Oceanic Beverages Co. Balance Sheet

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

Millions TWD. 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	45.07	143.07	1.13	8.68	7.54
Short-Term Investments	134	154	-	-	-
Cash & Short-Term Investments	179.07	297.07	1.13	8.68	7.54
Cash Growth	-39.72%	26306.40%	-87.04%	15.17%	-74.09%
Accounts Receivable	52.5	28.76	4.15	94.94	89.29
Other Receivables	0.39	2.76	3.32	1.57	41.27
Receivables	52.89	31.53	7.47	100.11	130.56
Inventory	33.81	24.29	14.22	20.15	30.2
Prepaid Expenses	-	-	9.84	7.17	9.52
Other Current Assets	19.7	8.6	-	-	-
Total Current Assets	285.47	361.49	32.65	136.11	177.82
Property, Plant & Equipment	205.16	149.3	545.53	658.26	668.22
Long-Term Deferred Tax Assets	3.87	4.92	5.42	14.32	14.32
Long-Term Deferred Charges	0.22	0.41	0.61	0.81	0.59
Other Long-Term Assets	287.67	279.92	235.13	239.59	240.4
Total Assets	782.38	796.04	819.33	1,058	1,123
Accounts Payable	19.9	6.64	24.68	56.66	52.98
Accrued Expenses	1.01	1.61	19.36	17.75	7.78
Short-Term Debt	-	-	6	35.8	-
Current Portion of Long-Term Debt	-	-	439.11	43.05	380.1
Current Portion of Leases	9.52	-	-	-	-
Current Income Taxes Payable	24.23	43.46	33.32	22.85	22.85
Other Current Liabilities	18.84	22.79	32.35	39.82	32.02
Total Current Liabilities	73.5	74.5	554.82	215.92	495.73
Long-Term Debt	-	-	5.56	444.64	151.87
Long-Term Leases	55.53	-	-	-	-
Long-Term Deferred Tax Liabilities	0.15	0.15	30.84	30.84	30.85
Other Long-Term Liabilities	0.95	0.95	0.91	1.09	2.7
Total Liabilities	130.13	75.6	592.12	692.49	681.14
Common Stock	566.23	566.23	566.23	566.23	566.23
Additional Paid-In Capital	21.94	21.94	21.94	21.94	21.94
Retained Earnings	64.24	132.43	-360.8	-222.11	-146.3
Comprehensive Income & Other	-0.15	-0.16	-0.16	-0.16	-0.15
Shareholders' Equity	652.25	720.44	227.21	365.89	441.72
Total Liabilities & Equity	782.38	796.04	819.33	1,058	1,123
Total Debt	65.05	-	450.66	523.48	531.97
Net Cash (Debt)	114.02	297.07	-449.54	-514.8	-524.43
Net Cash Growth	-61.62%	-	-	-	-
Net Cash Per Share	2.01	5.24	-7.94	-9.09	-9.26
Filing Date Shares Outstanding	56.62	56.62	56.62	56.62	56.62
Total Common Shares Outstanding	56.62	56.62	56.62	56.62	56.62
Working Capital	211.98	286.99	-522.17	-79.82	-317.91
Book Value Per Share	11.52	12.72	4.01	6.46	7.80
Tangible Book Value	652.25	720.44	227.21	365.89	441.72
Tangible Book Value Per Share	11.52	12.72	4.01	6.46	7.80
Land	108.95	108.95	489.81	586.97	586.97
Buildings	92.66	92.66	152.39	152.39	152.39
Machinery	347.1	372.56	372.47	371.14	364.4
Construction In Progress	-	-	-	0.79	0.79

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.