Company: OCEA
Filing Date: 2025-04-08
Form Type: 10-K
Source: 0001641172-25-003155
Chunk: 263

Company: Ocean Biomedical, Inc.
Filing Date: 2025-04-08
Form: 10-K
Item: Item 2
Chunk 263
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    101.LAB
     
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    *
    Filed herewith.

    **
    Furnished herewith.

    †
    Certain of the exhibits
    and schedules to this Exhibit have been omitted in accordance with Item 601(a)(5) of Regulation S-K. The Registrant agrees to furnish
    a copy of all omitted exhibits and schedules to the SEC upon request; provided, however, that the Registrant may request confidential
    treatment pursuant to Rule 24b-2 of the Exchange Act, as amended, for any schedule or exhibit so furnished.

    #
    Represents management compensation
    plan, contract or arrangement.

    +
    As permitted by Regulation
    S-K, Item 601(b)(10)(iv) of the Securities Exchange Act of 1934, as amended, certain confidential portions of this exhibit have been
    redacted from the publicly filed document. The Registrant agrees to furnish supplementally an unredacted copy of the exhibit to the
    Securities and Exchange Commission upon its request.

Item
16. Form 10-K Summary.

Not
applicable.

177

OCEAN
BIOMEDICAL, INC.

(FKA
AESTHER HEALTHCARE ACQUISITION CORP.)

INDEX
TO FINANCIAL

STATEMENTS

Legacy
Ocean’s Consolidated Financial Statements for the Years Ended December 31, 2024 and 2023

    Page
  
    Reports of Independent Registered Public Accounting Firms (PCAOB ID 52 & PCAOB ID 34)
    F-2
  
    Consolidated
    Financial Statements

    Consolidated Balance Sheets
    F-4
  
    Consolidated Statements of Operations
    F-5
  
    Consolidated
Statements of Stockholders’ Deficit
    F-6
  
    Consolidated Statements of Cash Flows
    F-7
  
    Notes to Consolidated Financial Statements
    F-8

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Stockholders and the Board of Directors of Ocean Biomedical, Inc.

Opinion
on the Financial Statements

We