v3.26.1
Basis of Presentation and General Information (Tables)
12 Months Ended
Dec. 31, 2025
Basis of Presentation and General Information [Abstract]  
Subsidiaries

As of December 31, 2025, the Company was the sole owner of all outstanding shares of the following subsidiary companies, other than the two Shipowning Companies that were distributed to Rubico Inc. The following list is not exhaustive as the Company has other subsidiaries relating to vessels that have been sold and that remain dormant for the periods presented in these consolidated financial statements as well as intermediary companies that own shipowning companies that are 100% subsidiaries of the Company.

 

Companies

Date of

Incorporation

Country of

Incorporation

Activity

1

Top Tanker Management Inc.

May 2004

Marshall Islands

Management company

2 Top Mega Yachts Inc.
March 2024
Marshall Islands Holding company (dormant)

 

Wholly owned Shipowning Companies (“SPC”) with

vessels under operating lease during years ended

December 31, 2023, 2024 and 2025

Date of

Incorporation

Country of

Incorporation

Vessel

End of operating lease

1

South California Inc.

 January 2018

Marshall Islands

Eco Bel Air

December 15, 2025

2

Malibu Warrior Inc.

January 2018

Marshall Islands

Eco Beverly Hills

December 22, 2025


Wholly owned SPCs with vessels in operation during

years ended December 31, 2023, 2024 and 2025

Date of

Incorporation

Country of

Incorporation

Vessel

Delivery Date

1

PCH Dreaming Inc.

January 2018

Marshall Islands

Eco Marina Del Rey

March 2019

2

Roman Empire Inc.

February 2020

Marshall Islands

Eco West Coast

March 2021 (Distributed to

Rubico Inc. on August 1, 2025)

3

Athenean Empire Inc.

February 2020

Marshall Islands

Eco Malibu

May 2021 (Distributed to

Rubico Inc. on August 1, 2025)

4
Julius Caesar Inc.
May 2020
Marshall Islands
Julius Caesar
January 2022
5
Legio X Inc.
December 2020
Marshall Islands
Legio X Equestris
March 2022
6
Eco Oceano CA Inc.
December 2020
Marshall Islands
Eco Oceano CA
March 2022
7
Seawolf Ventures Limited
August 2015
Marshall Islands M/Y Par Bellvm August 2023

Wholly owned SPCs with vessels under construction during

the year ended December 31, 2025

Date of

Incorporation

Country of

Incorporation

Vessel

Delivery Date

1

Roman Explorer Inc

September 2023

Marshall Islands

Hull No 158

Q2 2027 (sold in March 31, 2026)

50% Owned Companies

As of December 31, 2023, 2024 and 2025, the Company was the owner of 50% of outstanding shares of the following companies.

         


SPC

Date of

Incorporation

Country of

Incorporation

Vessel

Built Date

1

California 19 Inc.

May 2019

Marshall Islands

Eco Yosemite Park

March 2020

2

California 20 Inc.

May 2019

Marshall Islands

Eco Joshua Park

March 2020

Acquired Assets
The Company accounted for the abovementioned acquisitions as a transfer of assets between entities under common control and has recognized the vessels at their historical carrying amounts at the date of transfer. The amount of the consideration given in excess of the historical carrying value of the net assets acquired is recognized as a reduction to the Company’s additional paid in capital and presented as Excess consideration over acquired assets in the Company’s consolidated statement of stockholders’ equity for the year ended December 31, 2025. The net assets of Roman Explorer Inc. as of April 11, 2025 amounted to $8,567 and related to advances paid for the Newbuilding Yacht. The assets and liabilities of Seawolf Ventures Limited (shipowning company that owns 100% of M/Y Para Bellvm as of April 11, 2025) and an analysis of the Excess consideration over the carrying value of acquired assets is presented in the tables below:

Seawolf Ventures Limited
       
Cash and cash equivalents (including restricted cash)
   
249
 
Prepayments and other
   
56
 
Inventories
   
27
 
Vessels, net
   
26,461
 
Accounts payable
   
(40
)
Accrued liabilities
   
(248
)
Long-term debt, net (current and non-current portion)
   
(13,681
)
Total Net Assets of Seawolf Ventures Limited
   
12,824
 
Total Net Assets of Seawolf Ventures Limited and Roman Explorer Inc.
    21,391
 

As of December 31,
 
2025
 
Consideration
   
47,000
 
Less: Carrying value of net assets of companies acquired
   
(21,391
)
Excess consideration over acquired assets
   
25,609
Assets and Liabilities of Rubico
The assets and liabilities of Rubico on August 1, 2025, were as follows:

Cash and cash equivalents (including restricted cash)
   
1,023
 
Accounts receivable trade (current and non-current portion)
   
781
 
Due from related parties
   
571
 
Prepayments and other
   
318
 
Inventories
   
194
 
Vessels, net
   
107,930
 
Accounts payable
   
(2,029
)
Accrued liabilities
   
(523
)
Unearned revenue
   
(1,395
)
Due to related parties
   
(153
)
Long-term debt, net (current and non-current portion)
   
(73,349
)
Total Net Assets of Rubico
   
33,368
 
Distribution of net assets of Rubico to the Company’s shareholders
   
(33,368
)