Imperial Petroleum Inc. Reports Fourth Quarter and Twelve Months 2025 Financial and Operating Results

ATHENS, Greece, March 06, 2026 (GLOBE NEWSWIRE) — IMPERIAL PETROLEUM INC. (NASDAQ: IMPP; the “Company”), a ship-owning company providing petroleum products, crude oil and dry bulk seaborne transportation services, announced today its unaudited financial and operating results for the fourth quarter and twelve months ended December 31, 2025.

OPERATIONAL AND FINANCIAL HIGHLIGHTS

  • Fleet operational utilization of 91.8% for Q4 25’ compared to 88.7% in Q3 25’, representing the best quarterly performance in 2025. In Q4 24’ our fleet operational utilization was 86.0%.
  • Fleet operational utilization for Q4 25’ was 90.4% for our drybulk fleet and 93.4% for our tanker fleet.
  • Reduction of idle days in Q4 25’ by 24.3% compared to Q3 25’.
  • About 71% of total fleet calendar days in Q4 25’ were dedicated to time charter activity while 29% to spot activity.
  • Delivery of the drybulk carrier Post Marvel on January 12, 2026, increasing our current fleet on the water to 20 vessels.
  • Further fleet growth, following the agreement in December 2025, to acquire three handysize drybulk carriers and one product tanker vessel
  • Revenues of $51.1 million in Q4 25’ compared to $26.2 million in Q4 24’, representing a 95.0% increase. This increase is mainly the outcome of our dynamic fleet growth.
  • Impressive increase of our operating income to $13.7 million in Q4 25’, marking a $8.7 million or 174% increase compared to Q4 24’ and a $3.4 million or 33.0% increase to Q3 25’.
  • Net income of $15.0 million in Q4 25’ compared to $3.9 million in Q4 24’, representing a 284.6% rise and $11.0 million in Q3 25’, representing a 36.4% rise.
  • EBITDA1 of $21.3 million for Q4 25’ compared to $6.4 million in Q4 24’, representing an increase of 232.8%.
  • Net income of $50.0 million for 12M 25’, EBITDA of $71.0 million and cash flows from operations $80.8 million.
  • Cash and cash equivalents including time deposits of $179.1 million as of December 31, 2025. Our current cash position as of the date of this release is about $198 million.
  • Enactment of a $10 million share repurchase program; Under this scheme the Company has repurchased to date a total of 251,625 common shares for an aggregate amount of $0.9 million.

Fourth Quarter 2025 Results:

  • Revenues for the three months ended December 31, 2025 amounted to $51.1 million, an increase of $24.9 million, or 95.0%, compared to revenues of $26.2 million for the three months ended December 31, 2024, primarily due to the increase of our fleet by an average of 8.0 vessels along with the strengthening of spot market rates for suezmax tankers.
  • Voyage expenses and vessels’ operating expenses for the three months ended December 31, 2025 were $16.6 million and $11.3 million, respectively, compared to $8.5 million and $6.7 million, respectively, for the three months ended December 31, 2024. The $8.1 million increase in voyage expenses is mainly attributed to increased port expenses due to higher number of transits through the Suez Canal and increased bunkers consumption, primarily resulting from ballast voyages of the newly acquired dry bulk carriers. The $4.6 million increase in vessels’ operating expenses is primarily due to the increased size of our fleet by an average of 8.0 vessels.
  • Drydocking costs for the three months ended December 31, 2025 and 2024 were nil and $0.2 million, respectively. During the three months ended December 31, 2025 and 2024, no vessel underwent drydocking whereas in the three months ended December 31, 2024 charges related to a drydocking which took place at the end of the third quarter of 2024.
  • General and administrative costs for the three months ended December 31, 2025 and 2024 were $1.1 million and $1.0 million, respectively. This increase is mainly attributed to the increase in stock-based compensation costs.
  • Depreciation for the three months ended December 31, 2025 and 2024 was $7.6 million and $4.5 million, respectively. This increase is attributable to the increase in the average number of vessels in our fleet.
  • Management fees for the three months ended December 31, 2025 and 2024 were $0.8 million and $0.4 million, respectively. This increase is attributable to the increase in the average number of vessels in our fleet.
  • Interest and finance costs for the three months ended December 31, 2025 and 2024 were $0.004 million and $0.3 million, respectively. The $0.3 million of costs for the three months ended December 31, 2024 relate mainly to the accrued interest expense – related party, in connection with the $14.0 million, part of the acquisition price of our bulk carrier, Neptulus, which was fully repaid in May 2025.
  • Interest income for the three months ended December 31, 2025 was $1.3 million as compared to $2.3 million for the three months ended December 31, 2024. The $1.0 million decrease is mainly attributed to a lower amount of funds placed under time deposits along with a decrease in time deposit rates.
  • Foreign exchange loss for the three months ended December 31, 2025 was $0.2 million as compared to $3.3 million for the three months ended December 31, 2024. The $3.1 million decrease is mainly attributed to movements in the euro/U.S. dollar exchange rate during the quarters. Specifically, the euro appreciated slightly between September 30, 2025 and December 31, 2025, compared to a depreciation during the same period in 2024. Moreover, the Company held lower euro-denominated amounts of funds compared to the prior period.
  • As a result of the above, for the three months ended December 31, 2025, the Company reported net income of $15.0 million, compared to net income of $3.9 million for the three months ended December 31, 2024. Dividends paid on Series A Preferred Shares amounted to $0.4 million for the three months ended December 31, 2025. The weighted average number of shares of common stock outstanding, basic, for the three months ended December 31, 2025 was 38.1 million. Earnings per share, basic and diluted, for the three months ended December 31, 2025 amounted to $0.37 and $0.35, respectively, compared to earnings per share, basic and diluted, of $0.10 and $0.10, respectively, for the three months ended December 31, 2024.
  • Adjusted net income
    1 was $15.8 million corresponding to an Adjusted EPS1, basic, of $0.39 for the three months ended December 31, 2025 compared to an Adjusted net income of $4.6 million corresponding to an Adjusted EPS, basic, of $0.12 for the same period of last year.
  • EBITDA for the three months ended December 31, 2025 amounted to $21.3 million, while Adjusted EBITDA1 for the three months ended December 31, 2025 amounted to $22.1 million.
  • An average of 19.0 vessels were owned by the Company during the three months ended December 31, 2025 compared to 11.0 vessels for the same period of 2024.

Twelve months 2025 Results:

  • Revenues for the twelve months ended December 31, 2025 amounted to $161.0 million, an increase of $13.5 million, or 9.2%, compared to revenues of $147.5 million for the twelve months ended December 31, 2024, primarily due to the increase in the average number of vessels following the expansion of our drybulk fleet.
  • Voyage expenses and vessels’ operating expenses for the twelve months ended December 31, 2025 were $49.4 million and $37.7 million, respectively, compared to $52.0 million and $26.4 million, respectively, for the twelve months ended December 31, 2024. The $2.6 million decrease in voyage expenses is mainly attributed to a decrease in spot days by 24.1% as a result of a rise in time charter activity. The $11.3 million increase in vessels’ operating expenses was primarily due to the increase in the average number of vessels in our fleet.
  • Drydocking costs for the twelve months ended December 31, 2025 and 2024 were $1.7 million. During the twelve months ended December 31, 2025, one suezmax tanker and one supramax drybulk carrier underwent drydocking while in the same period of last year two tanker vessels underwent drydocking.
  • General and administrative costs for the twelve months ended December 31, 2025 and 2024 were $4.6 million and $4.9 million, respectively. This change is mainly attributed to the decrease in stock-based compensation costs.
  • Depreciation for the twelve months ended December 31, 2025 was $25.9 million, a $8.9 million increase from $17.0 million for the same period of last year, due to the increase in the average number of our vessels.
  • Other operating income for the twelve months ended December 31, 2025 was $0.9 million and related to the accrued income of an insurance claim in connection with dry-docking repairs undertaken in prior years, that is expected to be collected within 2025. Other operating income for the twelve months ended December 31, 2024 was $1.9 million and related to the collection of an insurance claim in connection with repairs undertaken in prior years.
  • Interest and finance costs for the twelve months ended December 31, 2025 and 2024 were $2.3 million and $0.4 million, respectively. The $2.3 million of costs for the twelve months ended December 31, 2025 relate mainly to accrued interest expense – related party in connection with our last nine vessel acquisitions for which purchase agreement allowed vessels for repayment to take place within one year from purchase agreement. For accounting purposes, the outstanding balances payable on these nine vessels had to be allocated between principal and imputed interest up until vessel repayment, although no interest was contractually charged by the sellers. The final balances repaid in full within the twelve months of 2025, remained the same as the originally agreed purchase prices. The $0.4 million of costs for the twelve months ended December 31, 2024 relate mainly to the accrued interest expense – related party, in connection with the $14.0 million, part of the acquisition price of our bulk carrier, Neptulus, which was fully repaid in May 2025.
  • Interest income for the twelve months ended December 31, 2025 and 2024 was $7.3 million and $8.3 million, respectively. The decrease is mainly attributed to the $1.6 million of accrued interest income – related party for the twelve months ended December 31, 2024, in connection with the $38.7 million of the sale price of the Aframax tanker Afrapearl II (ex. Stealth Berana). The balance was collected in July 2024, thus the balance for the twelve months ended December 31, 2025 was nil.
  • Foreign exchange (loss)/gain for the twelve months ended December 31, 2025 was a gain of $4.4 million as compared to a loss of $2.7 million for the twelve months ended December 31, 2024. The $4.4 million foreign exchange gain for the twelve months ended December 31, 2025, is mainly attributed to favourable exchange rate movements, reflecting an appreciation of the euro/U.S. dollar exchange rate, compared to a depreciation during the same period in 2024.
  • As a result of the above, the Company reported net income for the twelve months ended December 31, 2025 of $50.0 million, compared to a net income of $50.2 million for the twelve months ended December 31, 2024. The weighted average number of shares outstanding, basic, for the twelve months ended December 31, 2025 was 34.5 million. Earnings per share, basic and diluted, for the twelve months ended December 31, 2025 amounted to $1.35 and $1.29, respectively compared to earnings per share, basic and diluted, for the twelve months ended December 31, 2024 amounted to $1.54 and $1.40, respectively.
  • Adjusted Net Income was $53.2 million corresponding to an Adjusted EPS, basic of $1.44 for the twelve months ended December 31, 2025 compared to adjusted net income of $55.1 million, or $1.70 Adjusted EPS, basic, for the same period of last year.
  • EBITDA for the twelve months ended December 31, 2025 amounted to $71.0 million while Adjusted EBITDA for the twelve months ended December 31, 2025 amounted to $74.2 million. Reconciliations of Adjusted Net Income, EBITDA and Adjusted EBITDA to Net Income are set forth below.
  • An average of 16.0 vessels were owned by the Company during the twelve months ended December 31, 2025 compared to 10.4 vessels for the same period of 2024.
  • As of December 31, 2025, cash and cash equivalents including time deposits amounted to $179.1 million and total debt amounted to nil.

1 EBITDA, Adjusted EBITDA, Adjusted Net Income and Adjusted EPS are non-GAAP measures. Refer to the reconciliation of these measures to the most directly comparable financial measure in accordance with GAAP set forth later in this release. Reconciliations of Adjusted Net Income, EBITDA and Adjusted EBITDA to Net Income are set forth below.

Fleet Employment Table

As of March 6, 2026, the profile and deployment of our fleet is the following:

Name Year Country Vessel Size Vessel Employment Expiration of
  Built Built (dwt) Type Status Charter(1)


Tankers

           
Magic Wand 2008 Korea 47,000 MR product tanker Spot  
Clean Thrasher 2008 Korea 47,000 MR product tanker Time Charter April 26
Clean Sanctuary (ex. Falcon Maryam) 2009 Korea 46,000 MR product tanker Spot  
Clean Nirvana 2008 Korea 50,000 MR product tanker Spot  
Clean Justice 2011 Japan 46,000 MR product tanker Time Charter September 27
Aquadisiac 2008 Korea 51,000 MR product tanker Spot  
Clean Imperial 2009 Korea 40,000 MR product tanker Spot  
Suez Enchanted 2007 Korea 160,000 Suezmax tanker Spot  
Suez Protopia 2008 Korea 160,000 Suezmax tanker Spot  


Drybulk Carriers

           
Eco Wildfire 2013 Japan 33,000 Handysize drybulk Time Charter March 26
Glorieuse 2012 Japan 38,000 Handysize drybulk Time Charter March 26
Neptulus 2012 Japan 33,000 Handysize drybulk Time Charter April 26
Supra Pasha 2012 Japan 56,000 Supramax drybulk Time Charter March 26
Supra Monarch 2011 Japan 56,000 Supramax drybulk Time Charter March 26
Supra Baron 2009 Japan 56,000 Supramax drybulk Time Charter March 26
Supra Sovereign 2012 Japan 56,000 Supramax drybulk Time Charter March 26
Supra Duke 2011 Japan 56,000 Supramax drybulk Time Charter March 26
Eco Sikousis 2008 Japan 82,000 Kamsarmax drybulk Time Charter June 26
Eco Czar 2009 Japan 82,000 Kamsarmax drybulk Time Charter March 26
Post Marvel 2013 Japan 96,000 Post Panamax Time Charter March 26
Fleet Total (2)     1,291,000 dwt      

  (1) Earliest date charters could expire.
    (2) We have agreements to acquire an additional five handysize drybulk carriers of 173,400 dwt aggregate capacity and a product tanker of 50,000 dwt capacity, with deliveries scheduled in 2026.



CEO Harry Vafias Commented

With Net Income generation of $50 million – 2025 was yet another profitable year for Imperial Petroleum. Markets for both tanker and drybulk carriers were firm particularly in the second half of 2025 thus assisting our performance which was also leveraged by our dynamic fleet expansion. Within 2026 we will take delivery of another six vessels hence we will enjoy a fleet on the water of 26 high quality ships without any bank debt. We delivered our commitment for a fast fleet expansion while having today cash of about $198 million.

Our key concern is the geopolitical tension in the Middle East which we deem as critical and has caused global concerns. It remains to be seen for how long the shipping market, especially the tanker segment, will be affected and to what extent and of course we hope that the duration of this unfortunate geopolitical turn will be as brief as possible.

Conference Call details:

On March 6, 2026 at 10:00 am ET, the company’s management will host a conference call to discuss the results and the company’s operations and outlook.

Conference call participants should pre-register using the below link to receive the dial-in numbers and a personal PIN, which are required to access the conference call.

Online Registration:

https://register-conf.media-server.com/register/BI8de397729bf0497c91029e410d950a13

Slides and audio webcast:

There will also be a live and then archived webcast of the conference call, through the IMPERIAL PETROLEUM INC. website (www.ImperialPetro.com). Participants to the live webcast should register on the website approximately 10 minutes prior to the start of the webcast.

About IMPERIAL PETROLEUM INC. 

IMPERIAL PETROLEUM INC. is a ship-owning company providing petroleum products, crude oil and drybulk seaborne transportation services. The Company owns a total of twenty vessels on the water – seven M.R. product tankers, two suezmax tankers, three handysize drybulk carriers, five supramax drybulk carriers, two kamsarmax drybulk vessels and a post panamax drybulk carrier – with a total capacity of approximately 1,291,000 deadweight tons (dwt) and has contracted to acquire an additional five handysize drybulk carriers and a product tanker of 223,400 dwt aggregate capacity. Following these deliveries, the Company’s fleet will count a total of 26 vessels with an aggregate capacity of about 1.5 million dwt. IMPERIAL PETROLEUM INC.’s shares of common stock and 8.75% Series A Cumulative Redeemable Perpetual Preferred Stock are listed on the Nasdaq Capital Market and trade under the symbols “IMPP” and “IMPPP,” respectively.

Forward-Looking Statements

Matters discussed in this release may constitute forward-looking statements. Forward-looking statements reflect our current views with respect to future events and financial performance and may include statements concerning plans, objectives, goals, strategies, future events or performance, and underlying assumptions and other statements, which are other than statements of historical facts. The forward-looking statements in this release are based upon various assumptions, many of which are based, in turn, upon further assumptions, including without limitation, management’s examination of historical operating trends, data contained in our records and other data available from third parties. Although IMPERIAL PETROLEUM INC. believes that these assumptions were reasonable when made, because these assumptions are inherently subject to significant uncertainties and contingencies which are difficult or impossible to predict and are beyond our control, IMPERIAL PETROLEUM INC. cannot assure you that it will achieve or accomplish these expectations, beliefs or projections. Important factors that, in our view, could cause actual results to differ materially from those discussed in the forward-looking statements include the strength of world economies and currencies, geopolitical conditions, including any trade disruptions resulting from tariffs and other protectionist measures imposed by the United States or other countries, general market conditions, including changes in charter hire rates and vessel values, charter counterparty performance, changes in demand that may affect attitudes of time charterers to scheduled and unscheduled drydockings, changes in IMPERIAL PETROLEUM INC’s operating expenses, including bunker prices, drydocking and insurance costs, ability to obtain financing and comply with covenants in our financing arrangements, actions taken by regulatory authorities, potential liability from pending or future litigation, domestic and international political conditions, the conflict in Ukraine and related sanctions, the conflicts in the Middle East, potential disruption of shipping routes due to ongoing attacks by Houthis in the Red Sea and Gulf of Aden or accidents and political events or acts by terrorists.

Risks and uncertainties are further described in reports filed by IMPERIAL PETROLEUM INC. with the U.S. Securities and Exchange Commission.

Fleet List and Fleet Deployment

For information on our fleet and further information:
Visit our website at www.ImperialPetro.com

Company Contact:

Fenia Sakellaris
IMPERIAL PETROLEUM INC.
E-mail: [email protected]

Fleet Data:

The following key indicators highlight the Company’s operating performance during the periods ended December 31, 2024 and December 31, 2025.

FLEET DATA Q4 2024 Q4 2025 12M 2024 12M 2025
         
Average number of vessels (1) 11.00 19.00 10.39 16.03
Period end number of owned vessels in fleet 11 19 11 19
Total calendar days for fleet (2) 1,012 1,748 3,801 5,851
Total voyage days for fleet (3) 1,010 1,748 3,700 5,791
Fleet utilization (4) 99.8% 100.0% 97.3% 99.0%
Total charter days for fleet (5) 446 1,236 1,092 3,812
Total spot market days for fleet (6) 564 512 2,608 1,979
Fleet operational utilization (7) 86.0% 91.8% 78.3% 87.5%


1) Average number of vessels is the number of owned vessels that constituted our fleet for the relevant period, as measured by the sum of the number of days each vessel was a part of our fleet during the period divided by the number of calendar days in that period.
2) Total calendar days for fleet are the total days the vessels we operated were in our possession for the relevant period including off-hire days associated with major repairs, drydockings or special or intermediate surveys.
3) Total voyage days for fleet reflect the total days the vessels we operated were in our possession for the relevant period net of off-hire days associated with major repairs, drydockings or special or intermediate surveys.
4) Fleet utilization is the percentage of time that our vessels were available for revenue generating voyage days, and is determined by dividing voyage days by fleet calendar days for the relevant period.
5) Total charter days for fleet are the number of voyage days the vessels operated on time or bareboat charters for the relevant period.
6) Total spot market charter days for fleet are the number of voyage days the vessels operated on spot market charters for the relevant period.
7) Fleet operational utilization is the percentage of time that our vessels generated revenue, and is determined by dividing voyage days excluding idle days by fleet calendar days for the relevant period.

Reconciliation of Adjusted Net Income, EBITDA, adjusted EBITDA and adjusted EPS
:

Adjusted net income represents net income before net loss on sale of vessel and share based compensation. EBITDA represents net income before interest and finance costs, interest income and depreciation. Adjusted EBITDA represents net income before interest and finance costs, interest income, depreciation, net loss on sale of vessel and share based compensation.

Adjusted EPS represents Adjusted net income divided by the weighted average number of shares. EBITDA, adjusted EBITDA, adjusted net income and adjusted EPS are not recognized measurements under U.S. GAAP. Our calculation of EBITDA, adjusted EBITDA, adjusted net income and adjusted EPS may not be comparable to that reported by other companies in the shipping or other industries. In evaluating Adjusted EBITDA, Adjusted net income and Adjusted EPS, you should be aware that in the future we may incur expenses that are the same as or similar to some of the adjustments in this presentation.

EBITDA, adjusted EBITDA, adjusted net income and adjusted EPS are included herein because they are a basis, upon which we and our investors assess our financial performance. They allow us to present our performance from period to period on a comparable basis and provide investors with a means of better evaluating and understanding our operating performance.

(Expressed in United States Dollars,

except number of shares)
Fourth Quarter Ended
December 31st,
Twelve months Period Ended
December 31st,
  2024 2025 2024 2025

Net Income – Adjusted Net Income
       
Net income 3,917,661 14,963,825 50,157,772 49,978,247
Plus net loss on sale of vessel 1,589,702
Plus share based compensation 665,062 827,283 3,397,082 3,187,650
Adjusted Net Income 4,582,723 15,791,108 55,144,556 53,165,897
         

Net income – EBITDA
       
Net income 3,917,661 14,963,825 50,157,772 49,978,247
Plus interest and finance costs 276,622 3,657 398,320 2,323,947
Less interest income (2,268,975) (1,305,977) (8,305,517) (7,258,348)
Plus depreciation 4,466,447 7,646,422 16,991,900 25,930,557
EBITDA 6,391,755 21,307,927 59,242,475 70,974,403
         

Net income – Adjusted EBITDA
       
Net income 3,917,661 14,963,825 50,157,772 49,978,247
Plus net loss on sale of vessel 1,589,702
Plus share based compensation 665,062 827,283 3,397,082 3,187,650
Plus interest and finance costs 276,622 3,657 398,320 2,323,947
Less interest income (2,268,975) (1,305,977) (8,305,517) (7,258,348)
Plus depreciation 4,466,447 7,646,422 16,991,900 25,930,557
Adjusted EBITDA 7,056,817 22,135,210 64,229,259 74,162,053
         

EPS
       

Numerator
       
Net income 3,917,661 14,963,825 50,157,772 49,978,247
Less: Cumulative dividends on preferred shares (435,246) (435,246) (1,740,983) (1,740,983)
Less: Undistributed earnings allocated to non-vested shares (122,899) (427,829) (2,311,172) (1,675,770)
Net income attributable to common shareholders, basic 3,359,516 14,100,750 46,105,617 46,561,494

Denominator
       
Weighted average number of shares 32,729,505 38,075,190 29,933,920 34,499,909
EPS – Basic 0.10 0.37 1.54 1.35
         

Adjusted EPS
       

Numerator
       
Adjusted net income 4,582,723 15,791,108 55,144,556 53,165,897
Less: Cumulative dividends on preferred shares (435,246) (435,246) (1,740,983) (1,740,983)
Less: Undistributed earnings allocated to non-vested shares (146,370) (452,190) (2,549,216) (1,786,510)
Adjusted net income attributable to common shareholders, basic 4,001,107 14,903,672 50,854,357 49,638,404
         

Denominator
       
Weighted average number of shares 32,729,505 38,075,190 29,933,920 34,499,909
Adjusted EPS 0.12 0.39 1.70 1.44



Imperial Petroleum Inc.

Unaudited Consolidated Statements of Income

(Expressed in United States Dollars, except for number of shares)

      Quarters Ended
December 31,
  Twelve Month Periods Ended
December 31,
      2024   2025   2024   2025
             
Revenues                
  Revenues   26,211,665   51,144,317   147,479,980   161,004,306
                   
Expenses/(Income)                
  Voyage expenses   8,122,190   15,995,662   50,168,529   47,426,686
  Voyage expenses – related party   338,262   627,684   1,856,361   1,973,331
  Vessels’ operating expenses   6,561,878   11,152,366   26,044,734   37,198,535
  Vessels’ operating expenses – related party 89,500   155,500   328,000   523,000
  Drydocking costs   195,418     1,691,361   1,744,525
  Management fees – related party   445,280   769,120   1,672,440   2,574,440
  General and administrative expenses   994,777   1,146,909   4,894,070   4,615,373
  Depreciation   4,466,447   7,646,422   16,991,900   25,930,557
  Other operating income       (1,900,000)   (885,443)
  Net loss on sale of vessel       1,589,702  
Total expenses, net   21,213,752   37,493,663   103,337,097   121,101,004
                   
Income from operations   4,997,913   13,650,654   44,142,883   39,903,302
                   
Other (expenses)/income                
  Interest and finance costs   (3,508)   (3,657)   (16,269)   (12,906)
  Interest expense – related party   (273,114)     (382,051)   (2,311,041)
  Interest income   2,268,975   1,305,977   6,668,877   7,258,348
  Interest income – related party       1,636,640  
  Dividend income from related party   191,667   191,667   762,500   760,417
  Foreign exchange (loss)/gain   (3,264,272)   (180,816)   (2,654,808)   4,380,127
Other (expenses)/income, net   (1,080,252)   1,313,171   6,014,889   10,074,945
                   
Net Income   3,917,661   14,963,825   50,157,772   49,978,247
                   
Earnings per share                
– Basic   0.10   0.37   1.54   1.35
– Diluted   0.10   0.35   1.40   1.29
                   
Weighted average number of shares              
-Basic   32,729,505   38,075,190   29,933,920   34,499,909
-Diluted   34,710,951   41,104,205   33,010,419   36,230,221



Imperial Petroleum Inc.

Unaudited Consolidated Balance Sheets

(Expressed in United States Dollars)

      December 31,   December 31,
      2024   2025
           
Assets        
Current assets        
  Cash and cash equivalents   67,783,531   5,771,505
  Time deposits   138,948,481   173,282,440
  Trade and other receivables   13,456,083   13,403,555
  Other current assets   652,769   1,107,956
  Claims receivable     479,488
  Inventories   7,306,356   4,720,873
  Advances and prepayments   250,562   245,014
Total current assets   228,397,782
 
199,010,831
           
Non current assets        
  Operating lease right-of-use asset   78,761  
  Vessels, net   208,230,018   335,406,781
  Investment in related party   12,798,500   12,990,167
Total non current assets   221,107,279   348,396,948
Total assets   449,505,061   547,407,779
           
Liabilities and Stockholders’ Equity        
Current liabilities        
  Trade accounts payable   5,243,872   5,959,924
  Payable to related parties   18,725,514   3,038,447
  Accrued liabilities   3,370,020   4,195,986
  Operating lease liability, current portion   78,761  
  Deferred income   1,419,226   3,399,325
Total current liabilities   28,837,393   16,593,682
Total liabilities   28,837,393   16,593,682
           
Commitments and contingencies        
           
Stockholders’ equity        
  Capital stock   382,755   489,006
  Preferred Stock, Series A   7,959   7,959
  Preferred Stock, Series B   160   160
  Treasury stock   (8,390,225)   (8,390,225)
  Additional paid-in capital   282,642,357   344,445,271
  Retained earnings   146,024,662   194,261,926
Total stockholders’ equity   420,667,668   530,814,097
Total liabilities and stockholders’ equity   449,505,061   547,407,779



Imperial Petroleum Inc.

Unaudited Consolidated Statements of Cash Flows

(Expressed in United States Dollars)

      Twelve Month Periods Ended December 31,
      2024   2025
       
Cash flows from operating activities        
  Net income for the year   50,157,772   49,978,247
           
Adjustments to reconcile net income to net cash      
provided by operating activities:        
  Depreciation   16,991,900   25,930,557
  Non-cash lease expense 71,237   78,761
  Share based compensation   3,397,082   3,187,650
  Net loss on sale of vessel   1,589,702  
  Unrealized foreign exchange loss/(gain) on time deposits   1,983,810   (967,751)
           
Changes in operating assets and liabilities:      
  (Increase)/decrease in        
  Trade and other receivables   42,730   52,528
  Other current assets   (349,996)   (455,187)
  Claims receivable     (479,488)
  Inventories   (15,233)   2,585,483
  Changes in operating lease liabilities   (71,237)   (78,761)
  Advances and prepayments   (88,625)   5,548
  Due from related parties   2,206,821   (191,667)
  Increase/(decrease) in        
  Trade accounts payable   (2,173,926)   716,052
  Due to related parties   3,091,759   (2,386,635)
  Accrued liabilities   361,520   825,966
  Deferred income   500,110   1,980,099
Net cash provided by operating activities   77,695,426   80,781,402
           
Cash flows from investing activities        
  Proceeds from sale of vessel, net 41,153,578  
  Payments for acquisition, improvement and capitalized expenses of vessels (74,672,266)   (1,707,320)
  Increase in bank time deposits   (259,603,451)   (318,126,975)
  Maturity of bank time deposits   150,770,970   284,760,767
  Proceeds from seller financing   35,700,000  
Net cash used in investing activities   (106,651,169)   (35,073,528)
           
Cash flows from financing activities        
  Proceeds from exercise of stock options   475,000   655,000
  Proceeds from equity offering     60,000,570
  Proceeds from warrants exercise   8,600,000   2,066,666
  Stock issuance costs     (4,000,721)
  Issuance costs of warrants exercise   (22,178)  
  Stock repurchases   (2,504,498)  
  Dividends paid on preferred shares   (1,736,562)   (1,736,415)
  Repayment of seller financing     (164,705,000)
Net cash provided by/(used in) financing activities   4,811,762   (107,719,900)
           
Net decrease in cash and cash equivalents (24,143,981)   (62,012,026)
Cash and cash equivalents at beginning of year 91,927,512   67,783,531
Cash and cash equivalents at end of year 67,783,531   5,771,505
Cash breakdown        
  Cash and cash equivalents   67,783,531   5,771,505
Total cash and cash equivalents shown in the statements of cash flows 67,783,531   5,771,505