%	64.55%	-68.51%	110.41%
Accounts Receivable	111.64	109.12	100.67	78.09	40.67
Other Receivables	-	7.44	10.87	4.93	5.86
Receivables	111.64	117.94	111.54	83.01	46.53
Inventory	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	12.73	13.02	13.93	0.15	0.3
Total Current Assets	174.37	162.71	165.02	143.99	123.24
Property, Plant & Equipment	2.52	3.5	6.66	8.51	2.35
Long-Term Investments	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	0.29	-	-
Long-Term Deferred Tax Assets	-	0.43	-	-	-
Other Long-Term Assets	1.23	-	9.88	12.75	16.59
Total Assets	180.45	172.84	184.64	166.76	144.06
Accounts Payable	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	20.53	36.22	1.92	8.93	1.4
Current Portion of Leases	1.02	0.9	0.96	0.97	0.19
Current Income Taxes Payable	6.26	5.78	5.44	5.41	5.45
Current Unearned Revenue	1.39	4.6	-	-	-
Other Current Liabilities	4.75	4.07	11.12	18.15	8.38
Total Current Liabilities	103.56	106.82	99.23	80.65	95.37
Long-Term Debt	25.34	3.45	21.98	24.38	15.11
Long-Term Leases	0.93	1.16	2.06	3.06	0.31
Total Liabilities	129.83	111.42	123.27	108.08	110.78
Common Stock	684.73	683.86	683.86	682.98	653.76
Retained Earnings	-424.96	-417.28	-418.44	-416.56	-403.4
Comprehensive Income & Other	-214.25	-211.22	-211.75	-215.75	-223
Total Common Equity	45.52	55.36	53.66	50.66	27.35
Minority Interest	5.11	6.07	7.71	8.02	5.93
Shareholders' Equity	50.63	61.42	61.37	58.68	33.28
Total Liabilities & Equity	180.45	172.84	184.64	166.76	144.06
Total Debt	107.12	83.22	93.28	69.01	81.8
Net Cash (Debt)	-99	-73.42	-73.11	-56.75	-42.86
Net Cash Per Share	-0.00	-0.00	-0.00	-0.00	-0.00
Filing Date Shares Outstanding	25,763	25,763	25,665	25,567	24,297
Total Common Shares Outstanding	25,763	25,665	25,665	25,567	24,297
Working Capital	70.81	55.9	65.79	63.35	27.87
Book Value Per Share	0.00	0.00	0.00	0.00	0.00
Tangible Book Value	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
Machinery	0.96	1.25	3.81	3.19	2.41
Leasehold Improvements	3.11	3.19	3.21	3.13	0.36

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