OCEAN YIELD AS financials

OCEAN YIELD AS

Country: NO Reporting currency: USD Latest annual report: 2023-12-31
LEI: 5967007LIEEXZXGLT422
Source filing ↗
Financial statements (USD, as reported — unscaled; 76 line items across 2 annual periods)
Line item 20232022
Income statement
Other income $12.7M$4.2M
Administrative expenses $12.4M$10.4M
Depreciation & amortisation $24.7M$27.8M
Operating profit (EBIT) $199.2M$159.2M
Net finance income / (cost) -$106.2M-$65.6M
Finance costs $116.2M$72.3M
Profit before tax $93.0M$93.6M
Income tax expense $500.0K$2.4M
Profit for the year $92.5M$91.2M
— attributable to owners $83.9M$80.7M
Total comprehensive income $83.7M$133.4M
Per share
Basic EPS $0.48$0.46
Diluted EPS $0.48$0.46
Free cash flow / share $1.19$1.24
Cash flow statement
Net cash from operating activities $235.8M$246.3M
Income taxes paid $900.0K$400.0K
Net cash from investing activities -$117.2M-$102.9M
Purchase of PP&E (capex) $5.8M$1.1M
Net cash from financing activities -$93.5M-$141.2M
Proceeds from borrowings $616.7M$180.4M
Repayments of borrowings $571.8M$230.9M
Lease liability payments $100.0K$300.0K
Net change in cash $25.1M$2.3M
Balance sheet
Total assets $2.31B$2.33B
Non-current assets $1.94B$1.91B
Property, plant & equipment $453.4M$475.4M
Current assets $374.8M$414.0M
Cash & equivalents $115.8M$121.9M
Total equity $651.8M$706.4M
— attributable to owners $621.7M$581.4M
Non-current liabilities $1.35B$1.26B
Long-term borrowings $1.32B$1.23B
Current liabilities $309.0M$364.3M
Short-term borrowings $277.2M$329.6M
Trade & other payables $20.4M$18.7M
Deferred tax liabilities $9.4M$8.4M
Derived metrics
Free cash flow $230.0M$245.2M
Return on equity 14.2%12.9%
Cash conversion ratio 2.55×2.70×
Capex coverage 40.66×223.91×
Other reported items
Additional Paidin Capital $128.0M$128.0M
Adjustments For Depreciation and Amortisation Expense $24.7M$27.8M
Adjustments For Gains Losses On Change In Fair Value of Derivatives $24.2M-$12.7M
Adjustments For Income Tax Expense $500.0K$2.4M
Adjustments For Undistributed Profits of Associates $22.0M$18.0M
Adjustments For Unrealised Foreign Exchange Losses Gains $26.1M-$16.0M
Comprehensive Income Attributable To Owners of Parent $75.2M$123.0M
Construction In Progress $96.4M$56.2M
Current Derivative Financial Liabilities $11.4M$15.9M
Current Finance Lease Receivables $251.9M$287.5M
Dividends Paid To Equity Holders of Parent Classified As Financing Activities $30.0M$80.0M
Dividends Received Classified As Operating Activities $14.4M$21.8M
Effect of Exchange Rate Changes On Cash and Cash Equivalents -$31.2M-$1.7M
Equity and Liabilities $2.31B$2.33B
Finance Income $13.4M$3.7M
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss -$27.5M$15.7M
Gains Losses Recognised In Profit Or Loss Fair Value Measurement Assets $24.2M-$12.7M
Interest Paid Classified As Operating Activities $106.8M$59.6M
Interest Received Classified As Operating Activities $13.1M$3.4M
Investments In Associates Accounted For Using Equity Method $187.8M$190.5M
Issued Capital $271.0M$271.0M
Liabilities $1.66B$1.62B
Noncurrent Derivative Financial Assets $5.2M$0
Noncurrent Derivative Financial Liabilities $0$14.6M
Noncurrent Finance Lease Receivables $1.11B$1.11B
Noncurrent Loans and Receivables $84.2M$64.0M
Noncurrent Restricted Cash and Cash Equivalents $0$13.1M
Operating Lease Income $67.7M$68.9M
Other Comprehensive Income -$8.8M$42.2M
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax -$8.8M$42.2M
Other Inflows Outflows of Cash Classified As Investing Activities $13.0M-$7.5M
Other Noncurrent Assets $500.0K$1.5M
Other Noncurrent Liabilities $17.9M$8.9M
Revenue and Operating Income $237.0M$197.3M
Selling Profit Loss On Finance Leases $134.6M$106.3M
Share of Profit Loss of Associates Accounted For Using Equity Method $22.0M$18.0M
Methodology

Every line item above is a fact tagged in OCEAN YIELD AS's annual report filed in the European Single Electronic Format (ESEF) under the IFRS taxonomy (ifrs-full) — the income statement, balance sheet and cash-flow statement as the filer reported them. Values are shown as-is, in the reporting currency (USD), without rescaling; the row labels map to the underlying concept name (e.g. Revenue → ifrs-full:Revenue, Operating profit → ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS → ifrs-full:DilutedEarningsLossPerShare), and any concept without a curated label is shown under “Other reported items” with its de-camel-cased tag name. Only consolidated, default-member facts are shown (segment / dimensional breakdowns are excluded).

“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.

Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.