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	Mar '26 Mar 31, 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	19.06	45.07	143.07	1.13	8.68	7.54
Short-Term Investments	-	134	154	-	-	-
Cash & Short-Term Investments	19.06	179.07	297.07	1.13	8.68	7.54
Cash Growth	-92.99%	-39.72%	26306.40%	-87.04%	15.17%	-74.09%
Accounts Receivable	60.97	52.5	28.76	4.15	94.94	89.29
Other Receivables	13.04	0.39	2.76	3.32	1.57	41.27
Receivables	74.01	52.89	31.53	7.47	100.11	130.56
Inventory	32.51	33.81	24.29	14.22	20.15	30.2
Prepaid Expenses	-	-	-	9.84	7.17	9.52
Other Current Assets	112	19.7	8.6	-	-	-
Total Current Assets	237.57	285.47	361.49	32.65	136.11	177.82
Property, Plant & Equipment	228.56	205.16	149.3	545.53	658.26	668.22
Long-Term Deferred Tax Assets	3.09	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	288.74	287.67	279.92	235.13	239.59	240.4
Total Assets	757.97	782.38	796.04	819.33	1,058	1,123
Accounts Payable	12	19.9	6.64	24.68	56.66	52.98
Accrued Expenses	24.23	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	9.59	9.52	-	-	-	-
Current Income Taxes Payable	-	24.23	43.46	33.32	22.85	22.85
Other Current Liabilities	27.17	18.84	22.79	32.35	39.82	32.02
Total Current Liabilities	72.99	73.5	74.5	554.82	215.92	495.73
Long-Term Debt	-	-	-	5.56	444.64	151.87
Long-Term Leases	53.1	55.53	-	-	-	-
Long-Term Deferred Tax Liabilities	0.15	0.15	0.15	30.84	30.84	30.85
Other Long-Term Liabilities	0.07	0.95	0.95	0.91	1.09	2.7
Total Liabilities	126.31	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
Retained Earnings	43.13	64.24	132.43	-360.8	-222.11	-146.3
Comprehensive Income & Other	22.3	-0.15	-0.16	-0.16	-0.16	-0.15
Shareholders' Equity	631.65	652.25	720.44	227.21	365.89	441.72
Total Liabilities & Equity	757.97	782.38	796.04	819.33	1,058	1,123
Total Debt	62.7	65.05	-	450.66	523.48	531.97
Net Cash (Debt)	-43.64	114.02	297.07	-449.54	-514.8	-524.43
Net Cash Growth	-	-61.62%	-	-	-	-
Net Cash Per Share	-0.77	2.01	5.24	-7.94	-9.09	-9.26
Filing Date Shares Outstanding	57.04	56.62	56.62	56.62	56.62	56.62
Total Common Shares Outstanding	57.04	56.62	56.62	56.62	56.62	56.62
Working Capital	164.58	211.98	286.99	-522.17	-79.82	-317.91
Book Value Per Share	11.07	11.52	12.72	4.01	6.46	7.80
Tangible Book Value	631.65	652.25	720.44	227.21	365.89	441.72
Tangible Book Value Per Share	11.07	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