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 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	17.71	45.07	143.07	1.13	8.68	7.54
Short-Term Investments	76	134	154	-	-	-
Cash & Short-Term Investments	93.71	179.07	297.07	1.13	8.68	7.54
Cash Growth	371.77%	-39.72%	26306.40%	-87.04%	15.17%	-74.09%
Accounts Receivable	81.94	52.5	28.76	4.15	94.94	89.29
Other Receivables	0.49	0.39	2.76	3.32	1.57	41.27
Receivables	82.42	52.89	31.53	7.47	100.11	130.56
Inventory	38.56	33.81	24.29	14.22	20.15	30.2
Prepaid Expenses	13.47	-	-	9.84	7.17	9.52
Other Current Assets	-	19.7	8.6	-	-	-
Total Current Assets	228.17	285.47	361.49	32.65	136.11	177.82
Property, Plant & Equipment	231.72	205.16	149.3	545.53	658.26	668.22
Long-Term Deferred Tax Assets	2.93	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	277.64	287.67	279.92	235.13	239.59	240.4
Total Assets	740.45	782.38	796.04	819.33	1,058	1,123
Accounts Payable	11.99	19.9	6.64	24.68	56.66	52.98
Accrued Expenses	23.84	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	9.67	9.52	-	-	-	-
Current Income Taxes Payable	-	24.23	43.46	33.32	22.85	22.85
Other Current Liabilities	22.46	18.84	22.79	32.35	39.82	32.02
Total Current Liabilities	67.96	73.5	74.5	554.82	215.92	495.73
Long-Term Debt	-	-	-	5.56	444.64	151.87
Long-Term Leases	50.65	55.53	-	-	-	-
Long-Term Deferred Tax Liabilities	0.15	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	118.77	130.13	75.6	592.12	692.49	681.14
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	32.67	64.24	132.43	-360.8	-222.11	-146.3
Comprehensive Income & Other	0.85	-0.15	-0.16	-0.16	-0.16	-0.15
Shareholders' Equity	621.68	652.25	720.44	227.21	365.89	441.72
Total Liabilities & Equity	740.45	782.38	796.04	819.33	1,058	1,123
Total Debt	60.33	65.05	-	450.66	523.48	531.97
Net Cash (Debt)	33.38	114.02	297.07	-449.54	-514.8	-524.43
Net Cash Growth	78.90%	-61.62%	-	-	-	-
Net Cash Per Share	0.59	2.01	5.24	-7.94	-9.09	-9.26
Filing Date Shares Outstanding	58.13	56.62	56.62	56.62	56.62	56.62
Total Common Shares Outstanding	58.13	56.62	56.62	56.62	56.62	56.62
Working Capital	160.2	211.98	286.99	-522.17	-79.82	-317.91
Book Value Per Share	10.69	11.52	12.72	4.01	6.46	7.80
Tangible Book Value	621.68	652.25	720.44	227.21	365.89	441.72
Tangible Book Value Per Share	10.69	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