Press Release: Castor Maritime Inc. Reports Net Income of $69.2 Million for the Three Months Ended March 31, 2026

Dow Jones06-02

LIMASSOL, Cyprus, June 02, 2026 (GLOBE NEWSWIRE) -- Castor Maritime Inc. (NASDAQ: CTRM) ("Castor" or the "Company"), a diversified global shipping and energy company, today announced its results for the three months ended March 31, 2026.

Highlights of the First Quarter Ended March 31, 2026:

   -- Total vessel revenues: $11.9 million for the three months ended March 31, 
      2026, as compared to $11.3 million for the three months ended March 31, 
      2025, or a 5.3% increase; 
 
   -- Revenue from services: $9.3 million for the three months ended March 31, 
      2026, as compared to $9.0 million for the three months ended March 31, 
      2025, or a 3.3% increase; 
 
   -- Net income of $69.2 million for the three months ended March 31, 2026, as 
      compared to a $23.3 million loss for the three months ended March 31, 
      2025, or a 397.0% increase; 
 
   -- Adjusted net income(1) of $9.6 million for the three months ended March 
      31, 2026, as compared to $4.9 million for the three months ended March 
      31, 2025; 
 
   -- Earnings / (loss) per common share, basic: $4.65 per share for the three 
      months ended March 31, 2026, as compared to $(2.18) per share for the 
      three months ended March 31, 2025; 
 
   -- EBITDA(1): $74.8 million for the three months ended March 31, 2026, as 
      compared to $(18.3) million for the three months ended March 31, 2025; 
 
   -- Adjusted EBITDA(1): $15.2 million for the three months ended March 31, 
      2026, as compared to $9.9 million for the three months ended March 31, 
      2025; and 
 
   -- Cash and restricted cash of $192.8 million as of March 31, 2026, as 
      compared to $152.8 million as of December 31, 2025.(1) Adjusted net 
      income, EBITDA and Adjusted EBITDA are not recognized measures under 
      United States generally accepted accounting principles ("U.S. GAAP"). 
      Please refer to Appendix B for the definitions of these measures and 
      reconciliation to Net income / (Loss), the most directly comparable 
      financial measure calculated and presented in accordance with U.S. GAAP. 

Management Commentary for First Quarter 2026:

Mr. Petros Panagiotidis, Chief Executive Officer of Castor, commented:

"In Q1 2026, improved market conditions across both dry bulk and containership sectors, underpinned by stronger freight rates and steady charter demand, supported our positive outlook. The strong performance of our listed equity portfolio contributed meaningfully to our results, reflecting a significant unrealized fair value gain during the quarter.

During the quarter, we also completed our second sale-and-leaseback transaction, enhancing our financial flexibility and further optimizing our capital structure. Maintaining our disciplined approach to capital management, we remain focused on preserving financial strength while pursuing opportunities that support long-term shareholder value."

Earnings Commentary:

First Quarter ended March 31, 2026, and 2025 Results

Total vessel revenues for the three months ended March 31, 2026, increased to $11.9 million from $11.3 million in the same period of 2025. This variation was mainly driven by an increase in prevailing charter rates of our vessels, from a Daily TCE Rate of $9,555 in the three months ended March 31, 2025 to $14,926 in the three months ended March 31, 2026, representing a 56.2% increase. The increase was partially offset by the decrease in our Available Days (defined below), from 1,068 days in the three months ended March 31, 2025 to 741 days in the three months ended March 31, 2026, following the sale of two dry bulk vessels and two containership vessels in the first and second quarters of 2025. Daily TCE Rate is not a recognized measure under U.S. GAAP. Please refer to Appendix B for the definition and reconciliation of this measure to Total vessel revenues, the most directly comparable financial measure calculated and presented in accordance with U.S. GAAP.

Revenue from services for the three months ended March 31, 2026, increased to $9.3 million from $9.0 million in the same period of 2025 and relates to revenue earned from our subsidiary acquired in late 2024, MPC Münchmeyer Petersen Capital AG ("MPC Capital"). Revenue from services primarily consists of transaction and management services. The increase was mainly driven by a $0.8 million rise in management services revenue, partially offset by a $0.5 million decline in transaction services and other revenue.

There was a decrease in voyage expenses to $0.9 million in the three months ended March 31, 2026, from $1.1 million in the same period of 2025, which was mainly associated with the decrease in port and other expenses.

Vessel operating expenses decreased by $1.6 million to $4.1 million in the three months ended March 31, 2026, from $5.7 million in the same period of 2025, mainly reflecting the net decrease in the Ownership Days of our fleet to 810 days in the three months ended March 31, 2026, from 1,094 days in the same period in 2025.

Cost of revenue from services for the three months ended March 31, 2026 increased to $5.6 million from $4.7 million in the same period of 2025 and relates to expenses for purchased services from third party providers as well as employee and other operating expenses of MPC Capital. The increase was primarily attributable to foreign exchange movements, which increased the U.S. dollar translation of Euro-denominated costs, as well as slightly higher personnel expenses during the three-month period ended March 31, 2026.

Management fees in the three months ended March 31, 2026 amounted to $0.8 million, whereas in the same period of 2025, management fees totaled $1.3 million. This decrease in management fees is due to the net decrease in the total number of Ownership Days for which our managers charge us a daily management fee following the sales of vessels mentioned above, partly offset by a management fee adjustment for inflation under our Amended and Restated Master Management Agreement with effect from July 1, 2025.

Depreciation and amortization expenses are comprised of vessels' depreciation, the amortization of vessels' capitalized dry-dock costs, property, plant and equipment depreciation and intangible assets amortization. Depreciation expenses decreased to $2.3 million in the three months ended March 31, 2026, from $2.7 million in the same period of 2025. The decrease by $0.4 million reflects mainly the decrease in the Ownership Days of our fleet following the sales of vessels discussed above. Dry-dock and special survey amortization charges amounted to $0.5 million for the three months ended March 31, 2026, compared to a charge of $0.2 million in the respective period of 2025. This variation in dry-dock and special survey amortization charges reflects mainly the increase in aggregate amortization days resulting from three vessels undergoing scheduled dry-dock from April 1, 2025 to December 31, 2025, and two vessels undergoing scheduled dry-dock from January 1, 2026 to March 31, 2026. Further to the above, depreciation and amortization expenses for our asset management segment amounted to $0.9 million for the three-month period ended March 31, 2026 from $0.5 million in the same period of 2025. The increase was primarily driven by higher depreciation charges in the current period, following the reclassification of Energiepark Heringen-Philippsthal WP HP GmbH & Co. KG ("EP Heringen") property, plant and equipment from assets held for sale to property, plant and equipment in the consolidated balance sheet as of December 31, 2025, upon which depreciation for this asset recommenced. While EP Heringen was classified as held for sale, the related property, plant and equipment was not subject to depreciation.

General and administrative expenses in the three months ended March 31, 2026, amounted to $3.9 million, whereas, in the same period of 2025, general and administrative expenses totaled $4.1 million. The decrease was primarily attributable to lower professional fees and other expenses, as the prior year comparable period reflected elevated costs following the acquisition of MPC Capital in late 2024, partially offset by higher audit fees and personnel expenses.

Net loss from equity method investments in the three months ended March 31, 2026, amounted to $0.3 million compared to $0.6 million net gain in the same period of 2025, representing our share in jointly owned companies or equity method investments (all of which relate to the asset management segment).

Net gain from equity method investments measured at fair value in the three months ended March 31, 2026, amounted to $46.5 million compared to $26.4 million net loss in the same period of 2025, resulting from the revaluation of such investments. These represent our shares in MPC Container Ships ASA ("MPCC"), whose share price appreciated by approximately 30% during the quarter, and MPC Energy Solutions N.V. for which we have elected the fair value option. No additional shares were acquired during the first quarter ended March 31, 2026. The revaluation effect on MPCC shares is higher compared to prior periods, as the Company presented a greater number of MPCC shares subject to fair value measurement following a change in its consolidation scope as of January 1, 2026, whereby the Company consolidated an entity holding an equity interest in MPCC, as well as the aforementioned appreciation in MPCC's share price during the quarter. A portion of the revaluation gain is attributable to non-controlling interests and is reflected accordingly in the unaudited condensed consolidated statements of comprehensive income / (loss).

During the three months ended March 31, 2026, we incurred net interest and finance costs of $0.3 million, compared to $1.3 million during the same period in 2025. The decrease was primarily attributable to reduced interest expense, reflecting lower long-term debt obligations and more favorable interest rates during the three months ended March 31, 2026, compared to the corresponding period in the prior year.

Other income, net in the three months ended March 31, 2026 amounted to $18.5 million and mainly includes (i) a realized gain on sale of equity securities of $3.5 million and an unrealized gain of $3.3 million from revaluing our investments in listed equity and debt securities at period end market rates , (ii) dividend income on equity securities of $0.6 million, (iii) dividend income of $0.4 million from our investment in 140,000 1.00% Series A Fixed Rate Cumulative Perpetual Convertible Preferred Shares of Toro Corp. (the "Toro Series A Preferred Shares"), (iv) other net amounting to $0.8 million due to recoveries of prior year allowances and reversals of provisions and (v) foreign exchange gains amounting to $10.0 million, primarily resulting from the foreign currency remeasurement effects associated with the Company's NOK-denominated investment in MPCC. Other income, net in the three months ended March 31, 2025, amounted to $6.5 million, which includes mainly (i) a realized gain on sale of equity securities of $2.0 million and an unrealized gain of $0.3 million from revaluing our investments in listed equity securities at period end market rates, (ii) dividend income on equity securities of $0.8 million and dividend income of $0.4 million from our investment in 140,000 Toro Series A Preferred Shares, and (iii) foreign exchange gains of $3.0 million mainly resulting from the revaluation of the equity method investments.

Dividend income from equity method investments measured at fair value (related party) amounted to $4.2 million and $5.1 million in the three months ended March 31, 2026 and 2025, respectively, and includes dividend income from MPCC.

Recent Financial Developments Commentary:

Liquidity/Financing/Cash flow update

Our consolidated cash position (including our restricted cash) as of March 31, 2026, increased by $40.0 million to $192.8 million, as compared to our cash position on December 31, 2025, which amounted to $152.8 million. The net increase was mainly the result of: (i) $8.6 million of net operating cash inflows during the three months ended March 31, 2026, (ii) net inflows of $5.7 million associated with the acquisition and disposition of equity method investments, (iii) net inflows of $15.4 million associated with the purchase and sale of equity securities / investments and (iv) $15.6 million of proceeds related to the sale and leaseback transaction of the M/V Magic Perseus, offset by (v) $2.3 million consisting of scheduled principal repayments under our existing credit facilities and financial liabilities and $0.5 million related to payments of deferred financing costs, (vi) $1.25 million of dividends paid relating to our 5.00% Series D Fixed Rate Cumulative Perpetual Convertible Preferred Shares (the "Series D Preferred Shares"), (vii) $0.1 million for other vessel improvements and acquisitions of property, plant and equipment and (viii) a $1.1 million effect of exchange rate changes on cash, cash equivalents and restricted cash.

On January 22, 2026, we successfully completed a sale and leaseback transaction for the M/V Magic Perseus, a 2013-built Kamsarmax bulk carrier vessel with a Japanese counterparty. The bareboat financing amounts to $15.6 million, has a duration of eleven years, including a put option for the counterparty at the end of year eight, and a purchase option for the Company beginning at the end of the second year of the bareboat charter period.

As of March 31, 2026, our total debt (including financial liabilities), gross of unamortized deferred loan fees (of $1.7 million), was $98.4 million, of which $9.8 million is repayable within one year, as compared to $85.6 million of total debt (including financial liabilities), gross of unamortized deferred loan fees, as of December 31, 2025, an increase mainly due to the sale and leaseback transaction of the M/V Magic Perseus.

Fleet Employment Status (as of June 2, 2026)

During the three months ended March 31, 2026, we operated on average 9.0 vessels earning a Daily TCE Rate(2) of $14,926 as compared to an average of 12.2 vessels earning a Daily TCE Rate(2) of $9,555 during the same period in 2025.

Our employment profile as of June 2, 2026 is presented immediately below.

(2) Daily TCE Rate is not a recognized measure under U.S. GAAP. Please refer to Appendix B for the definition and reconciliation of this measure to Total vessel revenues, the most directly comparable financial measure calculated and presented in accordance with U.S. GAAP.

 
                                            Dry Bulk Carriers 
--------------------------------------------------------------------------------------------------------- 
 
                                                                          Daily Gross 
  Vessel                    Capacity  Year    Country of      Type of       Charter        Estimated 
   Name          Type        (dwt)    Built  Construction  Employment(1)     Rate       Redelivery Date 
----------  --------------  --------  -----  ------------  -------------  -----------  ------------------ 
                                                                                       Earliest   Latest 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
  Magic 
  Thunder     Kamsarmax       83,375   2011         Japan      TC period  $15,300(3)       -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
  Magic 
  Perseus     Kamsarmax       82,158   2013         Japan      TC period  $15,400(5)       -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
  Magic 
 Starlight    Kamsarmax       81,048   2015         China      TC period  $16,600(6)       -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
Magic Mars     Panamax        76,822   2014         Korea      TC period  $18,425(8)       -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
                                                                 Panamax 
 Magic P       Panamax        76,453   2004         Japan        Pool(9)      N/A         -(10)     -(10) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
  Magic 
   Pluto       Panamax        74,940   2013         Japan      TC period  $15,650(11)      -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
                                                                            108% of 
  Magic                                                                   BPI5TC((2) 
   Ariel      Kamsarmax       81,845   2020         China      TC period      ()           -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
  Magic                                                                     111% of 
  Celeste      Ultramax       63,310   2015         China      TC period  BSI10TC(12)      -(4)      -(4) 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
 
                                             Containerships 
--------------------------------------------------------------------------------------------------------- 
                                                                          Daily Gross 
                                                                            Charter 
  Vessel                    Capacity   Year    Country of        Type of     Rate          Estimated 
   Name          Type          (dwt)  Built  Construction     Employment    ($/day)     Redelivery Date 
----------  --------------  --------  -----  ------------  -------------  -----------  ------------------ 
                                                                                       Earliest    Latest 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
 Raphaela   Containership     26,811   2008        Turkey      TC period    $26,250      Nov-26    Jan-27 
----------  --------------  --------  -----  ------------  -------------  -----------  --------  -------- 
 
 

(1) TC stands for time charter.

(2) The benchmark vessel used in the calculation of the average Baltic Panamax Index 5TC routes ("BPI5TC") is a non-scrubber fitted 82,000mt dwt vessel (Kamsarmax) with specific age, speed--consumption, and design characteristics.

(3) The vessel's daily gross charter rate is equal to 97% of BPI5TC(2). In accordance with the prevailing charter party, on November 17, 2025, we converted the index-linked rate to fixed from April 1, 2026 until June 30, 2026 at a rate of $15,300 per day. In accordance with the prevailing charter party, on January 26, 2026, we converted the index-linked rate to fixed from July 1, 2026 until September 30, 2026 at a rate of $15,000 per day. In accordance with the prevailing charter party, on March 1, 2026, we converted the index-linked rate to fixed from October 1, 2026 until December 31, 2026 at a rate of $16,300 per day. Thereafter, the rate will be converted back to index-linked.

(4) In accordance with the prevailing charter party, both parties (owners and charterers) have the option to terminate the charter by providing 3 months' written notice to the other party.

(5) The vessel's daily gross charter rate is equal to 100% of BPI5TC(2). In accordance with the prevailing charter party, on November 17, 2025, we converted the index-linked rate to fixed from January 1, 2026 until June 30, 2026 at a rate of $15,400 per day. In accordance with the prevailing charter party, on March 1, 2026, we converted the index-linked rate to fixed from July 1, 2026 until December 31, 2026 at a rate of $17,550 per day. Thereafter, the rate will be converted back to index-linked.

(6) The vessel's daily gross charter rate is equal to 98% of BPI5TC(2). In accordance with the prevailing charter party, on January 26, 2026, we converted the index-linked rate to fixed from April 1, 2026 until June 30, 2026 at a rate of $16,600 per day. Thereafter, the rate will be converted back to index-linked.

(7) The benchmark vessel used in the calculation of the average of the Baltic Panamax Index 4TC routes ("BPI4TC") is a non-scrubber fitted 74,000mt dwt vessel (Panamax) with specific age, speed-consumption, and design characteristics.

(8) The vessel's daily gross charter rate is equal to 102% of BPI4TC(7). In accordance with the prevailing charter party, on February 20, 2026, we converted the index-linked rate to fixed from April 1, 2026 until June 30, 2026 at a rate of $18,425 per day. Thereafter, the rate will be converted back to index-linked.

(9) The vessel is currently participating in an unaffiliated pool specializing in the employment of Panamax/Kamsarmax dry bulk vessels.

(10) Under the prevailing pool agreement, owners may terminate the charter by giving three months' written notice.

(11) The vessel's daily gross charter rate is equal to 100% of BPI4TC(7). In accordance with the prevailing charter party, on January 27, 2026, we converted the index-linked rate to fixed from February 1, 2026 until June 30, 2026 at a rate of $15,650 per day. Thereafter, the rate will be converted back to index-linked.

(12) The benchmark vessel used in the calculation of the average of the Baltic Supramax Index 10TC routes ("BSI10TC") is a non-scrubber fitted 58,000mt dwt vessel (Supramax) with specific age, speed--consumption, and design characteristics.

Financial Results Overview of Operations:

Set forth below are selected financial data of our dry bulk, containership and asset management segments for each of the three months ended March 31, 2026, and 2025, respectively:

 
                                           Three Months Ended 
                                    -------------------------------- 
                                     March 31, 2026   March 31, 2025 
(Expressed in U.S. dollars)            (unaudited)      (unaudited) 
                                     --------------   -------------- 
Total vessel revenues               $    11,942,829  $   11,322,496 
Revenue from services               $     9,315,113  $    9,021,663 
Operating income/(loss)             $    48,387,942  $  (33,448,226) 
Net income / (loss), net of taxes   $    69,217,821  $  (23,346,862) 
Adjusted net income, net of 
 taxes(1)                           $     9,631,660  $    4,860,721 
EBITDA(1)                           $    74,831,349  $  (18,315,626) 
Adjusted EBITDA(1)                  $    15,245,188  $    9,891,957 
Earnings / (Loss) per common 
 share, basic attributable to 
 Castor Maritime Inc. common 
 shareholders                       $          4.65  $        (2.18) 
Earnings / (Loss) per common 
 share, diluted attributable to 
 Castor Maritime Inc. common 
 shareholders                       $          0.83  $        (2.18) 
 
 

(1) Adjusted net income, EBITDA and Adjusted EBITDA are not recognized measures under U.S. GAAP. Please refer to Appendix B of this release for the definition and reconciliation of these measures to Net income/(loss), the most directly comparable financial measure calculated and presented in accordance with U.S. GAAP.

Consolidated Fleet Selected Financial and Operational Data:

Set forth below are selected financial and operational data which are applicable only for our dry bulk vessel and containership segments for each of the three months ended March 31, 2026, and 2025, respectively, that we believe are useful in analyzing trends in our results of operations.

 
                                                     Three Months Ended 
                                                          March 31, 
                                                    -------------------- 
(Expressed in U.S. dollars except for operational 
 data)                                                 2026       2025 
Ownership Days(1)(7)                                       810     1,094 
Available Days(2)(7)                                       741     1,068 
Operating Days(3)(7)                                       740     1,064 
Daily TCE Rate(4)                                  $    14,926  $  9,555 
Fleet Utilization(5) (7)                                 99.9%     99.6% 
Daily vessel operating expenses(6)                 $     5,122  $  5,180 
 
 

(1) Ownership Days are the total number of calendar days in a period during which we owned a vessel.

(2) Available Days are the Ownership Days in a period less the aggregate number of days our vessels are off-hire due to scheduled repairs, dry-dockings or special or intermediate surveys.

(3) Operating Days are the Available Days in a period after subtracting unscheduled off-hire and idle days.

(4) Daily TCE Rate is not a recognized measure under U.S. GAAP. Please refer to Appendix B for the definition and reconciliation of this measure to Total vessel revenues, the most directly comparable financial measure calculated and presented in accordance with U.S. GAAP.

(5) Fleet Utilization is calculated by dividing the Operating Days during a period by the number of Available Days during that period.

(6) Daily vessel operating expenses are calculated by dividing vessel operating expenses for the relevant period by the Ownership Days for such period.

(7) Our definitions of Ownership Days, Available Days, Operating Days and Fleet Utilization may not be comparable to those reported by other companies.

APPENDIX A

CASTOR MARITIME INC.

Unaudited Condensed Consolidated Statements of Comprehensive Income / (Loss)

(Expressed in U.S. Dollars--except for number of share data)

 
(In U.S. dollars except for number of        Three Months Ended 
share data)                                       March 31, 
                                         --------------------------- 
                                             2026           2025 
REVENUES 
Time charter revenues                   $ 10,914,590   $ 11,322,496 
Pool revenues                              1,028,239             -- 
Total vessel revenues                   $ 11,942,829   $ 11,322,496 
Revenue from services (including 
 related party revenues)                $  9,315,113   $  9,021,663 
Total revenues                          $ 21,257,942   $ 20,344,159 
EXPENSES 
Voyage expenses (including commissions 
 to related party)                          (882,438)    (1,117,692) 
Vessel operating expenses                 (4,148,479)    (5,667,151) 
Cost of revenue from services             (5,610,294)    (4,723,514) 
Management fees - related parties           (847,140)    (1,279,215) 
Depreciation and amortization             (3,696,879)    (3,449,413) 
Loss on vessels held for sale 
 (including commissions to related 
 party)                                           --     (5,554,777) 
(Provision) / recovery of provision 
 for doubtful accounts                        75,622         (4,981) 
General and administrative expenses 
 (including related party fees)           (3,899,356)    (4,133,036) 
Net loss on sale of vessel (including 
 commissions to related party)                    --     (2,084,289) 
Net gain on disposition of assets                637         19,256 
Net (loss) / gain from equity method 
 investments                                (343,371)       569,498 
Net gain / (loss) from equity method 
 investments measured at fair value       46,481,698    (26,367,071) 
Operating income / (loss)               $ 48,387,942   $(33,448,226) 
--------------------------------------   -----------    ----------- 
Interest and finance costs, net(1) 
 (including related party interest 
 expense)                                   (337,528)    (1,287,414) 
Other income, net                         18,541,411      6,539,666 
Dividend income from equity method 
 investments measured at fair value 
 (related party)                           4,205,117      5,143,521 
Income taxes                              (1,579,121)      (294,409) 
 
Net income / (loss)                     $ 69,217,821   $(23,346,862) 
--------------------------------------   -----------    ----------- 
Less: Net (income) / loss attributable 
 to the non-controlling interest         (22,222,104)     4,261,079 
Net income / (loss) attributable to 
 Castor Maritime Inc.                     46,995,717    (19,085,783) 
Dividend on Series D Preferred Shares     (1,250,000)    (1,250,000) 
Deemed dividend on Series D Preferred 
 Shares                                     (799,816)      (712,537) 
Net income / (loss) attributable to 
 common shareholders of Castor 
 Maritime Inc.                          $ 44,945,901   $(21,048,320) 
--------------------------------------   -----------    ----------- 
Other comprehensive income / (loss): 
Foreign currency translation              (8,427,085)     9,187,348 
Net cash flow hedges                        (140,764)       256,907 
Other comprehensive income / (loss)       (8,567,849)     9,444,255 
Other comprehensive loss / (income) 
 attributable to noncontrolling 
 interests                                 3,571,480     (2,458,445) 
Other comprehensive income / (loss) 
 attributable to Castor Maritime Inc.     (4,996,369)     6,985,810 
 
Total comprehensive income / (loss)       60,649,972    (13,902,607) 
Less: Comprehensive (income) / loss 
 attributable to noncontrolling 
 interests                               (18,650,624)     1,802,634 
Total comprehensive income / (loss) 
 attributable to Castor Maritime Inc.     41,999,348    (12,099,973) 
 
Earnings / (loss) per common share, 
 basicattributable to Castor Maritime 
 Inc. common shareholders               $       4.65   $      (2.18) 
Earnings / (loss) per common share, 
 dilutedattributable to Castor 
 Maritime Inc. common shareholders      $       0.83   $      (2.18) 
Weighted average number of common 
 shares outstanding, basic                 9,662,354      9,662,354 
Weighted average number of common 
 shares outstanding, diluted              56,558,376      9,662,354 
 
 

(1) Includes interest and finance costs and interest income, if any.

CASTOR MARITIME INC.

Unaudited Condensed Consolidated Balance Sheets

(Expressed in U.S. Dollars--except for number of share data)

 
                                                 March 31,    December 31, 
                                                    2026          2025 
ASSETS 
--------------------------------------------- 
CURRENT ASSETS: 
Cash and cash equivalents                      $191,809,759  $ 151,775,129 
Due from related parties                         10,828,910     13,155,509 
Investment in equity securities                  19,335,272     27,759,775 
Investment in debt securities                       557,745        554,924 
Other current assets                             28,368,579     28,169,537 
Total current assets                            250,900,265    221,414,874 
---------------------------------------------   -----------   ------------ 
 
NON-CURRENT ASSETS: 
Vessels, net                                    154,259,328    156,496,033 
Property, plant and equipment, net               33,576,594     34,658,519 
Restricted cash                                   1,000,000      1,000,000 
Due from related parties                          2,893,839      2,893,839 
Investment in related party                     117,521,579    117,521,579 
Equity method investments                        43,303,140     50,045,840 
Equity method investments measured at fair 
 value                                          215,481,838    139,745,917 
Intangible assets, net                           20,112,217     21,173,403 
Goodwill                                         23,551,297     24,126,824 
Other non-current assets                         30,443,636     28,281,613 
Total non-current assets                        642,143,468    575,943,567 
Total assets                                    893,043,733    797,358,441 
---------------------------------------------   -----------   ------------ 
 
LIABILITIES, MEZZANINE EQUITY AND 
SHAREHOLDERS' EQUITY 
--------------------------------------------- 
CURRENT LIABILITIES: 
Current portion of long-term debt, net            6,479,332      5,637,620 
Current portion of financial liabilities, net     2,860,159      1,548,990 
Accrued liabilities                              15,731,739     16,700,000 
Due to related parties, current                   1,073,082      1,106,606 
Other current liabilities                        10,340,624      9,413,688 
Total current liabilities                        36,484,936     34,406,904 
---------------------------------------------   -----------   ------------ 
NON-CURRENT LIABILITIES: 
Long-term debt, net                              62,240,232     64,992,597 
Long--term financial liabilities, net            25,146,445     12,046,770 
Deferred tax liabilities                         11,624,337     10,596,230 
Other non-current liabilities                     5,972,582      6,358,462 
Total non-current liabilities                   104,983,596     93,994,059 
Total liabilities                               141,468,532    128,400,963 
---------------------------------------------   -----------   ------------ 
 
MEZZANINE EQUITY 
5.00% Series D fixed rate cumulative 
 perpetual convertible preferred shares: 
 100,000 shares issued and outstanding as of 
 March 31, 2026 and December 31, 2025, 
 aggregate liquidation preference of 
 $100,000,000 as of March 31, 2026 and 
 December 31, 2025                               81,513,891     80,714,075 
Total mezzanine equity                           81,513,891     80,714,075 
 
SHAREHOLDERS' EQUITY 
Common shares, $0.001 par value; 
 1,950,000,000 shares authorized; 9,662,354 
 issued and outstanding as of March 31, 2026 
 and December 31, 2025                                9,662          9,662 
Series B Preferred Shares - 12,000 shares 
 issued and outstanding as of March 31, 2026 
 and December 31, 2025                                   12             12 
Additional paid-in capital                      265,339,741    265,339,741 
Retained earnings                               284,398,681    239,452,780 
Accumulated other comprehensive income           15,632,143     20,628,512 
Total Castor Maritime Inc. shareholders' 
 equity                                         565,380,239    525,430,707 
Noncontrolling interests                        104,681,071     62,812,696 
Total shareholders' equity                      670,061,310    588,243,403 
=============================================   ===========   ============ 
Total liabilities, mezzanine equity and 
 shareholders' equity                          $893,043,733  $ 797,358,441 
---------------------------------------------   -----------   ------------ 
 

CASTOR MARITIME INC.

Unaudited Consolidated Statements of Cash Flows

 
                                                Three Months Ended 
(Expressed in U.S. Dollars)                          March 31, 
                                         --------------------------------- 
                                             2026              2025 
Cash Flows provided by / (used in) 
Operating Activities: 
Net income / (loss)                      $ 69,217,821    $  (23,346,862) 
Adjustments to reconcile net income to 
net cash provided by / (used in) 
Operating Activities: 
Depreciation and amortization               3,696,879         3,449,413 
Amortization and write off of deferred 
 finance charges                              117,245             8,587 
Amortization of fair value of acquired 
 time charters                                     --           119,733 
Straight line amortization of hire           (405,823)           52,084 
Net loss on sale of vessels                        --         2,084,289 
Loss on vessels held for sale                      --         5,554,777 
Provision / (recovery) of provision for 
 doubtful accounts                            (75,622)            4,981 
Share-based compensation                       62,575            53,753 
Non-cash compensation (transfer of 
 shares)                                           --           272,780 
Adjustments for non-cash finance costs         40,189                -- 
Net gain on disposition of assets                (637)          (19,256) 
Non-cash effects from translation to 
 reporting currency                          (942,498)          (89,232) 
Unrealized losses / (gains) from equity 
 method investments                           343,371          (569,498) 
Unrealized (gains) / losses from equity 
 method investments measured at fair 
 value                                    (46,481,698)       26,367,071 
Dividend income from equity method 
 investments measured at fair value 
 (related party)                           (4,205,117)       (5,143,521) 
Unrealized foreign exchange gains from 
 equity method investments                (10,236,718)       (3,179,953) 
Realized gain on sale of equity 
 securities                                (3,481,080)       (1,980,684) 
Unrealized gains on equity securities      (3,270,869)         (291,347) 
Unrealized gain on debt securities             (2,822)               -- 
Deferred income taxes                       1,582,716                -- 
Changes in operating assets and 
liabilities: 
Accounts receivable trade                      10,823        (1,955,462) 
Inventories                                   (19,705)          818,493 
Due from/to related parties                 2,462,778        (1,030,053) 
Prepaid expenses and other assets            (287,561)       (1,271,340) 
Accounts payable                             (446,428)        2,064,552 
Accrued liabilities                          (865,023)       (6,589,824) 
Income tax receivable / payable              (346,204)         (695,443) 
Derivative assets and liabilities, net        251,979          (467,075) 
Deferred revenue                              269,400            49,137 
Dry-dock costs paid                        (2,583,828)       (1,148,908) 
Dividends received from equity method 
 investments measured at fair value         4,205,117         5,143,521 
Net Cash provided by / (used in) 
 Operating Activities:                      8,609,260        (1,735,287) 
 
Cash flow provided by Investing 
Activities: 
Vessel acquisition and other vessel 
 improvements                                 (16,290)         (106,375) 
Net proceeds from sale of vessels                  --        29,191,321 
Advance received for sale of vessel                --         1,450,000 
Acquisitions of property and equipment, 
 net                                          (99,696)         (112,563) 
Purchase of equity securities                      --   --   (8,880,477) 
Proceeds from sale of equity securities    15,203,916        21,936,807 
Payments for acquisition of equity 
 method investments                           (36,858)       (2,595,745) 
Payments received from disposition of 
equity method investments                   5,702,697                -- 
Proceeds from disposition of equity 
investments                                 1,287,110                -- 
Payments for acquisition of equity 
 investments                               (1,106,423)               -- 
Net cash provided by Investing 
 Activities:                               20,934,456        40,882,968 
 
Cash flows (used in) / provided by 
Financing Activities: 
Dividends paid on Series D Preferred 
 Shares                                    (1,250,000)         (847,222) 
Repayment of long-term debt (including 
 related party)                            (1,511,693)      (50,527,407) 
Proceeds from long-term debt                       --         1,577,002 
Proceeds from long term financial 
liability                                  15,600,000                -- 
Repayment of long-term financial 
 liability                                   (761,040)               -- 
Payment of deferred financing costs          (476,653)         (110,000) 
Net cash (used in) / provided by 
 Financing Activities:                     11,600,614       (49,907,627) 
 
 
Effect of exchange rate changes on 
 cash, cash equivalents and restricted 
 cash                                      (1,109,700)        1,289,919 
Net increase / (decrease) in cash, cash 
 equivalents, and restricted cash          40,034,630        (9,470,027) 
Cash, cash equivalents and restricted 
 cash at the beginning of the period      152,775,129        88,616,996 
Cash, cash equivalents and restricted 
 cash at the end of the period           $192,809,759    $   79,146,969 
 

APPENDIX B

Non-GAAP Financial Information

Daily Time Charter ("TCE") Rate. The Daily Time Charter Equivalent Rate ("Daily TCE Rate") is a measure of the average daily revenue performance of a vessel. The Daily TCE Rate is not a measure of financial performance under U.S. GAAP (non-GAAP measure) and should not be considered as an alternative to any measure of financial performance presented in accordance with U.S. GAAP. We calculate Daily TCE Rate by dividing total revenues (time charter and/or voyage charter revenues, and/or pool revenues, net of charterers' commissions), less voyage expenses, by the number of Available Days during that period. Under a time charter, the charterer pays substantially all the vessel voyage related expenses. However, we may incur voyage related expenses when positioning or repositioning vessels before or after the period of a time or other charter, during periods of commercial waiting time or while off-hire during dry-docking. Under voyage charters, the majority of voyage expenses are generally borne by us whereas for vessels in a pool, such expenses are borne by the pool operator. The Daily TCE Rate is a standard shipping industry performance measure used primarily to compare period-to-period changes in a company's performance and management believes that the Daily TCE Rate provides meaningful information to our investors since it compares daily net earnings generated by our vessels irrespective of the mix of charter types (i.e., time charter, voyage charter, pools) under which our vessels are employed between the periods while it further assists our management in making decisions regarding the deployment and use of our vessels and in evaluating our financial performance. Our calculation of the Daily TCE Rates may be different from and may not be comparable to that reported by other companies.

The following table reconciles the calculation of the Daily TCE Rate which is applicable only for our dry bulk and containership fleet to Total vessel revenues (applicable only to dry bulk and containership segments) for the periods presented (amounts in U.S. dollars, except for Available Days):

 
                                              Three Months Ended 
                                                   March 31, 
                                          -------------------------- 
(In U.S. dollars, except for Available 
Days)                                         2026          2025 
Total vessel revenues                     $11,942,829   $11,322,496 
Voyage expenses - including commissions 
 to related party                            (882,438)   (1,117,692) 
TCE revenues                              $11,060,391   $10,204,804 
----------------------------------------   ----------    ---------- 
Available Days                                    741         1,068 
Daily TCE Rate                            $    14,926   $     9,555 
----------------------------------------   ----------    ---------- 
 
 

EBITDA and Adjusted EBITDA. EBITDA and Adjusted EBITDA are not measures of financial performance under U.S. GAAP, do not represent and should not be considered as an alternative to net income, operating income, cash flow from operating activities or any other measure of financial performance presented in accordance with U.S. GAAP. We define EBITDA as earnings before interest and finance costs (if any), net of interest income, taxes (when incurred), depreciation and amortization of deferred dry-docking costs. Adjusted EBITDA represents EBITDA adjusted to exclude unrealized gain/loss on equity and debt securities and equity method investments (including those measured at fair value), unrealized foreign exchange losses / (gains) from equity method investments and non-recurring expenses, which the Company believes are not indicative of the ongoing performance of its core operations. EBITDA and Adjusted EBITDA are used as supplemental financial measures by management and external users of financial statements to assess our operating performance. We believe that EBITDA and Adjusted EBITDA assist our management by providing useful information that increases the comparability of our operating performance from period to period and against the operating performance of other companies in our industry that provide EBITDA information. This increased comparability is achieved by excluding the potentially disparate effects between periods or companies of interest, other financial items, depreciation and amortization and taxes for EBITDA, and further excluding unrealized gain/loss on securities and non-recurring expenses for Adjusted EBITDA, which items are affected by various and possibly changing financing methods, capital structure and historical cost basis and which items may significantly affect net income between periods. We believe that including EBITDA and Adjusted EBITDA as measures of operating performance benefits investors in (a) selecting between investing in us and other investment alternatives and (b) monitoring our ongoing financial and operational strength. Our basis of computing EBITDA and Adjusted EBITDA as presented below may be different from and may not be comparable to similarly titled measures of other companies.

The following table reconciles EBITDA and Adjusted EBITDA to Net (loss)/ income, the most directly comparable U.S. GAAP financial measure, for the periods presented:

 
                                             Three Months Ended 
                                                  March 31, 
                                         --------------------------- 
(In U.S. dollars)                           2026           2025 
Net income / (loss), net of taxes       $ 69,217,821   $(23,346,862) 
Depreciation and amortization              3,696,879      3,449,413 
Interest and finance costs, net(1)           337,528      1,287,414 
Income taxes                               1,579,121        294,409 
EBITDA                                  $ 74,831,349   $(18,315,626) 
======================================   ===========    =========== 
Unrealized (gain) / loss on equity 
 securities                               (3,270,869)      (291,347) 
Unrealized (gain) / loss on debt 
 securities                                   (2,822)            -- 
Unrealized loss / (gain) from equity 
 method investments                          343,371       (569,498) 
Unrealized (gains) / losses from 
 equity method investments measured at 
 fair value                              (46,481,698)    26,367,071 
Unrealized foreign exchange losses / 
 (gains) from equity method 
 investments                             (10,236,718)    (3,179,953) 
(Gain) / Loss on vessels held for sale            --      5,554,777 
Share-based compensation                      62,575         53,753 
Non-cash compensation (transfer of 
 shares)                                          --        272,780 
Adjusted EBITDA                         $ 15,245,188   $  9,891,957 
======================================   ===========    =========== 
 
 

(1) Includes interest and finance costs and interest income, if any.

Adjusted Net Income. To derive Adjusted Net Income/(Loss) from Net Income/(Loss), we exclude certain non-cash items, as provided in the table below. We believe that Adjusted Net Income assists our management and investors by increasing the comparability of our performance from period to period since each such measure eliminates the effects of such non-cash item as unrealized losses from investments measured at fair value and other items which may vary from year to year, for reasons unrelated to overall operating performance. Our method of computing Adjusted Net Income may not necessarily be comparable to other similarly titled captions of other companies due to differences in methods of calculation. The following table reconciles Adjusted Net Income for the periods presented:

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