Oriental Culture Holding LTD (OCG) Balance Sheet
OCG balance sheet, 2025
December 31, 2025 · U.S. dollars$66.5M assets = $1.9M liabilities + $64.6M equity
Both columns are drawn to the same scale: what OCG owns equals what it owes plus shareholders’ equity. Hover a block for its value.
OCG financial health
Descriptive bands, not a rating. Fiscal 2025.
OCG balance sheet trends, 2018–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $4.5M2018 | $66.5M2025 | +46.9%/yr | |
| Total liabilities | $1.8M2018 | $1.9M2025 | +0.3%/yr | |
| Shareholders’ equity | $2.6M2018 | $64.6M2025 | +57.8%/yr | |
| Cash & short-term investments | $2.0M2018 | $35.3M2025 | +50.5%/yr | |
| Total debt | $823,2902018 | $11,4772023 | −57.5%/yr | |
| Net cash (debt) | $1.2M2018 | $20.9M2023 | +$19.7M | |
| Working capital | $1.6M2018 | $55.1M2025 | +$53.5M | |
| Debt / equity | 0.312018 | 0.002023 | −0.31 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
OCG assets
OCG liabilities and equity
OCG debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
OCG balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Cash & short-term investments | $35.3M | $22.4M | $20.9M | $17.2M | $33.1M | $25.1M | $10.9M | $2.0M |
| Cash & equivalents | $32.3M | $17.1M | $17.7M | $17.2M | $29.4M | $24.0M | $9.2M | $2.0M |
| Short-term investments | $3.0M | $5.3M | $3.2M | $4.7M | $3.7M | $1.1M | $1.7M | — |
| Receivables | $20.7M | $602,598 | $360,742 | $29,518 | $55,153 | $403,033 | $1.3M | $934,434 |
| Inventory | $567,513 | $1.2M | −$360,742 | $20.2M | $1 | $1 | $0 | $0 |
| Other current assets | $291,191 | $17.7M | $17.0M | $4.7M | $2.9M | $13.5M | $32,942 | $450,879 |
| Total current assets | $56.9M | $41.9M | $37.9M | $42.2M | $36.1M | $39.0M | $12.2M | $3.4M |
| Property, plant & equipment (net) | $8.5M | $8.6M | $9.2M | $9.5M | $9.9M | $372,215 | $460,869 | $282,306 |
| Goodwill & intangible assets | $6,208 | $1.5M | $529,645 | $816,885 | $1.1M | $572,992 | $739,793 | $128,360 |
| Long-term investments | $924,034 | $903,518 | $917,002 | $932,552 | $548,151 | $535,617 | $500,967 | $569,142 |
| Other non-current assets | $138,185 | $0 | $108,320 | $0 | $3.1M | $600,000 | $782,029 | $115,213 |
| Total assets | $66.5M | $53.0M | $48.6M | $53.4M | $50.8M | $41.1M | $14.7M | $4.5M |
| Liabilities | ||||||||
| Accounts payable | $1.3M | $2.4M | $2.6M | $3.0M | $1.6M | $6.1M | $541,271 | $272,156 |
| Short-term debt | — | — | $11,477 | $20,808 | $11,494 | — | — | $823,290 |
| Deferred revenue | $3,841 | $78,427 | $181,930 | $449,037 | $697,863 | $243,355 | $176,457 | $823,290 |
| Total current liabilities | $1.9M | $3.1M | $3.1M | $3.8M | $3.6M | $7.5M | $1.6M | $1.8M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | $0 | $11,477 | $32,299 | $11,494 | $0 | — | — |
| Other long-term liabilities | $0 | $0 | $0 | $11,490 | $2.3M | $6.3M | $717,728 | $0 |
| Total liabilities | $1.9M | $3.1M | $3.1M | $3.8M | $3.6M | $7.5M | $1.6M | $1.8M |
| Shareholders' equity | ||||||||
| Common stock & paid-in capital | $25,054 | $5,118 | $1,543 | $1,542 | $1,533 | $1,503 | $1,240 | $1,000 |
| Retained earnings (deficit) | $18.4M | $22.3M | $24.7M | $28.3M | $25.1M | $13.6M | $11.6M | $2.6M |
| Accumulated other comprehensive income | −$1.3M | −$2.1M | −$1.6M | −$1.1M | $210,302 | $1.0M | −$109,195 | −$15,913 |
| Total shareholders' equity | $64.6M | $49.9M | $45.5M | $49.6M | $47.2M | $33.6M | $13.1M | $2.6M |
| Key figures | ||||||||
| Total debt | — | — | $11,477 | $32,299 | $11,494 | — | — | $823,290 |
| Net cash (debt) | — | — | $20.9M | $17.2M | $33.1M | — | — | $1.2M |
| Working capital | $55.1M | $38.8M | $34.8M | $38.4M | $32.5M | $31.5M | $10.6M | $1.6M |
| Tangible book value | $64.6M | $48.4M | $45.0M | $48.8M | $46.1M | $33.0M | $12.4M | $2.5M |
| Book value per share | — | — | — | — | — | — | — | $0.76 |
| Shares outstanding | — | — | — | — | — | — | — | 3.5M |
| Current ratio | 30.14 | 13.41 | 12.30 | 11.21 | 9.90 | 5.18 | 7.58 | 1.84 |
| Quick ratio | 29.69 | 7.35 | 6.91 | 4.58 | 9.10 | 3.38 | 7.56 | 1.60 |
| Debt / equity | — | — | 0.00 | 0.00 | 0.00 | — | — | 0.31 |
| Equity / assets | 97.2% | 94.1% | 93.7% | 92.9% | 92.8% | 81.7% | 89.0% | 58.9% |
| Mar '26 | Dec '25 | Jun '25 | Mar '25 | Dec '24 | Jun '24 | Mar '24 | Dec '23 | Jun '23 | Mar '23 | Dec '22 | Sep '22 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $35.3M | $35.3M | $38.8M | $22.4M | $22.4M | $25.6M | $20.9M | $20.9M | $21.6M | $17.2M | $17.2M | $17.2M |
| Cash & equivalents | $32.3M | $32.3M | $38.8M | $17.1M | $17.1M | $18.8M | $17.7M | $17.7M | $21.6M | $17.2M | $17.2M | $17.2M |
| Short-term investments | $3.0M | $3.0M | $0 | $5.3M | $5.3M | $6.8M | $3.2M | $3.2M | $1.7M | $4.7M | $0 | — |
| Receivables | $20.7M | $376,725 | $1.2M | $602,598 | $278 | $788,156 | $360,742 | $0 | $584,324 | $29,518 | $7.9M | $3.5M |
| Inventory | $567,513 | $567,513 | $557,223 | $1.2M | $1.2M | $0 | −$346,114 | $0 | $15.4M | $20.2M | $0 | $0 |
| Other current assets | $291,191 | $20.7M | $0 | $17.7M | $18.3M | $17.3M | $16.9M | $17.0M | $1.3M | $4.7M | $17.1M | $21.5M |
| Total current assets | $56.9M | $56.9M | $40.6M | $41.9M | $41.9M | $43.7M | $37.9M | $37.9M | $38.9M | $42.2M | $42.2M | $42.2M |
| Property, plant & equipment (net) | $8.5M | $8.5M | $8.5M | $8.6M | $8.6M | $9.0M | $9.2M | $9.2M | $9.1M | $9.5M | $9.5M | $9.5M |
| Goodwill & intangible assets | $6,208 | $6,208 | $1.5M | $1.5M | $1.5M | $61,506 | $529,645 | $529,645 | $689,555 | $816,885 | $816,885 | $816,885 |
| Long-term investments | $0 | $924,034 | $907,280 | $0 | $903,518 | $911,328 | $0 | $917,002 | $898,841 | $0 | $932,552 | $0 |
| Other non-current assets | $1.1M | $138,185 | $0 | $903,518 | $0 | $107,650 | $1.0M | $108,320 | $0 | $932,552 | $0 | $932,552 |
| Total assets | $66.5M | $66.5M | $51.5M | $53.0M | $53.0M | $53.8M | $48.6M | $48.6M | $49.5M | $53.4M | $53.4M | $53.4M |
| Liabilities | ||||||||||||
| Accounts payable | $1.3M | $1.3M | $1.0M | $2.4M | $2.4M | $2.2M | $2.6M | $2.6M | $2.4M | $3.0M | $3.0M | $3.0M |
| Short-term debt | — | — | — | — | — | — | $11,477 | — | $22,834 | $20,808 | — | $20,808 |
| Deferred revenue | $3,841 | — | $98,054 | $78,427 | — | $198,436 | $181,930 | — | $240,273 | $449,037 | — | $449,037 |
| Total current liabilities | $1.9M | $1.9M | $1.5M | $3.1M | $3.1M | $2.7M | $3.1M | $3.1M | $3.0M | $3.8M | $3.8M | $3.8M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | $0 | — | $0 | $0 | — | $11,477 | $22,834 | — | $32,299 | — |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,490 | $11,491 | $11,491 |
| Total liabilities | $1.9M | $1.9M | $1.5M | $3.1M | $3.1M | $2.7M | $3.1M | $3.1M | $3.0M | $3.8M | $3.8M | $3.8M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $25,054 | — | $5,784 | $5,118 | — | $5,118 | $1,543 | — | $1,542 | $1,542 | $1,542 | $1,542 |
| Retained earnings (deficit) | $18.4M | $18.4M | $18.4M | $22.3M | $22.3M | $23.0M | $24.7M | $24.7M | $26.2M | $28.3M | $28.4M | $28.3M |
| Accumulated other comprehensive income | −$1.3M | — | −$1.9M | −$2.1M | — | −$1.9M | −$1.6M | — | −$2.1M | −$1.1M | — | −$1.1M |
| Total shareholders' equity | $64.6M | $64.6M | $50.0M | $49.9M | $49.9M | $51.1M | $45.5M | $45.5M | $46.5M | $49.6M | $49.6M | $49.6M |
| Key figures | ||||||||||||
| Total debt | — | — | — | — | — | — | $11,477 | — | $22,834 | $32,299 | — | $32,299 |
| Net cash (debt) | — | — | — | — | — | — | $20.9M | — | $21.5M | $17.2M | — | $17.2M |
| Working capital | $55.1M | $55.1M | $39.1M | $38.8M | $38.8M | $41.0M | $34.8M | $34.8M | $35.8M | $38.4M | $38.4M | $38.4M |
| Tangible book value | $64.6M | $64.6M | $48.5M | $48.4M | $48.4M | $51.0M | $45.0M | $45.0M | $45.8M | $48.8M | $48.8M | $48.8M |
| Book value per share | — | — | — | — | — | — | — | $10.67 | — | — | — | — |
| Shares outstanding | — | — | — | — | — | — | — | 4.3M | — | — | — | — |
| Current ratio | 30.14 | 30.14 | 27.87 | 13.41 | 13.41 | 16.00 | 12.30 | 12.30 | 12.79 | 11.21 | 11.21 | 11.21 |
| Quick ratio | 29.69 | 18.91 | 27.49 | 7.35 | 7.15 | 9.66 | 6.91 | 6.79 | 7.29 | 4.58 | 6.67 | 5.49 |
| Debt / equity | — | — | — | — | — | — | 0.00 | — | 0.00 | 0.00 | — | 0.00 |
| Equity / assets | 97.2% | 97.2% | 97.2% | 94.1% | 94.1% | 94.9% | 93.7% | 93.7% | 93.9% | 92.9% | 92.9% | 92.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed May 14, 2026); data from EODHD.
OCG financial position
At the end of fiscal 2025 (December 31, 2025), Oriental Culture Holding LTD had total assets of $66.5 million (up 25.4% from a year earlier), total liabilities of $1.9 million and shareholders' equity of $64.6 million. Its current ratio was 30.14. In the latest quarter (ended March 31, 2026) total assets were $66.5 million and equity $64.6 million.
Related: OCG income statement, OCG cash flow statement, OCG key metrics. See the OCG stock overview for the latest quote and news.
OCG balance sheet FAQ
What are Oriental Culture Holding LTD's total assets?
Oriental Culture Holding LTD reported total assets of $66.5 million at the end of fiscal 2025 (December 31, 2025), compared with $53.0 million a year earlier.
How much cash does Oriental Culture Holding LTD have?
Oriental Culture Holding LTD held $35.3 million in cash and short-term investments at the end of fiscal 2025.
What is Oriental Culture Holding LTD's book value?
Oriental Culture Holding LTD's shareholders' equity (book value) was $64.6 million at the end of fiscal 2025.
What is Oriental Culture Holding LTD's current ratio?
Oriental Culture Holding LTD had current assets of $56.9 million and current liabilities of $1.9 million, a current ratio of 30.14 (it can cover its short-term obligations).
How much goodwill does Oriental Culture Holding LTD have?
Oriental Culture Holding LTD carried $0.0 million of goodwill and intangible assets, 0.0% of total assets, at the end of fiscal 2025.