Oyster Enterprises II Acquisition (OYSER) Financials
Newest figures come from the 10-Q for Q2 FY2026, filed Aug 6, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the OYSER SEC filings page.
This page shows Oyster Enterprises II Acquisition (OYSER) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. All figures are derived from SEC filings (10-K and 10-Q reports).
A financing-driven balance sheet pairs large investment movements with negative equity and earnings disconnected from operations.
FY2025's operating loss of-$457K alongside net income of$5.8M points to gains or other effects outside the operating line, rather than profitability from the core activity. Operating cash flow was negative despite positive reported earnings, while investing activity and financing activity moved in opposite directions, making cash conversion quality materially different from the income statement.
Total liabilities of
Investing cash outflows of
Financial Health Signals
Oyster Enterprises II Acquisition does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
For every $1 of reported earnings, Oyster Enterprises II Acquisition used $0.10 of operating cash (-$568K OCF vs $5.8M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely.
Key Financial Metrics
Earnings & Revenue
Oyster Enterprises II Acquisition reported $2.2M in net income in Q2 2026. This represents an increase of 161.5% from the same quarter a year earlier. Against the prior quarter it is up 5.7%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
Oyster Enterprises II Acquisition held $574K in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
None of these metrics is reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
OYSER Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
OYSER Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K |
|---|---|---|---|---|---|---|---|
| Total Assets | $264.6M+3.6% | $262.4M | $260.3M+178963.2% | $258.0M | $255.3M | N/A | $145K |
| Current Assets | $729K-40.3% | $888K | $1.0M | $1.1M | $1.2M | N/A | N/A |
| Cash & Equivalents | $574K-46.6% | $691K | $865K | $935K | $1.1M | N/A | N/A |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | N/A | N/A |
| Long-Term Investments | $0-100.0% | $261.5M | $259.2M | $256.8M | $254.0M | N/A | N/A |
| Total Liabilities | $272.8M+3.8% | $270.5M | $268.2M+159738.4% | $265.7M | $262.9M | N/A | $168K |
| Current Liabilities | $114K+14.5% | $141K | $118K-30.0% | $93K | $100K | N/A | $168K |
| Non-Current Liabilities | $272.7M+3.8% | $270.4M | $268.1M | $265.6M | $262.8M | N/A | $0 |
| Total Equity | -$8.2M-8.1% | -$8.1M-16930.9% | -$7.9M-35228.3% | -$7.8M | -$7.6M | -$48K | -$22K |
| Retained Earnings | -$8.2M-8.1% | -$8.1M | -$7.9M-16614.3% | -$7.8M | -$7.6M | N/A | -$47K |
Not reported in any period shown, so not listed: Inventory, Accounts Receivable, Goodwill, Long-Term Debt.
OYSER Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.
OYSER Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Debt-to-Equity, Asset Turnover, FCF Margin.
Note: Shareholder equity is negative (-$7.9M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Where Oyster Enterprises II Acquisition Ranks
Frequently Asked Questions
Is Oyster Enterprises II Acquisition profitable?
Yes, Oyster Enterprises II Acquisition (OYSER) reported a net income of $5.8M in fiscal year 2025.
What is Oyster Enterprises II Acquisition's operating cash flow?
Oyster Enterprises II Acquisition (OYSER) recorded an outflow of $568K in operating cash flow during fiscal year 2025, representing cash used by core business activities.
What are Oyster Enterprises II Acquisition's total assets?
Oyster Enterprises II Acquisition (OYSER) had $260.3M in total assets as of fiscal year 2025, including both current and long-term assets.
What is Oyster Enterprises II Acquisition's current ratio?
Oyster Enterprises II Acquisition (OYSER) had a current ratio of 8.51 as of fiscal year 2025, which is generally considered healthy.
What is Oyster Enterprises II Acquisition's return on assets (ROA)?
Oyster Enterprises II Acquisition (OYSER) had a return on assets of 2.2% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Why is Oyster Enterprises II Acquisition's debt-to-equity ratio negative or not reported?
Oyster Enterprises II Acquisition (OYSER) has negative shareholder equity of -$7.9M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
Are Oyster Enterprises II Acquisition's earnings high quality?
For every $1 of reported earnings, Oyster Enterprises II Acquisition (OYSER) used $0.10 of operating cash (-$568K OCF vs $5.8M net income). Earnings that no cash stands behind rest on accounting accruals, which cannot be repeated indefinitely. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.