SOH Financial Restatement Bullish

SOUTH OCEAN HOLDINGS LIMITED - Restatement of Earnings and Headline Earnings Per Share for the Interim Period Ended 30 June 2025 and the Year Ended

South Ocean Holdings Limited
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What this filing means

South Ocean Holdings (SOH) has restated its FY2024 and H1 2025 earnings upwards due to a calculation error involving minority interests, resulting in significantly better-than-initially-reported EPS figures.

Bull case

  • FY2024 earnings per share restated upwards by 35.8% from 16.67c to 22.64c, reflecting much stronger historical earnings power.
  • H1 2025 interim losses per share significantly reduced from (15.20)c to (9.31)c, an improvement of 38.8% on the reported bottom line.

Bear case

  • The error—confusing total income with income attributable to the parent—is a fundamental accounting failure regarding non-controlling interests.

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Category
Financial Restatement
Published
Mar 3, 2026

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