Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 259

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 19
Chunk 259
---

12,

2021,

and

incorporated by reference herein.

(25)

Filed

as

an

Exhibit

to

the

Company’s

Annual

Report

filed

on

Form

20-F

on

April

5,

2024,

and

incorporated by reference herein.

(26)

Filed as

an Exhibit

to the

Company’s Annual

Report filed

on Form

20-F

on March

27, 2023,

and

incorporated by reference herein.

(27)

Filed as

an Exhibit

to the

Company’s

Form 6-K

filed

on December

14, 2023,

and incorporated

by

reference herein.

122

SIGNATURES

The registrant hereby certifies that it meets all of the requirements

for filing on Form 20-F and has duly

caused and authorized the undersigned to sign this annual report on its

behalf.

DIANA SHIPPING INC.

/s/ Maria Dede

Maria Dede

Co-Chief Financial Officer

Dated: March 21, 2025

F-1

DIANA SHIPPING INC.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Page

Report of Independent Registered Public Accounting Firm: Deloitte

Certified Public

Accountants S. A. (PCAOB ID No.

1163

)............................................................................

F-2

Report of Independent Registered Public Accounting Firm on

Internal Controls Over

Financial Reporting: Deloitte Certified Public Accountants S. A.

(PCAOB ID No.1163).......

F-4

Report of Independent Registered Public Accounting Firm: Ernst

& Young (Hellas)

Certified Auditors Accountants S. A. (PCAOB ID No.

1457

)...................................................

F-6

Consolidated Balance Sheets as of December 31, 2024 and 2023...................................

F-7

Consolidated Statements of Income for the years ended December

31, 2024, 2023 and

2022..................................................................................................................................

F-8

Consolidated Statements of Comprehensive Income for the years

ended December 31,

2024, 2023 and 2022.........................................................................................................

F-8

Consolidated Statements of Stockholders' Equity for the years

ended December 31,

2024, 2023 and 2022.........................................................................................................

F-9

Consolidated Statements of Cash