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PSHGPerformance Shipping Inc.
$1.68$66M
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HomeStocksPSHGBalance Sheet

Performance Shipping Inc. (PSHG) Balance Sheet

16Y historyFree accessUpdated daily

The company maintains a manageable leverage profile with a debt-to-equity ratio of 0.69%, though total assets have surged to $559.9 million, increasing exposure to cyclical tanker valuations.

PSHG Balance Sheet

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10
Total Current Assets58.01M78.65M79.91M53.46M19.43M28.43M37.38M10.49M24.82M17.32M38.39M91.87M22.98M36.91M43.56M12.38M
Cash & Short-Term Investments48.17M70.31M67.27M38.73M9.57M21.38M26.36M10.49M6.44M17.32M38.39M91.87M19.68M31.53M41.35M11.1M
Cash Only48.17M70.31M67.27M38.73M9.57M21.38M26.36M10.49M6.44M17.32M38.39M91.87M19.68M31.53M41.35M11.1M
Short-Term Investments0000000000000000
Accounts Receivable6.29M5.81M8.28M9.11M3.79M3.5M3.98M110K428K471K753K691K534K215K162.84K435.28K
Days Sales Outstanding27.2924.2527.7444.2337.9330.4154.181.576.565.184.424.663.611.392.227.7
Inventory949K549K2.2M3.04M4.29M1.98M2.85M634K1.67M2.58M3.7M2.31M1.96M3.21M1.83M623.64K
Days Inventory Outstanding8.275.3719.629.1940.1422.5556.3210.6818.6820.4326.222.6416.8127.3156.3772.23
Other Current Assets2.6M1.98M2.16M66K104K290K3.07M018.38M9M0600K0000
Total Non-Current Assets501.84M251.74M216.35M239.52M125.5M129.43M93.19M89.59M207.49M249.22M397.33M317.39M293.73M300.13M166.45M92.97M
Property, Plant & Equipment498.54M248.13M213.55M236.84M123.19M129.24M83.86M86.87M202.22M241.3M385.54M307.18M265.69M260.94M158.83M92.08M
Fixed Asset Turnover0.17x0.35x0.51x0.32x0.30x0.33x0.32x0.29x0.12x0.14x0.16x0.18x0.20x0.22x0.17x0.06x
Goodwill0000000000000000
Intangible Assets0000000000000000
Long-Term Investments01M1M1.05M0000009M00000
Other Non-Current Assets3.3M2.61M1.8M1.62M2.31M184K9.32M2.73M5.27M7.92M2.8M10.21M28.04M39.19M7.63M895.85K
Total Assets559.85M330.39M296.27M292.98M144.92M157.85M130.57M100.09M232.31M266.53M435.72M409.26M316.71M337.05M210.01M105.35M
Asset Turnover0.15x0.26x0.37x0.26x0.25x0.27x0.21x0.26x0.10x0.12x0.14x0.13x0.17x0.17x0.13x0.05x
Asset Growth %69.45%11.52%1.12%102.16%-8.19%20.9%30.46%-56.92%-12.84%-38.83%6.47%29.22%-6.03%60.49%99.35%-
Total Current Liabilities26.19M14.86M15.34M26.1M15.19M10.82M8.07M2.86M96.95M127.13M24.7M9.29M3.78M6.11M3.12M2.39M
Accounts Payable3.41M2.21M4.63M4.58M5.74M1.47M1.32M1.19M1.72M1.47M2.71M1.81M1.74M2.67M1.92M436.25K
Days Payables Outstanding29.7121.6541.244.0353.7716.7626.1520.0819.2111.6419.1517.7314.8822.7658.9750.52
Short-Term Debt12.39M7.44M7.43M16.75M7.79M7.77M4.28M096.95M127.13M19.9M5.8M0001.36M
Deferred Revenue (Current)0930K01.38M1.47M1.17M0305K439K108K647K491K972K1.26M102.43K543.92K
Other Current Liabilities1.08M789K0433K-1.22M-784K777K0000000316.61K3.89K
Current Ratio2.22x5.29x5.21x2.05x1.28x2.63x4.63x3.67x0.26x0.14x1.55x9.89x6.08x6.04x13.98x5.18x
Quick Ratio2.18x5.26x5.06x1.93x1.00x2.44x4.28x3.45x0.24x0.12x1.40x9.64x5.56x5.52x13.40x4.92x
Cash Conversion Cycle5.857.976.1529.424.336.284.35-7.836.0213.9611.479.575.535.93-0.449.41
Total Non-Current Liabilities210.23M40.29M47.74M111.17M42.39M50.24M36.33M4.51M4.58M48.52M196.55M152.82M148.47M92.18M364.25K18.35M
Long-Term Debt209.94M40.02M47.46M110.93M42.11M49.9M28M0045.62M171.73M143.36M148.34M91.91M018.17M
Capital Lease Obligations0033K90K18K90K118K000000000
Deferred Tax Liabilities0000000000000-271K00
Other Non-Current Liabilities292K273K246K156K262K251K146K1.65M4.58M171K121K169K80K00181.68K
Total Liabilities236.42M55.15M63.08M137.27M57.58M61.06M36.33M4.51M101.53M175.65M196.55M152.82M152.24M98.29M3.48M20.74M
Total Debt222.4M47.51M54.98M127.84M49.9M57.67M32.28M096.95M172.75M191.63M149.16M148.34M91.91M018.17M
Net Debt174.23M-22.8M-12.28M89.11M40.32M36.29M5.92M-10.49M90.51M155.43M153.24M57.29M128.65M60.38M-41.35M7.07M
Debt / Equity0.69x0.17x0.24x0.82x0.57x0.60x0.34x-0.74x1.90x0.80x0.58x0.90x0.38x-0.21x
Debt / EBITDA4.67x0.85x0.61x2.60x-5.72x----42.71x7.40x-4.29x--
Net Debt / EBITDA3.66x-0.41x-0.14x1.81x-3.60x----34.15x2.84x-2.82x-3.75x-
Interest Coverage9.86x31.09x8.23x7.67x-4.61x2.10x-9.72x-0.70x1.25x-20.01x-1.45x1.45x-11.97x2.81x2.63x-3.16x
Total Equity323.43M275.24M233.18M155.71M87.35M96.8M94.24M95.58M130.77M90.88M239.17M256.44M164.47M238.76M206.53M84.61M
Equity Growth %17.51%18.04%49.76%78.26%-9.76%2.72%-1.4%-26.91%43.9%-62%-6.73%55.93%-31.12%15.6%144.1%-
Book Value per Share8.317.026.5624.15260.68293.59493.451517.0145901.02999999.00999999.00999999.00999999.00999999.00999999.00999999.00
Total Shareholders' Equity323.43M275.24M233.18M155.71M87.35M96.8M94.24M95.58M130.77M90.88M239.17M256.44M164.47M238.76M206.53M84.61M
Common Stock124K124K123K42K51K51K489K143K40K94K739K731K350K322K230.76K61.06K
Retained Earnings-211.08M-259.22M-301.12M-358.04M-370.14M-360.43M-365.21M-333.15M-280.26M-284.07M-134.69M-116.42M-112.12M-25.1M-2.53M-2M
Treasury Stock0000000000000000
Accumulated OCI102K53K49K66K-2K8K69K57K6K-20K5K-68K0000
Minority Interest0000000000000000

Key Metrics

Growth RegimeMixed
ProfitabilityModerate
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

High fleet concentration volatility

Asset Base Expansion Drives Volatility

As reported in recent financial filings, PSHG's total assets surged from $296.3 million in 2023Q4 to $559.9 million by 2025Q4, reflecting an aggressive expansion strategy that has fundamentally altered the company's balance sheet composition and increased its exposure to cyclical tanker market valuations.

The rapid growth in asset value appears driven by significant capital deployment into the fleet rather than organic operational scaling. Investors should monitor whether this expansion provides sustainable earnings power or merely increases the company's sensitivity to future vessel price corrections.

Leverage Profile Remains Strategically Conservative

Based on the company's reported figures, the debt-to-equity ratio has remained relatively contained, fluctuating between 0.14 and 0.71 over the last ten quarters, which suggests that management has avoided excessive reliance on external financing despite the recent increase in total debt to $222.4 million.

While the current leverage levels appear manageable, the jump in debt from $43.8 million in 2025Q2 to $222.4 million in 2025Q4 warrants further investigation into the terms of these obligations. This shift may indicate a transition toward a more aggressive capital structure that could pressure cash flows if charter rates decline.

Cash Position Masks Operational Fluctuations

According to quarterly balance sheet data, PSHG's cash reserves have exhibited extreme volatility, peaking at $212.2 million in 2025Q3 before dropping to $48.2 million, a trend that highlights the company's reliance on lumpy asset sales to maintain its liquidity buffer against operational shocks.

The wide variance in cash levels suggests that the company's liquidity is highly dependent on the timing of vessel transactions rather than consistent operational cash generation. This lack of stability may limit the firm's ability to navigate prolonged market downturns without resorting to dilutive equity raises.

Asset Concentration Risks Fleet Quality

As indicated by the company's financial statements, the entirety of PSHG's asset base is concentrated in net PPE, which grew to $498.5 million by 2025Q4, leaving the firm with zero goodwill and a heavy reliance on the market value of its five Aframax tankers.

The absence of intangible assets simplifies the balance sheet but underscores the company's vulnerability to vessel-specific impairment risks. Because the business model is entirely dependent on the performance of a small, standardized fleet, any decline in Aframax demand could lead to rapid asset value erosion.

Retained Earnings Deficit Signals Risk

Based on reported figures, the company's persistent negative retained earnings, which reached -$211.1 million in 2025Q4, suggest that historical capital allocation has not yet generated sufficient cumulative profitability to offset past losses, raising questions about the long-term sustainability of the current business model.

This structural deficit may indicate that the company's recent growth is being funded by capital recycling rather than organic profit reinvestment. Investors should be cautious, as this pattern often precedes further dilution or the need for continued asset divestitures to support the balance sheet.

PSHG — Frequently Asked Questions

Quick answers to the most common questions about buying PSHG stock.

What are the total assets of Performance Shipping Inc. (PSHG)?

As of 2025, Performance Shipping Inc. (PSHG) had total assets of $559.9M including $58.0M in current assets.

How much debt does Performance Shipping Inc. (PSHG) have?

Performance Shipping Inc. (PSHG) carries total debt of $222.4M, offset by $48.2M in cash and short-term investments. Comparing total debt to cash helps evaluate the company's debt burden and net leverage.

What is the book value or shareholders' equity of Performance Shipping Inc.?

Performance Shipping Inc. (PSHG) has total shareholders' equity (book value) of $323.4M ($8.31 book value per share). Book value represents the net worth of the company belonging to common stock holders.

What is Performance Shipping Inc.'s current ratio and liquidity?

Performance Shipping Inc. (PSHG) reported a current ratio of 2.22x. A current ratio above 1.0x indicates that the company has more current assets than current liabilities, suggesting sufficient short-term liquidity.