1、 Ocean Outdoor Limited(Formerly Ocelot Partners Limited)Report and audited financial statements from Incorporation on 20 January 2017 to 31 December 2017 Ocean Outdoor Limited 2 Contents Chairmans statement 3 Report of the Directors 5 Principal Risks and Uncertainties 11 Independent Auditors report
2、to the members of Ocean Outdoor Limited 13 Statement of comprehensive loss 17 Statement of financial position 18 Statement of changes in equity 19 Statement of cash flows 20 Notes to financial statements 21 Ocean Outdoor Limited 3 Chairmans Statement It is with pleasure that I present to you the sha
3、reholders the Report and audited financial statements of Ocean Outdoor Limited(formerly Ocelot Partners Limited)(the“Company”)for the period from 20 January 2017 to 31 December 2017.The Company Ocelot Partners Limited(“Ocelot”)raised gross proceeds of US$417.90 million in its initial public offering
4、(“IPO”),through the placing of Ordinary Shares(with matching Warrants)at a placing price of$10 per Ordinary Share and a further US$7.35 million through the subscription of Founder Preferred Shares(with Warrants being issued to subscribers of Founder Preferred Shares on the basis of one Warrant per F
5、ounder Preferred Share).Ocelot was admitted to trading with a standard listing on the main market of the London Stock Exchange on 13 March 2017.As at 31 December,the Company had 41,790,000 Ordinary Shares in issue.The net proceeds from the IPO are easily accessible when required.As set out in Ocelot
6、s Prospectus dated 8 March 2017(the Prospectus),Ocelot was formed to undertake an acquisition of a target company or business.Following completion of the acquisition,the objective of Ocelot was expected to be to operate the acquired business and implement an operating strategy with a view to generat