Off The Hook YS Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	12.43	2.93	1.65
Cash & Short-Term Investments	12.43	2.93	1.65
Cash Growth	324.61%	76.91%	-
Accounts Receivable	0.27	0.1	0.18
Other Receivables	-	0	0.99
Receivables	0.27	0.11	1.17
Inventory	26.04	22.59	12.56
Prepaid Expenses	0.71	2.39	2.39
Other Current Assets	0.43	0.84	0.27
Total Current Assets	39.88	28.86	18.05
Property, Plant & Equipment	7.34	1.97	0.94
Goodwill	0.57	0.57	0.57
Other Intangible Assets	0.56	-	-
Other Long-Term Assets	0.07	0.24	0.74
Total Assets	48.42	31.64	20.3
Accounts Payable	1.47	0.96	0.35
Accrued Expenses	0.79	0.51	0.3
Short-Term Debt	25.63	24.85	16.4
Current Portion of Long-Term Debt	0.03	0.14	0.12
Current Portion of Leases	0.96	0.38	0.13
Other Current Liabilities	1.98	2.46	2.78
Total Current Liabilities	30.87	29.3	20.08
Long-Term Debt	0.06	0.23	0.32
Long-Term Leases	5.65	1.14	0.15
Total Liabilities	36.58	30.67	20.55
Common Stock	0.02	0.02	0.02
Additional Paid-In Capital	17.96	2.77	1.81
Retained Earnings	-6.5	-1.83	-2.08
Comprehensive Income & Other	0.35	-	-
Shareholders' Equity	11.84	0.97	-0.25
Total Liabilities & Equity	48.42	31.64	20.3
Total Debt	32.34	26.74	17.12
Net Cash (Debt)	-19.91	-23.81	-15.47
Net Cash Per Share	-0.97	-1.19	-0.77
Filing Date Shares Outstanding	24.32	20	20
Total Common Shares Outstanding	24.02	20	20
Working Capital	9.01	-0.44	-2.03
Book Value Per Share	0.49	0.05	-0.01
Tangible Book Value	10.7	0.4	-0.82
Tangible Book Value Per Share	0.45	0.02	-0.04
Buildings	0.06	0.06	0.06
Machinery	0.56	0.36	0.34
Leasehold Improvements	1.04	0.66	0.64

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