Quarterlytics / Industrials / Conglomerates / Ocean Bio-Chem

Ocean Bio-Chem

obci · NASDAQ Industrials
Claim this profile
Ticker obci
Exchange NASDAQ
Sector Industrials
Industry Conglomerates
Employees 201-500
← All annual reports
FY2014 Annual Report · Ocean Bio-Chem
Sign in to download
Loading PDF…
OCEAN BIO-CHEM
I N C O R P O R AT E D

2014

A N N U A L
R E P O R T

O V A T I O N   •   T E C H N O L O G Y   •   P E R F O R M A NA N

AA

INNOVATION • TECHNOLOGY • PERFORMANCE
INNOVATION • TECHNOLOGY • PERFORMANCE

VAATTIONN • TTEECCHHNNOOOL
INNOVATION • TECHNOL

OVERVIEW

The Company is proudly celebrating another year of growth in terms of sales, product lines and revenues. This past year we identified 
new customers for newly-developed products while we created and launched a wide variety of new products for existing customers. As 
a result of this strategy, the Company grew market share in core markets while continuing to diversify and expand into new markets. 

PERFORMACIDE 
2014 saw the launch of our full line of chlorine dioxide (ClO2) products under the PERFORMACIDE and NosGuard brand names which 
utilize our patented delivery system. These products consist of liquid and vapor based product, many of which are EPA registered. 
This lineup of products was developed with both retail and wholesale customers in mind. The company launched these innovative new 
products at a series of national trade shows in 2014 and was able to sign agreements with a number of private label partners who 
are distributing to specific markets and industries. 2014 also saw a number of retail chains and online retailers add the various lines 
of products. 

Of particular note was the success of the NosGuard Auto Odor Eliminator in retail, whole sale and online markets. The company will 
be supporting this new product with multiple sales initiatives as well as a far reaching national advertising campaign.

Our  plans  for  2015  and  beyond  include  continuing  development  of  new  products  utilizing  this  technology  for  new  and  existing 
markets, expanding the retail and wholesale customer base and upgrading the manufacturing facility. This will help to control costing 
and increase efficiency to support the expanding sales.  

Marine 
In the marine sector, the Company continues to grow market share for its flagship product, Star Tron Enzyme Fuel Treatment. Sales of 
Star Tron continued to grow in 2014 due to strong marketing programs, creative promotions and best in class product. The Company 
is seeing great returns from our push into the freshwater boating market where Star Tron has become the brand of choice.

The  Company  launched  15  new  marine  items  in  the  fourth  quarter  of  2014;  many  of  these  were  developed  specifically  for  the 
freshwater boater, allowing us to leverage the strength of the Star Tron brand in that sector. We also launched a series of new Star Tron 
products combining our enzyme formula with state of the art ad packs designed to address specific fuel and engine needs. At the same 
time, a handful of underperforming products were reformulated and repackaged, resulting in increased sales and profits. Private label 
partners expanded their offerings as well which further boosted sales and profits. 

2014 saw the Company benefit from a rebound in sales from two of our largest customers; these strong sales are expected to continue 
due to new management initiatives within these organizations. We are also very optimistic about overall growth and increased usage 
in the marine segment with a stronger economy and lower fuel prices

Powersports 
The  Company  saw  a  continuation  of  Star  Tron  sales  into  this  broad  market  segment  as  consumers  and  retailers  increasingly  seek 
a  solution  to  fuel  problems.  These  increased  powersports  sales  also  positively  impact  other  market  segments  as  users  realize  Star 
Tron  works  in  all  types  and  sizes  of  engines,  thus  boosting  overall  sales.  Overall,  the  Company  saw  strong  growth  in  the  sales  of 
appearance products and the innovative Star Cool antifreeze/coolant product. 40+ years of experience in the creation of appearance 
and maintenance products is paying large dividends; six products based on existing technology were introduced into this market, all of 
which have been picked up by the major distributors and all of which are seeing very positive reactions from consumers and retailers. 
The Company’s proven expertise in fuel treatments, engine coolants, cleaning products and appearance items has allowed it to expand 
the product line, creating new private label partners and products that bolster the bottom line. 

Outdoor Power Equipment
As is the case in the Powersports segment, Star Tron continues to gain market share in the Outdoor Power Equipment market as retailers 
and consumers seek out a solution to the negative effects of ethanol-blended fuels. The Company has done a great job educating OPE 
professionals about the effects ethanol fuel has on small engines. As a result, Star Tron is now in more distribution channels than ever, 
a trend that shows no indication of subsiding. Leveraging off the success of Star Tron, the Company developed a new all-purpose 
lubricating product that has been added by national retail chains as well as our wholesale channels. 

RV
The Company developed five new products specifically for the Recreational Vehicle (RV) market; initial sales were to existing distribution 
channels that service both the RV and marine segments. This line combines with approximately two dozen core, existing products for 
a complete RV chemical offering. This line is being presented to RV retailers and wholesale customers for 2015. The US and foreign 
RV market is expected to continue to expand as more retired, affluent consumers enter the marketplace, making the forecast for this 
line very bright for 2015. 

Automotive
The Company succeeded in placing Star Tron with the largest national automotive aftermarket retailers and online merchants, greatly 
expanding the availability of the product nationwide. Additionally, many retailers expanded their offerings of Star Tron by placing 
orders  for  additional  sizes  and  formulations.  As  mentioned  above,  the  Company  leveraged  the  success  of  Star  Tron  by  adding 
NosGuard  Auto  Odor  Eliminator  to  the  shelves  of  several  major  automotive  retailers.  This  segment  will  continue  to  grow  through 
increased consumer awareness of ClO2 issues as well as a national advertising campaign and aggressive promotional efforts.  

Outdoor Collection
Repurposing existing technology and proven formulations, the Company launched a new line of products under the Outdoor Collection 
brand for the care and maintenance of outdoor furniture ranging from teak products to fabric protectors. Initial sales were impressive 
and are expected to continue as these highly-consumable products achieve widespread distribution in the coming years. The Company’s 
recognized ability to produce the highest-quality products resulted in a number of private label arrangements with major retailers and 
OEMs that will result in ever-expanding revenues in 2015. 

Conclusion
Wide-reaching marketing campaigns are in place to grow product awareness and brand recognition beyond the Company’s traditional 
marine marketplace. Print, television and social media will continue to be utilized to expand brand and product awareness of Star Tron 
as well as the Company’s core marine products, the new RV line, Performacide products, the Auto Odor Eliminator and the Outdoor 
Collection  line.  In  addition  to  participation  in  90+  industry  trade  shows,  the  Company  also  advertises  in  various  industry-relevant 
consumer  publications  and  the  most  well-regarded  and  higher-rated  enthusiast  television  programs  including  Truck  U.,  Two  Guys 
Garage, George Poveromo’s World of Saltwater Fishing, ShipShape TV, Addictive Fishing, Sportsman’s Challenge with Rick Murphy, 
Chevy Florida Insider Fishing Report and The Scott Martin Challenge.

In closing, while 2014 got off to a slow start due to inclement weather affecting core markets, through persistent, focused and diligent 
efforts of the entire staff, sales rebounded to an impressive degree. We are proud to have launched in excess of 100 new products to 
a variety of markets, all of which are already resulting in increased sales and will continue to do so as these various markets mature. 
The Company has created momentum and will continue to maintain this pace into 2015 and beyond. 

2014 ANNUAL REPORT LETTER TO SHAREHOLDERS

Fellow Shareholders:

2014 in Review

In 2014, Ocean Bio-Chem, recorded the highest sales in the Company’s history.  Our strong fourth quarter performance is 

reflected in our record full year 2014 sales and net income. We also achieved record gross margins for both the fourth quarter 

and all of 2014.  For 2014, our gross margin percent increased to a record 35.8% as a result of higher margin products 

comprising a higher percentage of our total sales.  

Although 2014 started off slower than we would have liked with one of the coldest and longest winters in history, similar to the 

start of this year, the Company ended 2014 with record financial results.  The cold weather delayed the start of the boating 

season and the purchasing of our marine cleaning and maintenance products.  We are cautiously optimistic that 2015 will be 

another record year financially.  

Our successful marketing and sales initiatives have led to increased sales to our core marine category in 2014. Additional 

successes in 2014 were increased sales and SKUs to the largest farm and fleet chain of stores.  Ocean Bio-Chem also saw sales 

increase to both “big box” and co-op hardware stores primarily with sales of our Star Tron Enzyme Fuel Treatment product.  

Organization

In the years 2013 and 2014 the Company focused on building the infrastructure needed to support our growth of business.  

Ocean Bio-Chem has made investments in personnel, computer hardware and software upgrades and expanded office 

facilities.  As we previously announced earlier in 2014, we hired a senior sales and marketing executive to focus on 

the Performacide® product group.  We also increased staffing to support our growth initiatives while at the same time 

implementing a management succession plan as our senior employees retire.  

As a continued recognition of our Company’s commitment to excellent customer service, for the second year in a row we were 

honored by the National Marine Distributors Association (NMDA) as a finalist for Supplier of the Year. 

PERFORMACIDE®

We have had early success in gaining distribution of our new disinfectant / sanitizing PERFORMACIDE® and NosGuard® 

products.  We have gained distribution of our full line of Performacide products to several of the largest on-line retailers as well 

as a number of wholesale distributors for various markets. Our private label chlorine dioxide business also continues to grow 

as we bring on both EPA sub-registrants and branded distributors.  We have also gained distribution of the gas version of our 

chlorine dioxide product group targeting the larger automotive retail sector.  In 2015 we will be attending additional trade 

shows in new markets as well as adding new distributors to sell PERFORMACIDE®. This high margin, innovative product line 

will be accretive to both sales and enhanced margins in 2015.

Outlook

As we just completed the first quarter of 2015, we believe Ocean Bio-Chem’s Star brite subsidiary is positioned to benefit from 

an improving economy, low interest rates and low fuel costs. This will simulate vehicle sales and increased recreational usage, 

resulting in increased sales of all of Ocean Bio-Chem products.

We saw the launch of several new product lines in 2014 designed to utilize our core technologies in order to expand into new 

markets. A premium line of outdoor furniture care products was developed that led to sales in the fourth quarter of 2014 with 

several new private label companies and will grow in 2015 when we introduce our Star brite branded line.  Also, late in 2014 

we reintroduced a line of products for the RV market. These products, along with many existing marine items that cross over 

into the RV segment, were sold to existing customers that cover the RV and marine industries. For 2015 we will expand the RV 

product offering and begin selling to several RV-specific customers. 

Like the recreational boating market, with the strengthening of the general US economy and lower petroleum prices more 

Americans are vacationing and seeing the country in their RVs.  The timing of entry into this market appears good.  We 

continued to secure additional new distribution as well as introduce additional SKUs to our existing customers.  

Balance Sheet

We have a solid balance sheet.  We ended 2014 with a current ratio of approximately 6:1, more than $20 million of 

shareholders equity and more than $3 million in cash after paying the Company’s first special cash dividend of approximately 

$440,000 ($0.05 per share) in the second quarter of 2014.

Our solid balance sheet and positive cash flows without dependency on bank borrowings allow us the operating flexibility to 

expand our business either through new product introductions, entry into new markets or a strategic acquisition. 

In closing, I would like to express my sincere gratitude and appreciation to all Ocean Bio-Chem employees for their continued 

dedication and hard work as seen in this past year’s many achievements.  We are also very grateful for the support of all our 

customers, suppliers and shareholders.

Peter G. Dornau

President and Chief Executive Officer

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 

FORM 10-K 

           ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the fiscal year ended December 31, 2014 

          TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

                                                                  For the transition period from _______ to _______     

Commission File Number 000-11102 

OCEAN BIO-CHEM, INC. 
(Exact name of registrant as specified in its charter) 

Florida 
(State or other jurisdiction of incorporation or 
organization) 

59-1564329 
(I.R.S. Employer 
Identification No.) 

4041 SW 47 AVENUE 
FORT LAUDERDALE, FLORIDA  33314 
(Address of principal executive offices) 

954-587-6280 
(Registrant’s telephone number, including area code) 

Securities registered pursuant to Section 12(b) of the Act: 

Title of each class 

Common Stock, $0.01 par value 

Name of each exchange on which registered 

The NASDAQ Stock Market 

Securities registered pursuant to Section 12(g) of the Act: 
None 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes      No   

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes    No  

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act 
of  1934  during  the  preceding  12  months  (or  for  such  shorter  period  that  the  registrant  was  required  to  file  such  reports),  and  (2) has  been 
subject to such filing requirements for the past 90 days.    Yes      No   

Indicate by check mark whether registrant has submitted electronically and posted on its corporate Web site, if any every Interactive Data File 
required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the 
registrant was required to submit and post such files).    Yes      No   

Indicate  by  check  mark  if  disclosure  of  delinquent  filers  pursuant  to  Item 405  of  Regulation  S-K  is  not  contained  herein,  and  will  not  be 
contained,  to  the  best  of  registrant’s  knowledge,  in  definitive  proxy  or  information  statements  incorporated  by  reference  in  Part  III  of  this 
Form 10-K or any amendment to this Form 10-K.       

Indicate by check  mark  whether the registrant is a large accelerated filer, an accelerated filer, a  non-accelerated  filer, or a smaller reporting 
company.  See the definitions of “large accelerated filer,” “accelerated filer” and smaller reporting company” in Rule 12b-2 of the Exchange 
Act. 

Large accelerated filer 
Non-accelerated filer 

 
 

Accelerated filer 
Smaller reporting company 

 
 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    Yes      No   

The aggregate market value of the Common Stock held by non-affiliates of the registrant at June 30, 2014 was $10,387,124.  For purposes of 
making  this  computation  only,  all  executive  officers,  directors  and  beneficial  owners  of  more  than  five percent  of  the  registrant's  Common 
Stock are deemed to be affiliates. 

At March 30, 2015, 8,922,118 shares of the registrant’s Common Stock were outstanding. 

DOCUMENTS INCORPORATED BY REFERENCE 
Portions of the registrant's definitive proxy statement, which will be filed not later than April 30, 2015, are incorporated by reference in Part III 
of this report. 

 
 
 
  
  
  
 
  
   
   
 
  
  
 
   
   
  
  
  
  
 
 
 
  
  
  
 
  
   
   
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 

TABLE OF CONTENTS 

Business  

Part I 
Item 1.  
Item 1A.   Risk Factors  
Item 1B.   Unresolved Staff Comments  
Item 2.  
Item 3.  
Item 4   Mine Safety Disclosures  

Properties 
Legal Proceedings  

Selected Financial Data  

Part II 
Item 5.   Market for Registrant’s Common Equity,  Related Stockholder Matters and Issuer Purchases of Equity Securities  
Item 6.  
Item 7.   Management’s Discussion and Analysis of Financial Condition and Results of Operations  
Item 7A.   Quantitative and Qualitative Disclosures about Market Risk  
Item 8.  
Item 9.  
Item 9A.   Controls and Procedures 
Item 9B.   Other Information  

Financial Statements and Supplementary Data  
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure  

Part III 
Item 10.   Directors, Executive Officers and Corporate Governance  
Item 11.   Executive Compensation  
Item 12.   Security Ownership of Certain Beneficial Owners and Management and RelatedStockholder Matters  
Item 13.   Certain Relationships and Related Transactions, and Director Independence  
Item 14.   Principal Accounting Fees and Services  

Page 

1 
4 
5 
5 
5 
5 

6 
6 
6 
11 
11 
11 
11 
11 

12 
12 
12 
12 
12 

Part IV 
13 
Item 15.   Exhibits, Financial Statements Schedules  
Signatures   
14 
Index To Consolidated Financial Statements                                                                                                                                                   F-1 

Forward-looking Statements: 

Certain statements contained in this Annual Report on Form 10-K, including without limitation, our ability to locate substitute manufacturing 
facilities  in  the  event  arrangements  with  any  third  party  manufacturer  are  discontinued,  our  ability  to  renew  or  replace  our  revolving  credit 
facility, our ability to provide required capital to support inventory levels, the effect of price increases in raw materials that are petroleum or 
chemical  based  or  commodity  chemicals  on  our  margins,  and  the  sufficiency  of  funds  provided  through  operations  and  existing  sources  of 
financing to satisfy our cash requirements constitute forward-looking statements.  For this purpose, any statements contained in this report that 
are not statements of historical fact may be deemed forward-looking statements.  Without limiting the generality of the foregoing, words such 
as  "believe,"  "may,"  "will,"  "expect,"  "anticipate,"  "intend,"  or  "could,"  including  the  negative  or  other  variations  thereof  or  comparable 
terminology, are intended to identify forward-looking statements.  These statements involve known and unknown risks, uncertainties and other 
factors which may cause actual results to be materially different from those expressed or implied by such forward-looking statements.  Factors 
that may affect these results include, but are not limited to, the highly competitive nature of our industry; reliance on certain key customers; 
changes in consumer demand for marine, recreational vehicle and automotive products; advertising and promotional efforts; exposure to market 
risks  relating  to  changes  in  interest  rates,  foreign  exchange  rates,  prices  for  raw  materials  that  are  petroleum  or  chemical  based  and  other 
factors. 

 
   
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
 
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
Item 1.    Business 

General: 

PART I 

We  are  principally  engaged  in  the  manufacturing,  marketing  and  distribution  of  a  broad  line  of  appearance,  performance,  and  maintenance 
products  for  the  marine,  automotive,  power  sports,  recreational  vehicle  and  outdoor  power  equipment  markets,  under  the  Star brite®,    and 
Star Tron®  brand  names.    We  sell  these  products  within  the  United States  of  America  and  Canada.  In  addition,  we  produce  private  label 
formulations  of  many  of  our  products  for  various  customers  and  provide  custom  blending  and  packaging  services  for  these  and  other 
products.  Unless,  the  context  indicates  otherwise,  we  sometimes  refer  to  Ocean  Bio-Chem,  Inc.  and  its  consolidated  subsidiaries  as  “the 
Company," "we" or "our.”   

In 2010, the Company and another entity organized OdorStar Technology LLC (“OdorStar”).  OdorStar owns patents relating to a delivery 
system for use with products containing chlorine dioxide.  The Company acquired the other entity's interest in OdorStar in 2014, as a result of 
which OdorStar became a wholly-owned subsidiary of the Company.  The Company initially sold a deodorizing product incorporating the 
patented technology.  In 2014, the U.S. Environmental Protection Agency accepted labeling for Performacide® claiming effectiveness as, 
among other things, a viruscide against non-enveloped viruses (such as norovirus, rotovirus, adenovirus and poliovirus), as well as other 
viruses, and a disinfectant against a number of different types of bacteria.  Thereafter, in the later part of 2014, the Company commenced 
manufacturing, marketing and distributing disinfectant, sanitizing and deodorizing products under the Performacide® and  Star brite® brand 
names. 

Ocean  Bio-Chem,  Inc.  was  incorporated  in  1973  under  the  laws  of  the  state  of  Florida.  In  1981,  we  purchased,  from  Peter G. Dornau  and 
Arthur  Spector,  the  co-founders  of  the  Company,  rights  to  the  Star brite®  trademark  and  related  products  for  the  United States  and 
Canada.  Mr.  Dornau,  our  Chairman,  President  and  Chief  Executive  Officer,  has  retained  rights  to  these  assets  with  respect  to  all  other 
geographic areas.  Accordingly, products that we manufacture and are sold outside of the United States and Canada are purchased from us and 
distributed by two companies owned by Mr. Dornau.  Net sales to the two companies in 2014 and 2013 totaled approximately $1,956,000 and 
$1,834,000  or  5.8%  and  5.6%  of  our  net  sales,  respectively.  See  Note 9  to  the  consolidated  financial  statements  included  in  this  report  for 
additional information. 

Because  our  operations  involve,  in  all  material  respects,  substantially  similar  manufacturing  and  distribution  processes,  our  operations 
constitute one reportable segment for financial reporting purposes. 

Products: 

The products that we manufacture and market include the following: 

Marine:  Our marine line consists of polishes, cleaners, protectants and waxes under the Star brite® brand name, enzyme fuel treatment under 
the Star Tron® brand name, and private label products.  The marine line also includes motor oils, boat washes, vinyl cleaners, protectants, teak 
cleaners,  teak  oils,  bilge  cleaners,  hull  cleaners,  silicone  sealants,  polyurethane  sealants,  polysulfide  sealants,  gasket  materials,  lubricants, 
antifouling  additives  and  anti-freeze  coolants.  In  addition,  we  manufacture  a  line  of  brushes,  poles,  tie-downs  and  other  related  marine 
accessories. 

Automotive:  We manufacture a line of automotive products under the Star brite® and Star Tron® brand names  The automotive line includes 
fuel treatments  for both gas and diesel engines,  motor oils, greases and related items.  Our Star Tron® enzyme  fuel treatment is designed to 
eliminate and prevent engine problems associated with fuel containing ethanol.  It also increases fuel economy by cleaning the fuel delivery 
system  and  facilitating  more  complete  and  uniform  combustion.  In  addition,  we  produce  anti-freeze  and  windshield  washes  under  the 
Star brite® brand and under private labels for customers.  We also produce automotive polishes, cleaners and other appearance items. 

Recreational Vehicle/Power Sports:  We also market Star Tron® fuel treatment and other specialty products to the recreational vehicle market, 
including snow mobiles, all terrain vehicles and motorcycles.  For power sports enthusiasts, Star Tron® provides a viable solution to a number 
of  problems  associated  with  E-10  fuel,  which  is  fuel  containing  10%  ethanol.  Other  specialty  recreational  vehicle/power  sports  products 
include  cleaners,  polishes,  detergents,  fabric  cleaners  and  protectors,  silicone  sealants,  waterproofers,  gasket  materials,  degreasers,  vinyl 
cleaners and protectors, toilet treatment fluids and anti-freeze/coolant. 

Outdoor  Power  Equipment/  Lawn  &  Garden:  We  market  Star Tron®  as  a  solution  to  help  rectify  a  number  of  operating  engine  problems 
associated with E-10 fuel in commercial lawn equipment and other home and garden power equipment.  

Disinfectants, Sanitizers and Deodorizers:  Our line of disinfectant, sanitizing and deodorizing products are marketed under the Performacide® 
and Star brite® brand names.  Performacide® products include disinfectants for hard, non-porous surfaces, air care products for deodorizing and 
products  to  eliminate  mold  and  mildew.    When  used  as  directed  with  respect  to  hard,  non-porous  surfaces,  Performacide®  is  effective  as  a 
virucide against a variety of viruses, including the Ebola virus, Human HIV-1 Virus, and the Influenza-A virus, a disinfectant against a variety  

1 

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
of  bacteria,  a  sanitizer  against  bacteria  including  certain  types  of  bacteria  causing  food  borne  illnesses,  and,  in  certain  applications,  as  an 
algaecide and fungicide.  We are directing distribution efforts towards the marine and automotive markets, to institutions such as hospitals and 
schools and to travel and leisure facilities such as hotels and cruise ships.   

Contract  Filling  and  Blow  Molded  Bottles:  We  blend  and  package  a  variety  of  chemical  formulations  to  our  customers’  specifications.  In 
addition, we manufacture for sale to various customers assorted styles of both PVC and HDPE blow molded bottles. 

Manufacturing:  We  produce  the  majority  of  our  products  at  the  manufacturing  facilities  of  our  subsidiary,  Kinpak,  Inc.  ("Kinpak"),  in 
Montgomery,  Alabama.  In  addition,  we  contract  with  various  third  party  manufacturers  to  manufacture  some  of  our  products,  which  are 
manufactured to our specifications using our provided formulas.  Each third party manufacturer enters into a confidentiality agreement with us. 

We  purchase  raw  materials  from  a  variety  of  suppliers;  all  raw  materials  used  in  manufacturing  are  readily  available  from  alternative 
sources.  We design our own packaging and supply our outside manufacturers with the appropriate design or packaging.  We believe that our 
internal manufacturing capacity and our arrangements with our current outside manufacturers are adequate for our present needs. 

In  the  event  that  arrangements  with  any  third  party  manufacturer  are  discontinued,  we  believe  that  we  will  be  able  to  locate  substitute 
manufacturing facilities without a substantial adverse effect on our manufacturing and distribution. 

Marketing and Significant Customers:  Our branded and private label products are sold through national retailers such as Wal-Mart, Tractor 
Supply,  West  Marine  and  Bass  Pro  Shops.  We  also  sell  to  national  and  regional  distributors  that  resell  our  products  to  specialized  retail 
outlets.  In the case of Performacide® disinfectant/sanitizing products, we sell to distributors that resell our products to institutions and travel 
and leisure facilities.  Sales to each of two customers exceeded 10% of our consolidated net revenues for the years ended December 31, 2014 
and 2013, and constituted an aggregate of approximately 36% and 39% of consolidated net revenues for the years ended December 31, 2014 
and  2013,  respectively.  Sales  to  our  five  largest  unaffiliated  customers  for  the  years  ended  December  31,  2014  and  2013  amounted  to 
approximately 47% and 49% of our consolidated net sales, respectively, and at December 31, 2014 and 2013, outstanding accounts receivable 
balances  from  our  five  largest  unaffiliated  customers  aggregated  approximately  36%  and  31%  of  our  consolidated  accounts  receivable, 
respectively. 

We market our products through both internal salesmen and external sales representatives who work on an independent contractor commission 
basis.  Our  personnel  also  participate  in  sales  presentations  and  trade  shows.  In  addition,  we  market  our  brands  and  products  through 
advertising  campaigns  in  national  magazines,  on  television,  on  the  internet,  in  newspapers  and  through  product  catalogs.  Our  products  are 
distributed primarily from Kinpak’s manufacturing and distribution facility in Montgomery, Alabama.  Since 2008, we have participated in a 
vendor managed inventory program with one major customer. 

Backlog, seasonality, and selling terms: We had no significant backlog of orders at December 31, 2014.  We generally do not give customers 
the right to return products.  The majority of our products is non-seasonal and is sold throughout the year.  Normal trade terms offered to credit 
customers range from 30 to 60 days.  However, at times we offer extended payment terms or discount arrangements as purchasing incentives to 
customers.  These initiatives do not materially affect customary margins. 

Competition: 

Competition with respect to our principal product lines is described below.  The principal elements of competition affecting all of our product 
lines are brand recognition, price, service and the ability to deliver products on a timely basis. 

Marine:  We have several national and regional competitors in the marine marketplace.  We do not believe that any competitor or small group 
of competitors hold a dominant market share.  We believe that we can increase or maintain our market share through expenditures directed to 
our present advertising and distribution channels. 

Automotive:  There are a large number of companies, both national and regional, that compete with us.  Many are more established and have 
greater  financial  resources  than  we  do.  While  our  market  share  is  small,  the  total  market  size  is  substantial.  We  believe  that  we  have 
established a reasonable market share through our present advertising and distribution channels, considering the large size of this market. 

Recreational  Vehicle/Power  Sports:  We  compete  with  national  and  regional  competitors.  We  do  not  believe  that  any  competitor  or  small 
group  of  competitors  hold  a  dominant  market  share.  We  believe  that  we  can  increase  or  maintain  our  market  share  by  utilizing  similar 
advertising and distribution channels to those we use in the marine market. 

Outdoor Power Equipment/Lawn & Garden:  We compete with several established national and regional competitors.  We do not believe that 
any  competitor  or  small  group  of  competitors  hold  a  dominant  market  share.  We  have  attempted  to  make  inroads  in  this  market  by 
emphasizing Star Tron®’s unique formulation and by increasing our advertising and attendance at trade shows. 

Disinfectants, Sanitizers and Deodorants:  There are a large number of companies that compete with us, many of which are much larger, and 
have  much  greater  financial  resources  than  we  do.    We  emphasize  the  effectiveness  of  chlorine  dioxide,  coupled  with  the  convenience  in 
application of our Performacide® products.   

2 

 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
   
Trademarks:  We  have  obtained  registered  trademarks  for  Star brite®,  Star Tron®  Performacide®  and  other  trade  names  used  on  our 
products.  We view our trademarks as significant assets because they provide product recognition.  We believe that our intellectual property is 
protected,  but  we  cannot  assure  that  our  intellectual  property  rights  can  be  successfully  asserted  in  the  future  or  will  not  be  invalidated, 
circumvented or challenged.  

Patents:  OdorStar owns patents relating to a delivery system for use with products containing chlorine dioxide.  The patents expire in 2022.  
See Part I, Item 3 of this report for information regarding an adverse outcome in an infringement action we brought against a third party.  While 
the outcome resulted in a limitation on the scope of patent protection provided, we do not believe it materially affects our ability to effectively 
market and distribute our Performacide® products. 

New Product Development:  We continue to develop specialized products for the marine, automotive, recreational vehicle/power sports and 
outdoor power equipment/lawn and garden markets.  Expenditures for new product development have not been significant and are charged to 
operations in the year incurred. 

Personnel:  At December 31, 2014, we had 123 full-time employees.  The following table provides information regarding personnel working 
for the Company and its subsidiaries at December 31, 2014: 

Location 
Fort Lauderdale, Florida 
Fort Lauderdale, Florida 
Montgomery, Alabama 

Description 
  Administrative, sales, and marketing    
  Manufacturing and distribution 
  Manufacturing and distribution 

Full-time Employees 
37 
  7 
79 
123 

3 

 
 
 
  
 
  
  
  
  
  
   
     
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 1A.  Risk Factors 

If we do not compete effectively, our business will suffer. 

We  confront  aggressive  competition  in  the  sale  of  our  products.  In  each  of  the  markets  in  which  we  sell  our  products,  we  compete  with  a 
number of national and regional competitors.  Competition in the automotive  market is particularly intense, with many national and  regional 
companies marketing competitive products.  Many of our competitors in the automotive market are more established and have greater financial 
resources  than  we  do.  Our  Performacide®  disinfectant/sanitizing  products  have  only  recently  been  introduced,  and  we  confront  competition 
from a large  number of competitors,  many of  which are  well established and have  substantially  greater financial  resources than  we do.  Our 
inability to successfully compete in our principal markets would have a material adverse effect on our financial condition, results of operations 
and cash flows. 

Economic conditions can adversely affect our business. 

We  are  subject  to  risks  arising  from  adverse  changes  in  general  domestic  and  global  economic  conditions,  including  recession  or  economic 
slowdown  and  disruption  of  credit  markets,  which  may  impair  the  ability  of  our  customers  to  satisfy  obligations  due  to  us.  In  addition,  we 
believe  that  adverse  economic  conditions  in  recent  years  adversely  constrained  discretionary  spending,  which  we  believe  has,  at  times, 
adversely affected our product lines, particularly those directed to the marine and recreational vehicle markets.  While economic conditions in 
the  United  States  have  improved  recently,  a  future  decline  in  economic  conditions  could  have  a  material  adverse  effect  on  our  financial 
condition, results of operations and cash flows. 

Failure to effectively utilize or successfully assert intellectual property rights could materially adversely affect our competitiveness. 

We  rely  on  trademarks  and  trade  names  in  connection  with  our  products,  the  most  significant  of  which  are  Star brite®  and  Star Tron®.  In 
addition,  OdorStar owns  patents  we  have  viewed  as  providing  competitive  support  for our  Performacide ®  products.    We  rely  on  trademark, 
trade secret, patent and copyright laws to protect our intellectual property rights.  We cannot assure that these intellectual property rights will be 
effectively  utilized or, if necessary, successfully asserted.  There is a  risk that  we  will  not be  able to obtain and perfect our own intellectual 
property  rights,  or,  where  appropriate,  license  from  others  intellectual  property  rights  necessary  to  support  new  product  introductions.  Our 
intellectual  property  rights,  and  any  additional  rights  we  may  obtain  in  the  future,  may  be  invalidated,  circumvented  or  challenged  in  the 
future.  In this regard, beginning in 2013, OdorStar and Kinpak pursued a patent infringement lawsuit in the United States District Court for the 
Southern  District  of  Florida  with  respect  to  OdorStar's  U.S.  patent  relating  to  a  delivery  system  for  use  with  products  containing  chlorine 
dioxide,  but  the  District  Court  granted  the  defendants'  motion  for  summary  judgment,  which  the  Court  of  Appeals  affirmed  on  January 27, 
2015.  See Part I, Item 3, “Legal Proceedings” in this report for additional information.  We are unable to predict the long-term effect of the 
adverse outcome.  Our failure to perfect or successfully assert intellectual property rights could harm our competitive position and could have a 
material adverse effect on our financial condition, results of operations and cash flows. 

Environmental matters may cause potential liability risks. 

We must comply with various environmental laws and regulations in connection with our operations, including those relating to the handling 
and disposal of hazardous wastes and the remediation of contamination associated with the use and disposal of hazardous substances.  A release 
of  such  substances  due  to  accident  or  intentional  act  could  result  in  substantial  liability  to  governmental  authorities  or  to  third  parties.  In 
addition, we are subject to reporting requirements with respect to certain materials we use in our manufacturing operations.  In January 2011, 
Kinpak,  which  owns  our  manufacturing  facility  in  Montgomery,  Alabama,  became  subject  to  a  consent  agreement  and  final  order  with  the 
United States  Environmental  Protection  Agency  relating  to  its  alleged  failure  to  complete  and  submit  certain  required  forms  with  respect  to 
toxic and hazardous chemicals used at its facilities.  Under the consent agreement and final order, Kinpak paid a civil penalty of $110,000.  It is 
possible  that  we  could  become  subject  to  additional  environmental  liabilities  in  the  future  that  could  have  a  material  adverse  effect  on  our 
financial condition, results of operations and cash flows. 

Our variable rate indebtedness exposes us to risks related to interest rate fluctuation and matures in July 2016. 

 The  Company  has  a  revolving  line  of  credit  with  a  variable  interest  rate.  Interest  on  the  revolving  line  of  credit  is  payable  at  the  30  day 
LIBOR rate plus 1.65% per annum (unless the Company’s debt service coverage ratio, as defined in the credit agreement, falls  below 2.0 to 1, 
in which case the additional percentage will be 2.65% per annum).   During the year ended December 31, 2014, we did not utilize the revolving 
line  of  credit,  and  at  December  31,  2014,  we  did  not  have  any  borrowings  outstanding  under  the  revolving  line  of  credit.   However,  if  we 
borrow  amounts  under  the  revolving  line  of  credit  in  the  future,  and  if  interest  rates  were  to  increase  significantly,  our  financial  condition, 
results of operations and cash flows could be materially adversely affected. 

4 

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Chairman, President and Chief Executive Officer is a majority shareholder who controls us, and his interest may conflict with or 
differ from the Company's interests. 

Peter G. Dornau, our Chairman, President and Chief Executive Officer, together with a family entity he controls, owns approximately 53% of 
our Common Stock.  As a result, Mr. Dornau has the power to elect all of our directors and effectively has the ability to prevent any transaction 
that  requires  the  approval  of  our  Board  of  Directors  and  our  shareholders.    Products  that  we  manufacture  and  that  are  sold  outside  of  the 
United States and Canada are purchased from us and distributed by two companies owned by Mr. Dornau, which we refer to as the “affiliated 
companies.”  Sales  to  the  affiliated  companies  aggregated  approximately  $1,956,000  and  $1,834,000  during  the  years  ended  December 31, 
2014 and 2013, respectively.  An affiliated company owns the rights to the Star brite® and Star Tron® trademarks and related products outside 
of the United States and Canada. 

In addition, we provided administrative services to the affiliated companies for fees aggregating approximately $478,000 and $406,000 during 
the years ended December 31, 2014 and 2013, respectively.  While the terms of the sales to the affiliated companies differed from the terms of 
sale to other customers, the affiliated companies bear their own warehousing, distribution, advertising, selling and marketing costs, as well as 
their own freight charges (we pay freight charges in connection with sales to our domestic customers on all but small orders).  Moreover, we do 
not pay sales commissions with respect to products sold to the affiliated companies.  As a result, we believe our profit margins with respect to 
sales  to  the  affiliated  companies  are  similar  to  the  profit  margins  we  realize  with  respect  to  sales  to  our  larger  domestic 
customers.  Management  believes  that  the  sales  to  the  affiliated  companies  did  not  involve  more  than  normal  credit  risk  or  present  other 
unfavorable features.  We have entered into other transactions  with entities owned by  Mr. Dornau.  See  Note 9 to the  consolidated financial 
statements included in this report for additional information 

Trading in our Common Stock has been limited, and our stock price could potentially be subject to substantial fluctuations. 

Our  common  stock  is  listed  on  the  NASDAQ  Capital  Market,  but  trading  in  our  stock  has  been  limited.  Our  stock  price  could  be  affected 
substantially by a relatively modest volume of transactions. 

Item 1B. Unresolved Staff Comments 

Not applicable. 

Item 2. Properties 

Our executive offices and one of our manufacturing facilities is located in Fort Lauderdale, Florida and are leased from an entity controlled by 
our  Chairman,  President  and  Chief  Executive  Officer.  The  lease  covers  approximately  12,700  square  feet  of  office,  manufacturing,  and 
warehouse space.  See Note 10 to the consolidated financial statements included in this report for additional information. 

We  own  Kinpak’s  Alabama  manufacturing  facility,  which  currently  contains  approximately  187,000  square  feet  of  office,  plant  and 
warehouse space on 20 acres of land.   

Item 3. Legal Proceedings 

On November 26, 2013, OdorStar and Kinpak filed a Second Amended Complaint in the United States District Court for the Southern District 
of Florida, amending a complaint  initially  filed on January 13, 2013.  The  Second  Amended Complaint  was  filed against SMM Distributors 
LLC (now defunct) d/b/a Biocide Systems, and SMM Manufacturing, Inc. (collectively, "Biocide").  The Second Amended Complaint alleged 
that  Biocide  manufactured,  used,  sold  and  continues  to  sell  an  odor  eliminating  product  that  infringes  OdorStar's  U.S.  patent  relating  to 
OdorStar's  delivery  system  for  use  with  products  containing  chlorine  dioxide.  Biocide  denied  the  allegations  of  the  Second  Amended 
Complaint, and both the plaintiffs and defendants filed motions for summary judgment.  On January 27, 2014, the District Court granted the 
defendants'  motion  for  summary  judgment  and  denied  the  plaintiffs'  motion,  and  on  January 8,  2015,  the  Federal  Circuit  Court  of  Appeals 
affirmed  the  District  Court's  judgment.    The  Company  has  determined  to  take  no  further  action  in  this  matter,  and  the  proceedings  have 
concluded.   

On March 27, 2014, the defendants filed a motion with the District Court seeking payment by OdorStar and Kinpak of their attorneys’ fees and 
non-taxable costs in the amount of $259,550, based on, among other things, the defendants’ contention that the plaintiffs' patent infringement 
claims were vexatious and intended to intimidate the defendants into withdrawing from competition with the plaintiffs.  OdorStar and Kinpak 
filed an opposition to the motion, essentially denying the defendants' contentions and stating that the defendants were not entitled to payment of 
their attorneys’ fees under applicable legal standards.  On March 2, 2015, the District Court denied the defendants’ motion.   

Item 4.  Mine Safety Disclosures 

Not applicable. 

5 

 
 
  
  
 
 
  
 
 
  
 
  
 
 
 
 
 
 
 
 
Item 5.    Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 

Our common stock is traded on the NASDAQ Capital Market under the symbol OBCI.  A summary of the high and low sales prices during 
each quarter of 2014 and 2013 is presented below. 

 PART II 

2014 

2013 

High 
Low 

High 
Low 

1st Qtr. 

2nd Qtr. 

3rd Qtr. 

4th Qtr. 

   $ 
   $ 

   $ 
   $ 

3.75       $ 
2.43       $ 

3.24       $ 
2.13       $ 

3.10       $ 
2.63       $ 

3.23       $ 
2.45       $ 

4.85       $ 
2.89       $ 

3.19       $ 
2.40       $ 

6.98    
3.06    

2.70    
2.20    

On December 31, 2014, there were 125 holders of record and approximately 1,300 beneficial owners of our common stock.  

On March 18, 2014, the Board of Directors of Ocean Bio-Chem, Inc. declared a special dividend of $0.05 per share payable on April 15, 2014 
to shareholders of record on April 1, 2014.  The Company previously did not pay any dividends.  Payment of dividends in the future will be 
subject to the discretion of the Board of Directors in light of numerous factors, including the Company's business performance and operating 
plans, capital commitments, liquidity and other factors. 

Item 6.   Selected Financial Data 

Not applicable. 

Item 7.    Management’s Discussion and Analysis of Financial Condition and Results of Operations 

The following discussion should be read in conjunction with our consolidated financial statements contained in Item 8 of this report. 

Overview: 

We are principally engaged in the manufacturing, marketing and distribution of a broad line of appearance, performance, and maintenance 
products for the marine, automotive, power sports, recreational vehicle and outdoor power equipment markets, under the Star brite® and other 
trademarks within the United States of America and Canada.  In addition, we produce private label formulations of many of our products for 
various customers and provide custom blending and packaging services for these and other products.  We also manufacture, market and 
distribute a line of products including disinfectants, sanitizers and deodorizers.  We sell our products through national retailers and to national 
and regional distributors. 

Critical accounting estimates: 

The  preparation  of  consolidated  financial  statements  in  accordance  with  accounting  principles  generally  accepted  in  the  United  States  of 
America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of 
contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting 
period.  Actual results could differ from those estimates and assumptions. 

We have identified the following as critical accounting estimates,  which are defined as those that are reflective of significant judgments and 
uncertainties, are the  most pervasive  and important to the  presentation of our  financial  condition and results of operations  and, if  subject to 
different assumptions and conditions, could lead to materially different results.   

6 

 
   
  
  
 
   
   
      
      
      
   
   
   
     
        
        
        
   
   
   
   
      
            
            
            
      
   
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue recognition and collectability of accounts receivable 

Revenue from product sales is recognized when persuasive evidence of a contract exists, the sales price is fixed and determinable, the title of 
goods  pass  to  the  customer,  and  collectability  of  the  related  receivable  is  probable.  With  respect  to  a  customer  for  whom  the  Company 
manages the inventory at the customer's location, revenue is recognized when the products are sold to a third party.  In the ordinary course of 
business, we grant non-interest bearing trade credit to our customers on normal credit terms.  In an effort to reduce our credit risk, we perform 
ongoing  credit  evaluations  of  our  customers  and  adjust  credit  limits  based  upon  payment  history  and  customers’  creditworthiness,  as 
determined  by  our  review  of  their  current  credit  information.  We  monitor  collections  and  payments  from  our  customers  and  maintain  a 
provision for estimated credit losses based upon our historical experience, specific customer collection issues and reviews of agings of trade 
receivables  based  on  contractual  terms.  We  generally  do  not  require  collateral  on  trade accounts  receivable.  We  maintain  an  allowance  for 
doubtful accounts based on our historical collection experience and expected collectability of the accounts receivable, considering the period an 
account  is  outstanding,  the  financial  position  of  the  customer  and  information  provided  by  credit  rating  services.   The  adequacy  of  this 
allowance is reviewed each reporting period and adjusted as necessary.  Our allowance for doubtful accounts was approximately $76,000 and 
$93,000 at December 31, 2014 and 2013, respectively, which was approximately 1.5% and 2.1%, respectively, of gross accounts receivable.  If 
the  financial  condition  of  our  customers  were  to  deteriorate,  resulting  in  an  impairment  of  their  ability  to  make  payments,  or  if  unexpected 
events or significant future changes in trends were to occur, additional allowances may be required, resulting in increased bad debt expense. 

Inventories 

Inventories primarily are composed of raw materials and finished goods and are stated at the lower of cost or market, using the first-in, first-out 
method.  We maintain a reserve for slow moving and obsolete inventory to reflect the diminution of value resulting from product obsolescence, 
damage or other issues affecting marketability in an amount equal to the difference between the cost of the inventory and its estimated market 
value.  The adequacy of this reserve is reviewed each reporting period and adjusted as necessary.  We regularly compare inventory quantities 
on hand against historical usage or forecasts related to specific items in order to evaluate obsolescence and excessive quantities.  In assessing 
historical  usage,  we also qualitatively assess business trends to evaluate  the reasonableness of  using historical  information as an estimate  of 
future usage.  A complete physical count of the inventory is conducted annually. 

Our slow moving and obsolete inventory reserve was $277,296 and $302,296 at December 31, 2014 and December 31, 2013, respectively. 

Income taxes 

Income taxes are accounted for under the asset and liability method.  Under this method, deferred tax assets and liabilities are recognized to 
reflect  the  future  tax  consequences  attributable  to  the  differences  between  the  financial  statement  carrying  amounts  of  existing  assets  and 
liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured and recorded using currently enacted tax rates, which 
we expect will apply to taxable income in the years in which the differences between the financial statement carrying amounts of existing assets 
and  liabilities  and  their  tax  bases  are  recovered  or  settled.  The  differences  are  attributable  to  differing  methods  of  financial  statement  and 
income  tax  treatment  with  respect  to  depreciation  and  reserves  for  trade  accounts  receivable  and  inventories.    The  likelihood  of  a  material 
change  in  our  expected  realization  of  these  assets  is  dependent  on,  among  other  factors,  future  taxable  income  and  settlements  with  tax 
authorities.  While management believes that its judgments and interpretations regarding income taxes are appropriate, significant differences 
in actual experience may require future adjustments to our tax assets and liabilities, which could be material. 

We  are  also  required  to  assess  the  realizability  of  our  deferred  tax  assets.  We  evaluate  positive  and  negative  evidence  and  use  judgments 
regarding  past  and  future  events,  including  operating  results  and  available  tax  planning  strategies  that  could  be  implemented  to  realize  the 
deferred tax assets.  Based on this assessment, we determine when it is more likely than not that all or some portion of our deferred tax assets 
may not be realized, in which case we would be required to apply a valuation allowance to offset our deferred tax assets in an amount equal to 
future tax benefits that may not be realized.  We currently do not apply a valuation allowance to our deferred tax assets.  However, if facts and 
circumstances change in the future, a valuation allowance may be required. 

Significant judgment is required in determining income tax provisions and in evaluating tax positions.  We establish additional provisions for 
income  taxes  when,  despite  the  belief  that  tax  positions  are  fully  supportable,  there  remain  certain  positions  that  do  not  meet  the  minimum 
probability  threshold,  which  is  a  tax  position  that  is  more  likely  than  not  to  be  sustained  upon  examination  by  the  applicable  taxing 
authority.  In the normal course of business, we and our subsidiaries are examined by various federal and state tax authorities.  We regularly 
assess the potential outcomes of these examinations and any future examinations for the current or prior years in determining the adequacy of 
our provision for income taxes.  We adjust the income tax provision, the current tax liability and deferred taxes in any period in which facts that 
give rise to an adjustment become known.  The ultimate outcomes of the examinations of our income tax returns could result in increases or 
decreases to our recorded tax liabilities, which could affect our financial results. 

7 

 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
  
  
Intangible Assets 

Our intangible assets include trademarks, tradenames, patents and royalty rights.  We own several trademarks and trade names, including Star 
brite®, Star Tron® and Performacide®.  We have determined that these intangible assets have indefinite lives and, therefore, are not amortized.  
In addition, our wholly-owned subsidiary, OdorStar, owns patents related to a device for producing chlorine dioxide that is incorporated in our 
deodorizer,  sanitizer  and  disinfectant  products.    We  amortize  these  patents  over  their  remaining  life  on  a  straight  line  basis;  amortization 
expense was approximately $51,000 for each of the years ended December 31, 2014 and December 31, 2013.  In 2013, we acquired  royalty 
rights  (previously  owned  by  an  unaffiliated  company  that  owned  the  patents  ultimately  acquired  by  OdorStar)  relating  to  sales  of  products 
encompassing  OdorStar's  patented  technology.    We  are  amortizing  the  royalty  rights  over  their  remaining  life  on  a  straight  line  basis; 
amortization expense was approximately $18,000 and $7,000 for the years ended December 31, 2014 and 2013, respectively.   

The Company evaluates its indefinite-lived intangible assets (trademarks and trade names) for impairment annually and at other times when an 
event  occurs  or  circumstances  change  such  that  it  is  reasonably  possible  that  an  impairment  may  exist.    In  evaluating  our  indefinite-lived 
intangible assets for impairment, we assess qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-
lived intangible asset is less than its carrying value. If, after completing the qualitative assessment, we determine it is more likely than not that 
the  fair value of the indefinite-lived intangible asset is  greater than its carrying amount,  the asset is  not impaired. If  we  conclude it is  more 
likely than not that the fair value of the indefinite-lived intangible assets is less than the carrying value, we would then proceed to a quantitative 
impairment test, which consists of a comparison of the fair value of the  intangible assets to their carrying amounts.  In 2014, we performed a 
qualitative assessment on all of our indefinite lived assets and determined, based on the assessment, that their fair values were more likely than 
not higher than their carrying values.  See Note 4 to the consolidated financial statements included in this report for additional information.   

We assess the remaining useful life and recoverability of intangible assets having finite lives (patents and royalty rights)  whenever events or 
circumstances  indicate  the  carrying  value  of  an  asset  may  not  be  recoverable.    Such  events  may  include,  for  example,  the  occurrence  of  an 
adverse  change  in  the  market  involving  the  business  employing  the  related  assets.  Significant  judgments  in  this  area  involve  determining 
whether such an event has occurred.  Any impairment loss, if indicated, equals the amount by which the carrying amount of the asset exceeds 
the estimated fair value of the asset. 

Results of Operations: 

The following table provides a summary of our financial results for the years ended December 31, 2014 and 2013: 

For The Years Ended December 31, 

Net sales 
Cost of Goods sold 
Gross Profit 
Advertising and promotion 
Selling and administrative 
Operating income 
Interest expense, net 
Other Income 
Provision for income taxes 
Net income 

Net income attributable to 
OBCI 

2014 
 $ 33,926,988  
   21,797,093  
   12,129,895  
     2,565,678  
     6,540,961  
     3,023,256  
         (43,454)  
                  -  
       (948,874)  
 $  2,030,928  

2013 
 $ 32,703,478  
   21,814,739  
   10,888,739  
     2,647,968  
     5,928,830  
     2,311,941  
         (67,180)  
           6,319 
       (815,812)  
 $  1,435,268  

Percent 
Change 
3.7% 
(0.1)% 
11.4% 
(3.1)% 
10.3% 
30.8% 
(35.3)% 
(100.0)% 
16.3% 
41.5% 

Percentage of Net 
sales 

2014 
100.0% 
64.2% 
35.8% 
7.6% 
19.3% 
8.9% 
0.1% 
0.0% 
2.8% 
6.0% 

2013 
100.0% 
66.7% 
33.3% 
8.1% 
18.1% 
7.1% 
0.2% 
0.0% 
2.5% 
4.4% 

 $  2,048,077  

 $  1,460,992  

40.2% 

6.0% 

4.5% 

8 

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net  sales  increased  $1,224,000  or  3.7%,  to  approximately  $33,927,000  in  2014  compared  to  $32,703,000  in  2013.    The  increase  in  sales 
principally resulted from an improved sales mix due to increased sales of higher margin branded products and from price increases for some 
products.  These sales increases were partially offset by lower sales of private label products. 

Cost  of  goods  sold  -  Cost  of  goods  sold  decreased  by  approximately  $18,000  or  0.1%  in  2014,  to  approximately  $21,797,000  from 
approximately $21,815,000 in 2013.  The decrease in cost of goods sold is a result of an improved product mix, as discussed above. 

Gross profit increased by approximately $1,241,000 or 11.4% to approximately $12,130,000 in 2014, from approximately $10,889,000 during 
2013.  As a percentage of net sales, gross profit increased from 33.3% in 2013 to 35.8% in 2014.  The increases in gross profit and gross profit 
as a percentage of net sales reflects the improved sales mix and price increases for some products discussed above.     

Advertising and promotion expense decreased by $82,000 or 3.1% to $2,566,000 during 2014 from $2,648,000 in 2013.  As a percentage of 
net  sales,  advertising  and  promotion  expense  decreased  from  8.1%  in  2013  to  7.6%  in  2014.  The  decrease  is  primarily  a  result  of  lower 
magazine advertising and marketing expenses, partially offset by increases in television, internet, and customer cooperative advertising. 

Selling and administrative expenses increased by $612,000 or 10.3%, from approximately $5,929,000 in 2013 to approximately $6,541,000 
in  2014.  The  increase  is  principally  due  to  an  increase  in  stock  based  compensation,  an  increase  in  salaries  for  administrative  and  sales 
personnel, legal expenses with regard to patent litigation involving OdorStar (see Part I, Item 3 in this report), increased premiums for general 
liability  insurance  and  information  technology  services.  As  a  percentage  of  net  sales,  selling  and  administrative  expenses  increased  from 
18.1% in 2013 to 19.3% in 2014. 

Operating  income  –  As  a  result  of  the  foregoing,  operating  income  increased  to  approximately  $3,023,000  in  2014,  from  approximately 
$2,312,000 in 2013, an increase of $711,000 or 30.8%. 

Interest  expense,  net  decreased  by  approximately  $24,000  to  $43,000  in  2014,  compared  to  $67,000  in  2013.  The  decrease  reflects  the 
declining outstanding principal on our term loan, as well as interest income on a note (the "BBL Note") issued to us by BBL Distributors, LLC 
("BBL"), our former joint venture partner in OdorStar.  BBL issued the BBL Note to us as a result of our payment, during 2013, of amounts 
BBL  would  have  paid  as  additional  capital  contributions  to  OdorStar  to  fund  certain  of  OdorStar’s  business  requirements,  had  BBL  been 
willing and able to do so. In connection with our acquisition of BBL's membership interest in OdorStar in September 2014, we released BBL 
from its obligations under the BBL Note. See Note 4 to the consolidated financial statements included in this report for further information. 

Income taxes – Income tax expense was approximately $949,000 in 2014 or 31.8% of pretax income, compared to approximately $816,000 in 
2013  or  36.2%  of  pretax  income.  The  more  favorable  tax  rate  in  2014  reflects  a  reduction  in  our  nondeductible  expenses.  For  additional 
information, see Note 8 to the consolidated financial statements included in this report. 

Net  Income  and  Net  income  attributable  to  Ocean  Bio-Chem,  Inc. As  a  result  of  the  items  described  above,  net  income  increased 
approximately  41.5%  or  approximately  $596,000  to  $2,031,000  in  2014  from  $1,435,000  in  2013.  Net  income  attributable  to  Ocean  Bio-
Chem, Inc. (excluding the loss attributable to non-controlling interests) was approximately $2,048,000 in 2014, an increase of approximately 
$587,000 or 40.2% from approximately $1,461,000 in 2013.    

Liquidity and Capital Resources: 

Our  cash  balance  was  approximately  $3,063,000  at  December  31,  2014  compared  to  approximately  $3,072,000  at  December  31,  2013.  At 
December 31, 2014 and December 31, 2013, we had no borrowings under our revolving line of credit. 

Net cash provided by operating activities  for the  year ended December 31, 2014 was approximately $1,786,000 compared to approximately 
$2,565,000 for the year ended December 31, 2013.  The decrease in cash provided by operations principally results from a $716,000 increase in 
gross inventories in 2014 compared to a decrease of approximately $1,858,000 in 2013, principally offset by a $985,000 lower increase in trade 
accounts receivable from unaffiliated parties in 2014 as compared to 2013, and a $596,000 increase in net income in 2014 as compared to 2013. 

Inventories,  net  were  approximately  $8,109,000  and  $7,368,000  at  December  31,  2014  and  2013,  respectively,  representing  an  increase  of 
approximately $741,000 or 10.1% in 2014.  The higher levels of inventories at December 31, 2014 compared to 2013 levels reflect lower than 
usual quantities of some inventory items at December 31, 2013. 

Net  trade  accounts  receivable  aggregated  approximately  $4,850,000  at  December  31,  2014,  an  increase  of  approximately  $436,000  or  9.9% 
over net trade accounts receivable of $4,414,000 at December 31, 2013.  The increase in net trade accounts receivable is due to increased sales 
in  December  2014  as  compared  to  December  2013.   Receivables  due  from  affiliated  companies  aggregated  approximately  $715,000  at 
December  31,  2014,  an  increase  of  approximately  $179,000,  or  33.3%  over  receivables  due  from  affiliated  companies  of  approximately 
$536,000 at December 31, 2013.  The increase reflects an increase in administrative services used by the affiliated companies to support their 
increased sales volume, product development, and registration fees relating to revised labeling of some products.  

9 

 
 
  
  
  
 
 
  
 
  
 
 
 
 
 
 
 
 
 
Prepaid expenses and other current assets not otherwise classified aggregated approximately $845,000 at December 31, 2014, an increase of 
approximately $224,000, or 36.0% over the $621,000 balance at December 31, 2013.  The increase reflects an increase in advance payments 
for inventories, the payment of a three year premium under a pollution liability insurance policy, and an increase in prepayments for television 
advertising, including a $40,000 prepayment to an affiliated company related to production costs for television commercials.  See Note 9 to the 
consolidated financial statements included in this report for additional information. 

Net cash used in investing activities for the year ended December 31, 2014 was approximately $981,000 compared to $673,000 in 2013.  The 
increase in cash used in investing activities is a result of increased purchases of property, plant, and equipment.  We continue to invest in our 
manufacturing facilities as we deem appropriate. In addition, during 2014, we paid $150,000 under the agreement by which we acquired BBL’s 
membership interest in OdorStar. We also purchased a recreational vehicle and a trailer for use in advertising and exhibiting our products at 
tradeshows and other events, such as fishing competitions. 

Net cash used in financing activities  for the year ended December 31, 2014 was approximately $791,000 compared to $327,000 for the year 
ended December 31, 2013.  The increase in cash used is a result of our payment of a special cash dividend of $0.05 per outstanding share, or an 
aggregate of $440,016.  

On July 6, 2011, we, together with our subsidiary, Kinpak Inc. (“Kinpak”), entered into a Credit Agreement with Regions Bank (and, pursuant 
to an Equipment Finance Addendum to the Credit Agreement, Regions Equipment Finance Corporation (“REFCO”)) under which (a) Regions 
Bank provided a revolving line of credit to us (which was replaced by the revolving line of credit described below), and (b) REFCO provided a 
term loan in the amount of $2,430,000, the proceeds of which were used to pay Kinpak’s remaining lease obligations in connection with the 
previously  outstanding  2002  Series  of  Industrial  Development  Revenue  Bonds  issued  by  the  City  of  Montgomery,  Alabama  (the  “2002 
Bonds”).  The 2002 Bonds were used to fund the expansion of Kinpak’s facilities and acquisition of related equipment. 

 Under the term loan,  we pay principal, together with interest at the fixed rate of 3.54% per annum, in 72 consecutive  monthly payments of 
$37,511  over  the  six  year  period  beginning  on  August  6,  2011,  with  the  final  payment  due  on  July  6,  2017.  In  the  event  our  debt  service 
coverage ratio (net profit plus taxes, interest, depreciation, amortization and rent expense divided by debt service plus interest and lease/rent 
expense) falls to or below 2.0 to 1, interest on  the term loan will increase by 1.01% per annum.  For the year ended December 31, 2014, our 
debt service coverage ratio exceeded 7.0 to 1. 

On August 4, 2014, we entered into a new Business Loan Agreement with Regions Bank (the "Business Loan Agreement") under which we 
were provided a new revolving line of credit. Under the revolving line of credit,  we may borrow up to the lesser of (i) $6 million and (ii) a 
borrowing base equal to 80% of eligible accounts receivable (as defined in the Business Loan Agreement) plus 50% of eligible inventory (as 
defined in the Business Loan Agreement).  Interest on the revolving line of credit is payable monthly at the 30 day LIBOR rate plus 1.65% per 
annum (unless our debt service coverage ratio (generally, net operating profit plus depreciation, amortization and lease/rent expense divided by 
current maturities of long-term debt plus interest and lease/rent expense, calculated on a trailing twelve month basis) falls to or below 2.0 to 1, 
in which case in which case the interest is payable at the 30 day LIBOR rate plus 2.65% per annum).  Outstanding amounts under the revolving 
line  of  credit  are  payable  on  demand.    If  no  demand  is  made,  we  may  repay  and  reborrow  funds  from  time  to  time,  until  expiration  of  the 
revolving line of credit on July 6, 2016, at which time all outstanding principal and interest is due and payable.   

The Business Loan Agreement contains various covenants, including financial covenants requiring a minimum debt coverage ratio of 1.75 to 
1.00, tested on a rolling four-quarter basis, and a maximum debt to capitalization ratio (generally, funded debt divided by the sum of total net 
worth and funded debt) of 0.75 to 1, tested quarterly.  For the year ended December 31, 2014, our debt coverage ratio exceeded 7.0 to 1, and at 
December 31, 2014 our debt to capitalization ratio was approximately .05 to 1.  

Our  obligations  under  our  borrowings  from  Regions  Bank  described  above  are  secured  by  our  accounts  receivable,  inventory,  general 
intangibles and contract rights, as well as real property and equipment at the Kinpak’s Montgomery, Alabama facility. 

In addition to the revolving line of credit and term loan, we have obtained financing through capital leases for both manufacturing and office 
equipment, totaling approximately $8,000 and $19,500 at December 31, 2014 and December 31, 2013, respectively. 

At December 31, 2014, we had no borrowings under our revolving line of credit.  See Notes 5 and 7 to the consolidated financial statements 
included in this report for additional information regarding our debt obligations.   

Our sales in the Canadian market as well as our assets and liabilities are subject to currency fluctuations relating to the Canadian dollar.  We do 
not engage in currency hedging and address currency risk as a pricing issue.  In the year ended December 31, 2014, we recorded approximately 
$13,000 in foreign currency translation adjustments (decreasing shareholders equity by $13,000).   

During the past few years, we have introduced a number of new products.  At times, new product introductions have required us to increase our 
overall inventory and have resulted in lower inventory turnover rates.  The effects of reduced inventory turnover have not been material to our 
overall operations.  We believe that all required capital to maintain such increases will continue to be provided by operations and, if necessary, 
our revolving line of credit. 

Many of the raw materials that we use in the manufacturing process are petroleum or chemical based and commodity chemicals that are subject 
to fluctuating prices.  The nature of our business does not enable us to pass through the price increases to our national retailers and distributors 
as promptly as we experience increases in raw material costs.  This may, at times, adversely affect our margins. 

10 

 
 
 
  
 
 
 
 
 
  
 
At December 31, 2014 and through the date of this report, we did not and do not have any material commitments for capital expenditures, nor 
do we have any other present commitment that is likely to result in our liquidity increasing or decreasing in any material way. 

We believe that funds provided through operations and other sources of financing  will be sufficient to satisfy our cash requirements over at 
least the next twelve months. 

Item 7A. Quantitative and Qualitative Disclosure about Market Risk 

Not applicable. 

Item 8.    Financial Statements and Supplementary Data 

The audited financial statements of the Company required pursuant to this Item 8 are included in a separate section commencing on page F-1 
and are incorporated herein by reference. 

Item 9.    Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 

Not applicable. 

Item 9A.  Controls and Procedures: 

Evaluation of Disclosure Controls and Procedures.  The Company’s management, with the participation of the Company’s Chief Executive 
Officer and Chief Financial Officer, evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-
15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act") at the end of the period covered by this 
report. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and 
procedures as of the end of the period covered by this report are effective to provide reasonable assurance that the information required to be 
disclosed by the Company in reports filed under the Exchange Act are (i) recorded, processed, summarized and reported within the time 
periods specified in the Securities and Exchange Commission's rules and forms, and (ii) accumulated and communicated to the Company’s 
management, including the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding the 
disclosure 

Change in Internal Controls over Financial Reporting.  No change in internal control over financial reporting (as defined in Rule 13a-15(f) 
under  the  Exchange  Act)  occurred  during  the  Company’s  most  recent  fiscal  quarter  that  has  materially  affected,  or  is  reasonably  likely  to 
materially affect, the Company’s internal control over financial reporting.  

Management’s Annual Report on Internal Control over Financial Reporting 

Management  of  Ocean  Bio-Chem,  Inc.  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial  reporting. 
Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of  financial reporting 
and the preparation of  financial statements  for external purposes in accordance  with  generally accepted accounting principles.  A company’s 
internal control over financial reporting includes those policies and procedures that pertain to the  maintenance of records that, in reasonable 
detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; provide reasonable assurance that transactions 
are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that 
receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; 
and provide reasonable assurance regarding prevention or timely detection of  unauthorized acquisition,  use, or disposition of the company’s 
assets that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any 
evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes  in conditions, or 
that the degree of compliance with the policies or procedures may deteriorate. 

Management  evaluated  the  Company’s  internal  control  over  financial  reporting  as  of  December 31,  2014.  In  making  this  assessment, 
management  used  the  framework  established  in  Internal  Control-Integrated  Framework  (1992)  issued  by  the  Committee  of  Sponsoring 
Organizations  of  the  Treadway  Commission  (COSO).  As  a  result  of  this  assessment  and  based  on  the  criteria  in  the  COSO  framework, 
management has concluded that, as of December 31, 2014, the Company’s internal control over financial reporting was effective. 

Item 9B.  Other Information 

Not applicable. 

11 

 
 
 
  
 
 
 
 
 
 
  
  
 
 
 
  
  
 
 
 
 
 
 
Item 10.  Directors, Executive Officers and Corporate Governance 

PART III 

Information  required  by  this  item  is  incorporated  by  reference  to  the  Company's  definitive  proxy  statement,  which  will  be  filed  with  the 
Commission no later than 120 days after the close of the fiscal year covered by this report. 

Item 11.  Executive Compensation 

Information  required  by  this  item  is  incorporated  by  reference  to  the  Company's  definitive  proxy  statement,  which  will  be  filed  with  the 
Commission no later than 120 days after the close of the fiscal year covered by this report. 

Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters 

Information  required  by  this  item  is  incorporated  by  reference  to  the  Company's  definitive  proxy  statement,  which  will  be  filed  with  the 
Commission no later than 120 days after the close of the fiscal year covered by this report. 

Item 13.  Certain Relationships and Related Transactions, and Director Independence 

Information  required  by  this  item  is  incorporated  by  reference  to  the  Company's  definitive  proxy  statement,  which  will  be  filed  with  the 
Commission no later than 120 days after the close of the fiscal year covered by this report. 

Item 14.  Principal Accounting Fees and Services 

Information required by this item is incorporated by reference to the Company's definitive proxy statement, which will be filed with the 
Commission no later than 120 days after the close of the fiscal year covered by this report. 

12 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 15.  Exhibits, Financial Statements, Schedules and Reports Filed on Form 8K 

(a) 

Financial Statements – See the Index to Consolidated Financial Statements on page F-1. 

PART IV 

(b) 

Exhibits: 

Exhibit 
No. 

  3.1.1  Articles  of  Incorporation  and  amendments  through  May  20,  1994  (incorporated  by  reference  to  Exhibit  3.1  to  the  Company’s 

Annual Report on Form 10-K for the year ended December 31, 2010). 

  3.1.2  Articles of Amendment to the Articles of Incorporation, as filed on June 13, 2012 (incorporated by reference to Exhibit 3.1.2 to 

the Company's Annual Report on Form 10-K for the year ended December 31, 2012). 

  3.2     Amended  and  Restated  Bylaws  (incorporated  by  reference  to  Exhibit  3.1  to  the  Company’s  Current  Report  on  Form 8-K,  filed 

with the Securities and Exchange Commission on December 5, 2011). 

   10.2 

   10.1  Business  Loan  Agreement,  dated  August  4,  2014  (executed  August  6,  2014),  between  the  Company  and  Regions  Bank  (the 
“Business Loan Agreement”) (incorporated by reference to Exhibit 99.1 to the Company’s Current Report on Form 8-K, filed on 
August 8, 2014).  
Promissory Note, dated August 4, 2014 (executed August 6, 2014), issued by the Company to Regions Bank in connection with 
the  revolving  line  of  credit  under  the  Business  Loan  Agreement  (the  “Promissory  Note”)  (incorporated by  reference  to  Exhibit 
99.2 to the Company’s Current Report on Form 8-K, filed on August 8, 2014).  
Letter dated August 5, 2014 from Regions Bank to the Company, regarding certain terms under the Business Loan Agreement and 
the Promissory Note (incorporated by reference to Exhibit 99.3 to the Company’s Current Report on Form 8-K, filed on August 8, 
2014).  

   10.3 

 †10.4  Ocean  Bio-Chem,  Inc.  Omnibus  Equity  Compensation  Plan  (incorporated  by  reference  to  Exhibit  99.1  to  the  Company’s 

Registration Statement on Form S-8 (file no. 333-174659), filed with the Securities and Exchange Commission on June 2, 2011). 

   10.6 

   10.5  Credit  Agreement,  dated  July  6,  2011,  among  the  Company,  Kinpak,  Inc.  and  Regions  Bank  (the  “Credit  Agreement”) 
(incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 
2011). 
Equipment  Finance  Addendum,  dated  July  6,  2011,  among  the  Company,  Kinpak,  Inc.  and  Regions  Equipment  Finance 
Corporation (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended 
September 30, 2011). 
Promissory  Note,  dated  July  6,  2011,  issued  by  the  Company  to  Regions  Bank  in  connection  with  the  revolving  line  of  credit 
under the Credit Agreement (incorporated by reference to Exhibit 99.3 to the Company’s Current Report on Form 8-K, filed with 
the Securities and Exchange Commission on July 12, 2011). 
Promissory  Note,  dated  July  6,  2011,  issued  by  the  Company  and  Kinpak,  Inc.  to  Regions  Equipment  Finance  Corporation  in 
connection with the term loan under the Credit Agreement (incorporated by reference to Exhibit 99.4 to the Company’s Current 
Report on Form 8-K, filed with the Securities and Exchange Commission on July 12, 2011).  

   10.7 

   10.8 

 †10.9  Ocean  Bio-Chem,  Inc.  2002  Non-Qualified  Stock  Option  Plan,  as  amended  (incorporated  by  reference  to  Exhibit  99.2  to  the 
Company’s Registration Statement on Form S-8, filed with the Securities and Exchange Commission on August 12, 2011). 
 †10.10  Ocean  Bio-Chem,  Inc.  2008  Non-Qualified  Stock  Option  Plan,  as  amended  (incorporated  by  reference  to  Exhibit  99.5  to  the 
Company’s Registration Statement on Form S-8, filed with the Securities and Exchange Commission on August 12, 2011). 
   10.11  Net Lease, dated May 1, 1998, between Star Brite Distributing, Inc. and PEJE, Inc (incorporated by reference to Exhibit 10.14 to 

the Company’s Annual Report on Form 10-K for the year ended December 31, 2004). 

   10.12  Renewal of Lease, dated May 1, 2008, between Star Brite Distributing, Inc. and PEJE, Inc. (incorporated by reference to Exhibit 

10.24 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2008). 

 *10.13  Amendment Number Two to Net Lease, dated May 16, 2013, between Star Brite Distributing, Inc. and PEJE, Inc. (incorporated by 

reference to Exhibit 10.13 to the Company's Annual Report on Form 10-K for the year ended December 31, 2013). 

 *21.       List of Subsidiaries 
 *31.1  Certification of Chief Executive Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act. 
Certification of Chief Financial Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act. 
*31.2 
Certification of Chief Executive Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350. 
*32.1 
Certification of Chief Financial Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350. 
*32.2 
The  following  materials  from  Ocean  Bio-Chem  Inc.’s  Annual  Report  on  Form  10-K  for  the  year  ended  December 31,  2014, 
101 
formatted  in  XBLR  (eXtensible  Business  Reporting  Language):  (i)  Consolidated  Balance  Sheets  at  December 31,  2014  and 
December  31,  2013;  (ii)  Consolidated  Statements  of  Operations  for  the  years  ended  December 31,  2014  and  2013;  (iii) 
Consolidated  Statements  of  Comprehensive  Income  for  the  years  ended  December 31,  2014  and  2013;  (iv)  Consolidated 
Statements of Changes in Shareholders Equity for the years ended December 31, 2014 and 2013, (v) Consolidated Statements of 
Cash Flows for the years ended December 31, 2014 and 2013 and (vi) Notes to Consolidated Financial Statements. 

*     Filed herewith.   
†  Constitutes management contract or compensatory plan or arrangement required to be filed as in exhibit to this report.   

13 

 
 
 
 
  
   
  
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be 
signed on its behalf by the undersigned, thereunto duly authorized. 

SIGNATURES 

Date: March 31, 2015 

OCEAN BIO-CHEM, INC. 

By: 

/s/ Peter G. Dornau      
PETER G. DORNAU 
Chairman of the Board, President and 
Chief Executive Officer 
(Principal Executive Officer) 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the 
Registrant and in the capacities and on the dates indicated. 

Signature 

    Capacity 

    Date 

/s/ Peter G. Dornau 
Peter G. Dornau 

/s/Jeffrey S. Barocas 
Jeffrey S. Barocas 

/s/ Sonia B. Beard 
Sonia B. Beard 

/s/ Diana Mazuelos Conard 
Diana Mazuelos Conard 

/s/ Gregor M. Dornau 
Gregor M. Dornau 

/s/ William W. Dudman 
William W. Dudman 

/s/ James M. Kolisch 
James M. Kolisch 

/s/ John B. Turner 
John B. Turner 

    Chairman of the Board, President and 
    Chief Executive Officer 
    (Principal Executive Officer) 

    Vice President, Chief Financial Officer 
    (Principal Financial and Accounting Officer)         

    Director 

    Director 

    Director 

    Director 

    Director 

    Director 

March 31, 2015 

March 31, 2015 

March 31, 2015 

March 31, 2015 

March 31, 2015 

March 31, 2015 

March 31, 2015 

March 31, 2015 

 
 
   
  
 
  
   
   
   
   
   
   
   
   
   
   
   
   
  
  
   
       
       
   
       
   
       
   
       
       
   
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
   
       
       
  
   
 
 
 
 
 
 
 
 
 
 
 
 
14 

OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS 

Report of independent registered public accounting firm  

Consolidated balance sheets  

Consolidated statements of operations  

Consolidated statements of comprehensive income  

Consolidated statements of changes in shareholders’ equity  

Consolidated statements of cash flows  

Notes to consolidated financial statements  

 Page 
F-2 

F-3 

F-4 

F-5 

F-6 

F-7 

F-8 - F-16 

F-1 

 
  
   
   
   
   
   
   
   
   
   
   
   
   
   
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Board of Directors and Shareholders of 
Ocean Bio-Chem, Inc. and Subsidiaries 

We have audited the accompanying consolidated balance sheets of Ocean Bio-Chem, Inc. and Subsidiaries as of December 31, 2014 and 2013 
and the related consolidated statements of operations, comprehensive income, changes in shareholders’ equity, and cash flows  for each of the 
years in the two-year period ended December 31, 2014. Ocean Bio-Chem, Inc.'s  management is responsible for these consolidated financial 
statements. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. 

We  conducted  our  audits  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board  (United  States).  Those 
standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material 
misstatement. The Company is not required to have, nor were  we engaged to perform, an audit of its internal control over financial reporting. 
Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in 
the  circumstances,  but  not  for  the  purpose  of  expressing  an  opinion  on  the  effectiveness  of  the  Company’s  internal  control  over  financial 
reporting. Accordingly, we express no such opinion. An audit also includes examining on a test basis, evidence supporting the amounts and 
disclosures in the consolidated financial statements, assessing the accounting principles used and significant estimates made by management, as 
well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. 

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position 
of Ocean Bio-Chem, Inc. and Subsidiaries as of December 31, 2014 and 2013, and the results of its operations and its cash flows for each of the 
years in the two-year period ended December 31, 2014, in conformity  with accounting  principles generally accepted in the  United States of 
America. 

/s/ Goldstein Schechter Koch P.A. 
Certified Public Accountants 

Hollywood, Florida 

March 31, 2015 

F-2 

 
 
 
  
 
 
  
 
 
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
CONSOLIDATED BALANCE SHEETS 
DECEMBER 31, 2014 AND 2013 

December 31, 
2014 

December 31,              

2013 

ASSETS 
Current Assets: 

Cash 
Trade accounts receivable less allowances of approximately $76,000 and $93,000, respectively 
Receivables due from affiliated companies 
Inventories, net 
Prepaid expenses and other current assets 
Deferred tax asset 

Total Current Assets 

Property, plant and equipment, net 

Other Assets: 

Intangible assets, net 
Other assets 

Total Other Assets 

Total Assets 

LIABILITIES AND SHAREHOLDERS' EQUITY 
Current Liabilities: 

Accounts payable – trade 
Current portion of long-term debt 
Income taxes payable 
Accrued expenses payable 

Total Current Liabilities 

Deferred tax liability 
Long-term debt, less current portion 

Total Liabilities 

Commitments and contingencies 
Shareholders' Equity: 

Common stock - $.01 par value, 12,000,000 shares authorized; 8,914,274 shares and 8,749,888 

shares issued, respectively     

Additional paid in capital 
Less cost of common stock in treasury, 0 shares and 79,941 shares respectively  
Foreign currency translation adjustment 
Retained earnings 

Total Shareholders' Equity of Ocean Bio-Chem, Inc. 

Noncontrolling interest 

Total Shareholders' Equity 

Total Liabilities and Shareholders' Equity 

The accompanying notes are an integral part of these consolidated financial statements. 

F-3  

  $ 

3,062,729     $ 
4,850,282       
715,034     
8,109,333       
844,783       
123,360       

3,071,887   
4,413,656   
536,402  
7,367,894   
621,107   
137,821   
     17,705,521        16,148,767   

5,172,882       

5,116,441   

1,095,458       
6,550       

920,269   
130,803   

1,102,008        

1,051,072    
  $  23,980,411     $  22,316,280   

  $ 

1,439,868     $ 
425,658       
16,465       
1,115,514       
2,997,505       

1,013,829   
414,525   
119,943   
1,067,355   
2,615,652   

258,682       
692,104       
3,948,291       

310,791   
1,117,761   
4,044,204   

87,499   
89,142       
8,805,460   
9,131,952       
(65,029) ) 
--- )     
(266,456) ) 
(279,163) )     
     11,090,189       
9,482,128   
     20,032,120        18,043,602   

---      

228,474   

     20,032,120        18,272,076   
  $  23,980,411     $  22,316,280   

 
 
   
 
   
  
    
  
   
    
      
  
    
      
  
    
      
  
    
  
    
    
    
   
    
        
    
    
   
    
        
    
    
        
    
    
    
   
    
        
    
    
   
    
        
    
    
        
    
    
        
    
    
    
    
    
   
    
        
    
    
    
    
   
    
        
    
    
       
   
    
        
    
    
    
    
    
   
    
        
    
    
   
    
        
    
  
  
  
 
   
 
 
 
 
 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF OPERATIONS 
YEARS ENDED DECEMBER 31, 2014 AND 2013 

Gross sales 
Less: discounts, returns, and allowances 

Net sales 

Cost of goods sold 

Gross profit 

Operating Expenses: 

Advertising and promotion 
Selling and administrative 

Total operating expenses 

Operating income 

Other income (expense) 

Interest net, (expense) 
Other income 

Income before income taxes 

Provision for income taxes 

Net income 

Loss attributable to noncontrolling interests 
Net income attributable to Ocean Bio-Chem, Inc. 

Earnings  per common share – basic and diluted 

Dividends declared per common share 

The accompanying notes are an integral part of these consolidated financial statements. 

2014 

2013 

  $ 35,832,357      $ 34,407,254   
     1,905,369         1,703,776   

     33,926,988         32,703,478   

     21,797,093         21,814,739   

     12,129,895         10,888,739   

     2,565,678         2,647,968   
     6,540,961         5,928,830   
     9,106,639         8,576,798   

     3,023,256         2,311,941   

(43,454 )      
----  

(67,180 ) 
6,319   

     2,979,802         2,251,080   

948,874        

815,812   

     2,030,928         1,435,268   

17,149        

25,724   
  $  2,048,077      $  1,460,992   

  $ 

  $ 

0.23      $ 

0.17   

0.05      $ 

-----   

F-4 

 
 
  
   
  
    
  
   
    
      
  
   
    
        
    
   
    
        
    
   
    
        
    
   
    
        
    
    
        
    
   
    
        
    
   
    
        
    
    
        
    
    
    
    
   
    
        
    
   
    
        
    
    
   
    
        
    
   
    
        
    
    
   
    
        
    
   
    
        
   
   
    
        
    
   
    
        
    
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME 
YEARS ENDED DECEMBER 31, 2014 AND 2013 

Net income 

Foreign currency translation adjustment 

Comprehensive income 

2014 

2013 

  $  2,030,928     $  1,435,268   

(12,707)       

(4,649)   

     2,018,221        1,430,619   

Comprehensive loss attributable to noncontrolling interests 

17,149       

25,724   

Comprehensive income attributable to Ocean Bio-Chem, Inc. 

  $  2,035,370     $  1,456,343   

The accompanying notes are an integral part of these consolidated financial statements. 

F-5 

 
 
 
   
  
    
  
   
    
      
  
   
    
        
    
    
   
    
        
    
   
    
        
    
    
   
    
        
    
   
    
        
    
  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
grants 

grants 

OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY 
YEARS ENDED DECEMBER 31, 2014 AND 2013 

OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY 
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY 
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY 
YEARS ENDED DECEMBER 31, 2014 AND 2013 
YEARS ENDED DECEMBER 31, 2014 AND 2013 
YEARS ENDED DECEMBER 31, 2014 AND 2013 

Shares 

January 1, 2013 

January 1, 2013 

January 1, 2013 
January 1, 2013 

8,749,888 

Common 
Stock 

Common 
Additional 
Common 
Common 
Paid In 
Stock 
Stock 
Stock 
Amount 
Capital 

Amount 
Amount 

Amount 

Shares 

Shares 
Shares 

$   87,499 

8,749,888 

8,749,888 
8,749,888 

$   87,499 
$   8,617,081 

$   87,499 
$   87,499 

Foreign 
Additional 
Currency 
Additional 
Additional 
Paid In 
Translation 
Paid In 
Paid In 
Capital 
Adjustment 
Capital 
Capital 

Foreign 
Foreign 
Foreign 
Currency 
Retained 
Currency 
Currency 
Translation 
Earnings 
Translation 
Translation 
Adjustment 
Adjustment 
Adjustment 

Treasury 
Retained 
Retained 
Retained 
Earnings 
Stock 
Earnings 
Earnings 

Treasury 
Non 
Treasury 
Treasury 
Stock 
Controlling 
Stock 
Stock 
Interest 

Non 
Total 
Non 
Non 
Controlling 
Controlling 
Controlling 
Interest 
Interest 
Interest 

Total 

Total 
Total 

$   8,617,081 
$   (261,807) 
$   8,617,081 
$   8,617,081 

$   (261,807) 
$   8,021,136 

$   (261,807) 
$   (261,807) 

$   8,021,136 
$  (288,013) 
$   8,021,136 
$   8,021,136 

$  (288,013) 
$   254,198  $ 16,430,094 
$  (288,013) 
$  (288,013) 

$   254,198  $ 16,430,094 

$   254,198  $ 16,430,094 
$   254,198  $ 16,430,094 

Net income (loss) 

Net income (loss) 

Net income (loss) 
Net income (loss) 

Options exercised 

Options exercised 

Options exercised 
Options exercised 

Stock based compensation - 

Stock based compensation - 
grants 

Stock based compensation - 
Stock based compensation - 
grants 
grants 

Stock based compensation - options 

Stock based compensation - options 

Stock based compensation - options 
Stock based compensation - options 

Foreign currency 
translation adjustment 

Foreign currency 
Foreign currency 
Foreign currency 
translation adjustment 
translation adjustment 
translation adjustment 

December 31, 2013 

December 31, 2013 
8,749,888 
December 31, 2013 
December 31, 2013 

1,460,992 

1,460,992 

1,460,992 
1,460,992 

(25,724) 

(25,724) 
1,435,268 

(25,724) 
(25,724) 

1,435,268 

1,435,268 
1,435,268 

(44,953) 

(44,953) 

(44,953) 
(44,953) 

124,620 

124,620 

124,620 
124,620 

79,667 

79,667 

79,667 
79,667 

221,076 

221,076 

221,076 
221,076 

98,364 

98,364 

98,364 
98,364 

319,440 

319,440 

319,440 
319,440 

12,256 

12,256 

12,256 
12,256 

(4,649) 

(4,649) 

(4,649) 
(4,649) 

12,256 

12,256 

12,256 
12,256 

(4,649) 

(4,649) 

(4,649) 
(4,649) 

$   87,499 

8,749,888 

8,749,888 
8,749,888 

$   87,499 
$   8,805,460 

$   87,499 
$   87,499 

$   8,805,460 
$   (266,456) 
$   8,805,460 
$   8,805,460 

$   (266,456) 
$  9,482,128 

$   (266,456) 
$   (266,456) 

$  9,482,128 
$  (65,029) 
$  9,482,128 
$  9,482,128 

$  (65,029) 
$   228,474  $ 18,272,076 

$  (65,029) 
$  (65,029) 

$   228,474  $ 18,272,076 

$   228,474  $ 18,272,076 
$   228,474  $ 18,272,076 

Net income (loss) 

Net income (loss) 

Net income (loss) 
Net income (loss) 

Dividends declared       

Dividends declared       

Dividends declared       
Dividends declared       

Options exercised 

Options exercised 

115,000 
Options exercised 
Options exercised 

2,048,077 

2,048,077 

2,048,077 
2,048,077 

(17,149) 

(17,149) 
2,030,928 

(17,149) 
(17,149) 

2,030,928 

2,030,928 
2,030,928 

(440,016) 

(440,016) 

(440,016) 
(440,016) 

(440,016) 

(440,016) 

(440,016) 
(440,016) 

115,000 
1,150 

115,000 
115,000 

1,150 
49,600 

1,150 
1,150 

49,600 

49,600 
49,600 

12,500   

12,500   

12,500   
12,500   

63,250 

63,250 

63,250 
63,250 

Stock based compensation -  

Stock based compensation -  
grants 

Stock based compensation -  
Stock based compensation -  
grants 
grants 

49,386 

49,386 
493 
49,386 
49,386 

493 
276,892 

493 
493 

276,892 

276,892 
276,892 

52,529 

52,529 

52,529 
52,529 

329,914 

329,914 

329,914 
329,914 

Acquisition of joint 
venture partner’s 
interest in OdorStar                   

Acquisition of joint 
Acquisition of joint 
Acquisition of joint 
venture partner’s 
venture partner’s 
venture partner’s 
interest in OdorStar                   
interest in OdorStar                   
interest in OdorStar                   

Foreign currency 
translation adjustment 

Foreign currency 
Foreign currency 
Foreign currency 
translation adjustment 
translation adjustment 
translation adjustment 

(211,325) 

(211,325) 
(211,325) 

(211,325) 
(211,325) 

(211,325) 

(211,325) 
(211,325) 

(12,707) 

(12,707) 

(12,707) 
(12,707) 

(12,707) 

(12,707) 

(12,707) 
(12,707) 

December 31, 2014 

December 31, 2014 
8,914,274 
December 31, 2014 
December 31, 2014 

$   89,142 

8,914,274 

8,914,274 
8,914,274 

$   89,142 
$   9,131,952 

$   89,142 
$   89,142 

$   9,131,952 
$   (279,163) 
$   9,131,952 
$   9,131,952 

$   (279,163) 
$ 11,090,189 

$   (279,163) 
$   (279,163) 

$ 11,090,189 
 $ ------- 
$ 11,090,189 
$ 11,090,189 

$  --------  $ 20,032,120 

 $ ------- 
 $ ------- 

$  --------  $ 20,032,120 

$  --------  $ 20,032,120 
$  --------  $ 20,032,120 

 $ ------- 

The accompanying notes are an integral part of these consolidated financial statements. 

The accompanying notes are an integral part of these consolidated financial statements. 
The accompanying notes are an integral part of these consolidated financial statements. 
The accompanying notes are an integral part of these consolidated financial statements. 

F-6 

F-6 
F-6 
F-6 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
               
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
               
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
               
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
               
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
YEARS ENDED DECEMBER 31, 2014 AND 2013 

Cash flows from operating activities: 

Net income  

Adjustment to reconcile net income to net cash provided by operations: 

Depreciation and amortization 
Deferred income taxes 
Stock based compensation 
Other operating noncash items 

Changes in assets and liabilities: 
Trade accounts receivable 
Inventories 
Other assets 
Prepaid expenses and other current assets 
Receivables due from affiliated companies 
Accounts payable and other accrued expenses 

Net cash provided by operating activities 

Cash flows from investing activities: 

Purchases of property, plant and equipment 
Cash paid for acquisition of joint venture partner’s interest in OdorStar 
Purchase of royalty rights 

Net cash used in investing activities 
Cash flows from financing activities: 
Payments on long-term debt 
Dividends paid to common shareholders 
Proceeds from exercise of stock options 

Net cash used in financing activities 
Effect of exchange rate on cash 

Net (decrease) increase in cash 
Cash at beginning of period 
Cash at end of period 
Supplemental disclosure of cash transactions: 
Cash paid for interest during period 
Cash paid for income taxes during period 

Supplemental disclosure of non-cash investing information: 

2014 

2013 

  $  2,030,928      $  1,435,268  

843,116        
(37,648 )    
356,085  
(17,664)  

782,962  
(1,287 ) 
318,110  
61,824  

(517,352)  
(716,439)  
12,833  
(223,676)  
(178,632)  
234,802  
     1,786,353  

     (1,502,797 ) 
     1,858,393  
(106,453 ) 
(90,802 ) 
19,649  
(209,403 ) 
     2,565,464  

(830,817)  
(150,000)  

---       

(980,817)  

(512,569 ) 
----  
(160,000 ) 
(672,569 ) 

(414,524)  
(440,016)  
63,250  
(791,290)  
(23,404)  
(9,158)  

(407,095 ) 
----  
79,667  
(327,428 ) 
(1,965)  
     1,563,502  
     3,071,887         1,508,385  
  $  3,062,729      $  3,071,887  

  $ 
51,537      $ 
  $  1,090,000      $ 

68,327  
763,100  

Issuance of note receivable for amounts due 

  $ 

---     $ 

111,420  

Amounts due from joint venture partner released as part of acquisition of joint venture 
partner's interest in OdorStar  

 $ 

305,905        $    ---          

The accompanying notes are an integral part of these consolidated financial statements. 

F-7 

  
 
 
   
  
    
  
    
      
  
   
    
      
  
    
       
   
    
  
    
    
    
    
 
 
 
  
 
 
  
    
        
   
    
    
    
    
    
   
    
    
    
    
   
    
       
   
    
       
   
    
    
  
  
    
    
    
    
       
   
    
    
  
  
    
    
    
    
    
    
    
    
       
   
   
    
        
    
  
 
   
      
   
 
 
   
       
   
 
   
       
   
   
    
        
   
   
    
        
    
  
  
 
 
 
 
 
 
OCEAN BIO-CHEM, INC. AND SUBSIDIARIES 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 
YEARS ENDED DECEMBER 31, 2014 AND 2013 

Note 1 – Organization and summary of significant accounting policies: 

Organization  –  The  Company  was  incorporated  in  November  1973  under  the  laws  of  the  state  of  Florida  and  manufacturers,  markets  and 
distributes  products,  principally  under  the  Star brite®  and  Star Tron®  brands,  to  the  marine,  automotive,  recreational  vehicle,  and  outdoor 
power  equipment  aftermarkets.    The  Company  also  manufactures  disinfectants,  sanitizers  and  deodorizers  under  the  Star brite®  and 
Performacide® brands.    

Basis of presentation – The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Prior to 
September 16, 2014, one of the Company’s subsidiaries, OdorStar Technology, LLC (“OdorStar”), was a joint venture in which the Company 
had  a  controlling  interest  and,  therefore,  OdorStar  was  included  in  the  Company’s  consolidated  financial  statements  for  the  year  ended 
December 31, 2013.  On September 16, 2014, the Company acquired the joint venture partner’s interest in OdorStar, which became a wholly–
owned subsidiary of the Company.  See Note 4.  All significant inter-company accounts and transactions have been eliminated in consolidation. 
Certain prior-period data have been reclassified to conform to the current period presentation. 

Revenue recognition – Revenue from product sales is recognized  when persuasive  evidence of a  contract exists, the  sales price  is fixed and 
determinable, the title of goods passes to the customer, and collectability of the  related receivable is probable. Reported net sales are net of 
customer prompt pay discounts, contractual allowances, authorized customer returns, consumer rebates and other sales incentives. 

Collectability of accounts receivable – Trade accounts receivable at December 31, 2014 and 2013 are net of allowances for doubtful accounts 
aggregating approximately $76,000 and $93,000, respectively. Such amounts are based on management's estimates of the creditworthiness of 
its customers, current economic conditions and historical information. The Company had bad debt expense of  $0 and approximately $21,000 
during the years ended December 31, 2014 and 2013, respectively. 

Inventories – Inventories are primarily composed of raw materials and finished goods and are stated at the lower of cost, using the first-in, first-
out method, or market. 

Shipping and handling costs – All shipping and handling costs incurred by the Company are included in cost of goods sold in the consolidated 
statements  of  operations.  Shipping  and  handling  costs  totaled  approximately  $1,348,000  and  $1,188,000  for  the  years  ended  December  31, 
2014 and 2013, respectively. 

Advertising  and  promotion  expense  –  Advertising  and  promotion  expense  consists  of  advertising  costs  and  marketing  expenses,  including 
catalog costs and expenses relating to participation at trade shows. Advertising costs are expensed in the period in which the advertising occurs 
and totaled approximately $2,566,000 and $2,648,000 in 2014 and 2013, respectively. The Company capitalizes the direct cost of producing 
and distributing its catalogs. Capitalized catalog costs are amortized, once a catalog is distributed, over the expected net  sales period, which is 
generally from one to 12 months. At December 31, 2014 and 2013, the carrying value of capitalized catalog costs was not material. 

Property, plant and equipment – Property, plant and equipment is stated at cost, net of depreciation. Depreciation is provided over the estimated 
useful lives of the related assets using the straight-line method. 

Research  and  development  costs  –  Research  and  development  costs  are  expensed  as  incurred  and  recorded  in  selling  and  administrative 
expenses  in  the  consolidated  statements  of  operations.  The  Company  incurred  approximately  $45,000  and  $60,000  of  research  and 
development costs for the years ended December 31, 2014 and 2013 respectively. 

Stock  based  compensation  –  The  Company  records  stock-based  compensation  in  accordance  with  the  provisions  of  Financial  Accounting 
Standards Board Accounting Standards Codification (“ASC") Topic 718, "Accounting for Stock Compensation," which establishes accounting 
standards for transactions in which an entity exchanges its equity instruments for goods  or services. Under ASC Topic 718, we recognize an 
expense for the fair value of our outstanding stock options as they vest and the fair value of our stock awards at the time of grant, whether held 
by employees or others. 

Use  of  estimates  –  The  preparation  of  financial  statements  in  conformity  with  U.S.  generally  accepted  accounting  principles  requires 
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and 
liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results 
could differ from those estimates. 

Concentration of credit risk; dependence on major customers – Financial instruments that potentially subject the Company to concentration of 
credit  risk  consist  primarily  of  accounts  receivable.  The  Company’s  five  largest  unaffiliated  customers  represented  approximately  47%  and 
49%  of  consolidated  net  revenues  for  the  years  ended  December  31,  2014  and  2013,  and  36%  and  31%  of  consolidated  trade  accounts 
receivable  at  December  31,  2014  and  2013,  respectively.  The  Company  has  a  longstanding  relationship  with  each  of  these  customers,  from 
which  it  previously  has  collected  all  open  receivable  balances.  The  loss  of  any  of  these  customers  could  have  an  adverse  impact  on  the 
Company’s operations (see Note 12).  

F-8 

 
 
 
 
 
 
  
 
  
  
 
  
  
 
Concentration of cash – At various times during the year and at December 31, 2014 and 2013, the Company had a concentration of cash in one 
bank in excess of prevailing insurance offered through the Federal Deposit Insurance Corporation at such institution.  Management does not 
consider the excess deposits to be a significant risk. 

Fair value of financial instruments – ASC Topic 820, “Fair Value Measurements and Disclosures” defines “fair value” as the price that would 
be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an 
orderly transaction between market participants on the measurement date. 

ASC 820 also sets forth a valuation hierarchy of the inputs (assumptions that market participants would use in pricing an asset or liability) used 
to measure fair value. This hierarchy prioritizes the inputs into the following three levels: 

Level 1: Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities traded in active markets. 

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. 

Level  3:  Inputs  that  are  generally  unobservable.  These  inputs  may  be  used  with  internally  developed  methodologies  that  result  in 
management’s best estimate of fair value. 

The  carrying  amounts  of  the  Company’s  short-term  financial  instruments,  including  accounts  receivable,  accounts  payable,  certain  accrued 
expenses,  revolving  line  of  credit,  and  notes  payable  to  related  parties,  approximate  their  fair  value  due  to  the  relatively  short  period  to 
maturity  for  these  instruments.  The  fair  value  of  long-term  debt  is  based  on  current  rates  at  which  the  Company  could  borrow  funds  with 
similar remaining maturities; the carrying amount of the long-term debt approximates fair value. 

Impairment of long-lived assets – Potential impairments of long-lived assets are reviewed annually or when events and circumstances warrant 
an  earlier  review.  In  accordance  with  ASC  Subtopic  360-10,  "Property,  Plant  and  Equipment  –  Overall,"  impairment  is  determined  when 
estimated future undiscounted cash flows associated with an asset are less than the asset’s carrying value. 

Income taxes – The Company records income taxes under the asset and liability method. The Company recognizes deferred income tax assets 
and  liabilities  for  the  expected  future  consequences  of  temporary  differences  between  the  financial  reporting  and  tax  bases  of  assets  and 
liabilities. These differences are measured using tax rates that are expected to apply to taxable income in the years in which those temporary 
differences are recovered or settled. We recognize in the statement of operations the effect on deferred income taxes of a change in tax rates in 
the period that includes the date on which the change is enacted. 

We record a valuation allowance when necessary to reduce our deferred tax assets to the net amount that we believe is more likely than not to 
be  realized.  We  consider  all  available  evidence,  both  positive  and  negative,  including  historical  levels  of  income,  expectations  and  risks 
associated with estimates of future taxable income and ongoing tax planning strategies in assessing the need for a valuation allowance. 

We recognize tax benefits from uncertain tax positions only if we believe that it is more likely than not that the tax positions will be sustained 
on  examination  by  the  taxing  authorities  based  on  the  technical  merits  of  the  positions;  otherwise,  we  establish  reserves  for  uncertain  tax 
positions.  We adjust reserves with respect to uncertain tax positions to address developments related to these positions, such as the closing of a 
tax audit, the expiration of a statute of limitations or the refinement of an estimate.  The provision for income taxes includes the effects of any 
reserves with respect to uncertain tax positions that are considered appropriate, as well as the related net interest and penalties. 

The Company has been audited by the Internal Revenue Service through the year ended December 31, 2009. 

Intangible assets – The Company purchased the Star brite® trade name and trademark in 1980 for $880,000.  The cost of the trade name and 
trademark initially  were  amortized  on  a  straight-line  basis  over  an  estimated  useful  life  of  40  years.  Effective  January 1,  2002  and  in 
accordance  with  ASC  Topic  350, "Intangibles  –  Goodwill  and  Other,"  the  Company  determined  that  these  intangible  assets  have  indefinite 
lives and therefore, the Company no longer recognizes amortization expense.   In addition, the Company’s wholly- owned subsidiary, OdorStar 
Technology, LLC, owns patents relating to a device for producing chlorine dioxide (ClO2), which is incorporated in Company's disinfectant, 
sanitizer  and  deodorizer  products.    The  Company  amortizes  these  patents  over  their  remaining  life  on  a  straight  line  basis.  The  Company 
amortized approximately $51,000 for each of the years ended December 31, 2014 and 2013, respectively.  On August 6, 2013, the Company 
purchased for $160,000 royalty rights (previously owned by an unaffiliated company that owned the patents ultimately acquired by OdorStar) 
relating to sales of products encompassing OdorStar's patented technology.  The Company is amortizing the royalty rights over their remaining 
life  on  a  straight  line  basis,  and  amortized  approximately  $18,000  and  $7,000  for  the  years  ended  December 31,  2014  and  2013, 
respectively.  On  September  16,  2014,  the  Company  paid  its  former  OdorStar  joint  venture  partner  $150,000  and  released  the  former  joint 
venture partner from $305,905 in debt in exchange for the former joint venture partner's  membership interest in OdorStar and all rights to the 
trade name Performacide®.  The Company capitalized $244,580 in relation to the Performacide® trade name.  The Company has determined 
that the Performacide® trade name has an indefinite life and, therefore, it is not being amortized.  See Note 4 – OdorStar Joint Venture.  The 
Company  evaluates  trademarks  and  trade  names  (all  of  which  are  indefinite-lived  intangible  assets)  for  impairment  every  year  and  at  other 
times when an event occurs or circumstances change such that it is reasonably possible that an impairment may exist.  The Company evaluates 
royalty rights and patents for impairment when an event occurs or circumstances change such that it is reasonably possible that an impairment 
may exist.     

F-9 

 
 
 
 
  
   
  
  
   
  
  
   
 
 
  
 
 
 
  
 
Foreign currency adjustments – Translation adjustments result from translating the Company’s Canadian subsidiary’s financial statements into 
U.S. dollars. The Company’s Canadian subsidiary’s functional currency is the Canadian dollar. Assets and liabilities are translated at exchange 
rates in effect at the balance sheet date.  Income and expenses are translated at average exchange rates during the year. Resulting translation 
adjustments are included in Shareholders’ Equity and as a component of comprehensive income. 

Earnings per share – The Company computes earnings per share in accordance with the provisions of ASC Topic 260, "Earnings Per Share," 
which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common 
stock.  Basic earnings per share are computed by dividing net earnings available to common shareholders by the weighted average number of 
common shares outstanding during the period. Diluted earnings per share are computed assuming the exercise of dilutive stock options under 
the treasury stock method and the related income tax effects.  See Note 13 - Earnings per share. 

Note 2 – Inventories: 

The composition of inventories at December 31, 2014 and 2013 are as follows: 

Raw materials 
Finished goods 
Inventories, gross 

Inventory reserves 

Inventories, net 

   $ 

2014 
3,365,093       $ 
5,021,536         
8,386,629         

2013 
3,262,769   
4,407,421   
7,670,190   

(277,296 )       

(302,296 ) 

   $ 

8,109,333       $ 

7,367,894   

The inventory reserves shown in the table above reflect slow moving and obsolete inventory. 

The Company operates a vendor managed inventory program with one of its customers to improve the promotion of the Company's 
products.  The Company manages the inventory levels at this customer’s warehouses and recognizes revenue as the products are sold by the 
customer. The inventories managed at the customer’s warehouses amounted to approximately $493,000 and $408,000 at December 31, 2014 
and 2013, respectively. 

Note 3 – Property, plant and equipment: 

The Company’s property, plant and equipment at December 31, 2014 and 2013 consisted of the following: 

Land 
Building and Improvements 
Manufacturing and warehouse equipment 
Office equipment and furniture 
Construction in process 
Leasehold improvements 
Vehicles 
 Property, plant and equipment, gross  

Less accumulated depreciation 

Property, plant and equipment, net 

Note 4 – OdorStar : 

Estimated 
Useful Life 

30 years 
6-20 years 
3-5 years 

10-15 years 
3 years 

2014 

2013 

  $ 
278,325     $  278,325   
     4,648,089        4,632,565   
     8,486,397        8,160,173   
830,950   
     1,044,605       
19,604   
64,038       
419,315   
436,659       
32,263  
131,828     
    15,089,941       14,373,195   

     9,917,059        9,256,754   

  $  5,172,882     $  5,116,441   

In 2010, the  Company and BBL Distributors,  LLC (“BBL”) organized OdorStar.  OdorStar owns patents relating to  a device  for producing 
chlorine dioxide, which is incorporated in the Company's disinfectant, sanitizer and deodorizer products manufactured and marketed under the 
Star brite® and Performacide® brand names. 

OdorStar  operated  as  a  joint  venture  until  September  16,  2014,  when  the  Company  acquired  BBL’s  membership  interest,  at  which  time 
OdorStar became a wholly-owned subsidiary of the Company.  In connection with the Company’s acquisition of BBL's membership interest, 
BBL and its affiliates released any rights they  may  have to the  Performacide® trade  name.  The  Company paid BBL  $150,000 and released 
BBL from indebtedness of $305,905 claimed by the Company.  

F-10 

 
 
 
 
 
  
   
  
     
  
     
     
   
     
          
    
     
   
     
          
    
  
 
 
 
  
   
    
      
  
   
  
    
  
   
   
    
      
  
   
   
    
    
  
   
   
   
    
       
   
   
   
    
       
   
   
  
 
 
 
 
Prior to the acquisition, the Company was the managing member of OdorStar and included OdorStar in its consolidated financial statements.  
The  Company  and  BBL  shared  equally  in  profits  or  losses  from  OdorStar.    The  Company’s  consolidated  statements  of  operations  include 
OdorStar’s  operating  loss  of  approximately  $130,000  (including  $34,000  during  the  period  prior  to  the  Company's  acquisition  of  BBL's 
membership  interest)  and  approximately  $51,000  during  the  years  ended  December  31,  2014  and  2013,  respectively.    The  Company’s 
consolidated  balance  sheets  include  approximately  $663,000  and  $474,000  in  assets  and  $100,000  and  $16,000  in  liabilities  of  OdorStar  at 
December 31, 2014 and 2013, respectively.  

Note 5 – Revolving line of credit: 

On  August 4, 2014, the  Company and Regions Bank entered into a  new Business  Loan Agreement (the“Business  Loan Agreement”), under 
which the Company was provided a renewed revolving line of credit. Under the renewed revolving line of credit, the Company may borrow up 
to the lesser of (i) $6 million or (ii) a borrowing base equal to 80% of eligible accounts receivable (as defined in the Business Loan Agreement) 
plus 50% of eligible inventory (as defined in the Business Loan Agreement).Interest on amounts borrowed under the revolving line of credit is 
payable monthly at the 30 day LIBOR rate plus 1.65% per annum (unless the Company’s debt service coverage ratio (generally, net operating 
profit  plus  depreciation,  amortization  and  lease/rent  expense  divided  by  current  maturities  of  long-term  debt  plus  interest  and  lease/rent 
expense, calculated on a trailing twelve month basis) falls to or below 2.0 to 1, in which case interest is payable at the 30 day LIBOR rate plus 
2.65% per annum). 

Outstanding amounts under the revolving line of credit are payable on demand. If no demand is made, the Company may repay and reborrow 
funds from time to time until expiration of the revolving line of credit on July 6, 2016, at which time all outstanding principal and interest will 
be due and payable. The Company’s obligations under the revolving line of credit are secured by, among other things, the Company’s accounts 
receivable, inventory, contract rights and general intangibles and, as a result of cross-collateralization of the Company’s obligations under the 
term  loan  described  in  Note  7  and  the  revolving  line  of  credit,  real  property  and  equipment  at  the  Montgomery,  Alabama  facility  of  the 
Company’s subsidiary, Kinpak, Inc. ("Kinpak"). The Business Loan Agreement includes financial covenants requiring a minimum debt service 
coverage  ratio  of  1.75  to  1.00,  tested  on  a  trailing  twelve  month  basis,  and  a  maximum  debt  to  capitalization  ratio  (generally,  funded  debt 
divided by the sum of total net worth and funded debt) of 0.75 to 1, tested quarterly.  At December 31, 2014, the Company was in compliance 
with these covenants.   The  line of credit is  subject to  several events of default,  including a decline in the  majority  shareholder’s ownership 
below 50% of all outstanding shares. At December 31, 2014 and December 31, 2013, the Company had no borrowings under the revolving line 
of credit. 

The revolving line of credit replaces an earlier line of credit issued under a Credit Agreement that the Company, together with Kinpak, entered 
into with Regions Bank and Regions Equipment Finance Corporation ("REFCO") on July 6, 2011 (the "Credit Agreement"). The terms of the 
revolving  line  of  credit  under  the  Credit  Agreement  were  similar  to  the  terms  of  the  revolving  line  of  credit  under  the  Business  Loan 
Agreement.   At December 31, 2013, the Company had no borrowings under the earlier line of credit. 

Note 6 – Accrued expenses payable: 

Accrued expenses payable at December 31, 2014 and 2013 consisted of the following: 

Accrued customer promotions 
Accrued payroll, commissions, and benefits 
Other 

Total accrued expenses payable 

Note 7 – Long-term debt: 

2014 

2013 

$ 

369,238     $  415,392   
255,880        317,810   
490,396        334,153   

$  1,115,514     $ 1,067,355   

On July 6, 2011, under the Equipment Finance Addendum to the Credit Agreement, REFCO provided to the Company a $2,430,000 term loan 
with a fixed interest rate of 3.54%.  Principal and interest on the term loan are payable in equal monthly installments through July 6, 2017, the 
date the term loan matures.  The proceeds of the term loan were used to pay Kinpak’s remaining obligations under a lease agreement relating to 
industrial  revenue  bonds  used  to  fund  the  expansion  of  Kinpak’s  facilities  and  acquisition  of  related  equipment.  At  December  31,  2014 
approximately $1,110,000 was outstanding under the term loan. 

At  December  31,  2014  and  2013,  the  Company  was  obligated  under  various  capital  lease  agreements  covering  equipment  utilized  in  the 
Company’s operations. The capital leases aggregating $8,081 and $19,532 at December 31, 2014 and December 31, 2013,  respectively have 
varying maturities through 2015 and carry interest rates ranging from 7% to 14%. 

F-11 

 
 
  
  
 
 
  
 
  
  
   
  
    
  
   
  
  
      
  
  
  
  
  
  
   
  
  
        
   
  
 
 
 
 
 
 
 
 
The following table provides information regarding the Company’s long-term debt at December 31, 2014 and 2013: 

Current Portion 

Long-term Portion 

2014 

2013 

2014 

2013 

Term loan 
Capitalized equipment leases 

    $ 

417,577        $ 
8,081         

403,074        $ 
11,451         

692,104        $  1,109,680   
8,081   

--         

Total long-term debt 

   $ 

425,658       $ 

414,525       $ 

692,104       $  1,117,761   

Required principal payments under these obligations are set forth below: 

Year ending December 31, 
2015 
2016  
2017  
Total  

$ 

$ 

425,658   
432,601   
259,503   
1,117,762   

Note 8 – Income taxes: 

The components of the Company’s consolidated provision for income taxes are as follows: 

Federal – current 
Federal – deferred 
State – current 
State – deferred 
Total provision for income taxes 

2014 
961,573     $ 
(37,242) )     
24,949       
(406) )     
948,874     $ 

2013 
799,264   
(333)  
17,835   
(954)   
815,812   

  $ 

  $ 

The reconciliation of the provision for income taxes at the statutory rate to the reported provision for income taxes is as follows: 

Income Tax computed at statutory rate 
State tax, net of federal benefit 
Loss attributable to noncontrolling interest 
Share based compensation 
Other, permanent adjustments 
Tax credits and prior year tax adj. 
Provision for income taxes 

2014 
  $  1,013,133   
16,300   
5,831   
(738)   
(79,733 ) 
(5,919)  
948,874   

  $ 

% 

   34.0% 
0.5% 
0.2% 
0.0% 
-2.7% 
-0.2% 
   31.8% 

2013 
765,367   

  $ 

12,344      
8,746      
85,109   
(59,247 ) 
3,493  
815,812   

  $ 

% 

   34.0% 
0.5% 
0.4% 
3.7% 
-2.6% 
0.2% 
   36.2% 

The Company’s deferred tax asset and liability accounts consisted of the following at December 31, 2014 and 2013: 

Deferred taxes – current 
Reserves for bad debts, inventories, and other accruals 
Total deferred tax asset current 

Deferred taxes - non-current 
Depreciation of property and equipment   
Total deferred tax liability non-current 

Note 9 – Related party transactions: 

2014 

2013 

  $ 
   $  

123,360   
123,360   

  $ 
   $  

137,821   
137,821   

    $ 
  $  

(258,682 )      $  
  $  
(258,682 )  

(310,791 )  
(310,791 )  

During  2014,  as  in  previous  years,  the  Company  sold  products  to  companies  affiliated  with  its  Chairman,  President  and  Chief  Executive 
Officer. The affiliated companies distribute the products outside of the United States and Canada. The Company also provides  administrative 
services  to  these  companies.  Sales  to  the  affiliated  companies  aggregated  approximately  $1,956,000  and  $1,834,000  during  the  years  ended 
December 31, 2014 and 2013, respectively, and administrative fees aggregated approximately $478,000 and $406,000 during the years ended 
December  31,  2014  and  2013,  respectively.   The  Company  had  accounts  receivable  from  the  affiliated  companies  in  connection  with  the 
product sales and administrative services aggregating approximately $715,000 and $536,000 at December 31, 2014 and 2013, respectively.   

F-12 

 
 
  
   
  
     
  
   
  
     
     
     
  
   
     
        
        
        
  
     
   
     
          
          
          
    
  
 
  
  
  
  
  
  
  
  
  
 
 
 
  
   
  
    
  
    
    
    
  
 
   
  
     
     
     
  
  
  
    
  
        
  
    
  
        
  
    
  
  
    
  
  
    
  
  
    
  
  
    
  
  
    
  
  
  
  
 
  
   
  
  
  
  
     
  
     
  
  
     
   
     
   
     
   
     
   
 
 
 
 
Transactions  with  the  affiliated  companies  were  made  in  the  ordinary  course  of  business.  While  the  terms  of  the  sales  to  the  affiliated 
companies differed from the terms of sale to other customers, the affiliated companies bear their own warehousing, distribution, advertising, 
selling and marketing costs, as well as their own freight charges (the Company pays freight charges in connection with sales  to its domestic 
customers  on  all  but  small  orders).  Moreover,  the  Company  does  not  pay  sales  commissions  with  respect  to  products  sold  to  the  affiliated 
companies.  As  a  result,  the  Company  believes  its  profit  margins  with  respect  to  sales  to  the  affiliated  companies  are  similar  to  the  profit 
margins it realizes with respect to sales to its larger domestic customers. Management believes that the sales transactions did not involve more 
than normal credit risk or present other unfavorable features. 

A subsidiary of the Company currently uses the services of an entity that is owned by the Chairman, President and Chief Executive Officer of 
the Company to conduct product research and development and to assist in the production of television commercials.  The Company paid the 
entity $42,000 for research and development services in each of the years ended December 31, 2014 and 2013.  In addition, for the year ended 
December 31, 2014, the Company  made a  $40,000 prepayment, and for the  year ended December 31, 2013, the Company paid $50,000, in 
each case to the affiliated company for the production of television  commercials. 

The Company leases office and warehouse facilities in Fort Lauderdale, Florida from an entity controlled by its Chairman, President and Chief 
Executive Officer.  The Company believes that its rental payments are below market rates.  See Note 10 for a description of the lease terms. 

A  director  of  the  Company  is  Regional  Executive  Vice  President  of  an  entity  from  which  the  Company  sources  most  of  its  commercial 
insurance  needs  at  an  arm’s  length  competitive  basis.  The  Company  paid  in  aggregate  approximately  $811,000  and  $678,000  to  the  entity 
during the years ended December 31, 2014 and 2013, respectively. 

Note 10 – Commitments and contingencies: 

The  Company  leases  its  executive  offices  and  warehouse  facilities  in  Fort  Lauderdale,  Florida  from  an  entity  controlled  by  its  Chairman, 
President and Chief Executive Officer. The lease, as extended, expires on December 31, 2023. The lease requires an annual minimum base rent 
of $94,800 and provides for a maximum annual 2% increase in subsequent years, although the entity has not raised the minimum rent since the 
Company  entered  into  a  previous  lease  agreement  in  1998.  Additionally,  the  leasing  entity  is  entitled  to  reimbursement  of  all  taxes, 
assessments, and any other expenses that arise from ownership. Each of the parties to the lease has agreed to review the terms of the lease every 
three  years  at  the  request  of  the  other  party.  Rent  expense  under  the  lease  was  approximately  $97,000  and  $96,000  for  the  years  ended 
December 31, 2014 and 2013, respectively.  

The following is a schedule of minimum future rentals on the Company’s non-cancelable operating leases. 

12 month period ending December 31, 

2015 
2016 
2017 
2018 
2019 
Thereafter 
Total 

  $ 

  $ 

96,064   
97,985   
99,945   
101,944   
103,983   
437,148   
937,069  

On November 25, 2013, OdorStar and Kinpak filed a Second Amended Complaint in the United States District Court for the Southern District 
of Florida, alleging patent infringement by SSM Distributors LLC, d/b/a Biocide Systems, and SSM Manufacturing, Inc.  (SMM Distributors 
LLC is now defunct). The Second Amended Complaint, which amended a complaint initially filed on January 18, 2013, alleges that Biocide 
manufactured,  used,  sold  and  continues  to  sell  an  odor-eliminating  product  that  infringes  OdorStar's  U.S.  Patent  No.  6,764,661  (“the  ‘661 
patent”), relating to a device for producing chlorine dioxide.  Biocide denied infringement and both sides moved for summary  judgment. On 
January  27,  2014,  the  District  Court  granted  the  defendants'  motion  for  summary  judgment  of  non-infringement  and  denied  the  plaintiffs' 
motion. 

OdorStar and Kinpak appealed the judgment to the United States Court of Appeals for the Eleventh Circuit.  On January 8, 2015, the Court of 
Appeals affirmed the District Court's judgment.  The Company has determined to take no further action, and the proceedings are concluded. 

On March 27, 2014, the defendants filed a motion with the District Court seeking payment by OdorStar and Kinpak of their attorneys’ fees and 
non-taxable costs in the amount of $259,550, based on, among other things, the defendants’ contention that the plaintiffs' patent infringement 
claims were vexatious and intended to intimidate the defendants into withdrawing from competition with the plaintiffs.  OdorStar and Kinpak 
filed an opposition to the motion, essentially denying the defendants' contentions and stating that defendants were not entitled to payment of 
their attorneys’ fees under applicable legal standards. On March 2, 2015, the District Court denied the defendants’ motion.   

Note 11 - Stock options and awards: 

On June 3, 2011, the Company’s shareholders approved the Ocean Bio-Chem, Inc. Omnibus Equity Compensation Plan (the “Plan”). The Plan 
is designed (i) to meet the Nasdaq listing requirements, (ii) to enable compensation attributable to grants under the Plan to qualify for an 
exemption from the deduction limit under section 162(m) of the Internal Revenue Code of 1986, as amended, and the regulations promulgated 
thereunder (the “Code”) and (iii) to enable incentive stock options to meet the requirements of the Code. 

F-13 

 
 
 
 
 
  
 
 
  
    
    
    
    
    
 
 
 
 
 
As a result of the adoption of the Plan, no further stock option grants will be made under the Company’s 2002 Non-Qualified Stock Option 
Plan, 2002 Incentive Stock Option Plan, 2007 Incentive Stock Option Plan, 2008 Non-Qualified Stock Option Plan and 2008 Incentive Stock 
Option Plan. 

The Plan authorizes 750,000 shares of the Company’s common stock for issuance, subject to antidilution adjustments upon the occurrence of 
certain  events  affecting  the  common  stock.  The  Company  issued  stock  awards  under  the  Plan  to  officers,  key  employees  and  a  consultant 
totaling 128,000 and 121,000 shares of common stock in the aggregate during the years ended December 31, 2014 and 2013, respectively. At 
December 31, 2014, 130,000 shares remained available for future issuance under the Plan.  Compensation expense related to the stock awards 
was approximately $356,000 and $306,000 for the years ended December 31, 2014 and 2013, respectively. 

During 2014, stock options to purchase an aggregate of 145,000 shares were exercised. Following the withholding of an aggregate of 14,633 
shares in connection with the net exercise feature of the stock options, the Company delivered an aggregate of 130,367 shares to the option 
holders who exercised their options. 

The  following  tables  provide  information  at  December 31, 2014  and  2013 regarding  outstanding  options  under  the  Company’s  stock  option 
plans as well as a grant made outside of the Company’s stock option plans.  As used in the table below, “2002 NQ” refers to the Company’s 
2002 Non-Qualified Stock Option Plan and “2008 NQ” refers to the Company’s 2008 Non-Qualified Stock Option Plan. 

December 31, 2014 

Plan 
2002 NQ 
2002 NQ 
2008 NQ 
2008 NQ 

December 31, 2013 

Plan 
Non Plan 
2002 NQ 
2002 NQ 
2002 NQ 
2008 NQ 
2008 NQ 

Date 
Granted 

Options 
Outstanding     

Exercisable 
Options 

Exercise 
Price 

Expiration 
Date 

Weighted 
Average 
Remaining  
Life 

4/3/06     
12/17/07     
1/11/09     
4/26/10     

40,000       
40,000       
40,000       
20,000       
140,000       

40,000       
40,000       
40,000       
20,000       
140,000       

$   1.08   
1.32   
0.69   
2.07   
$  1 .18       

4/2/16     
12/16/17     
1/10/19     
4/25/20     

1.3   
3.0   
4.1   
5.4   
3.2   

Date 
Granted 

Options 
Outstanding     

Exercisable 
Options 

Exercise 
Price 

Expiration 
Date 

Weighted 
Average 
Remaining  
Life 

3/25/09     
5/25/04     
4/3/06     
12/17/07     
1/11/09     
4/26/10     

115,000       
30,000       
40,000       
40,000       
40,000       
20,000       
285,000       

115,000       
30,000       
40,000       
40,000       
40,000       
20,000       
285,000       

$   0.55   
1.46   
1.08   
1.32   
0.69   
2.07   
$  0 .95       

3/24/14     
5/24/14     
4/2/16     
12/16/17     
1/10/19     
4/25/20     

.2   
.4   
2.3   
4.0   
5.1   
6.4   
2.2   

The following table shows the number of options outstanding under each stock option plan at December 31, 2014: 

Plan 
2002 NQ 
2008 NQ 
Totals 

Options 
Outstanding 

80,000        
60,000        
140,000        

F-14 

 
 
 
 
 
 
    
      
      
      
 
 
  
  
    
  
  
  
   
   
    
    
  
    
      
      
      
 
 
  
  
    
  
  
  
   
   
    
    
  
 
 
  
       
    
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table provides information relating to stock option transactions during the years ended December 31, 2014 and 2013: 

Options outstanding beginning of the year 
Options exercised 
Options forfeited or expired 
Options outstanding end of the year 
Non plan options 
Totals 

2014 
      Weighted 
      Average 
      Exercise 
      Price 

      Shares 

2013 

      Weighted    
      Average 
      Exercise 
      Price 

   Shares 

170,000         
(30,000 )       
---  
140,000         
---         
140,000         

$1.23        
1.46        
0.97        
1.23        
0.55        
$1.18        

366,400       $ 
(193,400 )       
(3,000 )       
170,000         
115,000         
285,000       $ 

1.11   
1.01   
0.97   
1.23   
0.55   
0.95   

Stock options may be awarded as part of compensation to executives, employees, directors and others, pursuant to the terms of the Company’s 
Omnibus Equity  Compensation Plan, but no options  were awarded  under the  plan in 2014 or 2013.  Grants of  stock options or other equity 
awards  are  made  at  the  discretion  of  the  Equity  Grant  Committee  of  the  Board  of  Directors.  Options  previously  were  granted  under  the 
Company’s  other  stock  option  plans,  and  only  non-qualified  options  were  outstanding  on  December  31,  2014.  Non-qualified  options  were 
previously  granted  to  outside  directors,  have  a  10-year  term  and  are  immediately  exercisable.  The  last  tranche  of  non-qualified  options 
previously  granted  terminate  on  April  25,  2020.  Compensation  cost  recognized  during  the  year  ended  December  31,  2014  and  2013 
attributable to stock options was $0 and $12,000, respectively. 

At December 31, 2014 and 2013, there was no unrecognized compensation cost related to share based compensation arrangements. 

Note 12 – Major customers: 

The Company had sales to each of two major customers that constituted in excess of 10% of the Company’s consolidated net revenues for each 
of  the  years  ended  December  31,  2014  and  2013.  Sales  to  these  customers  aggregated  approximately  36%  and  39%  of  consolidated  net 
revenues for 2014 and 2013, respectively. 

The  Company’s  top  five  unaffiliated  customers  represented  approximately  47%  and  49%,  of  consolidated  net  revenues  for  the  years  ended 
December  31,  2014  and  2013,  respectively,  and  36%  and  31%  of  consolidated  trade  accounts  receivables  at  December 31,  2014  and  2013, 
respectively.  While the Company enjoys good relations with these customers, the loss of any of these customers could have an adverse impact 
on the Company’s operations. 

Note 13 – Earnings per share: 

Basic earnings per share is calculated by dividing net income attributable to Ocean-Bio Chem, Inc. by the weighted average number of shares 
outstanding during the reporting period.  Diluted earnings per share reflect additional dilution from potential common stock issuable upon the 
exercise of outstanding stock options.  The following table sets forth the computation of basic and diluted earnings per common share, as well 
as a reconciliation of the weighted average number of common shares outstanding to the weighted average number of shares outstanding on a 
diluted basis. 

Earnings per common share –Basic 

Net income attributable to OBCI  

Year Ended 
December 31 , 

2014 

2013 

   $  2,048,077       $  1,460,992          

Weighted average number of common shares outstanding  

8,834,951           8,542,686          

Earnings per common share – Basic 

Earnings per common share – Diluted 

   $ 

0.23       $ 

0.17          

Net income attributable to OBCI  

   $  2,048,077       $  1,460,992          

Weighted average number of common shares outstanding  

8,834,951         

8,542,686          

Dilutive effect of employee stock-based awards 

111,251          

244,982          

Weighted average number of common shares outstanding - assuming 
dilution 

8,946,202           8,787,668          

Earnings per common share - Diluted  

   $ 

0.23       $ 

0.17          

F-15 

 
 
 
 
   
  
     
  
   
     
        
   
     
        
  
   
     
        
  
   
  
     
     
     
     
     
     
     
 
 
 
  
  
 
 
 
  
   
     
  
   
   
   
  
   
   
 
   
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
   
   
 
   
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
     
 
         
            
         
     
 
         
            
         
 
 
The Company had no stock options outstanding at December 31, 2014 and 2013, respectively that were anti-dilutive and therefore not included 
in the diluted earnings per common share calculation. 

Note 14 – Shareholders’ equity: 

During the years ended December 31, 2014 and 2013, the Company granted stock awards of 128,000 and 121,000 shares of common stock, 
respectively, to certain executives, key employees and a consultant.  Compensation expense recorded in connection with the stock awards for 
the years ended December 31, 2014 and 2013 aggregated approximately $356,000 and $306,000, respectively. 

During 2014, an officer, directors, and a former director of the Company  exercised stock options to purchase 145,000 shares of the Company’s 
common stock for approximately $63,000 in cash and the withholding  by the  Company  of 14,633 shares underlying the stock options.  As a 
result, 130,367 shares were issued upon exercise, and approximately $49,600 is reflected as paid in capital on the consolidated balance sheet as 
a result of the stock option exercises. 

During 2013, several employees of the Company and a consultant exercised options to purchase 193,400 shares of the  Company’s common 
stock  for  approximately  $80,000  in  cash  and  the  withholding  by  the  Company  of  42,838  shares  underlying  the  stock  options.  As  a  result, 
150,562  shares  were  issued  upon  exercise,  and  approximately  $80,000  is  reflected  as  paid  in  capital  on  the  consolidated  balance  sheet  as  a 
result of the stock option exercises. 

On April 15, 2014, the Company paid a special cash dividend of $0.05 per common share to all shareholders of record on April 1, 2014.  The 
dividend aggregated $440,016.     

Note -15 – Recent Accounting Pronouncements: 

There have been no accounting pronouncements or changes in accounting pronouncements during the year ended December 31, 2014 that are 
expected to have a material impact on the Company’s financial position, results of operations or cash flows.  Accounting pronouncements that 
became  effective  during  the  year  ended  December  31,  2014  did  not  have  a  material  impact  on  disclosures  or  on  the  Company’s  financial 
position, results of operations or cash flows. 

F-16 

 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 
No. 

EXHIBIT INDEX 

  3.1.1  Articles  of  Incorporation  and  amendments  through  May  20,  1994  (incorporated  by  reference  to  Exhibit  3.1  to  the  Company’s 

Annual Report on Form 10-K for the year ended December 31, 2010). 

  3.1.2  Articles of Amendment to the Articles of Incorporation, as filed on June 13, 2012 (incorporated by reference to Exhibit 3.1.2 to 

the Company's Annual Report on Form 10-K for the year ended December 31, 2012). 

  3.2     Amended  and  Restated  Bylaws  (incorporated  by  reference  to  Exhibit  3.1  to  the  Company’s  Current  Report  on  Form 8-K,  filed 

with the Securities and Exchange Commission on December 5, 2011). 

   10.2 

   10.1  Business  Loan  Agreement,  dated  August  4,  2014  (executed  August  6,  2014),  between  the  Company  and  Regions  Bank  (the 
“Business Loan Agreement”) (incorporated by reference to Exhibit 99.1 to the Company’s Current Report on Form 8-K, filed on 
August 8, 2014).  
Promissory Note, dated August 4, 2014 (executed August 6, 2014), issued by the Company to Regions Bank in connection with 
the  revolving  line  of  credit  under  the  Business  Loan  Agreement  (the  “Promissory  Note”)  (incorporated  by  reference  to  Exhibit 
99.2 to the Company’s Current Report on Form 8-K, filed on August 8, 2014).  
Letter dated August 5, 2014 from Regions Bank to the Company, regarding certain terms under the Business Loan Agreement and 
the Promissory Note (incorporated by reference to Exhibit 99.3 to the Company’s Current Report on Form 8-K, filed on August 8, 
2014).  

   10.3 

   10.4  Ocean  Bio-Chem,  Inc.  Omnibus  Equity  Compensation  Plan  (incorporated  by  reference  to  Exhibit  99.1  to  the  Company’s 

Registration Statement on Form S-8 (file no. 333-174659), filed with the Securities and Exchange Commission on June 2, 2011). 

   10.6 

   10.5  Credit  Agreement,  dated  July  6,  2011,  among  the  Company,  Kinpak,  Inc.  and  Regions  Bank  (the  “Credit  Agreement”) 
(incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 
2011). 
Equipment  Finance  Addendum,  dated  July  6,  2011,  among  the  Company,  Kinpak,  Inc.  and  Regions  Equipment  Finance 
Corporation (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended 
September 30, 2011). 
Promissory  Note,  dated  July  6,  2011,  issued  by  the  Company  to  Regions  Bank  in  connection  with  the  revolving  line  of  credit 
under the Credit Agreement (incorporated by reference to Exhibit 99.3 to the Company’s Current Report on Form 8-K, filed with 
the Securities and Exchange Commission on July 12, 2011). 
Promissory  Note,  dated  July  6,  2011,  issued  by  the  Company  and  Kinpak,  Inc.  to  Regions  Equipment  Finance  Corporation  in 
connection with the term loan under the Credit Agreement (incorporated by reference to Exhibit 99.4 to the Company’s Current 
Report on Form 8-K, filed with the Securities and Exchange Commission on July 12, 2011).  

   10.7 

   10.8 

   10.9  Ocean  Bio-Chem,  Inc.  2002  Non-Qualified  Stock  Option  Plan,  as  amended  (incorporated  by  reference  to  Exhibit  99.2  to  the 
Company’s Registration Statement on Form S-8, filed with the Securities and Exchange Commission on August 12, 2011). 
   10.10  Ocean  Bio-Chem,  Inc.  2008  Non-Qualified  Stock  Option  Plan,  as  amended  (incorporated  by  reference  to  Exhibit  99.5  to  the 
Company’s Registration Statement on Form S-8, filed with the Securities and Exchange Commission on August 12, 2011). 
   10.11  Net Lease, dated May 1, 1998, between Star Brite Distributing, Inc. and PEJE, Inc (incorporated by reference to Exhibit 10.14 to 

the Company’s Annual Report on Form 10-K for the year ended December 31, 2004). 

   10.12  Renewal of Lease, dated May 1, 2008, between Star Brite Distributing, Inc. and PEJE, Inc. (incorporated by reference to Exhibit 

10.24 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2008). 

   10.13  Amendment Number Two to Net Lease, dated May 16, 2013, between Star Brite Distributing, Inc. and PEJE, Inc. (incorporated 

by reference to Exhibit 10.13 to the Company's Annual Report on Form 10-K for the year ended December 31, 2013). 

 *21.       List of Subsidiaries 
 *31.1  Certification of Chief Executive Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act. 
Certification of Chief Financial Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act. 
*31.2 
Certification of Chief Executive Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350. 
*32.1 
Certification of Chief Financial Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350. 
*32.2 
The  following  materials  from  Ocean  Bio-Chem  Inc.’s  Annual  Report  on  Form  10-K  for  the  year  ended  December 31,  2014, 
101 
formatted  in  XBLR  (eXtensible  Business  Reporting  Language):  (i)  Consolidated  Balance  Sheets  at  December 31,  2014  and 
December  31,  2013;  (ii)  Consolidated  Statements  of  Operations  for  the  years  ended  December 31,  2014  and  2013;  (iii) 
Consolidated  Statements  of  Comprehensive  Income  for  the  years  ended  December 31,  2014  and  2013;  (iv)  Consolidated 
Statements of Changes in Shareholders Equity for the years ended December 31, 2014 and 2013, (v) Consolidated Statements of 
Cash Flows for the years ended December 31, 2014 and 2013 and (vi) Notes to Consolidated Financial Statements. 

 *     Filed herewith 

E-1 

 
 
 
  
 
   
   
 
 
 
 
 
 
 
EXHIBIT 21 

The following is a list of the Registrant’s subsidiaries: 

Name 

Star brite Distributing, Inc. 
Star brite Distributing Canada, Inc. 
D & S Advertising Services, Inc. 
Star brite StaPut, Inc. 
Star brite Service Centers, Inc. 
Star brite Automotive, Inc. 
Kinpak Inc. 
OdorStar Technology, LLC 

Jurisdiction 
of Organization 
Florida 
Florida 
Florida 
Florida 
Florida 
Florida 
Alabama 
Florida 

Ownership % 
100 
100 
100 
100 
100 
100 
100 
100 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION 

EXHIBIT 31.1 

I, Peter G. Dornau, certify that: 

1. 

2. 

3. 

4. 

I have reviewed this Annual Report on Form 10-K of Ocean Bio-Chem, Inc.; 

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to 
make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the 
period covered by this report;  

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material 
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;  

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as 
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 
13a-15(f) and 15d-15(f)) for the registrant and have:  

a)  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our 

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to 
us by others within those entities, particularly during the period in which this report is being prepared;  

b)  Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under 
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial 
statements for external purposes in accordance with generally accepted accounting principles;  

c)  Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about 

the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such 
evaluation; and  

d)  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s 
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is 
reasonably likely to materially affect, the registrant’s internal control over financial reporting; and    

5. 

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial 
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent 
functions):  

a)  All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are 
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and  

b)  Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s 

internal control over financial reporting.   

Dated:  March 31, 2015 

/s/ Peter G. Dornau 
Peter G. Dornau 
Chairman of the Board, President and 
Chief Executive Officer 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
I, Jeffrey S. Barocas, certify that: 

CERTIFICATION 

EXHIBIT 31.2 

1. 

2. 

3. 

4. 

I have reviewed this Annual Report on Form 10-K of Ocean Bio-Chem, Inc.; 

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to 
make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the 
period covered by this report;  

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material 
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;  

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as 
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 
13a-15(f) and 15d-15(f)) for the registrant and have:  

a)  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our 

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to 
us by others within those entities, particularly during the period in which this report is being prepared;  

b)  Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under 
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial 
statements for external purposes in accordance with generally accepted accounting principles;  

c)  Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about 

the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such 
evaluation; and  

d)  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s 
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is 
reasonably likely to materially affect, the registrant’s internal control over financial reporting; and   

5. 

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial 
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent 
functions):  

a)  All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are 
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and  

b)  Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s 

internal control over financial reporting.   

Dated:  March 31, 2015 

/s/ Jeffrey S. Barocas 
Jeffrey S. Barocas 
Vice President, Chief Financial Officer 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO RULE 13a-14(b) 
UNDER THE SECURITIES EXCHANGE ACT AND 18 U.S.C. 1350 

EXHIBIT 32.1 

I, Peter G. Dornau, Chief Executive Officer of Ocean Bio-Chem, Inc. (the "Company"), hereby certify that, based on my knowledge:   

1. 

2. 

The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2014 (the "Report") 
fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and 

The information contained in the Report fairly presents, in all material respects, the financial condition and 
result of operations of the Company.   

By: 

/s/ Peter G. Dornau 
Peter G. Dornau 
Chairman of the Board, President and 
Chief Executive Officer 

Dated:  March 31, 2015 

CERTIFICATION PURSUANT TO RULE 13a-14(b) 
UNDER THE SECURITIES EXCHANGE ACT AND 18 U.S.C. 1350 

EXHIBIT 32.2 

I, Jeffrey S. Barocas, Chief Financial Officer of Ocean Bio-Chem, Inc. (the "Company"), hereby certify that, based on my knowledge:   

1. 

2. 

The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2014 (the "Report") 
fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and 

The information contained in the Report fairly presents, in all material respects, the financial condition and 
result of operations of the Company.   

By: 

/s/ Jeffrey S. Barocas 
Jeffrey S. Barocas 
Vice President, Chief Financial Officer 

Dated:  March 31, 2015 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
INVESTOR INFORMATION
NASDAQ STOCK SYMBOL OBCI

Stock Transfer Agent
Computershare
P.O. Box 30170
College Station, Texas 77842 -3179

General Counsel
Berger Singerman, LLP
350 East Las Olas Boulevard
Fort Lauderdale, Florida 33301

Auditors
Goldstein Schechter Koch, P.A.
4000 Hollywood Blvd., Suite 215 South
Hollywood, FL 33021

Reports and Publications
A free copy of the Company’s 2014 
Form 10-K filed with the Securites 
and Exchange Commission can be 
obtained upon written request to:

Corporate Relations Department
4041 SW 47th Avenue
Fort Lauderdale, Florida 33314

COMMON STOCK
MARKET INFORMATION
The following table sets forth high and low 
sales prices of the Common Stock of Company 
as reported on the NASDAQ Capital Market 
for each calendar quarter in 2014 and 2013:

2014

2013

High

$3.75

$3.10

$4.85

$6.98

Low

$2.43

$2.63

$2.89

$3.06

High

$3.24

$3.23

$3.19

$2.70

Low

$2.13

$2.45

$2.40

$2.20

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

OCEAN BIO-CHEM, INC.
BOARD OF DIRECTORS
Peter G. Dornau 
Jeffrey S. Barocas
Sonia B. Beard*
Gregor M. Dornau
William W. Dudman
James M. Kolisch
Diana Mazuelos Conard*
John B. Turner*
* A member of audit and equity grant committees

OFFICERS OF 
OCEAN BIO-CHEM, INC.
Peter G. Dornau
President and Chief Executive Officer
Jeffrey S. Barocas
Vice President, Chief Financial Officer 
Gregor M. Dornau
Executive Vice President of Sales and Marketing 
William W. Dudman
Vice President of Operations, Corporate Secretary

OFFICERS OF STAR BRITE, INC.
Peter G. Dornau
President and Chief Executive Officer
Jeffrey S. Barocas
Vice President, Chief Financial Officer
Natalie S. Cuomo 
Vice President of Customer Service
Gregor M. Dornau
Executive Vice President of Sales and Marketing 
William W. Dudman
Vice President of Operations
Marc A. Emmi 
Senior Vice President of Sales
Justin L. Gould
Vice President of Technology 
George W. Lindsey, Jr.
Vice President of Marketing 
Victor G. Phillpotts 
Vice President of Business Development

4041 SW 47th Avenue  •  Fort Lauderdale, Florida 33314
Tel:(954) 587-6280  •  (800) 327-8583  •  Fax:(954) 587-2813
WWW.OCEANBIOCHEM.COM  •  WWW.STARBRITE.COM 
WWW.STARTRON.COM  •  WWW.NOS-GUARD.COM
WWW.ODORSTAR.COM  •  WWW.PERFORMACIDE.COM

CORPORATE OFFICES • FORT LAUDERDALE, FLORIDA

NEW OFFICE INTERIOR • FORT LAUDERDALE, FLORIDA

OCEAN BIO-CHEM, INC. MANUFACTURING CAPABILITIES

MANUFACTURING & DISTRIBUTION FACILITIES
MONTGOMERY, ALABAMA

QUALITY CONTROL

FILLING

DISTRIBUTION

Ocean Bio-Chem, Inc.’s main manufacturing and distribution facility 
is its wholly-owned subsidiary, Kinpak, Inc., located on a 20 acre 
site in Montgomery, Alabama. In addition to manufacturing Star 
brite® products, Kinpak also manufactures numerous items under 
private label programs. The facility’s 200,000 sq. ft. manufacturing, 
blending, packing and distribution center features a 500,000 gallon 
tank farm, as well as a fully-equipped R&D laboratory, a facility for 
the production of chlorine dioxide products and a quality control 
center that performs quality audits for each phase of the production 
process.  

The plant has 300,000 gallons of blending capacity plus multiple 
blow-molding machines that produce custom PVC and HDPE bottles in 
various colors and shapes. There are ten fully-automated high-speed 
liquid filling lines, pail lines, a drum filling line, bulk load filling lines, 
plus grease filling lines capable of filling containers ranging in size 
from 1 ounce to 55 gallons at speeds of up to 120 gallons per minute.

Finished goods are secured by automatic case packers, case sealers 
and palletizers. In addition to a line of truck loading docks, the 
facility has a rail spur capable of handling 20 railcars.  

Star brite® and Star Tron® products are available at marine, 
automotive, power sports, outdoor power equipment and hardware 
stores, as well as at sporting goods stores, agriculture and RV 
stores worldwide.

WWW.OCEANBIOCHEM.COM • WWW.STARBRITE.COM 
WWW.STARTRON.COM • WWW.NOS-GUARD.COM
WWW.ODORSTAR.COM • WWW.PERFORMACIDE.COM