OneSpaWorld Holdings (OSW) Balance Sheet: Assets & Liabilities

OneSpaWorld Holdings (OSW) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), OneSpaWorld Holdings reported total assets of $707.10M and total liabilities of $164.52M. Shareholders' equity was $542.58M, down 2.1% from $554.50M a year earlier. Total debt stood at $94.36M against $16.31M in cash and short-term investments, a net debt position of $78.05M. That puts debt-to-equity at 0.17, compared with 0.18 a year earlier.

OneSpaWorld Holdings Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for OneSpaWorld Holdings Limited (OSW) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Current Assets
Cash and Cash Equivalents	16.31	57.44	27.70	32.06	30.94	43.45	13.86	15.30	8.67
Cash & Short-Term Investments	16.31	58.09	27.70	35.18	30.94	43.45	13.86	15.30	8.67
Accounts Receivable	47.93	46.26	40.78	33.56	19.48	2.99	30.51	25.35	23.26
Inventory	58.84	46.75	47.50	39.84	29.48	27.20	36.07	32.27	25.30
Other Current Assets	14.60	11.05	10.73	12.44	9.05	8.54	10.22	8.04	5.86
Total Current Assets	137.67	161.51	126.72	117.89	88.95	82.18	90.66	80.96	63.09
Non-Current Assets
Property, Plant & Equipment (Net)	36.97	31.58	27.14	28.45	14.11	17.06	22.74	16.24	17.37
Long-Term Investments	0.00	0.71	0.00	1.91	0.00	0.00	0.65	0.00	6.73
Goodwill	0.00	0.00	0.00	0.00	0.00	0.00	190.08	33.86	33.86
Intangible Assets	511.01	530.03	546.97	565.47	582.29	599.11	616.64	131.52	135.04
Other Non-Current Assets	21.13	23.31	2.97	5.63	3.45	3.83	0.85	5.81	6.52
Total Non-Current Assets	569.42	584.92	579.42	599.54	599.92	620.10	833.01	191.70	203.98
Total Assets	707.10	746.42	706.14	717.44	688.87	702.28	923.67	272.66	267.07
Current Liabilities
Accounts Payable	31.79	29.75	31.71	24.12	15.85	8.60	23.44	14.15	16.07
Short-Term Debt	1.98	5.00	2.26	2.09	1.78	0.00	0.00	0.00	0.00
Current Portion of Long-Term Debt	-	5.00	-	2.09	1.78	-	-	-	-
Accrued Liabilities	37.41	41.22	45.99	40.00	32.23	-	-	-	-
Other Current Liabilities	38.18	0.88	46.89	1.12	30.11	28.47	27.08	28.42	19.92
Total Current Liabilities	71.95	79.41	80.86	69.56	51.87	37.08	51.41	43.24	37.17
Non-Current Liabilities
Long-Term Debt	92.38	93.56	168.36	210.70	228.68	229.43	221.41	352.44	0.00
Deferred Tax Liabilities	0.00	0.00	0.00	0.00	-0.34	0.00	0.38	0.00	0.20
Other Non-Current Liabilities	0.19	7.33	22.85	59.26	114.42	114.66	4.11	4.56	4.63
Total Non-Current Liabilities	92.57	112.52	191.21	282.06	343.10	344.38	225.89	357.00	4.63
Total Liabilities	164.52	191.93	272.07	351.63	394.96	381.45	277.30	400.24	41.79
Stockholders' Equity
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.00	221.04
Retained Earnings	-252.96	-279.89	-344.46	-338.61	-391.77	-323.25	-15.57	0.00	0.00
Accumulated Other Comprehensive Income	-0.32	0.40	1.46	3.80	-2.00	-5.48	0.72	-0.65	-0.36
Additional Paid-in Capital	795.85	833.98	777.06	700.61	687.66	649.54	653.09	-130.52	0.00
Minority Interest	0.00	0.00	0.00	0.00	0.00	0.00	8.12	3.59	4.60
Shares Outstanding	101.39	104.55	99.73	92.97	91.84	-	-	-	-
Total Stockholders' Equity	542.58	554.50	434.07	365.81	293.90	320.83	638.24	-131.17	220.69
Total Liabilities & Equity	707.10	746.42	706.14	717.44	688.87	702.28	923.67	272.66	267.07

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About OneSpaWorld Holdings Balance Sheet

How much debt does OneSpaWorld Holdings have?

OneSpaWorld Holdings had total debt of $94.36M as of Dec 31, 2025, against $16.31M in cash and short-term investments. Its debt-to-equity ratio was 0.17. Total debt was $98.56M a year earlier.

What are OneSpaWorld Holdings's total assets?

OneSpaWorld Holdings reported total assets of $707.10M as of Dec 31, 2025, down 5.3% from $746.42M a year earlier. Total liabilities were $164.52M.

What is OneSpaWorld Holdings's shareholders' equity?

OneSpaWorld Holdings's shareholders' equity was $542.58M as of Dec 31, 2025, or about $5.35 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition