Off The Hook YS Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	2.27	2.93	1.65
Cash & Short-Term Investments	2.27	2.93	1.65
Cash Growth	37.04%	76.91%	-
Accounts Receivable	0.24	0.1	0.18
Other Receivables	-	0	0.99
Receivables	0.24	0.11	1.17
Inventory	24.02	22.59	12.56
Prepaid Expenses	2.28	2.39	2.39
Other Current Assets	0.37	0.84	0.27
Total Current Assets	29.18	28.86	18.05
Property, Plant & Equipment	2.37	1.97	0.94
Goodwill	0.57	0.57	0.57
Other Long-Term Assets	0.04	0.24	0.74
Total Assets	32.61	31.64	20.3
Accounts Payable	0.63	0.96	0.35
Accrued Expenses	0.52	0.51	0.3
Short-Term Debt	27.64	24.85	16.4
Current Portion of Long-Term Debt	0.22	0.14	0.12
Current Portion of Leases	0.49	0.38	0.13
Other Current Liabilities	2.25	2.46	2.78
Total Current Liabilities	31.76	29.3	20.08
Long-Term Debt	0.07	0.23	0.32
Long-Term Leases	1.4	1.14	0.15
Total Liabilities	33.22	30.67	20.55
Common Stock	0.02	0.02	0.02
Additional Paid-In Capital	2.77	2.77	1.81
Retained Earnings	-3.41	-1.83	-2.08
Shareholders' Equity	-0.61	0.97	-0.25
Total Liabilities & Equity	32.61	31.64	20.3
Total Debt	29.82	26.74	17.12
Net Cash (Debt)	-27.56	-23.81	-15.47
Net Cash Per Share	-1.38	-1.19	-0.77
Filing Date Shares Outstanding	23.75	20	20
Total Common Shares Outstanding	20	20	20
Working Capital	-2.58	-0.44	-2.03
Book Value Per Share	-0.03	0.05	-0.01
Tangible Book Value	-1.64	0.4	-0.82
Tangible Book Value Per Share	-0.08	0.02	-0.04
Buildings	0.06	0.06	0.06
Machinery	0.44	0.36	0.34
Leasehold Improvements	0.79	0.66	0.64

Source: S&P Capital IQ. Standard template. Financial Sources.