v3.26.1
General Information and Basis of Presentation
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
General Information and Basis of Presentation
1.
General Information and Basis of Presentation
Imperial Petroleum Inc. (“Imperial”) was formed by StealthGas Inc (the “former Parent Company”) on May 14, 2021 under the laws of the Republic of the Marshall Islands. Initial share capital of Imperial consisted of 33 common shares. StealthGas Inc. separated its crude and product tankers by transferring to Imperial its interest in 4 subsidiaries, Clean Power Inc., MR Roi Inc., King of Hearts Inc. and Tankpunk Inc. (the “Subsidiaries”), each owning one tanker. The transfer was completed on November 10, 2021 in exchange for 318,318 newly issued common shares and 795,878 Series A 8.75% Preferred Shares (the “Series A Preferred Shares”) in Imperial. On December 3, 2021, StealthGas Inc. distributed the 318,351 common shares and 795,878 8.75% Series A Preferred Shares (with a liquidation preference of $25.00 per share) in Imperial to holders of StealthGas Inc.’s common stock on a pro rata basis (the “2021
Spin-Off”).
The accompanying consolidated financial statements include the accounts of Imperial and its wholly owned subsidiaries (collectively, the “Company”) using the historical carrying costs of the assets and the liabilities of the Subsidiaries from their dates of incorporation until their dates of disposal, if any.
On June 21, 2023, the Company completed the
spin-off
transaction (the
“Spin-off”)
of its wholly-owned subsidiary C3is Inc. (“C3is”), which was formed by the Company in July 2022. Prior to the
Spin-off,
Imperial received all issued and outstanding common shares and all 600,000 5.00% Series A Perpetual Convertible Preferred shares of C3is (Note 3) in exchange for the contribution to C3is of the entities owning Imperial’s two Handysize drybulk carriers, “Eco Bushfire” and “Eco Angelbay” together with $5,000,000 in cash as working capital. Imperial, as the sole shareholder of C3is, distributed the common shares it held in C3is to the Company’s stockholders and warrant holders in accordance with the terms of the Company’s outstanding warrants on a pro rata basis on June 21, 2023. Common shares of C3is commenced trading on June 21, 2023 on the Nasdaq Capital Market under the ticker symbol “CISS”. Imperial Inc. continues to operate in the tanker and dry bulk shipping market and remains a publicly traded company.
The assets and liabilities of C3is on June 21, 2023, were as follows:
 
    
June 21, 2023
 
Cash and cash equivalents
     5,000,000  
Trade and other receivables
     877,202  
Inventories
     124,813  
Advances and prepayments
     192,961  
Due from related party
     188,750  
Vessels, net (after impairment of $8,996,023)
     28,500,000  
Trade accounts payable
     816,187  
Accrued and other liabilities
     357,647  
Deferred income
     115,940  
Net assets of C3is distributed to stockholders and warrantholders
  
 
33,593,952
 
Less investment in preferred shares of C3is issued as part of
Spin-off
     (12,636,000
Distribution of net assets of C3is to stockholders and warrantholders
  
 
20,957,952
 
At December 31, 2025, the Company’s fleet was comprised of 19 vessels consisting of 7 medium range (M.R.) type Product tankers, 2 Suezmax crude oil tankers, 3 Handysize drybulk carriers, 5 Supramax drybulk carriers and 2 Kamsarmax drybulk carriers providing worldwide marine transportation services under long, medium or short-term charters.
 
The Company’s vessels are managed by Stealth Maritime Corporation S.A. (the “Manager”), a company controlled by members of the family of the Company’s Chief Executive Officer. The Manager, a related party, was incorporated in Liberia and registered in Greece on May 17, 1999 under the provisions of law 89/1967, 378/1968 and article 25 of law 27/75 as amended by article 4 of law 2234/94. (Note 3).
At December 31, 2025, the Company held 100% interest in the below companies.
 
Company
 
Date of

Incorporation
   
Name of Vessel

Owned by
Subsidiary
   
Dead Weight
Tonnage
(“dwt”)
   
Acquisition
Date
   
Disposal
Date
 
Clean Power Inc.
   
5/2/2007
      Magic Wand       47,000      
9/1/2008
       
MR Roi Inc.
   
5/2/2007
      Clean Thrasher       47,000      
27/2/2008
       
King of Hearts Inc.
   
17/3/2008
      Clean Sanctuary       46,000      
14/7/2009
       
Nirvana Product Trading Inc
   
25/2/2022
      Clean Nirvana       50,000      
28/3/2022
      —   
Volume Jet Trading Inc.
   
25/2/2022
      Clean Justice       46,000      
31/5/2022
      —   
Intercontinental Crude and Product Enterprises Inc.
   
18/5/2022
      Suez Enchanted       160,000      
3/6/2022
      —   
Petroleum Trading and Shipping Inc.
   
21/4/2022
      Suez Protopia       160,000      
3/6/2022
      —   
Haven Exotic Trading Inc.
   
31/1/2023
      Eco Wildfire       33,000      
28/3/2023
      —   
Blue Oddysey International Inc.
   
31/1/2023
      Glorieuse       38,000      
27/3/2023
      —   
Aquatic Success International Inc.
   
6/9/2023
      Aquadisiac       51,000      
18/2/2024
      —   
Alpine Hydrocarbons Inc.
   
6/9/2023
      Gstaad Grace II     113,000      
28/2/2024
     
26/4/2024
 
Poseidonas Corporation Inc.
   
20/5/2024
      Neptulus       33,000      
24/8/2024
      —   
Imperial Petroleum Product Solutions Inc.
   
20/5/2024
      Clean Imperial       40,000      
10/1/2025
      —   
Artemisia Commodities Inc.
   
13/9/2024
      Eco Sikousis       82,000      
31/5/2025
      —   
Aurelia World Transports Inc.
   
13/9/2024
      Eco Czar       82,000      
14/6/2025
      —   
Guinevere Dry Cargoes Inc.
   
13/9/2024
      Supra Duke       56,000      
13/6/2025
      —   
Edrys Shipments Inc.
   
13/9/2024
      Supra Baron       56,000      
22/6/2025
      —   
Ophelia Grain Inc.
   
13/9/2024
      Supra Sovereign       56,000      
19/6/2025
      —   
Laurentia Bulk Inc.
   
13/9/2024
      Supra Monarch       56,000      
23/5/2025
      —   
Sapphira Wheat Inc.
   
13/9/2024
      Supra Pasha       56,000      
26/4/2025
      —   
Marvellous Iron Transport Inc.**
   
30/12/2025
      —        —        —        —   
Ancient Mythology Trading Inc.****
   
22/12/2025
      —        —        —        —   
Blackhawk Fire Industries Inc. ***
   
30/12/2025
      —        —        —        —   
Catharge Transports Inc. ****
   
30/12/2025
      —        —        —        —   
Out and About Grain and Wheat Inc. ****
   
22/12/2025
      —        —        —        —   
Panacea Potions Inc. ****
   
22/12/2025
      —        —        —        —   
Rider Petroleum Products Inc. ****
   
22/12/2025
      —        —        —        —   
 
*
The vessel Gstaad Grace II was sold on April 26, 2024 (Note 3) and the vessel owning company became dormant.
**
The Post Panamax bulker vessel “Post Marvel” owned by Marvellous Iron Transport Inc. was delivered to the Company on January 12, 2026 (Notes 3, 17)
***
The drybulk carrier vessel “Eco Crossfire” owned by Blackhawk Fire Industries Inc. was delivered to the Company on April 3, 2026 (Notes 3, 17)
****
Companies are associated with the acquisition of four drybulk carriers and one product tanker (Note 3).
Effective as of the opening of trading on April 28, 2023, the Company effected
a one-for-fifteen reverse
stock split of its shares of common stock. The reverse stock split affected all outstanding shares of common stock. No fractional shares were issued in connection with the reverse split. Stockholders who would otherwise hold a fractional share of the Company’s common stock received a cash payment in lieu of such fractional share. Furthermore, in connection with the reverse stock split, the exercise price of the Company’s outstanding warrants
 
at that date increased and the number of shares issuable upon their exercise decreased in accordance with their terms. In addition, the conversion price of the Company’s Series C Cumulative Convertible Perpetual Preferred Shares was proportionately adjusted in accordance with their terms (Note 9). The par value and other terms of the Company’s shares of common stock were not affected by the reverse stock split.
During 2023, 2024 and 2025 one, two and two charterers, respectively, accounted for 10% or more of the Company’s revenues.
 
     Year ended December 31,  
Charterer
  
2023
   
2024
   
2025
 
A
     21 %     —        —   
B
     —        10     19
C
     —        11     —   
D
     —        —        12