Okeanis Eco Tankers Corp 2025年年度报告和过渡报告

Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of theSecurities Exchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to filesuch reports), and (2)has been subject to such filing requirements for the past 90days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period thatthe registrant was required to submit such files).☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or anemerging growth company. See the definitions of “large accelerated filer,” “accelerated filer” and “emerging growth company” inRule12b-2 of the Exchange Act. Non-accelerated filer☐ Emerging growth company☒ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark ifthe registrant has elected not to use the extended transition period for complying with any new or revised financial accountingstandards† provided pursuant to Section13(a)of the Exchange Act.☐ †The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting StandardsBoard to its Accounting Standards Codification after April5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of theeffectiveness of its internal control over financial reporting under Section404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) bythe registered public accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section12(b)of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this International Financial Reporting Standardsas issued by theInternationalAccounting Standards Board☒ Other☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item theregistrant has elected to follow. ☐Item18 ☐Item17 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of theExchange Act). ☒No ☐Yes (APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVEYEARS) Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or15(d)of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.Not applicable TABLE OF CONTENTS PagePART I1ITEM 1.IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS1ITEM 2.OFFER STATISTICS AND EXPECTED TIMETABLE1ITEM 3.KEY INFORMATION1ITEM 4.INFORMATION ON THE COMPANY46ITEM 4A.UNRESOLVED STAFF COMMENTS66ITEM 5.OPERATING AND FINANCIAL REVIEW AND PROSPECTS66ITEM 6.DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES86ITEM 7.MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS91ITEM 8.FINANCIAL INFORMATION93ITEM 9.THE OFFER AND LISTING94ITEM 10.ADDITIONAL INFORMATION95ITEM 11.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK105ITEM 12.DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES107PART II108ITEM 13.DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES108ITEM 14.MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USEOF PROCEEDS108ITEM 15.CONTROLS AND PROCEDURES108ITEM16A.AUDIT COMMITTEE FINANCIAL EXPERT109ITEM16B.CODE OF ETHICS109ITEM16C.PRINCIPAL ACCOUNTANT FEES AND SERVICES109ITEM16D.EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES110ITEM 16E.PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATEDPURCHASERS110ITEM 16F.CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT110ITEM16G.CORPORATE GOVERNANCE110ITEM16H.MINE SAFETY DISCLOSURE111ITEM 16I.DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENTINSPECTIONS111ITEM 16J.INSIDER TRADING POLICIES111ITEM16K.CYBERSECURITY112PART III114ITEM 17.FINANCIAL STATEMENTS114ITEM 18.FINANCIAL STATEMENTS114ITEM 19.EXHIBITS114 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS This annual report on Form20-F, or the Annual Report, and any other written or oral statements made by usor on our behalf may include forward-looking statements, which reflect our current views with respect to futureevents and financial performance. Forwa