# Octave Specialty Group Inc: financial statements, quarterly

OSG · NYSE · CIK 874501 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/osg.md) · [Financials](/companies/osg/financials.md) · [Filings](/companies/osg/filings.md) · [Insiders](/companies/osg/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/osg/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | period not labelled (2023-12-31) | Q1 FY2024 (2024-03-31) | Q1 FY2024 (2024-06-30) | Q1 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q2 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [15.0](/filings/0000874501-24-000245.md) | [12.3 d](/filings/0001628280-26-014653.md) | [17.7](/filings/0000874501-25-000086.md) | [13.2](/filings/0000874501-25-000132.md) | [23.1](/filings/0001628280-25-051136.md) | [38.0 d](/filings/0001628280-26-014653.md) | [36.8](/filings/0001628280-26-031393.md) | [30.3](/filings/0001628280-26-054446.md) | [36.1](/filings/0001628280-25-051136.md) | [40.2 d](/filings/0001628280-26-014653.md) | [68.2](/filings/0001628280-26-031393.md) | [49.7](/filings/0001628280-26-054446.md) |
| Interest expense | $m | [16.0](/filings/0000874501-24-000245.md) | [(48.0) d](/filings/0001628280-26-014653.md) | [0.0](/filings/0000874501-25-000086.md) | [16.0](/filings/0000874501-24-000172.md) | [20.0](/filings/0000874501-24-000245.md) | [(41.6) d](/filings/0001628280-26-014653.md) | [5.5](/filings/0000874501-25-000086.md) | [5.6](/filings/0000874501-25-000132.md) | [6.2](/filings/0001628280-25-051136.md) | [1.4 d](/filings/0001628280-26-014653.md) | not reported | not reported |
| Income tax | $m | [1.0](/filings/0000874501-24-000245.md) | [(6.0) d](/filings/0001628280-26-014653.md) | [0.1](/filings/0000874501-25-000086.md) | [(0.0)](/filings/0000874501-25-000132.md) | [(0.9)](/filings/0001628280-25-051136.md) | [1.7 d](/filings/0001628280-26-014653.md) | [(0.6)](/filings/0001628280-26-031393.md) | [(2.2)](/filings/0001628280-26-054446.md) | [(1.2)](/filings/0001628280-25-051136.md) | [9.2 d](/filings/0001628280-26-014653.md) | [(0.5)](/filings/0001628280-26-031393.md) | [0.5](/filings/0001628280-26-054446.md) |
| Net income | $m | [65.9](/filings/0000874501-25-000032.md) | [(15.7)](/filings/0000874501-25-000032.md) | [20.8](/filings/0000874501-25-000086.md) | [(0.8)](/filings/0000874501-25-000132.md) | [(27.5)](/filings/0001628280-25-051136.md) | [(548)](/filings/0000874501-25-000032.md) | [(46.4)](/filings/0001628280-26-031393.md) | [(73.0)](/filings/0001628280-26-054446.md) | [(113)](/filings/0001628280-25-051136.md) | [(27.4) d](/filings/0001628280-26-014653.md) | [(6.9)](/filings/0001628280-26-031393.md) | [(12.2)](/filings/0001628280-26-054446.md) |
| Diluted EPS | $ per share | [1.44](/filings/0000874501-25-000032.md) | [(0.24)](/filings/0000874501-25-000032.md) | [0.44](/filings/0000874501-25-000086.md) | [(0.02)](/filings/0000874501-25-000132.md) | [(0.63)](/filings/0001628280-25-051136.md) | [(10.23)](/filings/0000874501-25-000032.md) | [(1.21)](/filings/0001628280-26-031393.md) | [(1.51)](/filings/0001628280-26-054446.md) | [(2.35)](/filings/0001628280-25-051136.md) | not reported | [(0.13)](/filings/0001628280-26-031393.md) | [(0.33)](/filings/0001628280-26-054446.md) |
| Basic EPS | $ per share | [1.44](/filings/0000874501-25-000032.md) | [(0.24)](/filings/0000874501-25-000032.md) | [0.44](/filings/0000874501-25-000086.md) | [(0.02)](/filings/0000874501-25-000132.md) | [(0.63)](/filings/0001628280-25-051136.md) | [(10.23)](/filings/0000874501-25-000032.md) | [(1.21)](/filings/0001628280-26-031393.md) | [(1.51)](/filings/0001628280-26-054446.md) | [(2.35)](/filings/0001628280-25-051136.md) | not reported | [(0.13)](/filings/0001628280-26-031393.md) | [(0.33)](/filings/0001628280-26-054446.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | period not labelled (2023-12-31) | Q1 FY2024 (2024-03-31) | Q1 FY2024 (2024-06-30) | Q1 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q2 FY2025 (2025-09-30) | period not labelled (2025-10-31) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [7.3](/filings/0000874501-25-000032.md) | [13.8](/filings/0000874501-25-000086.md) | [14.6](/filings/0000874501-25-000132.md) | [40.8](/filings/0001628280-25-051136.md) | [29.6](/filings/0000874501-25-000032.md) | [34.1](/filings/0000874501-25-000086.md) | [22.5](/filings/0000874501-25-000132.md) | [27.5](/filings/0001628280-25-051136.md) | not reported | not reported | not reported | not reported |
| Total assets | $m | [8,428](/filings/0001628280-26-014653.md) | [8,429](/filings/0000874501-25-000086.md) | [8,184](/filings/0000874501-25-000132.md) | [9,256](/filings/0001628280-25-051136.md) | [8,058](/filings/0001628280-26-014653.md) | [8,253](/filings/0001628280-26-031393.md) | [8,522](/filings/0001628280-26-054446.md) | [2,148](/filings/0001628280-25-051136.md) | not reported | [2,223](/filings/0001628280-26-054446.md) | [2,267](/filings/0001628280-26-031393.md) | [2,281](/filings/0001628280-26-054446.md) |
| Total liabilities | $m | [6,997](/filings/0000874501-25-000032.md) | [6,993](/filings/0000874501-24-000128.md) | [6,748](/filings/0000874501-24-000172.md) | [7,383](/filings/0000874501-24-000245.md) | [6,863](/filings/0001628280-26-014653.md) | [7,042](/filings/0000874501-25-000086.md) | [7,304](/filings/0000874501-25-000132.md) | [1,000](/filings/0001628280-25-051136.md) | not reported | [1,137](/filings/0001628280-26-054446.md) | [1,237](/filings/0001628280-26-031393.md) | [1,265](/filings/0001628280-26-054446.md) |
| Long-term debt | $m | [508](/filings/0000874501-24-000245.md) | [512](/filings/0000874501-24-000128.md) | [515](/filings/0000874501-24-000172.md) | [518](/filings/0000874501-24-000245.md) | [0.0](/filings/0001628280-26-014653.md) | not reported | not reported | not reported | [100](/filings/0001628280-26-054446.md) | [118](/filings/0001628280-26-054446.md) | [117](/filings/0001628280-26-031393.md) | [155](/filings/0001628280-26-054446.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | [148](/filings/0000874501-24-000245.md) | [150](/filings/0001628280-26-014653.md) | [150](/filings/0000874501-25-000086.md) | [150](/filings/0000874501-25-000132.md) | [0.0](/filings/0001628280-25-051136.md) | not reported | [0.0](/filings/0001628280-26-031393.md) | [0.0](/filings/0001628280-26-031393.md) | not reported |
| Shareholders' equity | $m | [1,362](/filings/0000874501-25-000032.md) | [1,365](/filings/0000874501-24-000128.md) | [1,368](/filings/0000874501-24-000172.md) | [1,465](/filings/0000874501-24-000245.md) | [798](/filings/0001628280-26-014653.md) | [852](/filings/0000874501-25-000086.md) | [860](/filings/0000874501-25-000132.md) | [843](/filings/0001628280-25-051136.md) | not reported | [716](/filings/0001628280-26-054446.md) | [713](/filings/0001628280-26-031393.md) | [699](/filings/0001628280-26-054446.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: us-gaap:Assets
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | period not labelled (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [11.0 d](/filings/0000874501-24-000245.md) | [88.0 d](/filings/0000874501-24-000040.md) | [7.1](/filings/0000874501-25-000086.md) | [20.4 d](/filings/0000874501-25-000132.md) | [48.9 d](/filings/0001628280-25-051136.md) | [(75.6) d](/filings/0001628280-26-014653.md) | [(12.6)](/filings/0000874501-25-000086.md) | [2.1 d](/filings/0000874501-25-000132.md) | [(41.2) d](/filings/0001628280-25-051136.md) | [(0.7) d](/filings/0001628280-26-014653.md) | [(10.1)](/filings/0001628280-26-031393.md) | [(10.2) d](/filings/0001628280-26-054446.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities, us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q1 FY2024 (2024-06-30) | Q1 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q2 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [45.8](/filings/0000874501-23-000150.md) | [45.6](/filings/0000874501-24-000128.md) | [45.8](/filings/0000874501-24-000172.md) | [46.8](/filings/0000874501-24-000245.md) | [45.8](/filings/0000874501-25-000086.md) | [46.2](/filings/0000874501-25-000132.md) | [47.7](/filings/0001628280-25-051136.md) | [47.3](/filings/0001628280-26-031393.md) | [48.1](/filings/0001628280-26-054446.md) | [48.1](/filings/0001628280-25-051136.md) | [45.3](/filings/0001628280-26-031393.md) | [45.4](/filings/0001628280-26-054446.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 45,051,486 at 2026-08-04, from the cover of the [10-Q filed 2026-08-06](/filings/0001628280-26-054446.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:26 ET. No prices; not investment advice.