Oceanic Beverages Co. Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	10.16	143.07	1.13	8.68	7.54	29.09
Short-Term Investments	185	154	-	-	-	-
Cash & Short-Term Investments	195.16	297.07	1.13	8.68	7.54	29.09
Cash Growth	981.91%	26306.40%	-87.04%	15.17%	-74.09%	-16.63%
Accounts Receivable	61.07	28.76	4.15	94.94	89.29	86.14
Other Receivables	0.49	2.76	3.32	1.57	41.27	71.2
Receivables	61.57	31.53	7.47	100.11	130.56	157.34
Inventory	24.43	24.29	14.22	20.15	30.2	36.99
Prepaid Expenses	9.45	8.6	9.84	7.17	9.52	-
Other Current Assets	-	-	-	-	-	10.15
Total Current Assets	290.6	361.49	32.65	136.11	177.82	233.57
Property, Plant & Equipment	210.32	149.3	545.53	658.26	668.22	741.83
Long-Term Deferred Tax Assets	4.27	4.92	5.42	14.32	14.32	14.58
Long-Term Deferred Charges	0.24	0.41	0.61	0.81	0.59	0.7
Other Long-Term Assets	284.58	279.92	235.13	239.59	240.4	232.44
Total Assets	790.01	796.04	819.33	1,058	1,123	1,255
Accounts Payable	12.7	6.64	24.68	56.66	52.98	36.16
Accrued Expenses	0.99	1.61	19.36	17.75	7.78	6.46
Short-Term Debt	-	-	6	35.8	-	-
Current Portion of Long-Term Debt	-	-	439.11	43.05	380.1	393
Current Income Taxes Payable	26.7	43.46	33.32	22.85	22.85	22.85
Other Current Liabilities	17.4	22.79	32.35	39.82	32.02	23.03
Total Current Liabilities	67.23	74.5	554.82	215.92	495.73	481.5
Long-Term Debt	-	-	5.56	444.64	151.87	202
Long-Term Deferred Tax Liabilities	0.15	0.15	30.84	30.84	30.85	30.85
Other Long-Term Liabilities	0.94	0.95	0.91	1.09	2.7	4.79
Total Liabilities	126.25	75.6	592.12	692.49	681.14	719.14
Common Stock	566.23	566.23	566.23	566.23	566.23	566.23
Additional Paid-In Capital	21.94	21.94	21.94	21.94	21.94	21.94
Retained Earnings	75.77	132.43	-360.8	-222.11	-146.3	-51.86
Comprehensive Income & Other	-0.17	-0.16	-0.16	-0.16	-0.15	-0.16
Shareholders' Equity	663.76	720.44	227.21	365.89	441.72	536.15
Total Liabilities & Equity	790.01	796.04	819.33	1,058	1,123	1,255
Total Debt	67.38	-	450.66	523.48	531.97	595
Net Cash (Debt)	127.78	297.07	-449.54	-514.8	-524.43	-565.91
Net Cash Per Share	2.25	5.24	-7.94	-9.09	-9.26	-9.99
Filing Date Shares Outstanding	56.62	56.62	56.62	56.62	56.62	56.62
Total Common Shares Outstanding	56.62	56.62	56.62	56.62	56.62	56.62
Working Capital	223.37	286.99	-522.17	-79.82	-317.91	-247.93
Book Value Per Share	11.72	12.72	4.01	6.46	7.80	9.47
Tangible Book Value	663.76	720.44	227.21	365.89	441.72	536.15
Tangible Book Value Per Share	11.72	12.72	4.01	6.46	7.80	9.47
Land	108.95	108.95	489.81	586.97	586.97	649.7
Buildings	92.66	92.66	152.39	152.39	152.39	152.49
Machinery	349.19	373.32	372.47	371.14	364.4	359.79
Construction In Progress	-	-	-	0.79	0.79	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.