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Viking Reports Fourth Quarter and Full Year 2025 Financial Results

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Viking Reports Fourth Quarter and Full Year 2025 Financial Results LOS ANGELES--( BUSINESS WIRE)--Viking Holdings Ltd (the “Company” or “Viking”) (NYSE: VIK) today reported financial results for the fourth quarter and year ended December 31, 2025.

Full Year 2025 Key Highlights and 2026 Advance Bookings

“In 2025, we delivered exceptional financial results, increasing our Adjusted Gross Margin by 22.6% and growing our Adjusted Net Income by 43.9% year-over-year to $1,165.1 million. This performance reflects our consistent execution and is supported by key metrics that reinforce our momentum, including an ROIC of 45.8% and Net Leverage of 1.1x,” said Torstein Hagen, Chairman and CEO of Viking. “We also reached important milestones in 2025, growing our river, ocean and expedition fleet to more than 100 vessels and further expanding our destination-focused offerings around the world. These achievements reflect the strong demand from our core consumer, the loyalty of our guests, the value of our premium products and the dedication of our employees to provide exceptional travel experiences on all seven continents.”

Fourth Quarter 2025 Consolidated Results

During the fourth quarter of 2025, Capacity PCDs increased by 14.7% over the same period in 2024 mainly driven by the growth of the Company’s fleet, which included six additional river vessels and two additional ocean ships. Occupancy for the fourth quarter of 2025 was 95.0%.

Total revenue for the fourth quarter of 2025 was $1,724.4 million, an increase of $374.7 million, or 27.8% over the same period in 2024 mainly driven by increased Capacity PCDs, higher Occupancy and higher revenue per PCD in 2025 compared to 2024.

Gross margin for the fourth quarter of 2025 was $652.1 million, an increase of $180.1 million, or 38.2%, over the same period in 2024 and Adjusted Gross Margin for the fourth quarter of 2025 was $1,106.1 million, an increase of $237.4 million, or 27.3%, over the same period in 2024. Net Yield was $546 for the fourth quarter, up 7.7% year-over-year.

Vessel operating expenses were $392.6 million and vessel operating expenses excluding fuel were $350.2 million. Compared to the same period in 2024, vessel operating expenses increased $51.2 million, or 15.0%, and vessel operating expenses excluding fuel increased $52.6 million, or 17.7% mainly driven by increased Capacity PCDs in 2025 compared to 2024.

Net income for the fourth quarter of 2025 was $300.3 million compared to $104.2 million for the same period in 2024. The fourth quarter of 2024 included a loss of $96.3 million from the revaluation of warrants issued by the Company due to stock price appreciation. Adjusted Net Income attributable to Viking Holdings Ltd for the fourth quarter of 2025 was $297.7 million, an increase of $98.0 million, or 49.1%, over the same period in 2024.

Adjusted EBITDA was $462.8 million, an increase of $156.9 million, or 51.3% compared to the fourth quarter of 2024. The increase in Adjusted EBITDA was mainly driven by increased Capacity PCDs, higher Occupancy and higher revenue per PCD.

Diluted EPS and Adjusted EPS were both $0.67 for the fourth quarter of 2025 compared to Diluted EPS of $0.24 and Adjusted EPS of $0.45 for the same period in 2024.

Update on Operating Capacity and Bookings

For our Core Products, operating capacity is 7% higher for the 2026 season compared to the 2025 season.

As of February 15, 2026, for our Core Products, we had sold 86% of our Capacity PCDs for the 2026 season. We had $5,960 million of Advance Bookings for the 2026 season, 13% higher than the 2025 season at the same point in time. Advance Bookings per PCD for the 2026 season was $859, 6% higher than the 2025 season at the same point in time.

“We finished 2025 with great momentum and we are entering 2026 in a very solid position with 86% of our Capacity PCDs for our Core Products already sold,” said Leah Talactac, President and CFO of Viking. “We are seeing a strong booking environment characterized by robust demand across our products, from both repeat guests and new-to-brand customers. As we continue to expand our fleet and further strengthen our leadership across the river and ocean segments, we remain encouraged by the resilience of our core consumer and the strength of the Viking brand. We will continue to execute with discipline and focus as we build on this foundation.”

Balance Sheet and Liquidity

As of December 31, 2025:

New Build and Capacity

Since our third quarter 2025 earnings release, the Company:

Based on the committed orderbook, the Company expects to take delivery of 2 ocean ships and 10 river ships in 2026.

Conference Call Information

The Company has scheduled a conference call for Tuesday, March 3, 2026, at 8 a.m. Eastern Time to discuss fourth quarter and full year 2025 results and provide a business update. A link to the live webcast can be found on the Company’s Investor Relations website at https://ir.viking.com/. A replay of the conference call will also be available on the same website for 30 days after the call.

About Viking

Viking (NYSE: VIK) is a global leader in experiential travel with a fleet of more than 100 ships, exploring 21 rivers, five oceans and all seven continents. Designed for curious travelers with interests in science, history, culture and cuisine, Chairman and CEO Torstein Hagen often says Viking offers experiences For The Thinking Person™. For additional information, visit www.viking.com.

Definitions

“Adjusted Earnings per Share” or “Adjusted EPS” represents Adjusted Net Income (Loss) attributable to Viking Holdings Ltd divided by Adjusted Weighted-Average Shares Outstanding.

“Adjusted EBITDA” is EBITDA (consolidated net income (loss) adjusted for interest income, interest expense, income tax benefit (expense) and depreciation, amortization and impairment) as further adjusted for non-cash Private Placement derivative gains and losses, currency gains or losses, share-based compensation expense and other financial income (loss) (which includes forward gains and losses, gain or loss on disposition of assets, certain non-cash fair value adjustments, restructuring charges and non-recurring items).

“Adjusted Gross Margin” is gross margin adjusted for vessel operating and ship depreciation and impairment. Gross margin is calculated pursuant to IFRS Accounting Standards as total revenue less total cruise operating expenses and ship depreciation and impairment.

“Adjusted Net Income (Loss) attributable to Viking Holdings Ltd” represents net income (loss) attributable to Viking Holdings Ltd excluding certain items that we believe are not part of our primary operating business and are not an indication of our future earnings performance. We believe that interest expense and Private Placement derivatives gain (loss) related to our Series C Preference Shares, warrants gain (loss), debt extinguishment and modification costs, gain (loss) on embedded derivatives associated with debt, impairment charges and reversals and certain other gains and losses are not a part of our primary operating business and are not an indication of our future earnings performance.

“Adjusted Weighted-Average Shares Outstanding” represents the diluted weighted-average ordinary shares and special shares outstanding, adjusted for outstanding warrants and dilutive share based awards to the extent not included in diluted weighted-average ordinary shares outstanding, as further adjusted in 2024 to reflect the conversion of the Series C Preference Shares and preference shares as if it had occurred at the beginning of the year.

“Advance Bookings” is the aggregate ticketed amount for guest bookings for our voyages at a specific point in time, and include bookings for cruises, land extensions and air.

“Capacity Passenger Cruise Days” or “Capacity PCDs” is, with respect to any given period, a measurement of capacity that represents, for each ship operating during the relevant period, the number of berths multiplied by the number of Ship Operating Days, determined on an aggregated basis for all ships in operation during the relevant period.

“Core Products” are Viking River, Viking Ocean, Viking Expedition and Viking Mississippi, which are marketed to North America, the United Kingdom, Australia and New Zealand.

“Diluted Earnings Per Share” or “Diluted EPS” is diluted net income (loss) per share attributable to ordinary and special shares.

“IFRS Accounting Standards” are the IFRS® Accounting Standards as issued by the International Accounting Standards Board.

“Invested Capital” is the average of the most recent four quarters of indebtedness, gross of debt fees, less cash and cash equivalents, plus total shareholders’ equity.

“Net Debt” is Total Debt plus lease liabilities net of cash and cash equivalents.

“Net Leverage” is Net Debt divided by trailing four quarter Adjusted EBITDA.

“Net Yield” is Adjusted Gross Margin divided by PCDs.

“Occupancy” is the ratio, expressed as a percentage, of PCDs to Capacity PCDs with respect to any given period. We do not allow more than two passengers to occupy a two-berth stateroom. Additionally, we have guests who choose to travel alone and are willing to pay higher prices for single occupancy in a two-berth stateroom. As a result, our Occupancy cannot exceed 100%, and may be less than 100%, even if all our staterooms are booked.

“Passenger Cruise Days” or “PCDs” is the number of passengers carried for each cruise, with respect to any given period and for each ship operating during the relevant period, multiplied by the number of Ship Operating Days.

“ROIC” is the ratio, expressed as a percentage, of operating income adjusted for income tax expense, divided by Invested Capital.

“Ship Operating Days” is the number of days within any given period that a ship is in service and carrying cruise passengers, determined on an aggregated basis for all ships in operation during the relevant period.

“Total Debt” is indebtedness outstanding, gross of loan fees, excluding lease liabilities, Private Placement liabilities and Private Placement derivatives.

“Vessel operating expenses excluding fuel” is vessel operating expenses less fuel expense.

Non-IFRS Accounting Standards Financial Measures

We use certain non-IFRS Accounting Standards financial measures, such as Adjusted Gross Margin, Net Yield, Adjusted EBITDA, Adjusted Net Income (Loss) attributable to Viking Holdings Ltd and Adjusted EPS, to analyze our performance. We present Adjusted EBITDA as a performance measure because we believe it facilitates a comparison of our consolidated operating performance on a consistent basis from period-to-period and provides for a more complete understanding of factors and trends affecting our business than measures under IFRS Accounting Standards can provide alone. We also believe that Adjusted EBITDA is useful to investors in evaluating our operating performance because it provides a means to evaluate the operating performance of our business on an ongoing basis using criteria that our management uses for evaluation and planning purposes. Because Adjusted EBITDA facilitates internal comparisons of our historical financial position and consolidated operating performance on a more consistent basis, our management also uses Adjusted EBITDA in measuring our performance relative to that of our competitors, assessing our ability to incur and service our indebtedness and in communications with our board of directors concerning our operating performance. We utilize Adjusted Gross Margin and Net Yield to manage our business because these measures reflect revenue earned net of certain direct variable costs.

We also present certain non-IFRS Accounting Standards financial measures because we believe that they are widely used by certain investors, securities analysts and other interested parties as supplemental measures of performance and liquidity. Our non-IFRS Accounting Standards financial measures have limitations as analytical tools, may not be comparable to other similarly titled measures of other companies and should not be considered in isolation or as a substitute for analysis of our operating results as reported under IFRS Accounting Standards.

See “Definitions” for additional information about our non-IFRS Accounting Standards financial measures and “Non-IFRS Accounting Standards Reconciling Information” for a reconciliation for each non-IFRS Accounting Standards financial measure to the most directly comparable IFRS Accounting Standards financial measure.

Cautionary Statement Concerning Forward-Looking Statements

Certain statements in this press release constitute “forward-looking statements” within the meaning of the U.S. federal securities laws intended to qualify for the safe harbor from liability established by the Private Securities Litigation Reform Act of 1995. These forward-looking statements include, but are not limited to, all statements other than statements of historical facts contained in this press release, including among others, statements relating to our future financial performance, our business prospects and strategy, our expected fleet additions, our anticipated financial position, liquidity and capital needs and other similar matters. In some cases, we have identified forward-looking statements in this press release by using words such as “anticipates,” “estimates,” “expects,” “intends,” “plans” and “believes,” and similar expressions or future or conditional verbs such as “will,” “should,” “would,” “may” and “could.” These forward-looking statements are based on management’s current expectations and assumptions about future events, which are inherently subject to uncertainties, risks and changes in circumstances that are difficult to predict or which are beyond our control. You should not place undue reliance on the forward-looking statements included in this press release or that may be made elsewhere from time to time by us, or on our behalf. Our actual results may differ materially from those expressed in, or implied by, the forward-looking statements included in this press release as a result of various factors, which are described in our filings with the U.S. Securities and Exchange Commission.

Forward-looking statements speak only as of the date of this press release. Except as required by law, we assume no obligation to update or revise these forward-looking statements for any reason, even if new information becomes available in the future. All forward-looking statements attributable to us are expressly qualified by these cautionary statements.

VIKING HOLDINGS LTD

CONSOLIDATED STATEMENTS OF OPERATIONS

(in USD and thousands, except per share data)

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(unaudited)

(unaudited)

(audited)

Revenue

Cruise and land

$

1,602,853

$

1,260,617

$

6,051,435

$

4,971,282

Onboard and other

121,505

89,112

449,984

362,600

Total revenue

1,724,358

1,349,729

6,501,419

5,333,882

Cruise operating expenses

Commissions and transportation costs

(380,004

)

(306,506

)

(1,359,517

)

(1,156,610

)

Direct costs of cruise, land and onboard

(238,289

)

(174,556

)

(851,856

)

(676,760

)

Vessel operating

(392,636

)

(341,374

)

(1,472,487

)

(1,280,711

)

Total cruise operating expenses

(1,010,929

)

(822,436

)

(3,683,860

)

(3,114,081

)

Other operating expenses

Selling and administration

(272,038

)

(224,500

)

(1,031,235

)

(883,889

)

Depreciation, amortization and impairment

(80,834

)

(71,845

)

(284,790

)

(260,844

)

Total other operating expenses

(352,872

)

(296,345

)

(1,316,025

)

(1,144,733

)

Operating income

360,557

230,948

1,501,534

1,075,068

Non-operating income (expense)

Interest income

27,372

19,409

84,876

69,374

Interest expense

(84,937

)

(86,396

)

(362,575

)

(380,486

)

Currency gain (loss)

2,207

39,675

(56,100

)

31,542

Private Placement derivative loss

(364,214

)

Other financial income (loss)

86

(96,568

)

13

(261,450

)

Income before income taxes

305,285

107,068

1,167,748

169,834

Income tax expense

(4,984

)

(2,893

)

(19,653

)

(16,857

)

Net income

$

300,301

$

104,175

$

1,148,095

$

152,977

Net income attributable to Viking Holdings Ltd

$

299,906

$

103,680

$

1,147,570

$

152,331

Net income attributable to non-controlling interests

$

395

$

495

$

525

$

646

Weighted-average ordinary and special shares outstanding (in thousands)

Basic

444,320

436,198

443,498

364,015

Diluted

447,122

439,760

446,418

366,709

Net income per share attributable to ordinary and special shares

Basic

$

0.67

$

0.24

$

2.59

$

0.36

Diluted

$

0.67

$

0.24

$

2.57

$

0.36

VIKING HOLDINGS LTD

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME (LOSS)

(in USD and thousands)

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(unaudited)

(unaudited)

(audited)

Net income

$

300,301

$

104,175

$

1,148,095

$

152,977

Other comprehensive income (loss)

Other comprehensive income (loss) to be reclassified to net income (loss) in subsequent periods:

Exchange differences on translation of foreign operations

(4,525

)

1,666

(3,046

)

1,082

Net change in cash flow hedges

(10,570

)

(53,481

)

80,412

(49,112

)

Net other comprehensive (loss) income to be reclassified to net income (loss) in subsequent periods

(15,095

)

(51,815

)

77,366

(48,030

)

Other comprehensive income (loss) not to be reclassified to net income (loss) in subsequent periods:

Remeasurement losses on defined benefit plans

(5,114

)

(1,753

)

(5,114

)

(1,753

)

Income tax effect

667

229

667

229

Net other comprehensive loss not to be reclassified to net income (loss) in subsequent periods

(4,447

)

(1,524

)

(4,447

)

(1,524

)

Other comprehensive (loss) income, net of tax

(19,542

)

(53,339

)

72,919

(49,554

)

Total comprehensive income

$

280,759

$

50,836

$

1,221,014

$

103,423

Total comprehensive income attributable to Viking Holdings Ltd

$

280,432

$

50,353

$

1,220,551

$

102,788

Total comprehensive income attributable to non-controlling interests

$

327

$

483

$

463

$

635

VIKING HOLDINGS LTD

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

(in USD and thousands)

December 31, 2025

December 31, 2024

(unaudited)

(audited)

Assets

Non-current assets

Property, plant and equipment and intangible assets

$

7,255,084

$

6,457,104

Right-of-use assets

278,814

263,424

Deferred tax assets

55,183

55,428

Other non-current assets

140,633

128,190

Total non-current assets

7,729,714

6,904,146

Current assets

Cash and cash equivalents

3,803,944

2,489,672

Accounts and other receivables

142,043

239,018

Inventories

95,780

91,473

Prepaid expenses and other current assets

461,226

396,376

Total current assets

4,502,993

3,216,539

Total assets

$

12,232,707

$

10,120,685

Shareholders’ equity and liabilities

Shareholders’ equity

$

1,121,342

$

(218,977

)

Non-current liabilities

Long-term debt

5,127,368

4,866,159

Long-term portion of lease liabilities

212,437

207,594

Other non-current liabilities

54,295

45,344

Total non-current liabilities

5,394,100

5,119,097

Current liabilities

Accounts payables

259,013

236,382

Current portion of long-term debt

374,607

469,766

Short-term portion of lease liabilities

26,484

28,944

Deferred revenue

4,605,161

4,061,344

Accrued expenses and other current liabilities

452,000

424,129

Total current liabilities

5,717,265

5,220,565

Total shareholders’ equity and liabilities

$

12,232,707

$

10,120,685

VIKING HOLDINGS LTD

CONSOLIDATED STATEMENTS OF CASH FLOWS

(in USD and thousands)

Year Ended

December 31,

2025

2024

(unaudited)

(audited)

Cash flows from operating activities

Net income

$

1,148,095

$

152,977

Adjustments to reconcile net income to net cash flows

Depreciation, amortization and impairment

284,790

260,844

Amortization of debt transaction costs

31,704

31,722

Loss on prepayment and modifications of debt

17,180

Private Placement derivative loss

364,214

Foreign currency loss (gain) on debt

73,188

(37,805

)

Non-cash financial (gain) loss

(2,767

)

258,623

Share based compensation expense

88,518

14,111

Interest income

(84,876

)

(69,374

)

Interest expense

313,691

348,764

Other

(1

)

(443

)

Changes in working capital:

Increase in deferred revenue

543,817

574,765

Changes in other liabilities and assets

125,211

196,310

Increase in inventories

(4,307

)

(36,554

)

Changes in deferred tax assets and liabilities

11,863

9,173

Changes in other non-current assets and other non-current liabilities

20,327

19,440

Income taxes paid

(6,123

)

(4,758

)

Net cash flow from operating activities

2,560,310

2,082,009

Cash flows from investing activities

Investments in property, plant and equipment and intangible assets

(1,026,854

)

(917,424

)

Capital contribution to associated company

(6,500

)

(8,500

)

Interest received

83,629

71,770

Other

245

443

Net cash flow used in investing activities

(949,480

)

(853,711

)

Cash flows from financing activities

Repayments of long-term debt

(2,019,143

)

(308,750

)

Proceeds from long-term debt

2,130,507

400,988

Transaction costs incurred for long-term debt

(66,016

)

(46,730

)

Proceeds from initial public offering, net of underwriting discounts and commissions, and offering expenses

243,927

Taxes paid related to net share settlement of equity awards

(124,109

)

Dividend distribution

(18,229

)

Proceeds from issuance of ordinary shares from equity plans

22,263

12,294

Principal payments for lease liabilities

(39,454

)

(30,709

)

Interest payments for lease liabilities

(19,014

)

(20,872

)

Interest paid

(314,240

)

(355,080

)

Other

(867

)

(633

)

Net cash flow used in financing activities

(305,964

)

(247,903

)

Change in cash and cash equivalents

1,304,866

980,395

Effect of exchange rate changes on cash and cash equivalents

9,406

(4,436

)

Net increase in cash and cash equivalents

$

1,314,272

$

975,959

Cash and cash equivalents

Cash and cash equivalents at January 1

$

2,489,672

$

1,513,713

Cash and cash equivalents at December 31

3,803,944

2,489,672

Net increase in cash and cash equivalents

$

1,314,272

$

975,959

The following table sets forth selected statistical and operating data on a consolidated basis:

Statistical and Operating Data

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(unaudited)

(unaudited)

Consolidated

Vessels operated (a)

96

89

96

89

Passengers

228,792

183,614

791,582

683,717

PCDs

2,025,522

1,713,442

7,353,024

6,443,492

Capacity PCDs

2,132,279

1,859,485

7,709,620

6,886,205

Occupancy

95.0

%

92.1

%

95.4

%

93.6

%

Adjusted Gross Margin (in thousands)

$

1,106,065

$

868,667

$

4,290,046

$

3,500,512

Net Yield

$

546

$

507

$

583

$

543

Vessel operating expenses (in thousands)

$

392,636

$

341,374

$

1,472,487

$

1,280,711

Vessel operating expenses excluding fuel (in thousands)

$

350,195

$

297,593

$

1,299,417

$

1,105,533

Vessel operating expenses per Capacity PCD

$

184

$

184

$

191

$

186

Vessel operating expenses excluding fuel per Capacity PCD

$

164

$

160

$

169

$

161

(a)

Vessels operated includes chartered vessels and the Viking Yidun, which operated select Viking Ocean itineraries and Asia Outbound sailings for the three months and year ended December 31, 2025 and 2024.

The following table sets forth selected statistical and operating data for Viking River and for Viking Ocean:

Statistical and Operating Data

Year Ended

December 31,

2025

2024

(unaudited)

Viking River

Passengers

414,758

381,870

PCDs

3,285,444

3,065,534

Capacity PCDs

3,421,332

3,213,218

Occupancy

96.0

%

95.4

%

Adjusted Gross Margin (in thousands)

$

1,897,876

$

1,633,550

Net Yield

$

578

$

533

Viking Ocean

Passengers

313,529

253,360

PCDs

3,468,423

2,907,450

Capacity PCDs

3,650,314

3,096,400

Occupancy

95.0

%

93.9

%

Adjusted Gross Margin (in thousands)

$

1,985,634

$

1,517,435

Net Yield

$

572

$

522

Non-IFRS Accounting Standards Reconciling Information

The following table reconciles gross margin, the most directly comparable IFRS Accounting Standards measure, to Adjusted Gross Margin for the three months and year ended December 31, 2025 and 2024 on a consolidated basis:

Three Months Ended

Year Ended

Consolidated

December 31,

December 31,

2025

2024

2025

2024

(unaudited)

(unaudited)

(in thousands)

Total revenue

$

1,724,358

$

1,349,729

$

6,501,419

$

5,333,882

Total cruise operating expenses

(1,010,929

)

(822,436

)

(3,683,860

)

(3,114,081

)

Ship depreciation and impairment

(61,326

)

(55,292

)

(235,127

)

(214,729

)

Gross margin

652,103

472,001

2,582,432

2,005,072

Ship depreciation and impairment

61,326

55,292

235,127

214,729

Vessel operating

392,636

341,374

1,472,487

1,280,711

Adjusted Gross Margin

$

1,106,065

$

868,667

$

4,290,046

$

3,500,512

The following tables reconcile gross margin, the most directly comparable IFRS Accounting Standards measure, to Adjusted Gross Margin for the year ended December 31, 2025 and 2024 for Viking River and for Viking Ocean:

Year Ended

Viking River

December 31,

2025

2024

(unaudited)

(in thousands)

Total revenue

$

3,070,849

$

2,654,407

Total cruise operating expenses

(1,789,646

)

(1,569,207

)

Ship depreciation and impairment

(72,994

)

(75,705

)

Gross margin

1,208,209

1,009,495

Ship depreciation and impairment

72,994

75,705

Vessel operating

616,673

548,350

Adjusted Gross Margin

$

1,897,876

$

1,633,550

Year Ended

Viking Ocean

December 31,

2025

2024

(unaudited)

(in thousands)

Total revenue

$

2,868,205

$

2,196,040

Total cruise operating expenses

(1,549,311

)

(1,241,420

)

Ship depreciation and impairment

(128,018

)

(104,914

)

Gross margin

1,190,876

849,706

Ship depreciation and impairment

128,018

104,914

Vessel operating

666,740

562,815

Adjusted Gross Margin

$

1,985,634

$

1,517,435

The following table reconciles vessel operating expenses excluding fuel to vessel operating expenses, the most directly comparable IFRS Accounting Standards measure, for the three months and year ended December 31, 2025 and 2024:

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(unaudited)

(unaudited)

(in thousands)

Vessel operating expenses

$

392,636

$

341,374

$

1,472,487

$

1,280,711

Fuel expense

(42,441

)

(43,781

)

(173,070

)

(175,178

)

Vessel operating expenses excluding fuel

$

350,195

$

297,593

$

1,299,417

$

1,105,533

The following table reconciles net income, the most directly comparable IFRS Accounting Standards measure, to Adjusted EBITDA for the three months and year ended December 31, 2025 and 2024:

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(unaudited)

(unaudited)

(in thousands)

Net income

$

300,301

$

104,175

$

1,148,095

$

152,977

Interest income

(27,372

)

(19,409

)

(84,876

)

(69,374

)

Interest expense

84,937

86,396

362,575

380,486

Income tax expense

4,984

2,893

19,653

16,857

Depreciation, amortization and impairment

80,834

71,845

284,790

260,844

EBITDA

443,684

245,900

1,730,237

741,790

Private Placement derivative loss

364,214

Warrants loss

96,291

261,615

Other financial income

(2,767

)

(230

)

(2,767

)

(1,886

)

Currency (gain) loss

(2,207

)

(39,675

)

56,100

(31,542

)

Share based compensation expense

24,050

3,577

88,518

14,111

Adjusted EBITDA

$

462,760

$

305,863

$

1,872,088

$

1,348,302

The following tables show the calculation of Adjusted EPS for the three months and year ended December 31, 2025 and 2024. Additionally, the following tables reconcile net income (loss) attributable to Viking Holdings Ltd, the most directly comparable IFRS Accounting Standards measure, to Adjusted Net Income (Loss) attributable to Viking Holdings Ltd and diluted weighted-average ordinary shares and special shares outstanding, the most directly comparable IFRS Accounting Standards measure, to Adjusted Weighted-Average Shares Outstanding for the three months and year ended December 31, 2025 and 2024:

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(in thousands)

(unaudited)

(unaudited)

Net income attributable to Viking Holdings Ltd

$

299,906

$

103,680

$

1,147,570

$

152,331

Interest expense and Private Placement derivatives loss related to Series C Preference Shares

396,207

Warrants loss

96,291

261,615

(Gain) loss, net, for debt extinguishment and modification costs and embedded derivatives associated with debt

(2,232

)

(230

)

17,480

(661

)

Adjusted Net Income attributable to Viking Holdings Ltd

$

297,674

$

199,741

$

1,165,050

$

809,492

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(in thousands)

(unaudited)

(unaudited)

Weighted-average ordinary shares and special shares outstanding – Diluted

447,122

439,760

446,418

366,709

Outstanding warrants

5,031

7,803

Assumed conversion of Series C Preference Shares and preference shares at the beginning of 2024

61,504

Adjusted Weighted-Average Shares Outstanding

447,122

444,791

446,418

436,016

Three Months Ended

Year Ended

December 31,

December 31,

2025

2024

2025

2024

(in thousands)

(unaudited)

(unaudited)

Adjusted Net Income attributable to Viking Holdings Ltd

$

297,674

$

199,741

$

1,165,050

$

809,492

Adjusted Weighted-Average Shares Outstanding

447,122

444,791

446,418

436,016

Adjusted EPS

$

0.67

$

0.45

$

2.61

$

1.86

The following table calculates Net Leverage as of December 31, 2025 and 2024:

December 31, 2025

December 31, 2024

(unaudited)

(in thousands, except Net Leverage)

Long-term debt (a)

$

5,268,778

$

4,990,616

Current portion of long-term debt (a)

396,769

490,377

Long-term portion of lease liabilities

212,437

207,594

Short-term portion of lease liabilities

26,484

28,944

Total

5,904,468

5,717,531

Less: Cash and cash equivalents

(3,803,944

)

(2,489,672

)

Net Debt

$

2,100,524

$

3,227,859

Adjusted EBITDA

$

1,872,088

$

1,348,302

Net Leverage

1.1

2.4

(a)

All amounts are gross of fees.

The following tables show the calculation of ROIC for the year ended December 31, 2025 and 2024:

Year Ended December 31,

2025

2024

(unaudited)

(in thousands)

Operating income

$

1,501,534

$

1,075,068

Income tax expense

(19,653

)

(16,857

)

Operating income, after tax (a)

$

1,481,881

$

1,058,211

Year Ended December 31,

2025

2024

(unaudited)

(in thousands, except ROIC)

Average indebtedness for four quarters

$

5,645,526

$

6,503,078

Average debt fees for four quarters

156,518

129,306

Average cash and cash equivalents for four quarters

(3,052,964

)

(2,097,717

)

Average shareholders’ equity for four quarters

483,931

(1,940,023

)

Invested Capital (b)

$

3,233,011

$

2,594,644

ROIC (a) / (b)

45.8

%

40.8

%