<SEC-DOCUMENT>0001140361-24-036640.txt : 20240809
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<ACCEPTANCE-DATETIME>20240809163045
ACCESSION NUMBER:		0001140361-24-036640
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		60
CONFORMED PERIOD OF REPORT:	20240630
FILED AS OF DATE:		20240809
DATE AS OF CHANGE:		20240809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOP SHIPS INC.
		CENTRAL INDEX KEY:			0001296484
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			1T
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37889
		FILM NUMBER:		241193282

	BUSINESS ADDRESS:	
		STREET 1:		1, VASSILISSIS SOFIAS STR. & MEG.
		STREET 2:		ALEXANDROU STR.
		CITY:			151 24, MAROUSSI
		STATE:			J3
		ZIP:			00000
		BUSINESS PHONE:		011-30-210-81-28-107

	MAIL ADDRESS:	
		STREET 1:		1, VASSILISSIS SOFIAS STR. & MEG.
		STREET 2:		ALEXANDROU STR.
		CITY:			151 24, MAROUSSI
		STATE:			J3
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOP TANKERS INC.
		DATE OF NAME CHANGE:	20040706
</SEC-HEADER>
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<TYPE>6-K
<SEQUENCE>1
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<DESCRIPTION>6-K
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    <div>UNITED STATES<br/>
    </div>

  </div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">Washington, D.C. 20549</div>

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    <div><br/>
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    <div style="text-align: center;"><span style="font-weight: bold;">FORM 6-K </span></div>

    <div style="margin-bottom: 1pt;"><br/>
    </div>

  </div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">Report of Foreign Private Issuer</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">
    <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">PURSUANT TO RULE 13a-16 or 15d-16 <span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">UNDER
      </span></div>

    <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">THE SECURITIES EXCHANGE ACT OF 1934</div>

  </div>

  <div style="margin-bottom: 1pt;"><br/>
  </div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;">For the month of August 2024</div>

  <div style="margin-bottom: 1pt;"><br/>
  </div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;">Commission File Number: 001-37889</div>

  <div style="margin-bottom: 1pt;"><br/>
  </div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">TOP SHIPS INC.</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;">(Translation of registrant&#8217;s name into English)</div>

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  </div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">1 VAS. SOFIAS &amp; MEG.</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">ALEXANDROU STREET</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">151 24, MAROUSSI</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">ATHENS, GREECE</div>

  <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;">(Address of principal executive offices)</div>

  <div style="margin-bottom: 1pt;"><br/>
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  </div>

  <div style="text-align: justify; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;">Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.</div>

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  </div>

  <div style="text-align: justify; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;">&#9746; Form 20-F&#160; <span class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</span>&#9744; Form 40-F <br/>
  </div>

  <div style="text-align: justify; margin-bottom: 1pt; font-family: 'Times New Roman', serif; font-size: 10pt;"> <br/>
  </div>

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    <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"> <br/>
    </div>

    <div style="text-align: center; margin-bottom: 1pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">INFORMATION CONTAINED IN THIS FORM 6-K REPORT</div>

    <div style="margin-bottom: 1pt;"><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 1pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Attached as Exhibit 99.1 to this report on Form 6-K (the &#8220;Report&#8221;) is Management's Discussion and Analysis of
      Financial Condition and Results of Operations and the unaudited interim condensed consolidated financial statements and related notes thereto for TOP Ships Inc. (the "Company"), as of and for the six months ended June 30, 2024.</div>

    <div style="margin-bottom: 1pt;"><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 1pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The information contained in this Report is hereby incorporated by reference into the Company's registration
      statements on Form F-3 (File Nos. 333-267170, 333-268475 and 333-267545).</div>

    <div style="margin-bottom: 1pt;"><br/>
    </div>

    <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Matters discussed in this Report may constitute forward-looking statements. The Private Securities Litigation Reform Act of 1995, or
      PSLRA, provides safe harbor protections for forward-looking statements in order to encourage companies to provide prospective information about their business. Forward-looking statements include statements concerning plans, objectives, goals,
      strategies, future events or performance, and underlying assumptions and other statements, which are other than statements of historical facts.</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The Company desires to take advantage of the safe harbor provisions of the PSLRA and is including this cautionary statement in
      connection with this safe harbor legislation. This Report and any other written or oral statements made by us or on our behalf may include forward-looking statements, which reflect our current views with respect to future events and financial
      performance. When used in this Report, the words "anticipate," "believe," "expect," "intend," "estimate," "forecast," "project," "plan," "potential," &#8220;continue,&#8221; &#8220;possible,&#8221; &#8220;likely,&#8221; "may," "should," and similar expressions identify forward-looking
      statements.</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The forward-looking statements in this Report are based upon various assumptions, many of which are based, in turn, upon further
      assumptions, including without limitation, management's examination of historical operating trends, data contained in our records and other data available from third parties. Although the Company believes that these assumptions were reasonable when
      made, because these assumptions are inherently subject to significant uncertainties and contingencies that are difficult or impossible to predict and are beyond our control, we cannot assure you that we will achieve or accomplish these expectations,
      beliefs or projections.</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In addition to these assumptions and matters discussed elsewhere herein and in the documents incorporated by reference herein, important
      factors that, in our view, could cause actual results to differ materially from those discussed in the forward-looking statements include the following:</div>

    <div><br/>
    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our ability to maintain or develop new and existing customer relationships with major refined product importers and exporters, major crude oil companies and major
              commodity traders, including our ability to enter into long-term charters for our vessels;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our future operating and financial results;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our future vessel acquisitions, our business strategy and expected and unexpected capital spending or operating expenses, including any dry-docking, crewing, bunker
              costs and insurance costs;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our financial condition and liquidity, including our ability to obtain financing in the future to fund capital expenditures, acquisitions and other general corporate
              activities;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">oil and chemical tanker industry trends, including fluctuations in charter rates and vessel values and factors affecting vessel supply and demand;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our ability to take delivery of, integrate into our fleet, and employ any newbuildings we have ordered or may acquire or order in the future and the ability of
              shipyards to deliver vessels on a timely basis;</div>
          </td>

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    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">the aging of our vessels and resultant increases in operation and dry-docking costs;</div>
          </td>

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</table>
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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">the ability of our vessels to pass classification inspections and vetting inspections by oil majors and big chemical corporations;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">significant changes in vessel performance, including increased vessel breakdowns;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">the creditworthiness of our charterers and the ability of our contract counterparties to fulfill their obligations to us;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our ability to repay outstanding indebtedness, to obtain additional financing and to obtain replacement charters for our vessels, in each case, at commercially
              acceptable rates or at all;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">changes to governmental rules and regulations or actions taken by regulatory authorities and the expected costs thereof;</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">2</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      <div class="BRPFPageHeader" style="width: 100%;"></div>

    </div>

    <div><br/>
    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our ability to maintain the listing of our common shares on NYSE or another trading market;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">our ability to comply with additional costs and risks related to our environmental, social and governance policies;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">potential liability from litigation, including purported class-action litigation;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">changes in general economic and business conditions;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">
              <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">general domestic and international political conditions, potential disruption of shipping routes due to accidents, political events, including
                &#8220;trade wars&#8221;, piracy, acts by terrorists or major disease outbreaks such as the recent worldwide coronavirus outbreak;</div>
            </div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">changes in production of or demand for oil and petroleum products and chemicals, either globally or in particular regions;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">the strength of world economies and currencies, including fluctuations in charterhire rates and vessel values;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">potential liability from future litigation and potential costs due to our vessel operations, including due to discharge of pollutants, any environmental damage and
              vessel collisions;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">the length and severity of public health threats, epidemics and pandemics, including the global outbreak of the novel coronavirus (&#8220;COVID-19&#8221;) (and various variants
              that may emerge), and other disease outbreaks and their impact on the demand for commercial seaborne transportation and the condition of the financial markets and governmental responses thereto;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">international sanctions, embargoes, import and export restrictions, nationalizations,
                piracy and wars or other conflicts, including the war in Ukraine, the war between Israel and Hamas or the Houthi crisis in and around the Red Sea; and</span></div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">other important </span>factors<span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> described from time to time in the reports filed by us with the U.S. Securities and Exchange Commission, or the SEC</span>.</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Any forward-looking statements contained herein are made only as of the date of this Report, and except to the extent required by
      applicable law or regulation we undertake no obligation to update any forward-looking statement or statements to reflect events or circumstances after the date on which such statement is made or to reflect the occurrence of unanticipated events. New
      factors emerge from time to time, and it is not possible for us to predict all or any of these factors. Further, we cannot assess the impact of each such factor on our business or the extent to which any factor, or combination of factors, may cause
      actual results to be materially different from those contained in any forward-looking statement.</div>

    <div><br/>
    </div>

    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">3</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      <div class="BRPFPageHeader" style="width: 100%;"></div>

    </div>

    <div><br/>
    </div>

    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">SIGNATURES</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pursuant to the requirements 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.</div>

    <div><br/>
    </div>

    <div>
      <div><br/>
      </div>

      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 49.96%; vertical-align: top;">&#160;</td>

    <td colspan="3" style="width: 50.04%; vertical-align: top;">
              <div style="color: #000000; font-weight: bold;">TOP SHIPS INC.</div>
            </td>

  </tr>

  <tr>

    <td style="width: 49.96%; vertical-align: top;">&#160;</td>

    <td colspan="3" style="width: 50.04%; vertical-align: top;">
              <div style="color: #000000;">(Registrant)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 49.96%; vertical-align: top;">&#160;</td>

    <td colspan="3" style="width: 50.04%; vertical-align: top;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 49.96%; vertical-align: top; padding-bottom: 2px;">
              <div>
                <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Date: August 9, 2024</span><span style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab">&#160;</span></div>
              </div>
            </td>

    <td style="width: 3.09%; vertical-align: top; padding-bottom: 2px;">
              <div style="color: #000000;">By:</div>
            </td>

    <td style="width: 23.48%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="color: #000000;">/s/ Evangelos J. Pistiolis</div>
            </td>

    <td style="width: 23.48%; vertical-align: top; padding-bottom: 2px;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 49.96%; vertical-align: top;">&#160;</td>

    <td style="width: 3.09%; vertical-align: top;">&#160;</td>

    <td style="width: 46.96%; vertical-align: top;" colspan="2">
              <div style="color: #000000;">Evangelos J. Pistiolis</div>
            </td>

  </tr>

  <tr>

    <td style="width: 49.96%; vertical-align: top;">&#160;</td>

    <td style="width: 3.09%; vertical-align: top;">&#160;</td>

    <td style="width: 46.96%; vertical-align: top;" colspan="2">
              <div style="color: #000000;">Chief Executive Officer<br/>
              </div>
            </td>

  </tr>


</table>
      <div><br/>
      </div>

    </div>

    <div><br/></div>

    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">4</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      <div class="BRPFPageHeader" style="width: 100%;"></div>

    </div>

    <div><br/>
    </div>

    <div>
      <div style="text-align: center; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS FOR THE SIX MONTHS ENDED JUNE
        30, 2023 AND 2024</div>

      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The following management's discussion and analysis is intended to discuss our financial condition, changes in financial condition and
        results of operations for the six months ended June 30, 2023 and 2024, and should be read in conjunction with our historical unaudited interim condensed consolidated financial statements and related notes included in this filing. For additional
        background information, please see our annual report on Form 20-F for the year ended December 31, 2023 filed with the SEC on March 29, 2024.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">This discussion contains forward-looking statements that reflect our current views with respect to future events and financial
        performance. Our actual results may differ materially from those anticipated in these forward-looking statements as a result of certain factors, such as those set forth in the section "Risk Factors" included in our Annual Report on Form 20-F filed
        with the SEC on March 29, 2024.</div>

      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"><span style="text-decoration: underline;">Overview</span></div>

      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">We are an international owner and operator of modern, fuel efficient eco tanker vessels focusing on the transportation of crude oil,
        petroleum products (clean and dirty) and bulk liquid chemicals. As of June 30, 2024, our fleet consisted of one 50,000 dwt product/chemical tanker, the M/T Eco Marina Del Ray, five 159,000 dwt Suezmax tankers, the M/T Eco Bel Air, M/T Eco Beverly
        Hills, M/T Eco West Coast, M/T Eco Malibu and M/T Eco Oceano CA, and two 300,000 dwt VLCC tankers the M/T Julius Caesar and M/T Legio X Equestris. We also own 50% interests in two 50,000 dwt product/chemical tankers, M/T Eco Yosemite Park and M/T
        Eco Joshua Park.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">We intend to continue to review the market in order to identify potential acquisition targets on accretive terms.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">We believe we have established a reputation in the international ocean transport industry for operating and maintaining vessels with
        high standards of performance, reliability and safety. We have assembled a management team comprised of executives who have extensive experience operating large and diversified fleets of tankers and who have strong ties to a number of national,
        regional and international oil companies, charterers and traders.</div>

      <div><br/>
      </div>

    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">A.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Operating Results</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">For additional information, please see our annual report on Form 20-F for the year ended December 31, 2023 filed with the SEC on March
        29, 2024, "Item 5. Operating and Financial Review and Prospects."</div>

      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"><span style="text-decoration: underline;">RESULTS OF OPERATIONS FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2024</span></div>

      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The following table depicts changes in the results of operations for the six months ended June 30, 2024 compared to the six months
        ended June 30, 2023.</div>

    </div>

    <div>
      <div style="margin-bottom: 12pt;"><br/>
      </div>

      <div><br/>
      </div>

    </div>

    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


  <tr>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="6">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Six Month Period Ended June 30,</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="6">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Change</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: middle; border-bottom: #000000 solid 2px;" colspan="2">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"> 2023</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: middle; border-bottom: #000000 solid 2px;" colspan="2">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">2024</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; border-bottom: #000000 solid 2px;" colspan="6">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">June 30, 2023 vs June 30, 2024</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; border-bottom: #000000 solid 2px;" colspan="10">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">($ in thousands)</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; border-bottom: #000000 solid 2px;" colspan="2">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Revenues</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">41,145</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">42,066</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">921</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">2</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Voyage expenses</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">804</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">1,163</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">359</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">45</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Operating lease expenses</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">5,378</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">5,406</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">28</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">1<br/>
            </div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Other vessel operating expenses</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">9,624</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">9,451</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(173</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">-2</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Vessel depreciation</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">7,175</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">6,673</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(502</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">-7</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Management fees-related parties</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">1,092</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">1,128</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">36</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">3</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">General and administrative expenses</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">799</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">810</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">11</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">1</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 52%; padding-bottom: 2px; white-space: nowrap;">
            <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Dry-docking costs</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">-</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">3,153</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">3,153</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">100</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Operating income</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">16,273</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">14,282</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">(1,991</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">-12</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Interest and finance costs</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(10,528</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(12,728</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(2,200</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">21</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Equity (losses)/ gains in unconsolidated joint ventures</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(29</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">4</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">33</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">100</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; padding-bottom: 2px; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Interest Income</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">58</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">381</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">323</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">557</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Total other expenses, net</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">(10,499</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">(12,343</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">(1,844</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">18</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">%</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 52%; padding-bottom: 2px; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Net income</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">5,774</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">1,939</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">(3,835</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">-66</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">%</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">5</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      <div class="BRPFPageHeader" style="width: 100%;"></div>

    </div>

    <div>
      <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic; font-weight: bold;">Period in Period Comparison of Operating Results</div>

      <div><br/>
      </div>

    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">1.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Voyage expenses</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">During the six months ended June 30, 2024, Voyage expenses increased by $0.4 million, or 45%, compared to the same period in 2023.
        This increase was mainly due to $0.4 million of bunker expenses in the period ended June 30, 2024 absent in 2023. These bunker expenses were incurred by the three vessels (see below) that underwent their scheduled drydock in the period ended June
        30, 2024 (during the offhire period from the time charter due to drydock, the&#160; charterer does not bear the cost&#160; of bunkers).</div>

      <div><br/>
      </div>

    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">2.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Vessel depreciation</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">During the six months ended June 30, 2024, Vessel depreciation decreased by $0.5 million, or 7%, compared to the same period in 2023.
        This decrease was mainly due to the increase in the estimated scrap (or salvage) value of our vessels from $300 to $430 per lightweight ton (please see the Unaudited Interim Condensed Consolidated Financial Statements for the six months ended June
        30, 2024 &#8211; "Note - Significant Accounting Policies" included elsewhere in this document).</div>

      <div><br/>
      </div>

    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">3.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Dry-docking costs</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In the six months ended June 30, 2024, we incurred $3.2 million of Dry-docking costs due to the scheduled mainenance requirement of
        three of our vessels, namely M/T Eco Bel Air, M/T Eco Beverly Hills and M/T Eco Marina Del Ray.</div>

      <div><br/>
      </div>

    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">4.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Interest and finance costs</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">During the six months ended June 30, 2024, Interest and finance costs increased by $2.2 million, or 21%, compared to the same period
        in 2023 mainly due to an increase of $1.4 million in interest costs and another $0.7 million increase in amortization of deferred financing fees mainly due to the fact that we increased the leverage of five of our vessels (M/Ts Eco Marina Del Ray,
        Eco West Coast, Eco Malibu, Julius Caesar and Legio X Equestris) between December 2023 and May 2024 by a total of $53.3 million. This resulted in&#160; increased interest expense and an increase in deferred financing fees leading to increased
        amortization of deferred financing fees. Finally, during the six months ended June 30, 2024 amortization of debt discount relating to the amortization of the Vessel fair value participation liability in connection with the Cargill facility
        increased by $0.1 million compared to the same period in 2023.</div>

      <div><br/>
      </div>

    </div>

    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Non-US GAAP Measures</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">This Report describes earnings before interest, taxes, depreciation and amortization (EBITDA), which is not a measure prepared in
      accordance with U.S. GAAP (i.e., a &#8220;Non-U.S. GAAP&#8221; measure). We define EBITDA as earnings before interest, taxes, depreciation and amortization.</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">EBITDA is a non-U.S. GAAP financial measure that is used as a supplemental financial measure by management and external users of
      financial statements, such as investors, to assess our financial and operating performance. We believe that this non-U.S. GAAP financial measure assists our management and investors by increasing the comparability of our performance from period to
      period. This is achieved by excluding the potentially disparate effects between periods or companies of interest, other financial items, depreciation and amortization and taxes, which items are affected by various and possibly changing financing
      methods, capital structure and historical cost basis and which items may significantly affect net income between periods. We believe that including EBITDA as a measure of operating performance benefits investors in (a) selecting between investing in
      us and other investment alternatives and (b) monitoring our ongoing financial and operational strength.</div>

    <div><br/>
    </div>

    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">6</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      <div class="BRPFPageHeader" style="width: 100%;"></div>

    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">EBITDA is not a measure of financial performance under U.S. GAAP, does not represent and should not be considered as an alternative to
      net income, operating income, cash flow from operating activities or any other measure of financial performance presented in accordance with U.S. GAAP. EBITDA as presented below may not be comparable to similarly titled measures of other companies.
      See below for a reconciliation of EBITDA to Net Income, the most directly comparable U.S. GAAP measure.</div>

    <div><br/>
    </div>

    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"><span style="text-decoration: underline;">Reconciliation of Net Income to EBITDA</span></div>

    <div><br/>
    </div>

    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


  <tr>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="6">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Six months ended June 30,</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="1">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: italic;">(Expressed in thousands of U.S. Dollars)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top;" colspan="2">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">2023</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top;" colspan="2">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">2024</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Net Income</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">5,774</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">1,939</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Add: Vessel depreciation</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">7,175</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">6,673</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 76%; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Add: Interest and finance costs</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">10,528</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">12,728</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Less: Interest Income</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(58</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">(381</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">EBITDA</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">23,419</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">20,959</div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
    <div><br/>
    </div>

    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Recent Developments</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">On July 12, 2024 Top Mega Yachts Inc., an 100% subsidiary of ours, entered into a share purchase agreement (&#8220;SPA&#8221;) for the purchase of
      the company Seawolf Ventures Limited (the &#8220;SPV&#8221;), a company affiliated with Mr. Evangelos J. Pistiolis, our President and Chief Executive Officer, (the &#8220;Seller&#8221;), which owns the M/Y Para Bellvm (the &#8220;Transaction&#8221;). The closing date of the Transaction
      is set to October 15, 2024 (&#8220;Closing Date&#8221;), whereby the yacht will be delivered to us.</div>

    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The M/Y Para Bellvm is a Marshall Islands flagged motor yacht with a gross tonnage of 499 tons. The consideration of the purchase was
      $20.0 million and is payable as follows:</div>

    <div><br/>
    </div>

    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The consideration of the No-Shop LOI ($1.0 million) was applied against the consideration payable on signing of the SPA (please see the Unaudited Interim Condensed
              Consolidated Financial Statements for the six months ended June 30, 2024 &#8211; "Note - Transactions with Related Parties" included elsewhere in this document);</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $10.1 million (the &#8220;First Installment&#8221;) was paid to the Seller on July 12, 2024;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $1.1 million (the &#8220;Second Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the First Installment;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $1.1 million (the &#8220;Third Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Second Installment;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $1.1 million (the &#8220;Fourth Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Third Installment;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $1.1 million (the &#8220;Fifth Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Fourth Installment;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $1.1 million (the &#8220;Sixth Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Fifth Installment;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $2.1 million (the &#8220;Seventh Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Sixth Installment;</div>
          </td>

  </tr>


</table>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


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    <td style="width: 18pt;"><br/>
          </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">An amount of $1.3 million including any adjustments for working capital of the SPV as of the Closing Date (the &#8220;Final Installment&#8221;) shall be paid to the Seller on a
              date that is no later than 30 days after the Seventh Installment.</div>
          </td>

  </tr>


</table>
    <div><br/>
    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The Transaction was approved by a special committee of our board of directors, (the "Transaction Committee"), of which all of the
      directors were independent. In the course of its deliberations, the Transaction Committee hired and obtained a fairness opinion from an independent financial advisor.</div>

    <div><br/>
    </div>

    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageFooter" style="width: 100%;"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">7</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
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    <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">B.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Liquidity and Capital Resources</div>
            </td>

  </tr>


</table>
      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Since our formation, our principal sources of funds have been equity provided by our shareholders through equity offerings or at the
        market sales, operating cash flow and long-term borrowing including sale and leaseback agreements, and short-term borrowing. Our principal use of funds has been capital expenditures to establish and grow our fleet, maintain the quality of our
        vessels, comply with international shipping standards and environmental laws and regulations and fund working capital requirements.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Our business is capital intensive and its future success will depend on our ability to maintain a high-quality fleet through the
        acquisition of newer vessels and the selective sale of older vessels. Our practice has been to acquire vessels using a combination of funds received from equity investors, bank debt secured by mortgages on our vessels and funds from sale and
        leaseback agreements. Future acquisitions are subject to management's expectation of future market conditions, our ability to acquire vessels on favorable terms and our liquidity and capital resources.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">As of June 30, 2024, we had an indebtedness of $266.2 million, which after excluding unamortized financing fees amounts to a total
        indebtedness of $272.7 million (please see the Unaudited Interim Condensed Consolidated Financial Statements for the six months ended June 30, 2024 &#8211; "Note - Debt" included elsewhere in this document). As of June 30, 2024, our cash and cash
        equivalent balances amounted to $20.8 million, held in U.S. Dollar accounts, $4.0 million of which are classified as restricted cash.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Working Capital Requirements and Sources of Capital</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">As of June 30, 2024, we had a working capital deficit (current assets less current liabilities) of $12.2 million. A significant part
        of the working capital deficit relates to pre-collected revenue presented in Unearned revenue ($6.7 million). This amount represents a current liability that does not require future cash settlement. As disclosed under &#8220;Recent Developments&#8221;, we have
        entered into a share purchase agreement for the purchase of the company Seawolf Ventures Limited, a company affiliated with Mr. Evangelos J. Pistiolis, which owns the M/Y Para Bellvm for a consideration of $20.0 million, payable in installments up
        to February 12, 2025. Out of this commitment, as of the date of this report, we have already settled $11,100.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">As of the date of this annual report our cash flow projections indicate that cash on hand and cash to be provided by operating
        activities will be sufficient to cover the liquidity needs that become due in the twelve-month period ending one year after June 30, 2024 (please see the Unaudited Interim Condensed Consolidated Financial Statements for the six months ended June
        30, 2023 &#8211; "Note - Going Concern" included elsewhere in this document).</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Our operating cash flow for the remainder of 2024 is expected to decrease when compared to the same period in 2023, since we have
        increased the leverage in five of our vessels (M/Ts Eco Marina Del Ray, Eco West Coast, Eco Malibu, Julius Caesar and Legio X Equestris) and as such we expect increased interest expenses (provided that interest rate expectations for 2024 remain as
        they are as of the date of this report). This is estimated to be partially offset by the increased time charter rate of M/T Marina Del Ray and by the estimated operating cashflow contribution of the M/Y Para Bellvm from October 2024 onwards.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Cash Flow Information</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Unrestricted cash and cash equivalents were $9.6 million and $16.8 million as of June 30, 2023 and 2024, respectively.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;">Net Cash from Operating Activities</span>.</div>

      <div><br/>
      </div>

      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Net cash provided by operating activities decreased by $6.3 million, during the six months ended June 30, 2024 to $6.7 million,
        compared to $13.0 million for the six months ended June 30, 2023.</div>

      <div><br/>
      </div>

    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;">Net Cash from Investing Activities</span>.</div>

      <div><br/>
      </div>

    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Net cash used in investing activities in the six months ended June 30, 2024 was $0.1 million, consisting of $1.0 million of cash paid
      for advances for asset acquisition from related parties offset by $0.9 million of return of investments in unconsolidated joint ventures.</div>

    <div><br/>
    </div>

    <div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic;">Net Cash from Financing Activities</span>.</div>

      <div><br/>
      </div>

    </div>

    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Net cash used in financing activities in the six months ended June 30, 2024 was $25.8 million, consisting of $126.6 million of principal
      payments and prepayments of long term, $43.9 million of redemptions of preferred shares, $28.0 million of prepayments of short term debt, $5.0 million of repayment of Vessel fair value participation liability and $3.3 million in payments of financing
      costs, offset by $153.0 million of proceeds from long term debt and $28.0 million of proceeds from short term debt.</div>

    <div><br/>
    </div>

    <div class="BRPFPageFooter" style="width: 100%;"></div>

  </div>

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  <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">8</span></div>

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    <div class="BRPFPageBreak" style="page-break-after: always;">
      <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

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<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <hr style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; color: #000000; text-align: center; margin-left: auto; margin-right: auto;"/>
    <div>
      <div style="text-align: center; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">TOP SHIPS INC.</div>

      <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <div style="text-align: center; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">INDEX TO <span style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; orphans: 2; text-align: center; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">UNAUDITED INTERIM</span> CONDENSED
        CONSOLIDATED FINANCIAL STATEMENTS</div>

      <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


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    <td style="width: 90%; vertical-align: top;">&#160;</td>

    <td style="width: 10%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Page</div>
            </td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div><a href="#BalanceSheet">Unaudited Interim Condensed Consolidated Balance Sheets</a> as of December 31, 2023 and June 30, 2024</div>
            </td>

    <td style="width: 10%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">F-2</div>
            </td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom;">&#160;</td>

    <td style="width: 10%; vertical-align: bottom;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div><a href="#Income">Unaudited Interim Condensed Consolidated Statements of Comprehensive Income</a> for the six months ended June 30, 2023
                and 2024</div>
            </td>

    <td style="width: 10%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">F-3</div>
            </td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom;">&#160;</td>

    <td style="width: 10%; vertical-align: bottom;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div><a href="#Equity">Unaudited Interim Condensed Consolidated Statements of Mezzanine and Stockholders&#8217; Equity</a> for the six months ended June 30, 2023 and 2024</div>
            </td>

    <td style="width: 10%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">F-4</div>
            </td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom;">&#160;</td>

    <td style="width: 10%; vertical-align: bottom;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div><a href="#CashFlows">Unaudited Interim Condensed Consolidated Statements of Cash Flows</a> for the six months ended June 30, 2023
                and 2024</div>
            </td>

    <td style="width: 10%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">F-5</div>
            </td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom;">&#160;</td>

    <td style="width: 10%; vertical-align: bottom;">&#160;</td>

  </tr>

  <tr>

    <td style="width: 90%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div><a href="#NOTES">Notes to Unaudited Interim Condensed Consolidated Financial Statements</a></div>
            </td>

    <td style="width: 10%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">F-6</div>
            </td>

  </tr>


</table>
      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

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        <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-1</span></div>

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<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><!--Anchor--><a id="BalanceSheet"><!--Anchor--></a>TOP SHIPS INC.</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">DECEMBER 31, 2023 AND JUNE 30, 2024</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">(Expressed in thousands of U.S. Dollars - except share and per share data)</div>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


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    <td valign="bottom" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="2">
              <div style="text-align: center; font-weight: bold;">December 31,</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">
              <div style="text-align: center; font-weight: bold;">June 30,</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;" rowspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: center; vertical-align: bottom; padding-bottom: 2px;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: #000000 solid 2px;" rowspan="1" colspan="2">2023</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: center; vertical-align: bottom; padding-bottom: 2px;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: #000000 solid 2px;" rowspan="1" colspan="2">2024</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;">
              <div style="font-weight: bold;"><span style="text-decoration: underline;">ASSETS</span></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;">
              <div style="font-weight: bold;">CURRENT ASSETS:</div>
            </td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;" rowspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" rowspan="1" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" rowspan="1" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="margin-left: 9pt;">Cash and cash equivalents</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" id="Fact_2636b69f893a45768a3b1a96ef4b9fc4" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">35,956</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" id="Fact_b31e501c59bc4cc2906a9cdbbdcf692a" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">16,799</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Trade accounts receivable</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" id="Fact_7f4e471acaef4bbaa072889078c5ab62" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">317</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" id="Fact_8bf50b2a3c314a07bed3359cde6bb097" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,752</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
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            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" id="Fact_b0735438bb8f4aeba6d0266295ec2583" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,545</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" id="Fact_6167f227238e4446a1d0ecd0215c55e7" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,569</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">
              <div style="margin-left: 9pt;">Inventories</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div><ix:nonFraction name="us-gaap:InventoryNet" id="Fact_25ba7193f61047be910fad01d9f43dc3" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">915</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div><ix:nonFraction name="us-gaap:InventoryNet" id="Fact_cbc66b18cf32444dba67a4ac46f514e6" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">945</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: #CCEEFF;">
              <div style="font-weight: bold; margin-left: 18pt;">Total current assets</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:AssetsCurrent" id="Fact_664189465a354c72973367096e2e13ea" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">38,733</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:AssetsCurrent" id="Fact_7f777befbeb047ab98c08c305d9746ff" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">21,065</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="font-weight: bold;">FIXED ASSETS:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Vessels, net (Note 4)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="tops:VesselsNet" id="Fact_d15953bcd8124e7db00c84dff06bc76d" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">374,710</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="tops:VesselsNet" id="Fact_37f7905671a745ccaa3bf4a5965bd714" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">368,037</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="margin-left: 9pt;">Right of use assets from operating leases</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" id="Fact_be627dc75c0349ebbdc662486266254e" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">19,476</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" id="Fact_5758c314eda64df8a738f80b39ead0da" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">14,676</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">
              <div style="margin-left: 9pt;">Other fixed assets, net</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentOtherNet" id="Fact_a6290cf0b29e4f89b2782733ca759330" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">505</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentOtherNet" id="Fact_4ca7c7b8e77d41a49a3a74a379cd9722" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">505</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: #CCEEFF;">
              <div style="font-weight: bold; margin-left: 18pt;">Total fixed assets</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" id="Fact_e7819f708635448f8da0ed8a959cb7b2" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">394,691</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" id="Fact_7c77503690604b23818895389e6ff0c7" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">383,218</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="font-weight: bold;">OTHER NON CURRENT ASSETS:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Restricted cash</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:RestrictedCashAndCashEquivalentsNoncurrent" id="Fact_0c5eb72fd18d4559a397f2da0d0a8480" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,000</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:RestrictedCashAndCashEquivalentsNoncurrent" id="Fact_ffeb794a10204fdeae7c5e9a0b4143ae" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,000</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="margin-left: 9pt;">Investments in unconsolidated joint ventures</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:EquityMethodInvestments" id="Fact_b80983c2b42546978d71bab91d389233" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">19,635</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:EquityMethodInvestments" id="Fact_c39d405ff3364ff38fd905277e492480" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">18,699</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Deposit asset</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="tops:DepositAsset" id="Fact_8d4c778b2faf441e9a01ee48a7503123" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,000</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="tops:DepositAsset" id="Fact_31712b3f69fd42e9ac9f8e7e8f550638" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,000</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" rowspan="1">
              <div style="margin-left: 18pt; text-indent: -9pt;">
                <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Advances for asset acquisition to related party (Note 5) <br/>
                </div>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1"><ix:nonFraction name="tops:PrepaymentsToRelatedPartyNoncurrent" id="Fact_536ff62c7b554ba8bcf54d434c999c9a" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1"><ix:nonFraction name="tops:PrepaymentsToRelatedPartyNoncurrent" id="Fact_2582fe9c805d45b5a09d09911779e934" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,000</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;" rowspan="1">
              <div style="margin-left: 9pt">Trade accounts receivable, non-current</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:AccountsReceivableNetNoncurrent" id="Fact_5e67082d92a94f4498a91940a136aab8" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:AccountsReceivableNetNoncurrent" id="Fact_ad6e86808f4b48a39e6820dd9cdb72e8" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">237</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: rgb(204, 238, 255);" rowspan="1">
              <div style="margin-left: 18pt; text-indent: -9pt;">Deferred charges <br/>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DeferredCosts" id="Fact_f69389493f0f4324bd8c62b6ba0b8c12" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">130</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DeferredCosts" id="Fact_1652d9fbc4d7492b91aa7a5c719deca1" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">
              <div style="font-weight: bold; margin-left: 18pt;">Total non-current assets</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" id="Fact_83698914d64247c9a687d22b96648953" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">25,765</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" id="Fact_31031b7583f7487f9a0c360040044832" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">25,936</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 4px;">
              <div style="font-weight: bold; margin-left: 18pt;">Total assets</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:Assets" id="Fact_c5fae278614d48c799b916c5d00c2fa9" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">459,189</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:Assets" id="Fact_806358e5efca44b9b0c3e73179c98b62" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">430,219</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="font-weight: bold;"><span style="text-decoration: underline;">LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS&#8217; EQUITY</span></div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="font-weight: bold;">CURRENT LIABILITIES:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 9pt;">Current portion of long-term debt (Note 7)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:LongTermDebtCurrent" id="Fact_9380dd14dd3f41a6909a00e8f7497216" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12,418</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:LongTermDebtCurrent" id="Fact_3f5d7a588b7a425e950f8ed530141b20" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">13,993</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Due to <span style="-sec-ix-hidden:Fact_590b96f22869436c9df5f78d36c40da5"><span style="-sec-ix-hidden:Fact_6c32ac8ca6cb423681e18ed973ea3cbd">related parties</span></span> (Note 5)<br/>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" id="Fact_c8de2c9d53b64ab596845201523a0bd6" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,648</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OtherLiabilitiesCurrent" id="Fact_24009f49b5a7456f93bc0e01212a686b" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 9pt;">Accounts payable</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:AccountsPayableCurrent" id="Fact_297267695b4849a9aec0cfc8e0c57afb" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,356</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:AccountsPayableCurrent" id="Fact_49dffcc7ca904ebe8f2325a4167e22cf" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,348</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Accrued liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" id="Fact_8a255ea989b3464bbc1b409c802cf307" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,355</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" id="Fact_634d75a922a34b2bbb1ed464a0968c59" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,492</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 9pt;">Unearned revenue</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" id="Fact_ea48a30dd07c4bb8b0db164176ceca3c" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,615</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" id="Fact_53c6ebc6c77847fb8ba606c02c93049f" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,747</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Current portion of Operating lease liabilities (Note 6)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" id="Fact_353ede6cbe184f25bf1262ca9cae76b9" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">8,980</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" id="Fact_8b7ea3d893af4003bd27fa2442e701a4" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7,669</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: rgb(204, 238, 255);" rowspan="1">
              <div style="margin-left: 9pt;">Vessel fair value participation liability (Note 7)<br/>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="tops:VesselFairValueParticipationLiabilityCurrent" id="Fact_47451ffa94584a5d90e534718ee406ec" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,000</ix:nonFraction><br/>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="tops:VesselFairValueParticipationLiabilityCurrent" id="Fact_4310bdb1d7f648dc8eb1728180186bdf" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction><br/>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">
              <div style="font-weight: bold; margin-left: 18pt;">Total current liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" id="Fact_c638d93cdf44450c8b2e829211abce7e" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">41,372</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" id="Fact_485341fd30aa4bd3a00aace45e06ca5f" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">33,249</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="font-weight: bold;">NON-CURRENT LIABILITIES:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="margin-left: 9pt;">Non-current portion of long-term debt (Note 7)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" id="Fact_27264594ef214178a2b4b256d4567ca1" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">228,080</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" id="Fact_f85151d9baa047c39aceae000225fbd5" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">252,214</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 9pt;">Non-current portion of Operating lease liabilities (Note 6)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" id="Fact_39414d33cec645e5b6641b2c9e8d3de1" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,357</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" id="Fact_ef910c87fe2f439392673247ff644634" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,178</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;" rowspan="1">
              <div style="margin-left: 9pt">Other non-current liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" rowspan="1"><ix:nonFraction name="us-gaap:OtherLiabilitiesNoncurrent" id="Fact_58728f01efb14e509d9c8fae0133a5fe" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" rowspan="1"><ix:nonFraction name="us-gaap:OtherLiabilitiesNoncurrent" id="Fact_7295f642cede4f87b31ee59709c9839b" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">237</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1" rowspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: #CCEEFF;">
              <div style="font-weight: bold; margin-left: 18pt;">Total non-current liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" id="Fact_505edfa1b8cb4170badb3f3410b20187" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">234,437</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" id="Fact_e2ddd3ffcb764e63b509f4dd2ee5f2fe" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">255,629</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="font-weight: bold;">COMMITMENTS AND CONTINGENCIES (Note 8)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;<span style="-sec-ix-hidden:Fact_872c340126c84b83aef5208f0bb5f11a"> </span><br/>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;<span style="-sec-ix-hidden:Fact_ffa2a119d17149ce839fd71569a35c61"> </span><br/>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: #CCEEFF;">
              <div style="font-weight: bold; margin-left: 18pt;">Total liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: bold;" colspan="1"><ix:nonFraction name="us-gaap:Liabilities" id="Fact_cf300e79ba2847cb81daeb9d4225c439" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">275,809</ix:nonFraction><br/>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); font-weight: bold; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); font-weight: bold;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: bold;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: bold;" colspan="1"><ix:nonFraction name="us-gaap:Liabilities" id="Fact_4dce6276b56a4dc59febb71668dece95" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">288,878</ix:nonFraction><br/>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="font-weight: bold;">MEZZANINE EQUITY:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="text-indent: -9pt; margin-left: 18pt;">Preferred stock, $<span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:TemporaryEquityParOrStatedValuePerShare" id="Fact_f0226d0a8cea4707b40567bc5ffb589a" contextRef="c20231231" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:TemporaryEquityParOrStatedValuePerShare" id="Fact_769d6e7576e44d578e542c5cf671327a" contextRef="c20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.01</ix:nonFraction></ix:nonFraction></span> par value; <span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:TemporaryEquitySharesAuthorized" id="Fact_b3f529c2f6064d88892c722125032471" contextRef="c20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:TemporaryEquitySharesAuthorized" id="Fact_8030150aec5d4d68962868e660b3a499" contextRef="c20231231" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">20,000,000</ix:nonFraction></ix:nonFraction></span> shares authorized; <span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:TemporaryEquitySharesOutstanding" id="Fact_7dddacd171b442e9900ebfe2c39585c4" contextRef="c20231231_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:TemporaryEquitySharesIssued" id="Fact_26d18e80d98d49098549bfcb42f0db28" contextRef="c20231231_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">3,659,627</ix:nonFraction></ix:nonFraction></span> and <span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:TemporaryEquitySharesIssued" id="Fact_75d45deca6a8401b9fed727bf3736772" contextRef="c20240630_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:TemporaryEquitySharesOutstanding" id="Fact_71f6bb4225234b1788859ffd3ebe0811" contextRef="c20240630_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">0</ix:nonFraction></ix:nonFraction></span> Series F Shares issued and outstanding at <span style="text-indent: 0pt;">December 31</span>, <span style="text-indent: 0pt;">2023</span> and <span style="text-indent: 0pt;">June 30</span>, <span style="text-indent: 0pt;">2024</span>, respectively (Note 5)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:TemporaryEquityValueExcludingAdditionalPaidInCapital" id="Fact_aa2d28b5baac4552a5047dfeb5aac0bc" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">37</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:TemporaryEquityValueExcludingAdditionalPaidInCapital" id="Fact_b47e75843eaf4b97ae773d06be8d0d32" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255); padding-bottom: 2px;">
              <div style="text-indent: -9pt; margin-left: 18pt;">Preferred stock, Paid-in capital in excess of par</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div><ix:nonFraction name="tops:TemporaryEquityAdditionalPaidInCapital" id="Fact_23bfa17c0a98438ca603c0510a848d16" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">43,879</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div><ix:nonFraction name="tops:TemporaryEquityAdditionalPaidInCapital" id="Fact_6e787c62e269418188be69e09cc92e24" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">
              <div style="font-weight: bold; margin-left: 18pt;">Total mezzanine equity</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_f9aa75efb76b42e7949d4e3e431291b0" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">43,916</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_9c0c5efdd1c74f4faf34cf83d01c6e9d" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="font-weight: bold;">STOCKHOLDERS&#8217; EQUITY:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="text-indent: -9pt; margin-left: 18pt;">Preferred stock, $<span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" id="Fact_b81a7fa140fe45fc803dae8cb753c6ea" contextRef="c20231231" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" id="Fact_13605106ccbb4ab2b7c82f946918c3b5" contextRef="c20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.01</ix:nonFraction></ix:nonFraction></span> par value; <span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" id="Fact_a13183ee216d4c9e83ed5089c1003145" contextRef="c20231231" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" id="Fact_5e937ac751ee44d5aa3a23df58a560c2" contextRef="c20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">20,000,000</ix:nonFraction></ix:nonFraction></span> shares authorized; of which <span style="text-indent: 0pt;"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" id="Fact_c04db71a0bd84cb69659d9fd0f43aa30" contextRef="c20240630_StatementClassOfStockAxis_SeriesDPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" id="Fact_6ad166ab55854365b13fd0e9b5c41f95" contextRef="c20231231_StatementClassOfStockAxis_SeriesDPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">100,000</ix:nonFraction></ix:nonFraction></span>
                Series D shares were outstanding at <span style="text-indent: 0pt;">December 31</span>, <span style="text-indent: 0pt;">2023</span> and <span style="text-indent: 0pt;">June 30</span>, <span style="text-indent: 0pt;">2024</span></div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:PreferredStockValue" id="Fact_438ab8d80c5a4bc0a4dea099571cc682" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:PreferredStockValue" id="Fact_9d56ffac0c5148748f80e0cdafec3429" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
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                shares issued and outstanding at <span style="text-indent: 0pt;">December 31</span>, <span style="text-indent: 0pt;">2023</span> and&#160;<span style="text-indent: 0pt;">June 30</span>, <span style="text-indent: 0pt;">2024</span></div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:CommonStockValue" id="Fact_ac78e4221c2a47f6920eb9851c079635" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">46</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:CommonStockValue" id="Fact_d976a1acd5734176a927f0c80c136c58" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">46</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="text-indent: -9pt; margin-left: 18pt;">Additional paid-in capital</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" id="Fact_c738fc5fbc1643fabff024361ac6dc8b" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">451,157</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" id="Fact_2eca5a9011c34a3482a465b357512c82" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">451,095</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255); padding-bottom: 2px;">
              <div style="text-indent: -9pt; margin-left: 18pt;">Accumulated deficit</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div>(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" id="Fact_98f063e92c824598ab54c87ea5cca648" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">311,740</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" colspan="1">
              <div>)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div>(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" id="Fact_ec91198a093f4d2bbf755fa05000230f" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">309,801</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" colspan="1">
              <div>)</div>
            </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 2px;">
              <div style="font-weight: bold; margin-left: 18pt;">Total stockholders&#8217; equity</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_f2b62d1861cb46c09555f053232940e7" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">139,464</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_4fd734f107a642a0b819ae9391f7b512" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">141,341</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; padding-bottom: 4px;">
              <div style="font-weight: bold; margin-left: 18pt;">Total liabilities, mezzanine equity and stockholders&#8217; equity</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 4px;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" id="Fact_067e6d71717846ea832568124ca0b1ba" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">459,189</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 4px double rgb(0, 0, 0);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" id="Fact_8d108d1ffbd94ade98923f0fcba25788" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">430,219</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-2</span></div>

        <div class="BRPFPageBreak" style="page-break-after:always;">
          <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <div style="font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><a id="Income"><!--Anchor--></a>TOP<!--Anchor--> SHIPS INC.</div>

      <div style="font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2024</div>

      <div style="font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">(Expressed in thousands of U.S. Dollars - except share and per share data)</div>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <table cellspacing="0" cellpadding="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="6" style="vertical-align: bottom; white-space: nowrap;">
              <div style="text-align: center; font-weight: bold;">Six Months Ended</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: #000000 solid 2px; white-space: nowrap;">
              <div style="text-align: center; font-weight: bold;">June 30,</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: #000000 solid 2px; white-space: nowrap;">
              <div style="text-align: center; font-weight: bold;">June 30,</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: #000000 solid 2px; white-space: nowrap;">
              <div style="text-align: center; font-weight: bold;">2023<br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: #000000 solid 2px; white-space: nowrap;">
              <div style="text-align: center; font-weight: bold;">2024<br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; white-space: nowrap;">
              <div style="font-weight: bold;">REVENUES:</div>
            </td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="margin-left: 9pt;">Time charter revenues</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
              <div>$</div>
            </td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_824086616f944d44bcc7b71c04101f75" contextRef="c20230101to20230630_RelatedPartyTransactionsByRelatedPartyAxis_NonrelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">36,710</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
              <div>$</div>
            </td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_ed4d8067784043fe94f788376821dfad" contextRef="c20240101to20240630_RelatedPartyTransactionsByRelatedPartyAxis_NonrelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">37,607</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; white-space: nowrap;">
              <div style="margin-left: 9pt;">Time charter revenues from related parties (Note 5)<br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_4e4f12016aae46a88c069cbb9779116d" contextRef="c20230101to20230630_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,435</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_1d2516b27fbc4e44bfaec77661edbaa7" contextRef="c20240101to20240630_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,459</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;">Total revenues</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:Revenues" id="Fact_f5c3c41d69474fd5807258fc47c62071" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">41,145</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:Revenues" id="Fact_04234d828de14d05a65cf029c6c95f0a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">42,066</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;">EXPENSES:</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div>Voyage expenses (including $<ix:nonFraction name="tops:VoyageExpenses" id="Fact_6580a9e2f66e47f7b6452304c9a1ad0d" contextRef="c20230101to20230630_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">514</ix:nonFraction> and $<ix:nonFraction name="tops:VoyageExpenses" id="Fact_3f64448787c043759520b040a7238f2e" contextRef="c20240101to20240630_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">508</ix:nonFraction>, respectively, to related party)<br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="tops:VoyageExpenses" id="Fact_ae092a55210146b1be1bbda5aa36d077" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">804</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="tops:VoyageExpenses" id="Fact_a229559059584b67918a459b2ef22580" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,163</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">
              <div>Operating lease expenses</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseExpense" id="Fact_e9bf3eb4633e4996b0c288abb7e324dc" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,378</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseExpense" id="Fact_e52cfd21f0774402ba78196c2f54e2ad" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,406</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div>Other vessel operating expenses</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" id="Fact_4666e67c64d94e6da9890b6dc136d552" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">9,624</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" id="Fact_1dc688746fd846348733250704ecc622" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">9,451</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">
              <div>Vessel depreciation</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:Depreciation" id="Fact_829dd6dd5b634854bd9e4880650a8e99" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7,175</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:Depreciation" id="Fact_aca7a9044def451cac9e2c023c235db4" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,673</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div>Management fees-related parties (Note 5)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="tops:ManagementFeesRelatedParties" id="Fact_230dca6046fe4020b581ace2de1b901d" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,092</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="tops:ManagementFeesRelatedParties" id="Fact_b4e13a69c85e48909ff92c63c0934b61" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,128</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">
              <div>Dry-docking costs (including $<ix:nonFraction name="tops:DryDockingCosts" id="Fact_e9b6f4e4e1f647cbb4c9bee461fab6bb" contextRef="c20230101to20230630_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction> and $<ix:nonFraction name="tops:DryDockingCosts" id="Fact_231dd5d4f0e54306bf9936b968c4874b" contextRef="c20240101to20240630_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">74</ix:nonFraction>, respectively, to related party) </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="tops:DryDockingCosts" id="Fact_5253f0e64c3c49ea9679809d878a08b2" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="0" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="tops:DryDockingCosts" id="Fact_17b315dd3f0b4c41ba70892da957352e" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,153</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div>General and administrative expenses</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" id="Fact_547489e3151b4ea680f04f1d3af361ff" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">799</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" id="Fact_33c2065799374ae482eb2b115b00d7fa" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">810</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;">Operating income</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" id="Fact_ae1a1d3aa3f5462cb9b9d771219728d4" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">16,273</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" id="Fact_32d8497662a1478f8025fcbc6345bf11" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">14,282</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;">OTHER INCOME (EXPENSES):</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div>Interest and finance costs</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div>(<ix:nonFraction name="us-gaap:InterestAndDebtExpense" id="Fact_07f992137e7040c1a85f643b5e9a089e" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">10,528</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
              <div>)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div>(<ix:nonFraction name="us-gaap:InterestAndDebtExpense" id="Fact_fb3a9dd0a5e44026aba1cc6d792a545a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12,728</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
              <div>)</div>
            </td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">
              <div>Interest income<br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" id="Fact_08f193514af343aab2435091d2b2e21b" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">58</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" id="Fact_46b01689acb3416c829c502f4b2c6a29" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">381</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div>Equity (losses)/gains in unconsolidated joint ventures</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div>(<ix:nonFraction name="us-gaap:IncomeLossFromEquityMethodInvestments" id="Fact_794cf5c1f86848e4b8f0e999015a4a7f" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">29</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div>)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div><ix:nonFraction name="us-gaap:IncomeLossFromEquityMethodInvestments" id="Fact_384ef232c92642bcbbf3c5b5f39e849a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;">Total other expenses, net</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" id="Fact_9a5763b976524b01ad9c738acfef015d" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">10,499</ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">)</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" id="Fact_d8c729fac9c04c46bcb9d0d393929ea5" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">12,343</ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-weight: bold;">Net income and comprehensive income</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;"><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_1f68d250b8864d6693f2b56c201ba3f9" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" id="Fact_0cd178322b7f44e4b5e0cf5fbac4232c" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,774</ix:nonFraction></ix:nonFraction><br/>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;"><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_62f96559377f4b419c1bea72cce85646" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" id="Fact_064617573b2a47feb67d69a8f695669a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></ix:nonFraction><br/>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic; text-indent: -9pt; margin-left: 9pt;">Less: Dividends of preferred shares (Note 5)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic;">(<ix:nonFraction name="us-gaap:TemporaryEquityDividendsAdjustment" id="Fact_b66a088d90eb48f3a631918d1ebc1ada" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,485</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic;">)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic;"><ix:nonFraction name="us-gaap:TemporaryEquityDividendsAdjustment" id="Fact_9f95f4df6621425cb926ef9f9f800f9d" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; padding-bottom: 4px; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Net income and comprehensive income attributable to common shareholders</div>
            </td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px; background-color: #CCEEFF; white-space: nowrap;"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" id="Fact_c21e5fe331fd4c95844994c033d23298" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" id="Fact_79cfc99277774950be4968d4c5467841" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,289</ix:nonFraction></ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 double 4px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 double 4px; background-color: #CCEEFF; white-space: nowrap;"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" id="Fact_5708660b31874423baae1a7a531e6f36" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" id="Fact_180b4d3f1ef94b179b4330fcfe219d8c" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;"><span style="font-style: italic; font-weight: bold;">(Loss)/Earnings per common share, basic (Note 10)</span></td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" id="Fact_8b6bacdbcca547eabb441957b4311217" contextRef="c20230101to20230630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">1.54</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" id="Fact_43d332e0f5c544a7be68616693a88fb4" contextRef="c20240101to20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.42</ix:nonFraction><br/>
            </td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; white-space: nowrap;">
              <div style="font-style: italic; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">(Loss)/Earnings per common share, diluted (Note 10)</div>
            </td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" id="Fact_56dbbf9283ef45289570df4d213da0cb" contextRef="c20230101to20230630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">1.19</ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" id="Fact_28b64b78304a4ceca1ac2eaf290f3083" contextRef="c20240101to20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.42</ix:nonFraction><br/>
            </td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; width: 76%; white-space: nowrap;"><span style="font-style: italic; font-weight: bold;">Weighted average common shares outstanding, basic (Note 10)</span></td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; white-space: nowrap;"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" id="Fact_686c6f379d9b4c878f69325ca6464451" contextRef="c20230101to20230630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">1,482,756</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" id="Fact_8c12a919ffe9484dbf7db0d0507fcaca" contextRef="c20240101to20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">4,626,197</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="font-style: italic; font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Weighted average common shares outstanding, diluted (Note 10)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF; white-space: nowrap;">
              <div style="font-style: italic; font-weight: bold;"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" id="Fact_9cff65334ce54a999538ffddcec664ed" contextRef="c20230101to20230630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">2,756,619</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
              <div style="font-style: italic; font-weight: bold;"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" id="Fact_391b449370ba4435951da6c296b0145a" contextRef="c20240101to20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">4,626,197</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

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</table>
      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-3</span></div>

        <div class="BRPFPageBreak" style="page-break-after:always;">
          <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

      </div>

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<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><a id="Equity"><!--Anchor--></a>TOP<!--Anchor--> SHIPS INC.</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS&#8217; EQUITY</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2024</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">(Expressed in thousands of U.S. Dollars &#8211; except number of shares and per share data)</div>

      <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
      </div>

      <table cellspacing="0" cellpadding="0" border="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: rgb(0, 0, 0); width: 100%;">


  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="10" style="vertical-align: middle; border-bottom: #000000 solid 2px;">
              <div style="text-align: center; font-weight: bold;">Mezzanine Equity</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="26" style="vertical-align: middle; border-bottom: #000000 solid 2px;">
              <div style="text-align: center; font-weight: bold;">Stockholder&#8217;s Equity</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="10" style="vertical-align: middle;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="6" style="vertical-align: middle; border-bottom: #000000 solid 2px;">
              <div style="text-align: center; font-weight: bold;"> Preferred Stock</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="6" style="vertical-align: middle; border-bottom: #000000 solid 2px;">
              <div style="text-align: center; font-weight: bold;">Common Stock</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: center; vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center;">Additional</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: middle;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: center; vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; font-weight: bold; text-align: center;">Total</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;"># of Shares</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Par</div>
              <div style="font-weight: bold;"> Value</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Paid-in Capital</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;"># of Shares</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Par</div>
              <div style="font-weight: bold;"> Value</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;"># of Shares</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">Par</div>
              <div style="font-weight: bold;"> Value</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
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              <div style="font-weight: bold;">equity</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

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  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">BALANCE, <span style="text-indent: 0pt;">December 31, 2022</span></div>
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    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_e01cbc21d3454c789513cac2a090be40" contextRef="c20221231_StatementEquityComponentsAxis_CommonStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">857,908</ix:nonFraction><br/>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_624a740af0874bf0aed7376f5c8ce2ec" contextRef="c20221231_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">103</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_4486e578f114419d932eee2707b00b2f" contextRef="c20221231_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">428,374</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_7d9bbf6e79294cd6aa2c96a200158e19" contextRef="c20221231_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">317,806</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="font-weight: bold;">)</div>
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    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_4459133303c140d08f7f15704f974c51" contextRef="c20221231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">110,672</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%;">
              <div style="text-indent: -9pt; margin-left: 9pt;">Net Income</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_0b57cdb52e2b44bf9383ec53a8d64b52" contextRef="c20230101to20230630_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_09e84ae54a2e418698aa26619cd36412" contextRef="c20230101to20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_b10e417a8cfa4379afb2d4ff752c2023" contextRef="c20230101to20230630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_f0dc4306e0e8441fb881b9afcb370c36" contextRef="c20230101to20230630_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,774</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
              <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_91e1701a080545189b2c8c3bfcd293e5" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,774</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255);">
              <div style="text-indent: -9pt; margin-left: 9pt;">Issuance of common stock pursuant to equity offerings <br/>
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            </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" id="Fact_9094c05a734c414ab8fe51793616cc9b" contextRef="c20230101to20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">837,098</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" id="Fact_7ed47be8c5284c2097fbec7ce954b817" contextRef="c20230101to20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">8</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" id="Fact_1788c8c6c81f460d9a33d944b13f68c4" contextRef="c20230101to20230630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12,573</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" id="Fact_0214069134924f339491219574a6a400" contextRef="c20230101to20230630_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" id="Fact_ce88de6e328b41a5a850a1e1fbbec1bc" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12,581</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 20%;">
              <div style="margin-left: 9pt; text-indent: -9pt;">&#160;Exercise of Warrants, net of fees</div>
            </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;"><ix:nonFraction name="tops:StockIssuedDuringPeriodSharesWarrantsExercised" id="Fact_7fa1991c20ec449aa0f54348ce2ca0ce" contextRef="c20230101to20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">500</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;"><ix:nonFraction name="tops:StockIssuedDuringPeriodValueWarrantsExercised" id="Fact_026b705969674375abb07468fe8bc8d3" contextRef="c20230101to20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;"><ix:nonFraction name="tops:StockIssuedDuringPeriodValueWarrantsExercised" id="Fact_87b2b5d6de544c90897c68ed1041d497" contextRef="c20230101to20230630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;"><ix:nonFraction name="tops:StockIssuedDuringPeriodValueWarrantsExercised" id="Fact_9b3fa8ed07224800a43b68b024a1d498" contextRef="c20230101to20230630_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%;"><ix:nonFraction name="tops:StockIssuedDuringPeriodValueWarrantsExercised" id="Fact_cd389840c5a940c7b4fde0843bbb9a7e" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 9pt; text-indent: -9pt;">&#160;Redemptions of preferred shares </div>
            </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">(<ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" id="Fact_ff8c5e08a602489194cff3b4dc5a137c" contextRef="c20230101to20230630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">2,191,121</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">(<ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" id="Fact_c1d32cde8a954336939897dbaddd494f" contextRef="c20230101to20230630_StatementClassOfStockAxis_TemporaryEquityParValueMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">22</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">(<ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" id="Fact_31b578127bb24f26b9f74d22e55e2c7f" contextRef="c20230101to20230630_StatementClassOfStockAxis_TemporaryEquityAdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">26,271</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-indent: -9pt; margin-left: 9pt;">Dividends of Preferred Shares<br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>(<ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" id="Fact_6a133af02b0e48f78d25198b58da617f" contextRef="c20230101to20230630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,485</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div>)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="color: #000000;">(<ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" id="Fact_1fd014941fcf44909210b0969b381c0b" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,485</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;">
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  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">BALANCE, <span style="text-indent: 0pt;">June 30</span>, <span style="text-indent: 0pt;">2023</span></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_6e13e67edb324f21b0f45dda6536603b" contextRef="c20230630_StatementClassOfStockAxis_TemporaryEquityAdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">60,021</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_04f664ee00974a27946393b5e8fd6188" contextRef="c20230630_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">100,000</ix:nonFraction><br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_22472201f4a64cc6b21f43006a2a12a3" contextRef="c20230630_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1</ix:nonFraction><br/>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_ca33c5fdc9ba45079fbb8783cd8d3f65" contextRef="c20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">1,695,506</ix:nonFraction><br/>
              </div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_4f2f80c1e7fa4581aeaa81573cf9e261" contextRef="c20230630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">111</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_33b30c40d129418caab3758fea522494" contextRef="c20230630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">437,474</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_c56822a6f44f4f58acd64c3ccbae81b0" contextRef="c20230630_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">312,032</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="font-weight: bold;">)</div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_e6ebdc3d91bd4d8b9c606e4755b490d6" contextRef="c20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">125,554</ix:nonFraction></div>
            </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>


</table>
      <div><br/>
      </div>

      <div>
        <table cellspacing="0" cellpadding="0" border="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: rgb(0, 0, 0); width: 100%;">


  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="11" rowspan="1" style="vertical-align: top; text-align: center; border-bottom: #000000 solid 2px;"><span style="font-weight: bold;">Mezzanine Equity</span></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="27" rowspan="1" style="vertical-align: top; text-align: center; border-bottom: #000000 solid 2px;"><span style="font-weight: bold;"> Stockholder&#8217;s Equity</span></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="11" style="vertical-align: middle;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="7" style="vertical-align: middle; border-bottom: #000000 solid 2px;">
                <div style="text-align: center; font-weight: bold;"> Preferred Stock</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="7" style="vertical-align: middle; border-bottom: #000000 solid 2px;">
                <div style="text-align: center; font-weight: bold;">Common Stock</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; font-weight: bold; text-align: center;">Additional</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: middle;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; font-weight: bold; text-align: center;">Total</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;"># of Shares</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;">Par</div>
                <div style="font-weight: bold;"> Value</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;">Paid-in Capital</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;"># of Shares</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;">Par</div>
                <div style="font-weight: bold;"> Value</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;"># of Shares</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;">Par</div>
                <div style="font-weight: bold;"> Value</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;"> Paid &#8211;</div>
                <div style="font-weight: bold;">in Capital</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;">Accumulated Deficit</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="3" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold;"> stockholders&#8217;</div>
                <div style="font-weight: bold;">equity</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">BALANCE, <span style="text-indent: 0pt;">December 31</span>, <span style="text-indent: 0pt;">2023</span></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquitySharesOutstanding" id="Fact_fef1ffaac8fa4cd4b3512019fa16e41a" contextRef="c20231231" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">3,659,627</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_e42965aed5584c2e8f54516ddd0b4a65" contextRef="c20231231_StatementClassOfStockAxis_TemporaryEquityParValueMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">37</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_c2603fd02b3e4c50a3116cddf6ca2e5a" contextRef="c20231231_StatementClassOfStockAxis_TemporaryEquityAdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">43,879</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_48147e0d392b4bd5963192542ed2297b" contextRef="c20231231_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">100,000</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_ceca3a841be44406aa6a1896c056a6eb" contextRef="c20231231_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_183a42e25a4c4064bdea580c8668c549" contextRef="c20231231_StatementEquityComponentsAxis_CommonStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">4,626,197</ix:nonFraction><br/>
                </div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_929d1a45c54d401f910037f93990e46f" contextRef="c20231231_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">46</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_3ce16c0f7f3846ea87cad25c9d5fa2c0" contextRef="c20231231_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">451,157</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_cdaff67882974104b88966869dc81987" contextRef="c20231231_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">311,740</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
                <div style="font-weight: bold;">)</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_1956fc21d1174a8ea5096ef0d5f38d75" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">139,464</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%;">
                <div style="text-indent: -9pt; margin-left: 9pt;">Net Income</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_8ca4c0c760694fa4a99819af02c64e4b" contextRef="c20240101to20240630_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_96cf113c5370473ca1662389405e44eb" contextRef="c20240101to20240630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_5720239ba95f456582f9ee5aa0ca3337" contextRef="c20240101to20240630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_a6cd33c1333c4a20987ea0c37fedd981" contextRef="c20240101to20240630_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%;">
                <div><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_74f99d91450a4f359b48d7367f7f0da3" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">
                <div><br/>
                </div>
              </td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255);">
                <div style="margin-left: 9pt; text-indent: -9pt;">Equity offering costs (Note 9)<br/>
                </div>
              </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">(<ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" id="Fact_d085267e4b6140419effb93982ff456d" contextRef="c20240101to20240630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">62</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">-</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 5%; background-color: #CCEEFF;">(<ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" id="Fact_7d37c195309f467b8ea0f5ec54cfadc3" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">62</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="text-indent: -9pt; margin-left: 9pt;">Redemptions of preferred shares (Note 5)</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>(<ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" id="Fact_44f9b381e9f14221be6c8341c38d82a3" contextRef="c20240101to20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">3,659,627</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
                <div>)</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>(<ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" id="Fact_8813b1a795744e6d9d37565eb5be558e" contextRef="c20240101to20240630_StatementClassOfStockAxis_TemporaryEquityParValueMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">37</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
                <div>)</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
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    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0);">
                <div>-</div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">BALANCE, <span style="text-indent: 0pt;">June 30</span>, <span style="text-indent: 0pt;">2024</span></div>
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    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_4f8e15b6779d4fc38dc6c5b8cfe6fcbd" contextRef="c20240630_StatementClassOfStockAxis_TemporaryEquityParValueMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:TemporaryEquityCarryingAmountAttributableToParent" id="Fact_c952ec5e62eb4872b542aab5009c74c3" contextRef="c20240630_StatementClassOfStockAxis_TemporaryEquityAdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_69dc53aca9324f8eb848e74051378497" contextRef="c20240630_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">100,000</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_428c458000ab46d2a713a1ac36302159" contextRef="c20240630_StatementEquityComponentsAxis_PreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1</ix:nonFraction><br/>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:SharesOutstanding" id="Fact_b04af1aec4144596925598c84302e2b1" contextRef="c20240630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">4,626,197</ix:nonFraction><br/>
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              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_0ffcc2ba147d419badea3c1fb57e6d01" contextRef="c20240630_StatementEquityComponentsAxis_CommonStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">46</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_c370c67a13424bcb91d57c9ea1686387" contextRef="c20240630_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">451,095</ix:nonFraction></div>
              </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_bb46333e168c48108c49b7e5bc00fc96" contextRef="c20240630_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">309,801</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
                <div style="font-weight: bold;">)</div>
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    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 5%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:StockholdersEquity" id="Fact_0a66b5f2e9244d198ccbd3e6ead85581" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">141,341</ix:nonFraction></div>
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    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;">&#160;</td>

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</table>
      </div>

      <div><br/></div>

    </div>

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-4</span></div>

      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
<div><a id="CashFlows"><!--Anchor--></a><span style="font-weight: bold;">TOP<!--Anchor--> SHIPS INC.</span></div>

    <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</div>

    <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">FOR THE SIX MONTHS ENDED JUNE 30, 2023 AND 2024</div>

    <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">(Expressed in thousands of U.S. Dollars)</div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <table cellspacing="0" cellpadding="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td valign="bottom" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" colspan="6" style="vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">Six months ended June 30,</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: #000000 solid 2px;">
            <div style="text-align: center; font-weight: bold;">2023<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; padding-bottom: 2px;">&#160;</td>

    <td valign="bottom" colspan="2" style="vertical-align: bottom; border-bottom: #000000 solid 2px;">
            <div style="text-align: center; font-weight: bold;">2024<br/>
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          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Net Cash provided by Operating Activities</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" id="Fact_c7a8e58140d34aa2b8029f4f89e83251" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">13,023</ix:nonFraction><br/>
          </td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" id="Fact_b7319d718c5c4aa2bd6233f4b9502868" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,713</ix:nonFraction><br/>
          </td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Cash Flows from Investing Activities:</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Returns of investments in unconsolidated joint ventures</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" id="Fact_445499755551447ba119e4483e82900d" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,340</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" id="Fact_d0920fe22bf3442bb238ae599e36ab4c" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">936</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Advances for asset acquisition from related parties (Note 5)<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="tops:PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" id="Fact_4038e0d7ac3445af8e98254b8e86d7c7" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">(<ix:nonFraction name="tops:PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" id="Fact_3729ad2cbcd2449fb99ce1838916e98a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,000</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="font-weight: bold;">Net Cash provided by/(used in) Investing Activities</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" id="Fact_14ce56598d7c4c9f8519dc1664243378" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,340</ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" id="Fact_bb7f166d28724149aeae922e6e60de0f" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">64</ix:nonFraction></td>

    <td valign="bottom" colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="font-weight: bold;">Cash Flows from Financing Activities:</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Proceeds from debt<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfSecuredDebt" id="Fact_49e0566ea1a64d6f8bcfeeeefce0cdb2" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfSecuredDebt" id="Fact_3df9c24e97a24523b078315c0cc8cae2" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">153,000</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Principal payments of debt</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div>(<ix:nonFraction name="us-gaap:RepaymentsOfSecuredDebt" id="Fact_bf7dca5d67274d55abf54e6b27863cac" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7,813</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">
            <div>)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div>(<ix:nonFraction name="us-gaap:RepaymentsOfSecuredDebt" id="Fact_2d9de28949a0405086aa1f9fcd108a5e" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">28,707</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">
            <div>)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Prepayment of debt</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div><ix:nonFraction name="tops:PrepaymentsOfSecuredDebt" id="Fact_8472040e0a2b4621b2716731cffd21a5" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div>(<ix:nonFraction name="tops:PrepaymentsOfSecuredDebt" id="Fact_bd105f5fc28d4a65a2b28a5436be3b74" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">97,876</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div>)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Proceeds from equity offerings, gross (Note 9)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" id="Fact_0f1df88ba98545288f5d19f3e2412469" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">13,561</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" id="Fact_1bc14a06cf5a406da004a637636d09d1" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Equity offerings costs</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div>(<ix:nonFraction name="us-gaap:PaymentsOfStockIssuanceCosts" id="Fact_305e162192cc411f82fd1e05ef111e91" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,260</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div>)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div>(<ix:nonFraction name="us-gaap:PaymentsOfStockIssuanceCosts" id="Fact_0a7b60641e064228a2102d5524f664e5" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">40</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div>)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Dividends of Preferred shares (Note 5)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div>(<ix:nonFraction name="us-gaap:PaymentsOfDividendsPreferredStockAndPreferenceStock" id="Fact_83539dc0cf924a6192261695805d7f73" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,485</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">
            <div>)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:PaymentsOfDividendsPreferredStockAndPreferenceStock" id="Fact_5f485ac021e54a8db021773f83220f3a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Payment of financing costs</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div><ix:nonFraction name="us-gaap:PaymentsOfFinancingCosts" id="Fact_b2ad0a1f82284d57a6980380a22b7e22" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div>(<ix:nonFraction name="us-gaap:PaymentsOfFinancingCosts" id="Fact_bc5371e89bdc423e9b1bc447fea8e352" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,311</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div>)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Redemption of preferred shares<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">(<ix:nonFraction name="us-gaap:PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" id="Fact_1b3f6e5868114f21b99fb2bbc9c2631c" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">26,293</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">)</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">(<ix:nonFraction name="us-gaap:PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" id="Fact_8679f768f5e549229df577c1bd6ff1c4" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">43,916</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Proceeds from warrant exercises, net<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" id="Fact_46102ea0a04446d9b8d90d9748c22840" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" id="Fact_9f41b060b8294f6e886621ec2833d75f" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Proceeds from short-term debt<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;"><ix:nonFraction name="us-gaap:ProceedsFromShortTermDebt" id="Fact_8f7ba246d9f844e0b0f1ccfbb3ef7ef1" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;"><ix:nonFraction name="us-gaap:ProceedsFromShortTermDebt" id="Fact_aa6a4a1f957649d7baed79fc6240554a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">28,000</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="margin-left: 9pt;">Prepayments of short-term debt<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="us-gaap:RepaymentsOfShortTermDebt" id="Fact_00427ba2e20b469b95e951cd4d725c51" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">(<ix:nonFraction name="us-gaap:RepaymentsOfShortTermDebt" id="Fact_56eb8b5be5d3430a9371eb7e595fc054" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">28,000</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%;">
            <div style="margin-left: 9pt;">Repayment of Vessel fair value participation liability<br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;"><ix:nonFraction name="tops:RepaymentOfVesselFairValueParticipationLiability" id="Fact_178cb2aeb7f7496381b62533ea80a037" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">(<ix:nonFraction name="tops:RepaymentOfVesselFairValueParticipationLiability" id="Fact_bc56bf31864c42f89e4cb05300b5b89a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,956</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">)</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Net Cash (used in) Financing Activities</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" id="Fact_d70d967eafc14db281b97e73192e3651" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">25,278</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="font-weight: bold;">)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" id="Fact_76be0360ef4145119a6bfd714dc7abb1" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">25,806</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="font-weight: bold;">)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Net decrease in cash and cash equivalents and restricted cash</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" id="Fact_923d52b23cad4c22a0666452ec55b24a" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">10,915</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="font-weight: bold;">)</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" id="Fact_60b303ece5a1476790440cc44cc4b148" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">19,157</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">
            <div style="font-weight: bold;">)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Cash and cash equivalents and restricted cash at beginning of year</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" id="Fact_d8fccda9884e4c3c996148427f0e4e09" contextRef="c20221231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">24,544</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" id="Fact_729ecf3e26a347b89c9aec092d7264e9" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">39,956</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Cash and cash equivalents and restricted cash at end of the period</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" id="Fact_9e8337adb4ca4bef9e1b6bacfb50124c" contextRef="c20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">13,629</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" id="Fact_53188a130c154bffa8e2777caf5c7441" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">20,799</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold;">Cash breakdown</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div>Cash and cash equivalents</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" id="Fact_cc99ff384a494f21843dc53174a3c1c9" contextRef="c20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">9,629</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" id="Fact_faff97e2a2464027997452f69100b2a0" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">16,799</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div>Restricted cash, non-current</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
            <div><ix:nonFraction name="us-gaap:RestrictedCashNoncurrent" id="Fact_8b5771098753496680440fd621c37c42" contextRef="c20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,000</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">
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          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

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  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">SUPPLEMENTAL CASH FLOW INFORMATION</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-indent: -9pt; margin-left: 9pt;">Interest paid <br/>
            </div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
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          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
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          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">Equity issuance costs included in liabilities<br/>
          </td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="tops:EquityIssuanceCostsIncludedInLiabilities" id="Fact_835a8339bdf44186930f570afea871fa" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;"><ix:nonFraction name="tops:EquityIssuanceCostsIncludedInLiabilities" id="Fact_20c850473dd44d4e90f6f8314871c481" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">22</ix:nonFraction></td>

    <td valign="bottom" colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-indent: -9pt; margin-left: 9pt;">Finance fees included in Accounts payable/Accrued liabilities/Due to related parties</div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
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          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;">&#160;</td>

    <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;">
            <div><ix:nonFraction name="tops:FinanceFeesIncurredButNotYetPaid" id="Fact_0dee552d49b545efbf11a76b2b4a1a38" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;">&#160;</td>

  </tr>


</table>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.</div>

    <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
    </div>

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-5</span></div>

      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

    </div>

  </div>

</div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <div>
        <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><!--Anchor--><a id="NOTES"><!--Anchor--></a>NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

        <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

        <div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>

      </div>


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  <tr>

    <td style="width: 24.75pt; vertical-align: top; align: right; font-weight: bold;">1.</td>

    <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Basis of Presentation and General Information:</div>
            </td>

  </tr>


</table>
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      </div>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The accompanying unaudited interim condensed consolidated financial statements include the accounts of Top Ships Inc. and its wholly owned subsidiaries (collectively
        the &#8220;Company&#8221;). Ocean Holdings Inc. was formed on January 10, 2000, under the laws of Marshall Islands and was renamed to Top Tankers Inc. and Top Ships Inc. in May 2004 and December 2007, respectively. The Company is an international provider of
        worldwide oil, petroleum products and bulk liquid chemicals transportation services.</div>
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      </div>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company was the sole owner of all outstanding shares of the following subsidiary companies. The following list is not exhaustive as the
        Company has other subsidiaries relating to vessels that have been sold and that remain dormant for the periods presented in these unaudited interim condensed consolidated financial statements as well as intermediary companies that are <ix:nonFraction name="tops:OwnershipPercentageInSubsidiaryByParent" id="Fact_09652704ae744c02ab4ab2cd2c2f8bb4" contextRef="c20240630" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">100</ix:nonFraction>% subsidiaries of the Company that own shipowning companies.</div>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
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  <tr>

    <td style="width: 28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;">
              <div style="font-style: italic; font-weight: bold;">Companies</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Date of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Country of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 44%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Activity</div>
            </td>

  </tr>

  <tr>

    <td style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left;">
              <div style="font-style: italic;">Top Tanker Management Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="font-style: italic;"><span style="-sec-ix-hidden:Fact_adaaa5b6ca234c38a0e55ceadf094172">May 2004</span><br/>
              </div>
            </td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; white-space: nowrap;">
              <div style="font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_7e3b449dbf9742789258224fd9565564" contextRef="c20240101to20240630_OwnershipAxis_TopTankerManagementIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric><br/>
              </div>
            </td>

    <td style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="font-style: italic;"><ix:nonNumeric name="tops:EntityActivity" id="Fact_56a3559dd4654c1e8d5d420318822352" contextRef="c20240101to20240630_OwnershipAxis_TopTankerManagementIncMember">Management company</ix:nonNumeric><br/>
              </div>
            </td>

  </tr>

  <tr>

    <td style="width: 28%; vertical-align: bottom; text-align: left; font-style: italic;" rowspan="1">Rubico Inc.</td>

    <td style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic;" rowspan="1"><span style="-sec-ix-hidden:Fact_a3750c844e33483ab269a32764b50262">August 2022</span></td>

    <td style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic; white-space: nowrap;" rowspan="1"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_8391a8346f1d42a58efebc1315815acd" contextRef="c20240101to20240630_OwnershipAxis_RubicoIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></td>

    <td style="width: 44%; vertical-align: bottom; text-align: center; font-style: italic;" rowspan="1"><ix:nonNumeric name="tops:EntityActivity" id="Fact_ac7acaa208094bb08a8877dd95e08e2f" contextRef="c20240101to20240630_OwnershipAxis_RubicoIncMember">Holding company (dormant)</ix:nonNumeric></td>

  </tr>

  <tr>

    <td style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left; font-style: italic;" rowspan="1">Top Mega Yachts Inc.</td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;" rowspan="1"><span style="-sec-ix-hidden:Fact_2b52d96ee8c142f4b2c2c8c23db1f2eb">March 2024</span></td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic; white-space: nowrap;" rowspan="1"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_b018bb8fd04745da802c9d54699a724d" contextRef="c20240101to20240630_OwnershipAxis_TopMegaYachtsIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></td>

    <td style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;" rowspan="1"><ix:nonNumeric name="tops:EntityActivity" id="Fact_bd84f022a5984734ae676765f41dc035" contextRef="c20240101to20240630_OwnershipAxis_TopMegaYachtsIncMember">Holding company (dormant)</ix:nonNumeric></td>

  </tr>


</table>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
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  <tr>

    <td colspan="2" style="vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: #000000; font-style: italic; font-weight: bold;">
                <div style="color: #000000; font-style: italic; font-weight: bold;">Wholly owned Shipowning Companies (&#8220;SPC&#8221;)</div>
                <div style="color: #000000; font-style: italic; font-weight: bold;"> with vessels in operation during period ended</div>
                <div style="color: #000000; font-style: italic; font-weight: bold;"> June 30, 2024</div>
              </div>
            </td>

    <td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">
                <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Date of<br/>
                </div>
                Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">
                <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Country of</div>
                Incorporation</div>
            </td>

    <td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Vessel</div>
            </td>

    <td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Delivery Date</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">1</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">PCH Dreaming Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_75262bc62530400e9e4ac6bc14183088">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_a41f2cc9b4dd46498038b6a775cfdcfa" contextRef="c20240101to20240630_OwnershipAxis_PchDreamingIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_fb6227f6663c408aae5b04d09108a039" contextRef="c20240101to20240630_OwnershipAxis_PchDreamingIncMember">M/T Eco Marina Del Ray</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_f8fc736458984e3f9d4ab29c26417c65">March 2019</span><br/>
              </div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">2</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">South California Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_09aace72db0a4dcebc2f711ad0be22d0">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_a100229a14854ec18d1d5f25e1bbfbf9" contextRef="c20240101to20240630_OwnershipAxis_SouthCaliforniaIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_2b8d5fa481ad46cbb6d277d26118fdaf" contextRef="c20240101to20240630_OwnershipAxis_SouthCaliforniaIncMember">M/T Eco Bel Air</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_fcec2de485c546069742cad646258c11">April 2019</span> (sold and leased back in 2020)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">3</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Malibu Warrior Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_07481157984d42d8991ce075e35502a8">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_9b3bfd1d6b604d66854bd6f209c21acc" contextRef="c20240101to20240630_OwnershipAxis_MalibuWarriorIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_9ad5dbc26e024d69ac97093ebcc3c8b4" contextRef="c20240101to20240630_OwnershipAxis_MalibuWarriorIncMember">M/T Eco Beverly Hills</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_039a6a4af2784eb5926df459e809bd4d">May 2019</span> (sold and leased back in 2020)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">4</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Roman Empire Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b4ac169a0d304984ac0b3b09bcedbfc4">February 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_e68801ac00cc49e09dc72b49527194ed" contextRef="c20240101to20240630_OwnershipAxis_RomanEmpireIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_5d1fbb29b9a44caf9b6e79e67dc03a59" contextRef="c20240101to20240630_OwnershipAxis_RomanEmpireIncMember">M/T Eco West Coast</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b9094e4b68cc4b4f9e16caec333004d6">March 2021</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">5</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Athenean Empire Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_4aac19a3d0824a629712d4f9271e1130">February 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_2d4a5d6b47374f189dbaf8cb5d2fb090" contextRef="c20240101to20240630_OwnershipAxis_AtheneanEmpireIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_9da04ee5ed6a4b2d90c9c5747f93dc31" contextRef="c20240101to20240630_OwnershipAxis_AtheneanEmpireIncMember">M/T Eco Malibu</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_08624750af43498d8171054f3257320f">May 2021</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">6</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Eco Oceano Ca Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_2bbab2ba012a4365b7cc3d1500aa6383">December 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_7c1ab5f9d97645e8ac4741896cb05340" contextRef="c20240101to20240630_OwnershipAxis_EcoOceanoCaIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_35af3c812b9a4686a4f70bec2a087bb2" contextRef="c20240101to20240630_OwnershipAxis_EcoOceanoCaIncMember">M/T Eco Oceano Ca</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_7c5922d42aa644e39a970a6cad1db87b">March 2022</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">7</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Julius Caesar Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b698b3181b3940b58f3b7223f1b57442">May 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_e11d1d27fbd54550b7496cd45c997bf9" contextRef="c20240101to20240630_OwnershipAxis_JuliusCaesarIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_9df2e36dab444451803eeac95ce8186c" contextRef="c20240101to20240630_OwnershipAxis_JuliusCaesarIncMember">M/T Julius Caesar</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_57a876e669f14e80bf162bf24f9b264e">January 2022</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">8</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Legio X Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_dd18a9fbb1af45a89a3473447a7d0853">December 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_0c5186acb0144e59aef50b30a54a5b13" contextRef="c20240101to20240630_OwnershipAxis_LegioXIncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_5d0d0df4cb8349139fc4718830bba18a" contextRef="c20240101to20240630_OwnershipAxis_LegioXIncMember">M/T Legio X Equestris</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_8b543b28c1aa4edfa0b6c2b2af8c9466">March 2022</span></div>
            </td>

  </tr>


</table>
</ix:continuation></ix:continuation>

      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf9" continuedAt="Text_0151bab9e243461385baaec23cfba1bf10">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>

      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf10" continuedAt="Text_0151bab9e243461385baaec23cfba1bf11"><ix:nonNumeric name="us-gaap:EquityMethodInvestmentsTextBlock" id="Text_39e95f0f35b5481f80eecc4291036fa7" contextRef="c20240101to20240630" escape="true" continuedAt="Text_de44b7d80c1146419a78297134ffa3561">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company was the owner of <ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" id="Fact_702b4e3a47934c9ba48c23e7c7342a48" contextRef="c20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California19IncMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" id="Fact_0c3d63e10ef94f7984a8a388f9cdd107" contextRef="c20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California20IncMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">50</ix:nonFraction></ix:nonFraction>%
        of outstanding shares of the following companies.</div>
</ix:nonNumeric></ix:continuation>
      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf11" continuedAt="Text_0151bab9e243461385baaec23cfba1bf12"><ix:continuation id="Text_de44b7d80c1146419a78297134ffa3561" continuedAt="Text_de44b7d80c1146419a78297134ffa3562">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation></ix:continuation>
      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf12" continuedAt="Text_0151bab9e243461385baaec23cfba1bf13"><ix:continuation id="Text_de44b7d80c1146419a78297134ffa3562">
<table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td style="width: 26%; vertical-align: bottom; text-align: left; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">SPC</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Date of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Country of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Vessel</div>
            </td>

    <td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Delivery Date</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-style: italic;">1</div>
            </td>

    <td style="width: 26%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-style: italic;">California 19 Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_96cf19da0fe64a8ea8bb15928d555f4e">May 2019</span></div>
            </td>

    <td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_85ea29c578a1465cb9a38e9dbb0aee63" contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California19IncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_d13f41ac5be4492b89b93f87a5757625" contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California19IncMember">M/T Eco Yosemite Park</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_032cf1957db545678ee742b1f0bd8315">March 2020</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: top;">
              <div style="text-align: justify; font-style: italic;">2</div>
            </td>

    <td style="width: 26%; vertical-align: top;">
              <div style="text-align: justify; font-style: italic;">California 20 Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_16e6612ad1c24a46a2d2ec9d5076b347">May 2019</span></div>
            </td>

    <td style="width: 14%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><ix:nonNumeric name="dei:EntityIncorporationStateCountryCode" id="Fact_6f6ac6e738cc4f5ea0df6582078ed01e" contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California20IncMember" format="ixt-sec:edgarprovcountryen">Marshall Islands</ix:nonNumeric></div>
            </td>

    <td style="width: 20%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><ix:nonNumeric name="tops:VesselName" id="Fact_be7d947860804172a10cfddf9b505796" contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California20IncMember">M/T Eco Joshua Park</ix:nonNumeric></div>
            </td>

    <td style="width: 24%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_92c709c213cb40d796ef46a98320960d">March 2020</span></div>
            </td>

  </tr>


</table>
</ix:continuation></ix:continuation>

      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf13" continuedAt="Text_0151bab9e243461385baaec23cfba1bf14">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>

      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf14" continuedAt="Text_0151bab9e243461385baaec23cfba1bf15"><ix:nonNumeric name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" id="Text_ec9b777d11fc4ee998de13abf5dfc729" contextRef="c20240101to20240630" escape="true">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
        United States (&#8220;U.S. GAAP&#8221;) for interim financial information. Accordingly, they do not include all the information and notes required by U.S. GAAP for complete financial statements. These statements and the accompanying notes should be read in
        conjunction with the Company&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on March 29, 2024.</div>
</ix:nonNumeric></ix:continuation>

      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf15" continuedAt="Text_0151bab9e243461385baaec23cfba1bf16">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_0151bab9e243461385baaec23cfba1bf16">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">These unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of
        management, reflect all adjustments, which include only normal recurring adjustments considered necessary for a fair presentation of the Company&#8217;s financial position, results of operations and cash flows for the periods presented. Operating results
        for the six months ended June 30, 2024 are not necessarily indicative of the results that might be expected for the fiscal year ending December 31, 2024.</div>
</ix:continuation>
      <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">  </div>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;">
<div><br/></div>

        <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
          <div class="BRPFPageFooter" style="width: 100%;"></div>

          <div style="text-align: center;" class="BRPFPageNumberArea"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-6</span></div>

          <div class="BRPFPageBreak" style="page-break-after: always;">
            <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

          <div style="width: 100%;" class="BRPFPageHeader">
            <div>
              <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

              <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

            </div>

          </div>

        </div>

      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div style="text-align: justify;">
      <ix:nonNumeric name="us-gaap:SignificantAccountingPoliciesTextBlock" id="Text_0122cb574c78436b85b1f329137f6d4e" contextRef="c20240101to20240630" escape="true" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e1">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; color: rgb(0, 0, 0);" class="DSPFListTable">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">2.</td>

    <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Significant Accounting Policies:</div>
            </td>

  </tr>


</table>
</ix:nonNumeric>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
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<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">A discussion of the Company&#8217;s significant accounting policies can be found in the Company&#8217;s annual financial statements for the fiscal year ended December
        31, 2023 which have been filed with the US Securities and Exchange Commission on Form 20-F on March 29, 2024.</div>
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<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;"> <br/>
        </span></div>
</ix:continuation>

      <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e4" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e5"><ix:nonNumeric name="us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock" id="Text_b2fb485671af4f94bf0a72b5646a5879" contextRef="c20240101to20240630" escape="true">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"><span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;">Vessel Depreciation:</span> Depreciation
        is calculated using the straight-line method over the estimated useful life of the vessels, after deducting the estimated salvage value. Each vessel&#8217;s salvage value is equal to the product of its lightweight tonnage and estimated scrap rate, which
        up until December 31, 2023 was estimated to be $<ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentSalvageValue" id="Fact_f8bf3aa852b440aba1eafb5b53e06101" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">300</ix:nonFraction> per lightweight ton. Effective January 1, 2024, the Company revised its scrap rate
        estimate from $<ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentSalvageValue" id="Fact_ab50604de0624ff7b1af7efb77032d03" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">300</ix:nonFraction> to $<ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentSalvageValue" id="Fact_2765a7948983451ea022e8fc645a311c" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">430</ix:nonFraction>
        per lightweight ton, in order to align the scrap rate estimate with the current historical average scrap prices and to better reflect current market conditions. The change in this accounting estimate, which pursuant to ASC 250 &#8220;Accounting Changes
        and Error Corrections&#8221; was applied prospectively and did not require retrospective application. The effect of the increase in the estimated scrap rate resulted a reduction in depreciation expense for the six months ended June 30, 2024 by $<ix:nonFraction name="tops:ScrapRateEstimateDecreaseInDepreciationExpense" id="Fact_c9efa3dbc7ba461e9d99f4a6d65ce171" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">492</ix:nonFraction> and a corresponding increase of $<ix:nonFraction name="tops:ScrapRateEstimateIncreaseInEarningsPerShareDiluted" id="Fact_919664868fad4e4d8608edc143878e65" contextRef="c20240101to20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal"><ix:nonFraction name="tops:ScrapRateEstimateIncreaseInEarningsPerShareBasic" id="Fact_35ae9c167177428cb75ed22595bdaa15" contextRef="c20240101to20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.11</ix:nonFraction></ix:nonFraction>
        in earnings per share, basic and diluted. Management estimates the useful life of the Company&#8217;s vessels to be <ix:nonNumeric name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="Fact_5d2adba510104fd891e3caeb159909b3" contextRef="c20240630" format="ixt-sec:duryear">25</ix:nonNumeric> years from the date of
        initial delivery from the shipyard. Second hand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. When regulations place limitations over the ability of a vessel to trade on a worldwide basis,
        its useful life is adjusted at the date such regulations are adopted.</div>
</ix:nonNumeric></ix:continuation>

      <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e5" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e6">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
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      <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e6" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e7"><ix:nonNumeric name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="Text_498164213a634096b509abe80446a1f4" contextRef="c20240101to20240630" escape="true" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9021">
<div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">Recent Accounting Pronouncements Not Yet Adopted:</div>
</ix:nonNumeric></ix:continuation>
      <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e7" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e8"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9021" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9022">
<div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
      </div>
</ix:continuation></ix:continuation>
      <div style="font-family: 'Times New Roman'; font-size: 10pt;">
        <div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">
          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e8" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e9"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9022" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9023">
<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In November 2023, the FASB issued ASU 2023-07, which requires the disclosure of significant segment expenses that are part of an entity&#8217;s segment
            measure of profit or loss and regularly provided to the chief operating decision maker. In addition, it adds or makes clarifications to other segment-related disclosures, such as clarifying that the disclosure requirements in ASC 280 are
            required for entities with a single reportable segment and that an entity may disclose multiple measures of segment profit and loss. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after
            December 15, 2024. Early adoption is permitted. The amendments should be adopted retrospectively. The Company is still evaluating the effect that the adoption of this accounting standard would have on these unaudited interim condensed
            consolidated financial statements and related disclosures. There are no other recent accounting pronouncements the adoption of which is expected to have a material effect on the Company&#8217;s unaudited interim condensed consolidated financial
            statements in the current or any future periods.</div>
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          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e9" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e10"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9023" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9024">
<div><br/>
          </div>
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          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e10" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e11"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9024" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9025">
<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In March 2024, the Securities and Exchange Commission (&#8220;SEC&#8221;) adopted climate-related reporting rules, The Enhancement and Standardization of
            Climate-Related Disclosures for Investors (the &#8220;SEC Climate Reporting Rules&#8221;). The SEC Climate Reporting Rules require for Non-Accelerated filers the following financial statement disclosures:</div>
</ix:continuation></ix:continuation>
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<div style="text-align: justify;"><br/>
          </div>
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          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e12" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e13"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9026" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9027">
<div>
            <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 36pt; vertical-align: top; text-align: right;">
                    <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</div>
                  </td>

    <td style="width: auto; vertical-align: top;">
                    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Expenditures and capitalized costs, excluding recoveries, incurred related to severe weather events and natural events are required, if
                      such expenditures exceed defined disclosure thresholds. In addition, a description of material estimates and assumptions used to produce the financial statement disclosures are required.</div>
                  </td>

  </tr>


</table>
          </div>
</ix:continuation></ix:continuation>
          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e13" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e14"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9027" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9028">
<div>
            <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 36pt; vertical-align: top; text-align: right;">
                    <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</div>
                  </td>

    <td style="width: auto; vertical-align: top;">
                    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">If the use of carbon offsets or renewable energy credits (RECs) are a material component of the registrant&#8217;s plans to achieve
                      climate-related targets or goals, disclosure of carbon offsets and RECs beginning and ending balances, amounts expensed, capitalized costs and losses are presented in the financial statements.</div>
                  </td>

  </tr>


</table>
          </div>
</ix:continuation></ix:continuation>
          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e14" continuedAt="Text_11e7e69d633148d79ee04137ebc43f9e15"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9028" continuedAt="Text_6b2110b6c41c4accaaece1aa7cc8f9029">
<div><br/>
          </div>
</ix:continuation></ix:continuation>
          <ix:continuation id="Text_11e7e69d633148d79ee04137ebc43f9e15"><ix:continuation id="Text_6b2110b6c41c4accaaece1aa7cc8f9029">
<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The disclosures will be phased in, with the financial statement disclosures required for annual periods beginning in 2027. The Company continues to
            evaluate the additional disclosures required.</div>
</ix:continuation></ix:continuation>
        </div>

      </div>


      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div>
      <ix:nonNumeric name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock" id="Text_f7dd499009a945a19ede0c142b5f698e" contextRef="c20240101to20240630" escape="true" continuedAt="Text_34c742bb66e34d27abce4c11973fd7661">
<div>
        <table cellspacing="0" cellpadding="0" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;" class="DSPFListTable">


  <tr style="vertical-align: top;">

    <td style="vertical-align: top; width: 27pt;">
                <div style="font-weight: bold;">3.</div>
              </td>

    <td style="align: left; vertical-align: top; width: auto;">
                <div style="font-weight: bold;">Going Concern:</div>
              </td>

  </tr>


</table>
      </div>
</ix:nonNumeric>
    </div>

    <ix:continuation id="Text_34c742bb66e34d27abce4c11973fd7661" continuedAt="Text_34c742bb66e34d27abce4c11973fd7662">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>
</ix:continuation>
    <ix:continuation id="Text_34c742bb66e34d27abce4c11973fd7662" continuedAt="Text_34c742bb66e34d27abce4c11973fd7663">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company for the six months ended June 30, 2024 the Company realized a net income of $<ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_4693061c4bd9496497eeeb2637640fb0" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction> and generated cash flow from operations of $<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" id="Fact_49d7ed5a3c754b0c954f612911e6d71a" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,713</ix:nonFraction>. At June 30, 2024, the
      Company had a working capital deficit of $<ix:nonFraction name="tops:WorkingCapital" id="Fact_38967dfe43b2436c88942ab574e26fa4" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" sign="-" format="ixt:num-dot-decimal">12,184</ix:nonFraction>, which includes an amount of $<ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" id="Fact_6483de9b4ff04292b2f89a65fd2ca935" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,747</ix:nonFraction> of unearned revenue. This amount represents current liabilities that do not require future cash settlement. As disclosed in Note 12, on July 12, 2024, the Company has
      entered into a share purchase agreement for the purchase of the company Seawolf Ventures Limited, a company affiliated with Mr. Evangelos J. Pistiolis, which owns the M/Y Para Bellvm for a consideration of $<ix:nonFraction name="tops:BusinessCombinationPriceOfAcquisition" id="Fact_7407b9e629204ae0ad5f188afcca1ac2" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">20,000</ix:nonFraction>, payable in installments up to February 12, 2025. Out of this commitment, as of the date of this report, the Company has already settled $<ix:nonFraction name="tops:BusinessCombinationPaymentsToAcquireBusinesses" id="Fact_a69b12cf154246beabce4afe54807dc6" contextRef="c20240805_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">11,100</ix:nonFraction>. </div>
</ix:continuation>
    <ix:continuation id="Text_34c742bb66e34d27abce4c11973fd7663" continuedAt="Text_34c742bb66e34d27abce4c11973fd7664">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>
</ix:continuation>
    <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">
      <ix:continuation id="Text_34c742bb66e34d27abce4c11973fd7664">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">In the Company&#8217;s opinion, the Company will be able to finance its working capital deficit in the next 12 months with cash on hand, operational cash flow, and
        anticipated successful completion of its refinancing. The Company believes it has the ability to continue as a going concern and consequently, the unaudited interim condensed consolidated financial statements have been prepared on a going concern
        basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.</div>
</ix:continuation>
    </div>


    <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
    </div>

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="width: 100%;" class="BRPFPageFooter"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-7</span></div>

      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

      <div class="BRPFPageHeader" style="width: 100%;">
        <div>
          <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

          <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

        </div>

      </div>

    </div>

  </div>

</div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <ix:nonNumeric name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock" id="Text_f0a865e600944be292b8ef54b3effa8e" contextRef="c20240101to20240630" escape="true" continuedAt="Text_915f7dd080ea4a66b426d4dfc7e7aa061">
<div>
        <table cellspacing="0" cellpadding="0" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;" class="DSPFListTable">


  <tr style="vertical-align: top;">

    <td style="vertical-align: top; width: 27pt;">
                <div style="text-align: justify; font-weight: bold;">4.</div>
              </td>

    <td style="align: left; vertical-align: top; width: auto;">
                <div style="text-align: justify; font-weight: bold;">Vessels, net:</div>
              </td>

  </tr>


</table>
      </div>
</ix:nonNumeric>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>

      <ix:continuation id="Text_915f7dd080ea4a66b426d4dfc7e7aa062" continuedAt="Text_915f7dd080ea4a66b426d4dfc7e7aa063"><ix:nonNumeric name="us-gaap:PropertyPlantAndEquipmentTextBlock" id="Text_56893571b7bf47afb73a0d8f1cebfe2f" contextRef="c20240101to20240630" escape="true" continuedAt="Text_17981e1292e0476c8274dda34f1f7f2f1">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The balances in the accompanying unaudited interim condensed consolidated balance sheets are analyzed as follows:</div>
</ix:nonNumeric></ix:continuation>
      <ix:continuation id="Text_915f7dd080ea4a66b426d4dfc7e7aa063" continuedAt="Text_915f7dd080ea4a66b426d4dfc7e7aa064"><ix:continuation id="Text_17981e1292e0476c8274dda34f1f7f2f1" continuedAt="Text_17981e1292e0476c8274dda34f1f7f2f2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>
</ix:continuation></ix:continuation>
      <ix:continuation id="Text_915f7dd080ea4a66b426d4dfc7e7aa064" continuedAt="Text_915f7dd080ea4a66b426d4dfc7e7aa065"><ix:continuation id="Text_17981e1292e0476c8274dda34f1f7f2f2">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;">&#160;</td>

    <td valign="bottom" style="text-align: center; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="2">
              <div style="font-weight: bold;">Vessel </div>
              <div style="font-weight: bold;">Cost</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="2">
              <div style="font-weight: bold;">Accumulated</div>
              <div style="font-weight: bold;"> Depreciation</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="2">
              <div style="font-weight: bold;">Net Book Value</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 64%; background-color: #CCEEFF;">
              <div style="font-weight: bold;">Balance,&#160;December 31, 2023</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" id="Fact_5fc214c8f21b4e0cbc9ef9d5f245c324" contextRef="c20231231_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">409,264</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
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            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">
              <div style="font-weight: bold;">)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" id="Fact_94ec0501f9674b82b45908547046c038" contextRef="c20231231_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">374,710</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 64%;">
              <div>&#8212; Depreciation</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div>-</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div style="color: #000000;">(<ix:nonFraction name="us-gaap:Depreciation" id="Fact_7029f7734b89486bbc5daa4557031b04" contextRef="c20240101to20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,673</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
              <div style="color: #000000;">)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div style="color: #000000;">(<ix:nonFraction name="us-gaap:Depreciation" id="Fact_bdd7dd717796435d91d50b21f07dafc0" contextRef="c20240101to20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,673</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
              <div style="color: #000000;">)</div>
            </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: middle; width: 64%; background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold;">Balance,&#160;June 30, 2024</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" id="Fact_a068cba16e704c75a2dae17d6a2b8829" contextRef="c20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">409,264</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div style="font-weight: bold;">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" id="Fact_46770e768627437fa2bd0955cb343f61" contextRef="c20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">41,227</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">
              <div style="font-weight: bold;">)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" id="Fact_ecc89fce11fb4968a71e132daaa70372" contextRef="c20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">368,037</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
</ix:continuation></ix:continuation>

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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
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      <ix:continuation id="Text_915f7dd080ea4a66b426d4dfc7e7aa066">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company&#8217;s vessel&#8217;s titles have been transferred to their respective financing banks under each respective vessel&#8217;s sale and leaseback agreement as a security.</div>
</ix:continuation>
      <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">
      </div>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
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  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">5.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Transactions with Related Parties:</div>
            </td>

  </tr>


</table>
</ix:nonNumeric>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_3d05781468cc4769a770d79e8c1f51112" continuedAt="Text_3d05781468cc4769a770d79e8c1f51113">
<div>
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  <tr style="vertical-align: top;">

    <td style="vertical-align: top; width: 18pt;">
                <div style="text-align: justify;"><span style="font-weight: bold;">(a)</span></div>
              </td>

    <td style="align: left; vertical-align: top; width: auto;">
                <div style="text-align: justify;"><span style="font-weight: bold; font-style: italic;">Central Mare &#8211; Executive Officers and Other Personnel Agreements:</span> On September 1, 2010, the Company entered into separate agreements with Central
                  Mare, a related party affiliated with the family of Mr. Evangelos J. Pistiolis, the Company&#8217;s President and Chief Executive Officer, pursuant to which Central Mare provides the Company with its executive officers and other administrative
                  employees (Chief Executive Officer, Chief Financial Officer, Chief Technical Officer and Chief Operating Officer), for which Central Mare charged the Company $<ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" id="Fact_1ccb09cc900b4d628cbbc9d244572340" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralMareMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">180</ix:nonFraction> and $<ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" id="Fact_f8f0bbc70d474fce9aebeb0fd80df4e1" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralMareMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">180</ix:nonFraction> for the six months ended June 30, 2023 and 2024
                  respectively.</div>
              </td>

  </tr>


</table>
      </div>
</ix:continuation>
      <ix:continuation id="Text_3d05781468cc4769a770d79e8c1f51113" continuedAt="Text_3d05781468cc4769a770d79e8c1f51114">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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</ix:continuation>
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<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt; vertical-align: top; align: right; font-weight: bold;">(b)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold; font-style: italic;">Central Shipping Inc (&#8220;CSI&#8221;) &#8211; Letter Agreement and Management Agreements: </span>On January 1, 2019, the Company entered into a letter agreement with CSI, a related party affiliated
                with the family of Mr. Evangelos J. Pistiolis, which detailed the services and fees for the management of the Company&#8217;s fleet.</div>
            </td>

  </tr>


</table>
</ix:continuation>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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</ix:continuation>

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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; margin-left: 18pt;">The fees charged by and expenses relating to CSI for the six months ended June 30, 2023 and 2024 are as follows:</div>
</ix:nonNumeric></ix:continuation>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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</ix:continuation></ix:continuation>
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<div style="margin-left: 18pt;">
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  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 28%;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top; white-space: nowrap;" colspan="6">
                <div style="text-align: center; font-weight: bold;">Six Months Ended June 30,</div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 48%;">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 28%;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
                <div style="text-align: center; font-weight: bold;"> 2023<br/>
                </div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
                <div style="text-align: center; font-weight: bold;">2024<br/>
                </div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 48%;">
                <div style="text-align: justify; font-weight: bold;">Presented in:</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; background-color: rgb(204, 238, 255); text-align: left;">
                <div>Management fees</div>
              </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
                <div><ix:nonFraction name="tops:ManagementFees" id="Fact_ad43a5371bb2414aaec43c164e4edc50" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">912</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
                <div><ix:nonFraction name="tops:ManagementFees" id="Fact_cd5dd1317dbf43299f149be408da55ec" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">948</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Management fees - related parties -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: middle; width: 28%; text-align: left;" rowspan="2" colspan="1">
                <div>Superintendent fees</div>
              </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
                <div><ix:nonFraction name="tops:SuperintendentFees" id="Fact_a955307b8ad64923b8e92ee48778715a" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VesselOperatingExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
                <div><ix:nonFraction name="tops:SuperintendentFees" id="Fact_e72c81d29a2c405288278ed55c542e91" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VesselOperatingExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">14</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left;">
                <div>Vessel operating expenses -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1" rowspan="1"><ix:nonFraction name="tops:SuperintendentFees" id="Fact_667e54ad67214d10b75031ca561f963e" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_DryDockingCostsMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction> <br/>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1" rowspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1" rowspan="1"><ix:nonFraction name="tops:SuperintendentFees" id="Fact_32e25b58d7bf4265ae9419673c50928a" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_DryDockingCostsMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">74</ix:nonFraction><br/>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1" rowspan="1">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left;" rowspan="1">
                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Dry-docking costs -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255); white-space: nowrap;">
                <div>Accounting and reporting cost</div>
              </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
                <div><ix:nonFraction name="tops:AccountingAndReportingCosts" id="Fact_e6aa8b2b932a4d9da9099aca1fc9d279" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">180</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
                <div><ix:nonFraction name="tops:AccountingAndReportingCosts" id="Fact_547ce7f5ee9249eaa6d9a2c6113fcbb2" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">180</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Management fees - related parties -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 28%; text-align: left; white-space: nowrap;">
                <div>Commission on charter hire agreements</div>
              </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
                <div><ix:nonFraction name="tops:CommissionOnCharterHireAgreements" id="Fact_de0729945fe045c6939f5042e7dd3500" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VoyageExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">514</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
                <div><ix:nonFraction name="tops:CommissionOnCharterHireAgreements" id="Fact_f975f683e9764269978414fa1253c315" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VoyageExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">508</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left;">
                <div>Voyage expenses - Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Financing fees</div>
              </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
                <div><ix:nonFraction name="tops:FinancingFeesCapitalized" id="Fact_500d74874ba2476bb4a626501ae13f70" contextRef="c20230630_BalanceSheetLocationAxis_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
                <div><ix:nonFraction name="tops:FinancingFeesCapitalized" id="Fact_76fd87fe43ae4b05823603ef955e72d4" contextRef="c20240630_BalanceSheetLocationAxis_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">306</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Net in Current and Non-current portions of long-term debt &#8211; Balance Sheet</div>
              </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 28%;">
                <div style="text-align: justify; font-weight: bold;">Total<br/>
                </div>
              </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" id="Fact_94c18ba0f9914dc68afa420d19b1b40a" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,613</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
                <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" id="Fact_4ad076dd2cac4e61a4bf3c43ffcbaf82" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,030</ix:nonFraction></div>
              </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 48%;">&#160;</td>

  </tr>


</table>
      </div>
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      </div>
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    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(c)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold; font-style: italic;">Series F Shares to Africanus Inc (&#8220;Africanus&#8221;):</span><span style="font-weight: bold;"> </span>On June 30, 2023 the Company declared a dividend of $<ix:nonFraction name="tops:TemporaryEquityDividendsCash" id="Fact_12dbb6c384cf42889130fd98966e9527" contextRef="c20230101to20230630_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,484</ix:nonFraction> for the six months ended June 30, 2023. As of December 31, 2023 and June 30, 2024 there were <ix:nonFraction name="tops:TemporaryEquityDividendsPayableCurrent" id="Fact_fdf8a62ad4cd4533bec159ca777c28cc" contextRef="c20231231_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt-sec:numwordsen"><ix:nonFraction name="tops:TemporaryEquityDividendsPayableCurrent" id="Fact_15cc2826359a40ebafec9954c208a1a3" contextRef="c20240630_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt-sec:numwordsen">no</ix:nonFraction></ix:nonFraction> dividends due to Africanus. On February 6, 2024 the Company redeemed the remaining <ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" id="Fact_994a6dac3b2e47e1bf66ffc71ed9828b" contextRef="c20240206to20240206_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">3,659,627</ix:nonFraction> Series F Shares for $<ix:nonFraction name="tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" id="Fact_afea6a59ed914499b2b3d7fdca53098f" contextRef="c20240206to20240206_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">43,916</ix:nonFraction>.</div>
            </td>

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</table>
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      </div>
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    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(d)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold; font-style: italic;">Charter party with Central Tankers Chartering Inc (&#8220;CTC&#8221;):</span> For the six months ended June 30, 2023 and 2024 the CTC time charter generated $<ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_c7dfa59545b244d3ad5400f569c966ed" contextRef="c20230101to20230630_CounterpartyNameAxis_CentralTankersCharteringIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,435</ix:nonFraction> and $<ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_f172b9f7edaf43878be715d26360a09c" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralTankersCharteringIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,459</ix:nonFraction> of revenue
                respectively, presented in Time charter revenues from related parties in the accompanying unaudited interim condensed consolidated statements of comprehensive income. As of June 30, 2024, there were <ix:nonFraction name="us-gaap:OtherReceivables" id="Fact_3f3a8bd0e6014acbb4fec2debc368eeb" contextRef="c20240630_CounterpartyNameAxis_CentralTankersCharteringIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt-sec:numwordsen">no</ix:nonFraction> amounts due from CTC.</div>
            </td>

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      </div>
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        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


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    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(e)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><span style="font-weight: bold; font-style: italic; font-size: 10pt; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">Advances for Asset Acquisition to Related Party</span>:</span><span style="font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"> </span><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">On June 14, 2024 the Company entered into a
                    non-binding letter of intent (&#8220;No-Shop LOI&#8221;) with Mr. Evangelos J. Pistiolis whereby the latter was precluded from marketing or selling the M/Y Para Bellvm (<span style="text-indent: 0pt;"><ix:nonFraction name="tops:PercentageOwnershipOfYacht" id="Fact_a9e24f280c9c4db7ae30e8c60bc84163" contextRef="c20240614_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">100</ix:nonFraction></span>% owned by him) except to the Company for <span style="text-indent: 0pt;"><ix:nonNumeric name="tops:NoShopClauseTerm" id="Fact_ffb042bcd1614e42a2d0d16ab10c90eb" contextRef="c20240101to20240630_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" format="ixt-sec:durwordsen">one month</ix:nonNumeric></span>. The
                    consideration for the No-Shop LOI was $<span style="text-indent: 0pt;"><ix:nonFraction name="tops:NoShopClauseConsiderationPaid" id="Fact_a7ebb35538e44fa48ee8763695f818f2" contextRef="c20240614to20240614_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,000</ix:nonFraction></span>. The Company on July 12, 2024 entered into a share purchase agreement (&#8220;SPA&#8221;)
                    for the purchase of M/Y Para Bellvm and the No-Shop LOI consideration was netted-off with the consideration payable by the Company for the yacht&#8217;s purchase (Note 12)</span><span style="font-size: 10pt; font-family: 'Times New Roman';">.</span></div>
              </td>

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      <div>
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    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(f)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                  <div><span style="font-weight: bold; font-style: italic; font-size: 10pt; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"><span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">Personal Guarantee
                          for HSBC loan</span></span>:</span><span style="font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"> </span><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">On January 15, 2024 the Company entered into a bridge loan with HSBC Private Bank (Suisse) SA (&#8220;HSBC&#8221;) (Note 7).</span>
                    As a prerequisite for granting the loan to the Company, HSBC requested a personal guarantee from Mr. Evangelos J. Pistiolis, which he provided in exchange for an arrangement fee of<span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"> <span style="text-indent: 0pt;"><ix:nonFraction name="tops:DebtInstrumentArrangementFeePercentage" id="Fact_ed52d7c145274f9cb29ce326491abc50" contextRef="c20240115to20240115_DebtInstrumentAxis_HsbcLoanMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U004" decimals="4" scale="-2" format="ixt:num-dot-decimal">1.00</ix:nonFraction></span>%. Since the loan was drawn-down and shortly after repaid, the Company accelerated the amortization of this arrangement fee that resulted in an expense of $<span style="text-indent: 0pt;"><ix:nonFraction name="tops:DebtInstrumentArrangementFee" id="Fact_72c378c89a1847008bb483f03469a78c" contextRef="c20240101to20240630_DebtInstrumentAxis_HsbcLoanMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">280</ix:nonFraction></span>, included in Interest and finance costs in the accompanying Statement of comprehensive income</span><span style="font-size: 10pt; font-family: 'Times New Roman';">.</span></div>
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      </div>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="width: 100%;" class="BRPFPageFooter"></div>

        <div style="text-align: center;" class="BRPFPageNumberArea"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-8</span></div>

        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

        <div style="width: 100%;" class="BRPFPageHeader">
          <div>
            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

          </div>

        </div>

      </div>

      <!--PROfilePageNumberReset%Num%10%F-%%--> </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <ix:nonNumeric name="us-gaap:LesseeOperatingLeasesTextBlock" id="Text_adb61a1aa08e487ea7881abd9f6bd868" contextRef="c20240101to20240630" escape="true" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805241">
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    <td style="width: 27pt; vertical-align: top; font-weight: bold;">6.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Leases</div>
            </td>

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</ix:nonNumeric>
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      </div>
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<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Future minimum operating lease payments:</div>
</ix:continuation>

      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805243" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805244"><ix:nonNumeric name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" id="Text_7dca6edb9cb04cd29195a8d702407b28" contextRef="c20240101to20240630" escape="true" continuedAt="Text_cc2022445b04470f88be9ba5e77a317f1">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company&#8217;s future minimum operating lease payments required to be made after June 30, 2024, relating to the bareboat chartered-in vessels M/T Eco Bel Air and M/T
        Eco Beverly Hills are as follows:</div>
</ix:nonNumeric></ix:continuation>
      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805244" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805245"><ix:continuation id="Text_cc2022445b04470f88be9ba5e77a317f1" continuedAt="Text_cc2022445b04470f88be9ba5e77a317f2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation></ix:continuation>
      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805245" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805246"><ix:continuation id="Text_cc2022445b04470f88be9ba5e77a317f2">
<table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


  <tr>

    <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Year ending <span style="text-indent: 0pt;">December 31</span>,</div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" colspan="2">
              <div style="text-align: center; font-weight: bold;">Bareboat charter lease payments</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: #CCEEFF;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2024</span> (remainder)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" id="Fact_7bc108a6365947a29b195aacdac10037" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,942</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2025</span><br/>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" id="Fact_d3053fc15e71464ca26f01f1f5780abc" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,777</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: #CCEEFF;">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" id="Fact_d61e4868786a41faa9329a59edf03062" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">11,719</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Less imputed interest</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" id="Fact_911182e070a94d6d9b6ac0729d74472b" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">872</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: #CCEEFF;">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total Lease Liability</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" id="Fact_8c2f0873f2724dd69aba5098ee71a711" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">10,847</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; text-indent: -9pt; margin-left: 9pt; width: 88%;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: #CCEEFF;">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Presented as follows:</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Current portion of Operating lease liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" id="Fact_a24b12b719b641319ab8427d63d01e5d" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7,669</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: #CCEEFF;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Non-current portion of Operating lease liabilities</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" id="Fact_55f1bb0c5062436ca42950ce05d08df6" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,178</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
</ix:continuation></ix:continuation>

      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805246" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805247">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805247" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805248">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The average remaining lease term on our chartered-in contracts greater than 12 months is <ix:nonNumeric name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" id="Fact_babe3ef19f6c4c29a8738fce8220f34b" contextRef="c20240630" format="ixt-sec:durmonth">17.2</ix:nonNumeric> months.</div>
</ix:continuation>
      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805248" continuedAt="Text_a2fb01df5a2a4cc6a0a6802dc40805249">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_a2fb01df5a2a4cc6a0a6802dc40805249">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The bareboat chartered-in vessels generated revenue for the six months ended June 30, 2024 amounting to $<ix:nonFraction name="us-gaap:OperatingLeaseLeaseIncome" id="Fact_c58f43311e6b4303869e9e6f8028f08e" contextRef="c20240101to20240630_PropertyPlantAndEquipmentByTypeAxis_MTEcoBelAirAndMTEcoBeverlyHillsMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7,863</ix:nonFraction>. The discount rate used to calculate the present value of lease payments was calculated by taking into account the original lease term and lease payments and was
        estimated to be <ix:nonFraction name="us-gaap:LesseeOperatingLeaseDiscountRate" id="Fact_294599e22e5a4295aff7355c8db5a8d5" contextRef="c20240630" unitRef="U004" decimals="4" scale="-2" format="ixt:num-dot-decimal">6.72</ix:nonFraction>% (same as the weighted average discount rate), which was the Company&#8217;s estimated incremental borrowing rate, at the
        inception of the lease, that reflects the interest the Company would have to pay to borrow funds on a collateralized basis over a similar term and similar economic environment. The cash paid for operating leases with original terms greater than 12
        months was $<ix:nonFraction name="us-gaap:OperatingLeasePayments" id="Fact_f8ad2f30ee21476ab7334fd5c2f6b4ba" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,096</ix:nonFraction> for the six months ended June 30, 2024.</div>
</ix:continuation>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>


      <ix:nonNumeric name="us-gaap:OperatingLeasesOfLessorDisclosureTextBlock" id="Text_6d349cf1ebf44636b564df7e373c2806" contextRef="c20240101to20240630" escape="true" continuedAt="Text_b4422a18297a46008dee01755e214f5c1">
<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Lease arrangements, under which the Company acts as the lessor</div>
</ix:nonNumeric>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c1" continuedAt="Text_b4422a18297a46008dee01755e214f5c2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c2" continuedAt="Text_b4422a18297a46008dee01755e214f5c3">
<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Charter agreements:</div>
</ix:continuation>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c3" continuedAt="Text_b4422a18297a46008dee01755e214f5c4">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company operated <ix:nonFraction name="tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" id="Fact_3d24561289ce4e8dae6ddc4fe31c2fd9" contextRef="c20240101to20240630_CounterpartyNameAxis_WecoTankersASMember" unitRef="U005" decimals="INF" scale="0" format="ixt-sec:numwordsen">one</ix:nonFraction> vessel
        (M/T Marina Del Ray) under a time charter with Weco Tankers A/S, <ix:nonFraction name="tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" id="Fact_d428131d3c77435cb4dab900047f66d5" contextRef="c20240101to20240630_CounterpartyNameAxis_CentralTankersCharteringIncMember" unitRef="U005" decimals="INF" scale="0" format="ixt-sec:numwordsen">one</ix:nonFraction> vessel (M/T Eco Oceano Ca) under a time charter with CTC, <ix:nonFraction name="tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" id="Fact_0aff0926772e43b0b57358aebd4fd68a" contextRef="c20240101to20240630_CounterpartyNameAxis_ClearlakeShippingPteLtdMember" unitRef="U005" decimals="INF" scale="0" format="ixt-sec:numwordsen">two</ix:nonFraction> vessels (M/T Eco West Coast and M/T Eco Malibu) with Clearlake Shipping Pte Ltd and <ix:nonFraction name="tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" id="Fact_ee5db46aeb054b2ca7d79e8cc4f69438" contextRef="c20240101to20240630_CounterpartyNameAxis_TrafiguraMaritimeLogisticsPteLtdMember" unitRef="U005" decimals="INF" scale="0" format="ixt-sec:numwordsen">four</ix:nonFraction> vessels (M/T&#8217;s Eco Bel Air, Eco Beverly Hills, Julius Caesar and Legio X Equestris) under time charters with Trafigura Maritime Logistics Pte Ltd.</div>
</ix:continuation>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c4" continuedAt="Text_b4422a18297a46008dee01755e214f5c5">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>

      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c5" continuedAt="Text_b4422a18297a46008dee01755e214f5c6"><ix:nonNumeric name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" id="Text_371e7f5a9cbd40f3b2de0951d073c77a" contextRef="c20240101to20240630" escape="true" continuedAt="Text_da42e532abb24d80a76d7f7ee8c41d9e1">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Future minimum time-charter receipts of the Company&#8217;s vessels in operation as of June 30, 2024, based on commitments relating to non-cancellable time charter
        contracts, are as follows:</div>
</ix:nonNumeric></ix:continuation>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c6" continuedAt="Text_b4422a18297a46008dee01755e214f5c7"><ix:continuation id="Text_da42e532abb24d80a76d7f7ee8c41d9e1" continuedAt="Text_da42e532abb24d80a76d7f7ee8c41d9e2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation></ix:continuation>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c7" continuedAt="Text_b4422a18297a46008dee01755e214f5c8"><ix:continuation id="Text_da42e532abb24d80a76d7f7ee8c41d9e2">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


  <tr>

    <td valign="bottom" style="vertical-align: bottom;">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Year ending <span style="text-indent: 0pt;">December 31</span>,</div>
            </td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: middle; white-space: nowrap;" colspan="2">
              <div style="text-align: center; font-weight: bold;">Time Charter receipts</div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2024</span> (remaining)</div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" id="Fact_fd623161854c4cfe83e20a404ac88ba3" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">42,402</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2025</span><br/>
              </div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" id="Fact_fcf9858fa7c64e2d90ab681ca37bc299" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">85,085</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2026</span><br/>
              </div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedTwoYears" id="Fact_7273e6c55c62462b8aab718f6d6632c3" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">60,782</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%;">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2027</span><br/>
              </div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div><ix:nonFraction name="us-gaap:LessorOperatingLeasePaymentsToBeReceivedThreeYears" id="Fact_27f8ede76a6642eaabdac848fcb86bc8" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">36,816</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2028</span> and thereafter<br/>
              </div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
              <div><ix:nonFraction name="tops:LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" id="Fact_18c18ceec23a4cd0b71c3b598218c631" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">81,173</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 88%;">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total</div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LessorOperatingLeasePaymentsToBeReceived" id="Fact_c93d8bee88c2462e90f214366dfa6843" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">306,258</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
</ix:continuation></ix:continuation>

      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c8" continuedAt="Text_b4422a18297a46008dee01755e214f5c9">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_b4422a18297a46008dee01755e214f5c9">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">In arriving at the minimum future charter revenues, an estimated <ix:nonNumeric name="tops:EstimatedOffHireTimePeriod" id="Fact_1864a1e890e54418b1d9e00cb7123172" contextRef="c20240101to20240630" format="ixt-sec:durwordsen">20 days</ix:nonNumeric>
        off-hire time to perform scheduled dry-docking in the year the drydocking is expected on each vessel has been deducted, and it has been assumed that no additional off-hire time is incurred, although there is no assurance that such estimate will be
        reflective of the actual off-hire in the future.</div>
</ix:continuation>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageFooter" style="width: 100%;"></div>

        <div style="text-align: center;" class="BRPFPageNumberArea"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-9</span></div>

        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

        <div class="BRPFPageHeader" style="width: 100%;">
          <div>
            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

          </div>

        </div>

      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <ix:nonNumeric name="us-gaap:DebtDisclosureTextBlock" id="Text_e7e5ce02002945a295cf1d0f17d348ad" contextRef="c20240101to20240630" escape="true" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec1">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">7.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-weight: bold;">Debt:</div>
          </td>

  </tr>


</table>
</ix:nonNumeric>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>
</ix:continuation>

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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Details of the Company&#8217;s credit facilities are discussed in Note 7 of the Company&#8217;s annual financial statements for the year ended December 31, 2023 and changes in the
      six months ended June 30, 2024 are discussed below.</div>
</ix:nonNumeric></ix:continuation>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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</ix:continuation></ix:continuation>
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  <tr>

    <td valign="bottom" style="vertical-align: bottom;">
            <div style="text-align: justify; font-weight: bold;">Bank / Vessel(s)</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="6">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" style="text-align: center; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: center; white-space: nowrap;" colspan="2">
            <div style="font-weight: bold;">December 31,</div>
            <div style="font-weight: bold;">2023 </div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: center; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: center; white-space: nowrap;" colspan="2">
            <div style="font-weight: bold;">June 30,</div>
            <div style="font-weight: bold;">2024 </div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total long term debt:</div>
          </td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top;" colspan="2">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" rowspan="1">2<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">nd</sup> AVIC Facility (<ix:nonNumeric name="tops:DebtInstrumentVesselFinanced" id="Fact_ce2fa878f4664002b943197ffbc819fb" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondAvicFacilityMember">M/T Eco West Coast</ix:nonNumeric>) </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_fb7135d5c439411ea803dd3dd58ec905" contextRef="c20231231_DebtInstrumentAxis_SecondAvicFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">40,817</ix:nonFraction>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_49d93ad61e194257a71484c9f0fae095" contextRef="c20240630_DebtInstrumentAxis_SecondAvicFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">39,717</ix:nonFraction>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Huarong Facility (<span style="text-indent: 0pt;"><ix:nonNumeric name="tops:DebtInstrumentVesselFinanced" id="Fact_64c7474e609947a3b6558c3ab16a6f9f" contextRef="c20240101to20240630_DebtInstrumentAxis_HuarongFacilityMember">M/T Eco Malibu</ix:nonNumeric></span>)</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_d963cfa89b38466783151f11ce0613cb" contextRef="c20231231_DebtInstrumentAxis_HuarongFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">41,000</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_d71e5cc39f4c4475a16770d69d30d7b6" contextRef="c20240630_DebtInstrumentAxis_HuarongFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">39,900</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Cargill Facility (<span style="text-indent: 0pt;"><ix:nonNumeric name="tops:DebtInstrumentVesselFinanced" id="Fact_ab6b6dfd37684b48901d09c5008b2337" contextRef="c20240101to20240630_DebtInstrumentAxis_CargillFacilityMember">M/T Eco Marina Del Ray</ix:nonNumeric></span>)</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_6b1987aae677418699aaf6686b51fb3a" contextRef="c20231231_DebtInstrumentAxis_CargillFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">23,094</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_6b0de515a8d54fbb873a4ce38485ebc3" contextRef="c20240630_DebtInstrumentAxis_CargillFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;" rowspan="1">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">2<sup>nd</sup> CMBFL Facility (<ix:nonNumeric name="tops:DebtInstrumentVesselFinanced" id="Fact_2f2c4c51ca724e46bd53dd2191832375" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflFacilityMember">M/T Eco Marina Del Ray</ix:nonNumeric>)</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_a0414ed70222449aabbd10fbf00421ab" contextRef="c20231231_DebtInstrumentAxis_SecondCmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction> </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_b7fe596d65bf4126abd7e962fd5a5638" contextRef="c20240630_DebtInstrumentAxis_SecondCmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">28,000</ix:nonFraction> </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><sup>1st</sup> CMBFL Facility (<span style="text-indent: 0pt;"><ix:nonNumeric name="tops:DebtInstrumentVesselFinanced" id="Fact_7f175ca4561f48bc8384ad97d6ffadd5" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember">M/T Julius Caesar and M/T Legio X Equestris</ix:nonNumeric></span>)</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_11b1a6808cb146de9203c3e4e2a2408a" contextRef="c20231231_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">98,552</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_3921d6f6b2134bdf833e692c339277bf" contextRef="c20240630_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">123,618</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">1<sup>st</sup> AVIC Facility (<span style="text-indent: 0pt;"><ix:nonNumeric name="tops:DebtInstrumentVesselFinanced" id="Fact_adfdb66a1a124e509d7326819a907830" contextRef="c20240101to20240630_DebtInstrumentAxis_AvicFacilityMember">M/T Eco Oceano Ca</ix:nonNumeric></span>)</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_f5ebc3733a3841eda5c83934469063a9" contextRef="c20231231_DebtInstrumentAxis_AvicFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">42,777</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_c9e5c5e2b919470b82edd7bad9337063" contextRef="c20240630_DebtInstrumentAxis_AvicFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">41,422</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total long term debt</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_438b054018fe4abca8086ed9d316b548" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">246,240</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" id="Fact_52241ddf5b8b4deb866cead3b3e4c58f" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">272,657</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Less: Deferred finance fees</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="color: #000000;">(<ix:nonFraction name="us-gaap:DeferredFinanceCostsNet" id="Fact_1151f940dc8e4573b0ac2bd9c20f04f9" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,279</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="color: #000000;">)</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="color: #000000;">(<ix:nonFraction name="us-gaap:DeferredFinanceCostsNet" id="Fact_178687b43ebd4bf0bcb87d2b9251da0a" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">6,450</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
            <div style="color: #000000;">)</div>
          </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" rowspan="1">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Less: Debt discount relating to Vessel fair value participation liability</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" id="Fact_bf8ca57953c2429aadbca509a4139acf" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,463</ix:nonFraction>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">) </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" id="Fact_de5e08b376254880a378af09eb9edcda" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Total long term debt net of deferred finance fees and debt discounts</div>
            </div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="color: #000000; font-weight: bold;"><ix:nonFraction name="us-gaap:LongTermDebt" id="Fact_061666b0f2394ea7a18cdb49cba37eff" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">240,498</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="color: #000000; font-weight: bold;"><ix:nonFraction name="us-gaap:LongTermDebt" id="Fact_31760ac979e24cc79384d373bf429dac" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">266,207</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Presented:</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 76%; background-color: #CCEEFF;">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Current portion of long-term debt</div>
            </div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" id="Fact_15f2384a0cd240f29045085421f1f28a" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">12,418</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" id="Fact_d185fb0f19f747a2ad8d507c307995a9" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">13,993</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: top; width: 76%;" rowspan="1">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Long term debt</div>
          </td>

    <td valign="bottom" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" id="Fact_b8bc6004848b43a18808c671fccc7448" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">228,080</ix:nonFraction>
          </td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" id="Fact_9cae97ef56854c9ab8510cd8be3816ed" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">252,214</ix:nonFraction>
          </td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total Debt net of deferred finance fees</div>
          </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LongTermDebt" id="Fact_22d1aff4a5054126b6da9e65060a5122" contextRef="c20231231" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">240,498</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
            <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:LongTermDebt" id="Fact_dfb04d5e05534a0f9617ee20e13e9cb5" contextRef="c20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">266,207</ix:nonFraction></div>
          </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
</ix:continuation></ix:continuation>

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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>
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    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec6" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec7">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="text-decoration: underline;"><span style="font-weight: bold; font-style: italic;">Cargill Facility</span></span><br/>
    </div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec7" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec8">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
    </div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec8" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec9">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">On June 29, 2018 the Company entered into a Sale and Leaseback agreement (&#8220;SLB&#8221;) and a <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_b5a9cfbeefd4439f9edf92dd0a52981b" contextRef="c20240101to20240630_DebtInstrumentAxis_CargillFacilityMember" format="ixt-sec:durwordsen">five-year</ix:nonNumeric> time charter with Cargill International SA (&#8220;Cargill&#8221;), a non-affiliated party, for its newbuilding vessel M/T Eco Marina Del Ray delivered in March 2019.
          Consummation of the SLB took place on the vessel&#8217;s delivery date. Following the sale, the Company bareboat chartered back the vessel at a bareboat hire rate of $<ix:nonFraction name="tops:SaleLeasebackTransactionBareboatHireRatePerDay" id="Fact_d7d19cd2e3a6499894687d07f0cf485e" contextRef="c20180629to20180629_DebtInstrumentAxis_CargillFacilityMember" unitRef="U001" decimals="0" scale="0" format="ixt:num-dot-decimal">8,600</ix:nonFraction> per day and simultaneously the vessel commenced its <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_6b8e67a134eb4699bc25f7ac75d07849" contextRef="c20240101to20240630_DebtInstrumentAxis_CargillFacilityMember" format="ixt-sec:durwordsen">five-year</ix:nonNumeric> time
          charter with Cargill. As part of this transaction, the Company had the obligation to buy back the vessel at the end of the <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_eb0e406bbcc04bc7820521c4c8d03159" contextRef="c20240101to20240630_DebtInstrumentAxis_CargillFacilityMember" format="ixt-sec:durwordsen">five-year</ix:nonNumeric>
          period for $<ix:nonFraction name="us-gaap:ContractualObligation" id="Fact_e0b24ebd7601443fa2c05d2ff713e95a" contextRef="c20180629_DebtInstrumentAxis_CargillFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">22,671</ix:nonFraction>. The Company had also entered into a fair value appreciation sharing agreement with Cargill whereby it would share
          with the latter <ix:nonFraction name="tops:PercentageOfExcessFairMarketValueOfVessel" id="Fact_0e232c60a3a44b76a8e79103bb4535db" contextRef="c20240101to20240630_DebtInstrumentAxis_CargillFacilityMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">25</ix:nonFraction>% of the excess of the fair market value of the vessel over a predetermined amount amortized on a daily basis to the
          facility&#8217;s maturity when the vessel was sold or when the loan matured. As a result of Cargill&#8217;s entitlement to participate in the appreciation of the market value of the vessel and the Company recognized a participation liability of $<ix:nonFraction name="tops:VesselFairValueParticipationLiabilityCurrent" id="Fact_fa68e1eaaeb3498887b5bb2f8650fc4f" contextRef="c20231231_DebtInstrumentAxis_CargillFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,000</ix:nonFraction> as of December 31, 2023, presented in &#8220;Vessel fair value participation liability&#8221; in the consolidated balance sheets, with a corresponding debit
          to a debt discount account, presented contra to the loan balance. The Company purchased the vessel on May 1, 2024, on which date the value of the Fair value participation was $<ix:nonFraction name="tops:VesselFairValueParticipationLiabilityCurrent" id="Fact_4267762b0c0647a483b4ebd5c57b31f7" contextRef="c20240501_DebtInstrumentAxis_CargillFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">4,956</ix:nonFraction>. During the six months ended June 30, 2024, the Company amortized $<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" id="Fact_3ac4378005db4fdd966adffe0fb17c23" contextRef="c20240101to20240630_DebtInstrumentAxis_CargillFacilityMember_IncomeStatementLocationAxis_InterestAndDebtExpenseMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,419</ix:nonFraction>
          of Debt discount related to this fair value participation liability, such amortization is presented in Interest and finance costs in the unaudited interim condensed consolidated statements of comprehensive income</span>.</span><br/>
    </div>
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    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec9" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec10">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> <br/>
      </span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec10" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec11">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="text-decoration: underline;"><span style="background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; font-variant: normal; text-transform: none;">1st CMBFL SLBs</span></span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec11" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec12">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><br/>
      </span></div>
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    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec12" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec13">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">On November 23, 2021 the Company entered into an SLB with China Merchants Bank Financial Leasing Co. Ltd. (&#8220;CMBFL&#8221;), for its vessels M/T Julius Caesar and M/T Legio X Equestris. Consummation of the SLB took place on January
          17 and March 2, 2022, respectively (the &#8220;Old CMBFL SLBs&#8221;). Following the sale, the Company has bareboat chartered back the vessels for a period of <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_4a41660e111a4784baf67dc1d0a29e6c" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember" format="ixt-sec:durwordsen">eight years</ix:nonNumeric> at bareboat hire rates comprising of <ix:nonFraction name="tops:DebtInstrumentNumberOfPaymentInstallments" id="Fact_82d8e906343142fea90e63ca805aacf3" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U006" decimals="0" scale="0" format="ixt:num-dot-decimal">32</ix:nonFraction> consecutive <ix:nonNumeric name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment" id="Fact_34f00a49f5dd43d98cc86bafdef4f0f9" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember">quarterly</ix:nonNumeric> installments of $<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" id="Fact_2d01ff4118b34cb09b3f1d1b587b7123" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">675</ix:nonFraction> and a balloon payment of $<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" id="Fact_f5b1211ac3704e36addcf05347e9ea8a" contextRef="c20240630_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">32,403</ix:nonFraction> payable together with the last installment, plus interest based on the <ix:nonNumeric name="tops:DebtInstrumentTermOfVariableRate" id="Fact_cdf0336b114a428d88eb464170f3ef68" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember_VariableRateAxis_LondonInterbankOfferedRateMember" format="ixt-sec:durwordsen">three months</ix:nonNumeric> LIBOR (that was switched to Term SOFR in July 2023 and September 2023 for M/T Julius Caesar and M/T Legio X Equestris respectively) plus <ix:nonFraction name="us-gaap:DebtInstrumentBasisSpreadOnVariableRate1" id="Fact_5e6971085b344ab4b4db66b492043ca3" contextRef="c20230701to20230731_DebtInstrumentAxis_CmbflFacilityMember_PropertyPlantAndEquipmentByTypeAxis_MTJuliusCaesarMember_VariableRateAxis_TermSecuredOvernightFinancingRateSOFRRateMember" unitRef="U004" decimals="4" scale="-2" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:DebtInstrumentBasisSpreadOnVariableRate1" id="Fact_3dda7ddd4dae4d64ac4a65861dc2aa30" contextRef="c20230901to20230930_DebtInstrumentAxis_CmbflFacilityMember_PropertyPlantAndEquipmentByTypeAxis_MTLegioXEquestrisMember_VariableRateAxis_TermSecuredOvernightFinancingRateSOFRRateMember" unitRef="U004" decimals="4" scale="-2" format="ixt:num-dot-decimal">2.60</ix:nonFraction></ix:nonFraction>%.</span><br/>
      </span></div>
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    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec13" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec14">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"> <br/>
        </span></span></div>
</ix:continuation>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div style="width: 100%;" class="BRPFPageFooter"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-10</span></div>

      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

      <div style="width: 100%;" class="BRPFPageHeader">
        <div>
          <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

          <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

        </div>

      </div>

    </div>

    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec14" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec15">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">On January 16 and January 23, 2024, the Company exercised its purchase options under the Old CMBFL SLBs and took full ownership of M/Ts Julius Caesar and Legio X Equestris for $<ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentAdditions" id="Fact_8691f013219040759a0368647adb5252" contextRef="c20240116to20240116_PropertyPlantAndEquipmentByTypeAxis_MTJuliusCaesarMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">48,604</ix:nonFraction> and $<ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentAdditions" id="Fact_e7924754e63b4f029a5bec30d6d89484" contextRef="c20240123to20240123_PropertyPlantAndEquipmentByTypeAxis_MTLegioXEquestrisMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">49,272</ix:nonFraction> respectively.
        Following the vessels purchase that was facilitated via Company&#8217;s cash and a short-term revolving bridge loan from HSBC Private Bank (Suisse) SA (&#8220;HSBC&#8221; and the &#8220;HSBC Bridge&#8221;), the Company on January 18 and January 25, 2024 concluded SLBs (the &#8220;1st
        CMBFL SLBs&#8221;) for the financing of M/Ts Julius Caesar and Legio X Equestris respectively from the same institution (CMBFL). The duration of the 1st CMBFL SLBs is for <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_2166b28f61664284a5d9e0fe4e867688" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember" format="ixt-sec:durwordsen">eight years</ix:nonNumeric> and the Company has continuous options, after the first year, to buy back the vessels at purchase prices stipulated in the 1st CMBFL SLBs depending on when the option will be exercised and at the end of
        the <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_f6973cc0ae9241b482ff7742ede73957" contextRef="c20240101to20240630_DebtInstrumentAxis_CmbflFacilityMember" format="ixt-sec:durwordsen">eight-year</ix:nonNumeric> period the Company has an option to buy back the vessels for a consideration of $<ix:nonFraction name="tops:PurchasePriceOfVesselIfOptionIsExercised" id="Fact_90b50c919dc34d488dd80248da7a994c" contextRef="c20240118_DebtInstrumentAxis_CmbflFacilityMember_PropertyPlantAndEquipmentByTypeAxis_MTJuliusCaesarMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="tops:PurchasePriceOfVesselIfOptionIsExercised" id="Fact_87d6a28f39b64a6abd40043de80fae3f" contextRef="c20240125_DebtInstrumentAxis_CmbflFacilityMember_PropertyPlantAndEquipmentByTypeAxis_MTLegioXEquestrisMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">37,500</ix:nonFraction></ix:nonFraction> per vessel. The 1st CMBFL SLBs have a fixed bareboat hire rate of $<ix:nonFraction name="tops:SaleLeasebackTransactionBareboatHireRatePerAnnum" id="Fact_c804aaa8e9c54f9a88dff2647ffd41dc" contextRef="c20240118to20240118_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">7,300</ix:nonFraction>
        per annum that includes both interest and repayment. The consideration from the 1st CMBFL SLBs amounted to $<ix:nonFraction name="us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment" id="Fact_dbd29ffdf2e7466b9767bf8e5691116d" contextRef="c20240118to20240125_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">125,000</ix:nonFraction> ($<ix:nonFraction name="us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment" id="Fact_3176280e10644c3ea49271ff19441240" contextRef="c20240118to20240118_DebtInstrumentAxis_CmbflFacilityMember_PropertyPlantAndEquipmentByTypeAxis_MTJuliusCaesarMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment" id="Fact_1c7f2ab59a3644caa49040c61b7622b3" contextRef="c20240125to20240125_DebtInstrumentAxis_CmbflFacilityMember_PropertyPlantAndEquipmentByTypeAxis_MTLegioXEquestrisMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">62,500</ix:nonFraction></ix:nonFraction> per vessel) and the SLBs have similar customary covenants and event of default clauses as the SLBs that preceded them with CMBFL. Under the
        HSBC Bridge the Company drew down $<ix:nonFraction name="us-gaap:ProceedsFromShortTermDebt" id="Fact_e08264544cfd42f2be2d58ea13416628" contextRef="c20240116to20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:RepaymentsOfShortTermDebt" id="Fact_95fbe94fef404c76a8fa9a88ff45fc0c" contextRef="c20240118to20240118_DebtInstrumentAxis_HsbcBridgeFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">20,000</ix:nonFraction></ix:nonFraction> on January 16, 2024 for the purchase of M/T Julius Caesar that were repaid on January 18,
        2024 and another $<ix:nonFraction name="us-gaap:RepaymentsOfShortTermDebt" id="Fact_9592170d28b74c4e90b457c8e7ab9eb1" contextRef="c20240125to20240125_DebtInstrumentAxis_HsbcBridgeFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal"><ix:nonFraction name="us-gaap:ProceedsFromShortTermDebt" id="Fact_697637be482446f1929a66ec5cb12757" contextRef="c20240123to20240123_DebtInstrumentAxis_HsbcBridgeFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">8,000</ix:nonFraction></ix:nonFraction> on January 23, 2024 for the purchase of M/T Legio X Equestris that were repaid on January 25, 2024. The HSBC
        Bridge was for a maximum amount of $<ix:nonFraction name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" id="Fact_936ea2855e224ca797b6f0722b6a05b4" contextRef="c20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">24,000</ix:nonFraction> at any time, carried an interest of <ix:nonFraction name="us-gaap:DebtInstrumentBasisSpreadOnVariableRate1" id="Fact_706b8398db2046ee84d0450d4b81e50e" contextRef="c20240116to20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember_VariableRateAxis_TermSecuredOvernightFinancingRateSOFRRateMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">3</ix:nonFraction>% plus term SOFR and was guaranteed by Mr. Evangelos J. Pistiolis, for which guarantee Mr. Evangelos J. Pistiolis charged the Company a <ix:nonFraction name="tops:DebtInstrumentFeePercentage" id="Fact_3c8133bdb56143e781a44971e0d811e3" contextRef="c20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">1</ix:nonFraction>% fee on the amounts drawn down.</span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec15" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec16">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"><br/>
        </span></span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec16" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec17">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">The 1st CMBFL SLBs were accounted for as a financing transaction, as control will remain with the Company and the <ix:nonFraction name="tops:NumberOfVesselsSold" id="Fact_a46dc1f42a884330af299649d08bb1de" contextRef="c20240630_DebtInstrumentAxis_CmbflFacilityMember" unitRef="U005" decimals="INF" scale="0" format="ixt-sec:numwordsen">two</ix:nonFraction> vessels will continue to be recorded as assets on the Company&#8217;s balance sheet. In addition, the Company has continuous options to repurchase the vessels below fair value.
        Finally, the Company treated the 1st CMBFL SLBs as a debt modification (refinancing) of the Old CMBFL SLBs.</span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec17" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec18">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"><br/>
        </span></span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec18" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec19">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="text-decoration: underline;"><span style="background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; font-variant: normal; text-transform: none;">2nd CMBFL SLB</span></span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec19" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec20">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"><br/>
        </span></span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec20" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec21">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">On May
      1, 2024 the Company consummated an SLB with CMBFL (the &#8220;2nd CMBFL SLB&#8221;), for its vessel M/T Eco Marina Del Ray. Following the sale, the Company has bareboat chartered back the vessel for a period of <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_071729707ac54a9eb3c7184fca9c1917" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" format="ixt-sec:durwordsen">seven years</ix:nonNumeric> at bareboat hire rates comprising of <ix:nonFraction name="tops:DebtInstrumentNumberOfPaymentInstallments" id="Fact_b0e408bcea9a4eecbf0ee112c710b37c" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U006" decimals="0" scale="0" format="ixt:num-dot-decimal">28</ix:nonFraction> consecutive <ix:nonNumeric name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment" id="Fact_865a7e3788e340a7a8401883ce8531a5" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember">quarterly</ix:nonNumeric> installments of $<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" id="Fact_096707a7ebf14dc49c4e17cf57593785" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">500</ix:nonFraction> and a
      balloon payment of $<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" id="Fact_25cd3086cef4484a99df8cfb08bf2e78" contextRef="c20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">14,000</ix:nonFraction> payable together with the last installment, plus interest based on the <ix:nonNumeric name="tops:DebtInstrumentTermOfVariableRate" id="Fact_28ddda2012084060b6cec7981816b40a" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" format="ixt-sec:durwordsen">three months</ix:nonNumeric> Term <span style="-sec-ix-hidden:Fact_de418613747646328f8ff31ac3b29715">SOFR</span> plus <ix:nonFraction name="us-gaap:DebtInstrumentBasisSpreadOnVariableRate1" id="Fact_534aa4a0f645476dba2297aa1033d887" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U004" decimals="4" scale="-2" format="ixt:num-dot-decimal">2.60</ix:nonFraction>%.</div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec21" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec22">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"><br/>
    </div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec22" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec23">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">As part
      of this transaction, the Company has continuous options to buy back the vessel at purchase prices stipulated in the bareboat agreement depending on when the option will be exercised and at the end of the <ix:nonNumeric name="us-gaap:SaleLeasebackTransactionLeaseTerm" id="Fact_43534259fa2a412eb205f69a18d48994" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" format="ixt-sec:durwordsen">seven-year</ix:nonNumeric> period it has an option to buy back the vessel at a cost represented by the balloon payment. The gross proceeds from the sale were $<ix:nonFraction name="us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment" id="Fact_923e2de4307e4f68a66d493aa65420fb" contextRef="c20240501to20240501_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">28,000</ix:nonFraction>.<br/>
    </div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec23" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec24">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"> <br/>
    </div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec24" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec25">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"> The 2nd
      CMBFL SLB contains customary covenants and event of default clauses, including cross-default provisions and restrictive covenants and performance requirements including (i) a ratio of total net debt to the aggregate market value of the Company&#8217;s
      fleet, current or future, of no more than <ix:nonFraction name="tops:DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" id="Fact_94f960ad85344c0f96fea6ee44ef290a" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">75</ix:nonFraction>% and (ii) minimum free liquidity of $<ix:nonFraction name="tops:DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" id="Fact_ef6a933b68dd4c998adc45a0b63abe4b" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">500</ix:nonFraction> per vessel at the guarantor&#8217;s level. Additionally, the 2nd CMBFL SLB contains restrictions on the shipowning company incurring further indebtedness or guarantees and paying
      dividends when in default or if such dividend payment would result in an event of default or termination event under the 2nd CMBFL SLB. The same dividend restrictions apply to the Company as well. The 2nd CMBFL SLB has a change of control provision
      whereby there may not be a change of control of the Company, save with the prior written consent of the financier.<br/>
    </div>
</ix:continuation>
    <div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec25" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec26">
<div><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"> </span><br/></div>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec26" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec27">
<div style="text-align: justify; font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">The
        2nd CMBFL SLB is secured mainly by the following:</div>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec27" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec28">
<div><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec28" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec29">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">
              <div>Ownership of M/T Eco Marina Del Ray;</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec29" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec30">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">
              <div>Assignment of insurances and earnings of M/T Eco Marina Del Ray;</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec30" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec31">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">
              <div>Specific assignment of any time charters of M/T Eco Marina Del Ray with duration of more than <ix:nonNumeric name="tops:DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" id="Fact_f6a13d30485d4ab19ea1a0f95af6307d" contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" format="ixt-sec:durmonth">12</ix:nonNumeric> months;</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec31" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec32">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Corporate guarantee of the Company;</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec32" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec33">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pledge of the shares of M/T Eco Marina Del Ray&#8217;s shipowning subsidiary;</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec33" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec34">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pledge over the earnings account of M/T Eco Marina Del Ray.</div>
            </td>

  </tr>


</table>
</ix:continuation>
    </div>

    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec34" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec35">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="text-decoration: underline;"><br/>
      </span></div>
</ix:continuation>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec35" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec36">
<div style="text-align: justify;"> <span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">The 2nd CMBFL SLB was accounted for as a financing transaction, as control will remain with the Company and the vessel will continue to be recorded as an asset on the Company&#8217;s balance sheet. In addition, the Company has continuous options
        to repurchase the vessel below fair value.</span></div>
</ix:continuation>
  </div>

  <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec36" continuedAt="Text_1dff41504db7419881106a8a6c79e0ec37">
<div><span style="text-decoration: underline;"><br/>
    </span></div>
</ix:continuation>
  <div>
    <ix:continuation id="Text_1dff41504db7419881106a8a6c79e0ec37">
<div style="text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">As of June 30, 2024, the Company was in compliance with all debt covenants with respect to its credit facilities. The fair value of debt outstanding on June 30, 2024, after excluding unamortized financing fees, amounted to $<ix:nonFraction name="us-gaap:DebtInstrumentFairValue" id="Fact_e1e43e64776f43a59a1c3e6b96c8342c" contextRef="c20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember_FairValueByFairValueHierarchyLevelAxis_FairValueInputsLevel2Member" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">268,250</ix:nonFraction> when valuing the 1st CMBFL SLBs on the basis of the Commercial Interest Reference Rates (&#8220;CIRR&#8221;s) as applicable on June 30, 2024, which is
        considered to be a Level 2 item in accordance with the fair value hierarchy. As of June 30, 2024 the applicable average SOFR was <ix:nonFraction name="tops:DebtInstrumentVariableInterestRate" id="Fact_ac176b04f2ed44118bfc92ba6c44fe05" contextRef="c20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember" unitRef="U004" decimals="3" scale="-2" format="ixt:num-dot-decimal">5.3</ix:nonFraction>%.</span><span style="text-decoration: underline;"><br/>
      </span> </div>
</ix:continuation>
    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="width: 100%;" class="BRPFPageFooter"></div>

      <div class="BRPFPageNumberArea" style="text-align: center;"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-11</span></div>

      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

      <div style="width: 100%;" class="BRPFPageHeader">
        <div>
          <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

          <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

        </div>

      </div>

    </div>

  </div>

</div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <ix:nonNumeric name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock" id="Text_0949cfb125b44684a2f63c188cb448cb" contextRef="c20240101to20240630" escape="true" continuedAt="Text_d7f0b07a24074d69b3454df4b8ade2d01">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">8.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Commitments and Contingencies:</div>
            </td>

  </tr>


</table>
</ix:nonNumeric>
      <ix:continuation id="Text_d7f0b07a24074d69b3454df4b8ade2d01" continuedAt="Text_d7f0b07a24074d69b3454df4b8ade2d02">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <div style="font-family: 'Times New Roman'; font-size: 10pt;">
        <ix:continuation id="Text_d7f0b07a24074d69b3454df4b8ade2d02">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">No commitments or contingences arose in the six months
          ended June 30, 2024.</div>
</ix:continuation>
      </div>


      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <ix:nonNumeric name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="Text_db6a1e81507b42e38bac606fea4cc6b8" contextRef="c20240101to20240630" escape="true" continuedAt="Text_a75e6cc9ec0842d2ba98e615eab2573a1">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">9.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Common Stock, Additional Paid-In Capital and Dividends:</div>
            </td>

  </tr>


</table>
</ix:nonNumeric>
      <ix:continuation id="Text_a75e6cc9ec0842d2ba98e615eab2573a1" continuedAt="Text_a75e6cc9ec0842d2ba98e615eab2573a2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_a75e6cc9ec0842d2ba98e615eab2573a2" continuedAt="Text_a75e6cc9ec0842d2ba98e615eab2573a3">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">A discussion of the
        Company&#8217;s <span style="font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: justify; text-indent: 0px; word-spacing: 0px; white-space: normal; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">common stock, additional paid-in capital and dividends can be found in the Company&#8217;s annual financial statements for the fiscal year ended December 31, 2023 which have been filed with the
          Securities and Exchange Commission on Form 20-F on March 29, 2024</span>.</div>
</ix:continuation>
      <ix:continuation id="Text_a75e6cc9ec0842d2ba98e615eab2573a3" continuedAt="Text_a75e6cc9ec0842d2ba98e615eab2573a4">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold;"><br/>
        </span> </div>
</ix:continuation>
      <ix:continuation id="Text_a75e6cc9ec0842d2ba98e615eab2573a4" continuedAt="Text_a75e6cc9ec0842d2ba98e615eab2573a5">
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="font-weight: bold; font-style: italic; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; text-transform: none;">Equity distribution agreement:</span><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> On </span><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">May 24, 2024, the Company, entered into an equity distribution agreement, or as they are commonly known, at-the-market offering (&#8220;ATM&#8221;), with Maxim Group LLC (&#8220;Maxim&#8221;). Under the ATM the Company may sell up to $<ix:nonFraction name="tops:CommonStockThatCanBeSoldValue" id="Fact_7cd4c920a15d41a9b056537ae7e922e7" contextRef="c20240524_SubsidiarySaleOfStockAxis_AtTheMarketOfferingMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,800</ix:nonFraction> of its common stock with Maxim acting as a sales agent. Since Maxim was acting solely as a sales agent, it had no right to require any common
          stock sales. No warrants, derivatives, or other share classes were associated with this ATM. The Company hasn&#8217;t issued any common shares pursuant to this ATM</span><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">.</span><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_a75e6cc9ec0842d2ba98e615eab2573a5" continuedAt="Text_a75e6cc9ec0842d2ba98e615eab2573a6">
<div><br/></div>
</ix:continuation>
    </div>

    <div>
      <ix:continuation id="Text_a75e6cc9ec0842d2ba98e615eab2573a6">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><ix:nonFraction name="us-gaap:DividendsCommonStock" id="Fact_f815152947484adf9020bbbd47679f14" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt-sec:numwordsen"><ix:nonFraction name="us-gaap:DividendsCommonStock" id="Fact_ba1aba9b5e7d449c851ee5cc853ecba2" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt-sec:numwordsen">No</ix:nonFraction></ix:nonFraction> dividends were paid to common stock holders in
        the six months ended June 30, 2023 and 2024.</div>
</ix:continuation>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <ix:nonNumeric name="us-gaap:EarningsPerShareTextBlock" id="Text_b1f7308c1c1d43d590c4c6c1569ca710" contextRef="c20240101to20240630" escape="true" continuedAt="Text_6ba0505c1b034667b873dd3989c8b67c1">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">10.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Earnings Per Common Share:</div>
            </td>

  </tr>


</table>
</ix:nonNumeric>
      <ix:continuation id="Text_6ba0505c1b034667b873dd3989c8b67c1" continuedAt="Text_6ba0505c1b034667b873dd3989c8b67c2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_6ba0505c1b034667b873dd3989c8b67c2" continuedAt="Text_6ba0505c1b034667b873dd3989c8b67c3">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">All shares issued are included in the Company&#8217;s common stock and have equal rights to vote and participate in dividends and in undistributed earnings. <ix:nonNumeric name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" id="Text_6f59670cf1744de88d5f6c9a62488f96" contextRef="c20240101to20240630" escape="true" continuedAt="Text_a49efae93c1c43e7af8628febc5cceac1"><span style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000;">The
        components of the calculation of basic and diluted Earnings per share for the six months ended June 30, 2023 and 2024 are as follows: </span></ix:nonNumeric></div>
</ix:continuation>
      <ix:continuation id="Text_a49efae93c1c43e7af8628febc5cceac1" continuedAt="Text_a49efae93c1c43e7af8628febc5cceac2"><ix:continuation id="Text_6ba0505c1b034667b873dd3989c8b67c3" continuedAt="Text_6ba0505c1b034667b873dd3989c8b67c4">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation></ix:continuation>
      <ix:continuation id="Text_a49efae93c1c43e7af8628febc5cceac2"><ix:continuation id="Text_6ba0505c1b034667b873dd3989c8b67c4" continuedAt="Text_6ba0505c1b034667b873dd3989c8b67c5">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" class="cfttable">


  <tr>

    <td valign="bottom" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: top; white-space: nowrap;" colspan="6">
              <div style="text-align: center; font-weight: bold;">Six months ended June 30,</div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom;">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">
              <div style="text-align: center; font-weight: bold;"> <span style="font-weight: bold;">2023</span><br/>
              </div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom;" colspan="2">
              <div style="text-align: center; font-weight: bold;">2024<br/>
              </div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Net Income</div>
            </td>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1"><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_3c4744d210a74ddf9d3cf62589ef754d" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">5,774</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1"><ix:nonFraction name="us-gaap:ProfitLoss" id="Fact_84030a9cf13c4c91ab769ca7b6dea857" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="text-indent: -9pt; margin-left: 9pt;">Less: Dividends of Preferred shares</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div style="font-weight: normal;">(<ix:nonFraction name="us-gaap:TemporaryEquityDividendsAdjustment" id="Fact_5417e157b50b489b946ae6333979242b" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,485</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
              <div style="font-weight: normal;">)</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1">
              <div style="font-weight: normal;"><ix:nonFraction name="us-gaap:TemporaryEquityDividendsAdjustment" id="Fact_a1ce6c0a90bc4cd0bae6d0ff99d6f074" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">
              <div></div>
            </td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
                <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings attributable to common shareholders, basic</div>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" id="Fact_bb85899a3e654372a4553d9ca2d8bf39" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,289</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">
              <div style="font-weight: bold;"></div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1">
              <div style="font-weight: bold;"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" id="Fact_8cfceed984f74b75916b5b3fa4e7fafc" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></div>
            </td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;" rowspan="1">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Weighted average common shares outstanding, basic</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" id="Fact_869b12972fb141e599fd565eab89c9aa" contextRef="c20230101to20230630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">1,482,756</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" id="Fact_ae5a6b5e275e48929b59ceabe793b1d4" contextRef="c20240101to20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">4,626,197</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" rowspan="1">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings per share, basic</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" id="Fact_b45e295b1fd247b7a82e3479fa9e4ff1" contextRef="c20230101to20230630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">1.54</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1"/>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" id="Fact_c993f69573ae41a6a13997874651d8b5" contextRef="c20240101to20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.42</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" rowspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Earnings attributable to common shareholders, basic </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" colspan="1"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" id="Fact_22d00286aef54b56ab856227e9027365" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">2,289</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1"/>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" colspan="1"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" id="Fact_8da3adb7125e401e82eb9d9280a00da0" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="text-indent: -9pt; margin-left: 9pt;">
                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Add: Dividends of Convertible preferred shares</div>
              </div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" colspan="1"><ix:nonFraction name="us-gaap:ConvertiblePreferredDividendsNetOfTax" id="Fact_b4b5e172523344d79c539fcbb0f44a13" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,001</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" colspan="1"><ix:nonFraction name="us-gaap:ConvertiblePreferredDividendsNetOfTax" id="Fact_dff2a5f5d70f4979b89faf9fa99d77ab" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" rowspan="1">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings attributable to common shareholders, diluted</div>
            </td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted" id="Fact_3a5ac9b1a3a742db95fa48658355e60e" contextRef="c20230101to20230630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">3,290</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1"/>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted" id="Fact_66990d9f033c44e9b811085051bbd599" contextRef="c20240101to20240630" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,939</ix:nonFraction></td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" colspan="1">&#160;</td>

    <td valign="bottom" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" rowspan="1">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Effect of dilutive securities:</div>
            </td>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;" rowspan="1">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Series E Shares</div>
            </td>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" id="Fact_a82a1e6fdc954d34922449cba9083347" contextRef="c20230101to20230630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">1,273,863</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock" id="Fact_c4cd0770e66c4456baf572de51471694" contextRef="c20240101to20240630" unitRef="U003" decimals="INF" scale="0" format="ixt:fixed-zero">-</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" rowspan="1">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Weighted average common shares outstanding, diluted</div>
            </td>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" id="Fact_2003a31314b947709ce2706f83261d5b" contextRef="c20230101to20230630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">2,756,619</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" rowspan="1" colspan="1"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" id="Fact_91b88d2e11c34033ad46e3470efcb712" contextRef="c20240101to20240630" unitRef="U003" decimals="0" scale="0" format="ixt:num-dot-decimal">4,626,197</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" rowspan="1" colspan="1">&#160;</td>

  </tr>

  <tr>

    <td valign="bottom" style="vertical-align: bottom; width: 76%;">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings per share, diluted</div>
              </div>
            </td>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" colspan="1"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" id="Fact_4e09ddc74c0f49cd94f6fa125759b23c" contextRef="c20230101to20230630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">1.19</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1"/>

    <td valign="bottom" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" colspan="1">&#160;</td>

    <td valign="bottom" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" colspan="1"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" id="Fact_e773ad7b9f794ecb9dc80d5721ce1103" contextRef="c20240101to20240630" unitRef="U002" decimals="2" scale="0" format="ixt:num-dot-decimal">0.42</ix:nonFraction></td>

    <td valign="bottom" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" colspan="1">&#160;</td>

  </tr>


</table>
</ix:continuation></ix:continuation>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;">
        <ix:continuation id="Text_6ba0505c1b034667b873dd3989c8b67c5" continuedAt="Text_6ba0505c1b034667b873dd3989c8b67c6">
<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"> <br/>
        </div>
</ix:continuation>
        <ix:continuation id="Text_6ba0505c1b034667b873dd3989c8b67c6">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">For the period ended
          June 30, 2024, since all of the Company&#8217;s warrants were out of the money, <ix:nonFraction name="tops:IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" id="Fact_fe88cd7c51e64de999d108101534b73c" contextRef="c20240101to20240630" unitRef="U003" decimals="INF" scale="0" format="ixt-sec:numwordsen">no</ix:nonFraction> dilutive shares were assumed from their exercise.</div>
</ix:continuation>
         </div>
<div>
      &#160;
      </div>
<div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageFooter" style="width: 100%;"></div>

        <div style="text-align: center;" class="BRPFPageNumberArea"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-12</span></div>

        <div style="page-break-after:always;" class="BRPFPageBreak">
          <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"/></div>

        <div class="BRPFPageHeader" style="width: 100%;">
          <div>
            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

          </div>

        </div>

      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <div>
      <ix:nonNumeric name="us-gaap:FinancialInstrumentsDisclosureTextBlock" id="Text_b258395a140c48af9f4775ee4410cd4d" contextRef="c20240101to20240630" escape="true" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4561">
<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">11.</td>

    <td style="width: auto; vertical-align: top; text-align: justify; font-weight: bold;"> Fair Value of Financial Instruments and Derivative Instruments: </td>

  </tr>


</table>
      </div>
</ix:nonNumeric>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4561" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4562">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4562" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4563">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The principal financial assets of the Company consist of cash on hand and at banks, restricted cash, deposit assets, prepaid expenses and other receivables. The
        principal financial liabilities of the Company consist of long term loans, accounts payable due to suppliers, amounts due to related parties and accrued liabilities.</div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4563" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4564">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4564" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4565">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; align: right;">a)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold;">Interest rate risk:</span> <span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">The Company as of June 30, 2024 is subject to market risks relating to changes in interest rates, since all of its debt except the 1st CMBFL facility is subject to floating interest rates.</span></div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4565" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4566">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4566" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4567">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; align: right;">b)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold;">Credit risk:</span> Financial instruments, which potentially subject the Company to significant concentrations of credit risk, consist principally of cash. The Company places its temporary cash
                investments, consisting mostly of deposits, with high credit qualified financial institutions. The Company performs periodic evaluations of the relative credit standing of those financial institutions with which it places its temporary cash
                investments.</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4567" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4568">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4568" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee4569">
<table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">


  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; align: right;">c)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Fair value:</div>
            </td>

  </tr>


</table>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee4569" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45610">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45610" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45611">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The following methods and assumptions were used to estimate the fair value of each class of financial instrument:</div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45611" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45612">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45612" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45613">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents and restricted cash are considered Level 1 items as they represent liquid assets with short term maturities. The Company considers its
        creditworthiness when determining the fair value of its liquid assets.</div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45613" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45614">
<div><br/></div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45614" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45615">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company follows the accounting guidance for Fair Value Measurements. This guidance enables the reader of the financial statements to assess the inputs used to
        develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The guidance requires assets and liabilities carried at fair value to be classified and disclosed in
        one of the following three categories:</div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45615" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45616">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45616" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45617">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Level 1: Quoted market prices in active markets for identical assets or liabilities;</div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45617" continuedAt="Text_d0f636e4b8684b7db541d2b0ae6ee45618">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data;</div>
</ix:continuation>
      <ix:continuation id="Text_d0f636e4b8684b7db541d2b0ae6ee45618">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Level 3: Unobservable inputs that are not corroborated by market data.</div>
</ix:continuation>

      <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageFooter" style="width: 100%;"></div>

        <div style="text-align: center;" class="BRPFPageNumberArea"><span style="font-family: 'Times New Roman', Times, serif; font-size: 8pt; font-weight: normal; font-style: normal;">F-13</span></div>

        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"/></div>

        <div class="BRPFPageHeader" style="width: 100%;">
          <div>
            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

            <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">(Expressed in thousands of United States Dollars &#8211; except share, per share data and rate per day, unless otherwise stated)</div>

          </div>

        </div>

      </div>

    </div>


  </div>
<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

    <!--PROfilePageNumberReset%Num%16%F-%%-->
    <div>
      <ix:nonNumeric name="us-gaap:SubsequentEventsTextBlock" id="Text_8660d2e51a4845e5bade4973e99a1bcc" contextRef="c20240101to20240630" escape="true" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b1">
<div style="font-family: 'Times New Roman'; font-size: 10pt;">
        <table cellspacing="0" cellpadding="0" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;" class="DSPFListTable">


  <tr style="vertical-align: top;">

    <td style="vertical-align: top; width: 27pt;">
                <div style="font-weight: bold;">12.<br/>
                </div>
              </td>

    <td style="align: left; vertical-align: top; width: auto;">
                <div style="font-weight: bold;">
                  <div style="font-weight: bold;">Subsequent Events:</div>
                </div>
              </td>

  </tr>


</table>
      </div>
</ix:nonNumeric>
      <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b1" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b2">
<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>
</ix:continuation>
      <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b2" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b3">
<div><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> </span></div>
</ix:continuation>
      <div style="text-align: justify;">
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b3" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b4">
<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;">On July 12, 2024 Top Mega Yachts Inc., an <ix:nonFraction name="tops:SubsidiaryOwnershipPercentage" id="Fact_965756f0866b4495aeec860dad16bff9" contextRef="c20240630_ConsolidatedEntitiesAxis_TopMegaYachtsIncMember" unitRef="U004" decimals="2" scale="-2" format="ixt:num-dot-decimal">100</ix:nonFraction>% subsidiary of the Company, entered into a share purchase
          agreement (&#8220;SPA&#8221;) for the purchase of the company Seawolf Ventures Limited (the &#8220;SPV&#8221;), a company affiliated with Mr. Evangelos J. Pistiolis (the &#8220;Seller&#8221;), which owns the M/Y Para Bellvm (the &#8220;Transaction&#8221;). The closing date of the Transaction
          is set to October 15, 2024 (&#8220;Closing Date&#8221;), whereby the yacht will be delivered to the Company and the Company will assume control of the SPV and on that date the Company will be deemed to receive the assets and assume the liabilities of the
          SPV.</div>
</ix:continuation>
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b4" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b5">
<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><br/>
        </div>
</ix:continuation>
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b5" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b6">
<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;">The M/Y Para Bellvm is a Marshall Islands flagged motor yacht with a gross tonnage of <ix:nonFraction name="tops:GrossTonnage" id="Fact_87f3d5aeab8e4b178b542cb8a6d37396" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U007" decimals="0" scale="0" format="ixt:num-dot-decimal">499</ix:nonFraction> tons. The
          consideration of the purchase was $<ix:nonFraction name="tops:BusinessCombinationPriceOfAcquisition" id="Fact_080c8b8744664fd78e5f3f59223f2384" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">20,000</ix:nonFraction> and is payable by the Company as follows:</div>
</ix:continuation>
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b6" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b7">
<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><br/>
        </div>
</ix:continuation>
        <div>
          <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b7" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b8">
<div>
            <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;" class="DSPFListTable">


  <tr style="vertical-align: top;">

    <td style="width: 18pt;">&#160;</td>

    <td style="text-align: right; vertical-align: top; width: 18pt;">
                    <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: left;">&#8226;</div>
                  </td>

    <td style="text-align: left; vertical-align: top; width: auto;">
                    <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">The consideration of the No-Shop LOI ($<ix:nonFraction name="tops:NoShopClauseConsiderationPaid" id="Fact_e9637e0137fd4622a6a2ca8511db9e9d" contextRef="c20240614to20240614_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,000</ix:nonFraction>)
                      was applied against the consideration payable on signing of the SPA;</div>
                  </td>

  </tr>


</table>
          </div>
</ix:continuation>
        </div>

        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b8" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b9">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $<ix:nonFraction name="tops:BusinessCombinationFirstInstallmentPayment" id="Fact_bca3b0e6fa96495ea1c094130bb7438c" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">10,100</ix:nonFraction> (the &#8220;First
                  Installment&#8221;) was paid to the Seller on July 12, 2024;</div>
              </td>

  </tr>


</table>
</ix:continuation>
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b9" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b10">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $<ix:nonFraction name="tops:BusinessCombinationSecondInstallmentPayment" id="Fact_de749d95f7b54402bfcb85b9847281d9" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,100</ix:nonFraction> (the &#8220;Second
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<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $<ix:nonFraction name="tops:BusinessCombinationThirdInstallmentPayment" id="Fact_6c842035c6664e8e810f6796b0bd33c5" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,100</ix:nonFraction> (the &#8220;Third
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<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $<ix:nonFraction name="tops:BusinessCombinationFourthInstallmentPayment" id="Fact_15e1fa3050e540af86d46ca1495615a2" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,100</ix:nonFraction> (the &#8220;Fourth
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        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b12" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b13">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b13" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b14">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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                  Installment&#8221;) shall be paid to the Seller on a date that is no later than <ix:nonNumeric name="tops:BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" id="Fact_d7f029f3d5ee42d18815209dcacc3047" contextRef="c20240712to20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RangeAxis_MaximumMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" format="ixt-sec:durday">30</ix:nonNumeric> days after the Fifth Installment;</div>
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        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b14" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b15">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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                  Installment&#8221;) shall be paid to the Seller on a date that is no later than <ix:nonNumeric name="tops:BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" id="Fact_e831e958e4264ae0b709af8dc02c26a1" contextRef="c20240712to20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RangeAxis_MaximumMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" format="ixt-sec:durday">30</ix:nonNumeric> days after the Sixth Installment;</div>
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</ix:continuation>
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b15" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b16">
<table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $<ix:nonFraction name="tops:BusinessCombinationFinalInstallmentPayment" id="Fact_427def2f0a8442a78159c7907b7f7dd3" contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" unitRef="U001" decimals="-3" scale="3" format="ixt:num-dot-decimal">1,300</ix:nonFraction> including any
                  adjustments for working capital of the SPV as of the Closing Date (the &#8220;Final Installment&#8221;) shall be paid to the Seller on a date that is no later than <ix:nonNumeric name="tops:BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" id="Fact_889089c7eeeb471bb2c474b05dc185c9" contextRef="c20240712to20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RangeAxis_MaximumMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember" format="ixt-sec:durday">30</ix:nonNumeric> days after the Seventh Installment.</div>
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        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b16" continuedAt="Text_c0d29b983e434cb793e78e729e806b6b17">
<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><br/>
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</ix:continuation>
        <ix:continuation id="Text_c0d29b983e434cb793e78e729e806b6b17">
<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;">The Transaction was approved by a special committee of the Company&#8217;s board of directors, (the &#8220;Transaction Committee&#8221;), of which all of the directors were independent. In the course of its deliberations, the Transaction
          Committee hired and obtained a fairness opinion from an independent financial advisor.</div>
</ix:continuation>
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    <div> </div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

    <div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: center;"><span style="font-size: 8pt;">F-14</span><br/>
    </div>

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        <link:definition>060900 - Disclosure - Common Stock, Additional Paid-In Capital and Dividends</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/EarningsPerCommonShare" id="EarningsPerCommonShare">
        <link:definition>061000 - Disclosure - Earnings Per Common Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/FairValueOfFinancialInstrumentsAndDerivativeInstruments" id="FairValueOfFinancialInstrumentsAndDerivativeInstruments">
        <link:definition>061100 - Disclosure - Fair Value of Financial Instruments and Derivative Instruments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/SubsequentEvents" id="SubsequentEvents">
        <link:definition>061200 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/BasisOfPresentationAndGeneralInformationPolicies" id="BasisOfPresentationAndGeneralInformationPolicies">
        <!--Parent Role: Basis of Presentation and General Information-->
        <link:definition>070100 - Disclosure - Basis of Presentation and General Information (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/SignificantAccountingPoliciesPolicies" id="SignificantAccountingPoliciesPolicies">
        <!--Parent Role: Significant Accounting Policies-->
        <link:definition>070200 - Disclosure - Significant Accounting Policies (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/BasisOfPresentationAndGeneralInformationTables" id="BasisOfPresentationAndGeneralInformationTables">
        <!--Parent Role: Basis of Presentation and General Information-->
        <link:definition>080100 - Disclosure - Basis of Presentation and General Information (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/VesselsNetTables" id="VesselsNetTables">
        <!--Parent Role: Vessels, net-->
        <link:definition>080400 - Disclosure - Vessels, net (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesTables" id="TransactionsWithRelatedPartiesTables">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>080500 - Disclosure - Transactions with Related Parties (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/LeasesTables" id="LeasesTables">
        <!--Parent Role: Leases-->
        <link:definition>080600 - Disclosure - Leases (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/DebtTables" id="DebtTables">
        <!--Parent Role: Debt-->
        <link:definition>080700 - Disclosure - Debt (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/EarningsPerCommonShareTables" id="EarningsPerCommonShareTables">
        <!--Parent Role: Earnings Per Common Share-->
        <link:definition>081000 - Disclosure - Earnings Per Common Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/BasisOfPresentationAndGeneralInformationDetails" id="BasisOfPresentationAndGeneralInformationDetails">
        <!--Parent Role: Basis of Presentation and General Information-->
        <link:definition>090100 - Disclosure - Basis of Presentation and General Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/SignificantAccountingPoliciesDetails" id="SignificantAccountingPoliciesDetails">
        <!--Parent Role: Significant Accounting Policies-->
        <link:definition>090200 - Disclosure - Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/GoingConcernDetails" id="GoingConcernDetails">
        <!--Parent Role: Going Concern-->
        <link:definition>090300 - Disclosure - Going Concern (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/VesselsNetDetails" id="VesselsNetDetails">
        <!--Parent Role: Vessels, net-->
        <link:definition>090400 - Disclosure - Vessels, net (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesCentralMareDetails" id="TransactionsWithRelatedPartiesCentralMareDetails">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>090500 - Disclosure - Transactions with Related Parties, Central Mare (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesCentralShippingIncDetails" id="TransactionsWithRelatedPartiesCentralShippingIncDetails">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>090502 - Disclosure - Transactions with Related Parties, Central Shipping Inc (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesAfricanusIncDetails" id="TransactionsWithRelatedPartiesAfricanusIncDetails">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>090506 - Disclosure - Transactions with Related Parties, Africanus Inc (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesCentralTankersCharteringIncDetails" id="TransactionsWithRelatedPartiesCentralTankersCharteringIncDetails">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>090508 - Disclosure - Transactions with Related Parties, Central Tankers Chartering Inc (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesAdvancesForAssetAcquisitionToRelatedPartyDetails" id="TransactionsWithRelatedPartiesAdvancesForAssetAcquisitionToRelatedPartyDetails">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>090510 - Disclosure - Transactions with Related Parties, Advances for Asset Acquisition to Related Party (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/TransactionsWithRelatedPartiesPersonalGuaranteeForHsbcLoanDetails" id="TransactionsWithRelatedPartiesPersonalGuaranteeForHsbcLoanDetails">
        <!--Parent Role: Transactions with Related Parties-->
        <link:definition>090512 - Disclosure - Transactions with Related Parties, Personal Guarantee for HSBC loan (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/LeasesFutureMinimumOperatingLeasePaymentsDetails" id="LeasesFutureMinimumOperatingLeasePaymentsDetails">
        <!--Parent Role: Leases-->
        <link:definition>090600 - Disclosure - Leases, Future Minimum Operating Lease Payments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/LeasesFutureMinimumTimecharterReceiptsDetails" id="LeasesFutureMinimumTimecharterReceiptsDetails">
        <!--Parent Role: Leases-->
        <link:definition>090602 - Disclosure - Leases, Future Minimum Time-Charter Receipts (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/LeasesLeaseArrangementsAsLesseeDetailsCalc01" id="LeasesLeaseArrangementsAsLesseeDetailsCalc01">
        <!--Parent Role: Leases, Future Minimum Operating Lease Payments (Details)-->
        <link:definition>090602 - Disclosure - Leases, Lease Arrangements as Lessee (Details) CALC 01</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/DebtTotalLongtermDebtDetails" id="DebtTotalLongtermDebtDetails">
        <!--Parent Role: Debt-->
        <link:definition>090700 - Disclosure - Debt, Total Long-Term Debt (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/DebtLongTermDebtIncludingVesselsHeldForSaleDetailsCalc01" id="DebtLongTermDebtIncludingVesselsHeldForSaleDetailsCalc01">
        <!--Parent Role: Debt, Total Long-Term Debt (Details)-->
        <link:definition>090702 - Disclosure - Debt, Long Term Debt Including Vessels Held for Sale (Details) CALC 01</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/DebtCargillFacilityDetails" id="DebtCargillFacilityDetails">
        <!--Parent Role: Debt-->
        <link:definition>090702 - Disclosure - Debt, Cargill Facility (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/Debt1StCmbflSlbsDetails" id="Debt1StCmbflSlbsDetails">
        <!--Parent Role: Debt-->
        <link:definition>090704 - Disclosure - Debt, 1st CMBFL SLBs (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/DebtTotalLongtermDebtDetailsCalc3" id="DebtTotalLongtermDebtDetailsCalc3">
        <!--Parent Role: Debt, Total Long-Term Debt (Details)-->
        <link:definition>090704 - Disclosure - Debt, Total Long-Term Debt (Details) Calc 3</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/Debt2NdCmbflSlbDetails" id="Debt2NdCmbflSlbDetails">
        <!--Parent Role: Debt-->
        <link:definition>090706 - Disclosure - Debt, 2nd CMBFL SLB (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/CommonStockAdditionalPaidinCapitalAndDividendsEquityDistributionAgreementDetails" id="CommonStockAdditionalPaidinCapitalAndDividendsEquityDistributionAgreementDetails">
        <!--Parent Role: Common Stock, Additional Paid-In Capital and Dividends-->
        <link:definition>090904 - Disclosure - Common Stock, Additional Paid-In Capital and Dividends, Equity Distribution Agreement (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/EarningsPerCommonShareDetails" id="EarningsPerCommonShareDetails">
        <!--Parent Role: Earnings Per Common Share-->
        <link:definition>091000 - Disclosure - Earnings Per Common Share (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://topships.org/role/SubsequentEventsDetails" id="SubsequentEventsDetails">
        <!--Parent Role: Subsequent Events-->
        <link:definition>091200 - Disclosure - Subsequent Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://fasb.org/us-gaap/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/dei/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-2024.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/country/2024" schemaLocation="https://xbrl.sec.gov/country/2024/country-2024.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/currency/2024" schemaLocation="https://xbrl.sec.gov/currency/2024/currency-2024.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/exch/2024" schemaLocation="https://xbrl.sec.gov/exch/2024/exch-2024.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/naics/2024" schemaLocation="https://xbrl.sec.gov/naics/2024/naics-2024.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/sic/2024" schemaLocation="https://xbrl.sec.gov/sic/2024/sic-2024.xsd" />
  <xs:import namespace="http://www.xbrl.org/2009/role/negated" schemaLocation="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd" />
  <xs:import namespace="http://www.xbrl.org/2009/role/net" schemaLocation="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/stpr/2024" schemaLocation="https://xbrl.sec.gov/stpr/2024/stpr-2024.xsd" />
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
  <xs:import namespace="http://www.xbrl.org/2004/ref" schemaLocation="http://www.xbrl.org/2004/ref-2004-08-10.xsd" />
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" />
  <xs:import namespace="http://fasb.org/us-types/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd" />
  <xs:import namespace="http://www.xbrl.org/2009/arcrole/fact-explanatoryFact" schemaLocation="http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd" />
  <xs:import namespace="http://fasb.org/srt/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd" />
  <xs:import namespace="http://fasb.org/srt-types/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd" />
  <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
  <xs:import namespace="http://xbrl.sec.gov/ecd/2024" schemaLocation="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd" />
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  <xs:element name="AvicFacilityMember" id="tops_AvicFacilityMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="HuarongFacilityMember" id="tops_HuarongFacilityMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="DebtInstrumentVesselFinanced" id="tops_DebtInstrumentVesselFinanced" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="SecondCmbflFacilityMember" id="tops_SecondCmbflFacilityMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="CmbflFacilityMember" id="tops_CmbflFacilityMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="SecondAvicFacilityMember" id="tops_SecondAvicFacilityMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="PrepaymentsOfSecuredDebt" id="tops_PrepaymentsOfSecuredDebt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" />
  <xs:element name="EquityIssuanceCostsIncludedInLiabilities" id="tops_EquityIssuanceCostsIncludedInLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" />
  <xs:element name="PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" id="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" />
  <xs:element name="RepaymentOfVesselFairValueParticipationLiability" id="tops_RepaymentOfVesselFairValueParticipationLiability" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" />
  <xs:element name="FinanceFeesIncurredButNotYetPaid" id="tops_FinanceFeesIncurredButNotYetPaid" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" />
  <xs:element name="ScrapRateEstimateDecreaseInDepreciationExpense" id="tops_ScrapRateEstimateDecreaseInDepreciationExpense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" />
  <xs:element name="ScrapRateEstimateIncreaseInEarningsPerShareBasic" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="ScrapRateEstimateIncreaseInEarningsPerShareDiluted" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="AtTheMarketOfferingMember" id="tops_AtTheMarketOfferingMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="EquityDistributionAgreementAbstract" id="tops_EquityDistributionAgreementAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="CommonStockThatCanBeSoldValue" id="tops_CommonStockThatCanBeSoldValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" />
  <xs:element name="PercentageOwnershipOfYacht" id="tops_PercentageOwnershipOfYacht" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="instant" />
  <xs:element name="NoShopClauseTerm" id="tops_NoShopClauseTerm" type="xbrli:durationItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="NoShopClauseConsiderationPaid" id="tops_NoShopClauseConsiderationPaid" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" />
  <xs:element name="RelatedPartyExpensesAbstract" id="tops_RelatedPartyExpensesAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="SeawolfVenturesLimitedMember" id="tops_SeawolfVenturesLimitedMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="DebtInstrumentArrangementFee" id="tops_DebtInstrumentArrangementFee" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" />
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  <xs:element name="HsbcLoanMember" id="tops_HsbcLoanMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" id="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" />
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  <xs:element name="OwnershipPercentageInSubsidiaryByParent" id="tops_OwnershipPercentageInSubsidiaryByParent" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="instant" />
  <xs:element name="California20IncMember" id="tops_California20IncMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="PchDreamingIncMember" id="tops_PchDreamingIncMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
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  <xs:element name="RomanEmpireIncMember" id="tops_RomanEmpireIncMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="AtheneanEmpireIncMember" id="tops_AtheneanEmpireIncMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
  <xs:element name="EcoOceanoCaIncMember" id="tops_EcoOceanoCaIncMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
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  <xs:element name="MalibuWarriorIncMember" id="tops_MalibuWarriorIncMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
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  <xs:element name="BusinessCombinationSecondInstallmentPayment" id="tops_BusinessCombinationSecondInstallmentPayment" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" />
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  <xs:element name="IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" id="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="DebtInstrumentVariableInterestRate" id="tops_DebtInstrumentVariableInterestRate" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="instant" />
  <xs:element name="DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" id="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" id="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" />
  <xs:element name="DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" id="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" type="xbrli:durationItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
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  <xs:element name="SaleLeasebackTransactionBareboatHireRatePerDay" id="tops_SaleLeasebackTransactionBareboatHireRatePerDay" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" />
  <xs:element name="PercentageOfExcessFairMarketValueOfVessel" id="tops_PercentageOfExcessFairMarketValueOfVessel" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" nillable="true" abstract="false" xbrli:periodType="duration" />
  <xs:element name="InterestAndDebtExpenseMember" id="tops_InterestAndDebtExpenseMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" abstract="true" xbrli:periodType="duration" />
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>3
<FILENAME>tops-20240630_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
<TEXT>
<XBRL>
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<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>4
<FILENAME>tops-20240630_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
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    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LesseeLeaseDescriptionLineItems" xlink:to="LesseeOperatingLeaseDiscountRate" xlink:title="definition: LesseeLeaseDescriptionLineItems to LesseeOperatingLeaseDiscountRate" order="4.0" />
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    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="LesseeLeaseDescriptionLineItems" xlink:to="LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:title="definition: LesseeLeaseDescriptionLineItems to LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="7.0" />
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:label="LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:title="LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EstimatedOffHireTimePeriod" xlink:label="EstimatedOffHireTimePeriod" xlink:title="EstimatedOffHireTimePeriod" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_WecoTankersASMember" xlink:label="WecoTankersASMember" xlink:title="WecoTankersASMember" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CentralTankersCharteringIncMember" xlink:label="CentralTankersCharteringIncMember" xlink:title="CentralTankersCharteringIncMember" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ClearlakeShippingPteLtdMember" xlink:label="ClearlakeShippingPteLtdMember" xlink:title="ClearlakeShippingPteLtdMember" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TrafiguraMaritimeLogisticsPteLtdMember" xlink:label="TrafiguraMaritimeLogisticsPteLtdMember" xlink:title="TrafiguraMaritimeLogisticsPteLtdMember" />
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  <link:definitionLink xlink:type="extended" xlink:role="http://topships.org/role/LeasesLeaseArrangementsAsLesseeDetailsCalc01" />
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    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtCurrent" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtCurrent" order="3.0" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentVesselFinanced" xlink:label="DebtInstrumentVesselFinanced" xlink:title="DebtInstrumentVesselFinanced" />
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>tops-20240630_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
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<!--Generated by Broadridge PROfile 24.6.2.5244 Broadridge-->
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital" />
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="StatementOfFinancialPositionAbstract" xlink:title="StatementOfFinancialPositionAbstract" />
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="ComprehensiveIncomeNetOfTax" xlink:title="ComprehensiveIncomeNetOfTax" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ComprehensiveIncomeNetOfTax" xml:lang="en-US" id="us-gaap_ComprehensiveIncomeNetOfTax">Comprehensive income attributable to common shareholders</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" xlink:title="label: ComprehensiveIncomeNetOfTax to us-gaap_ComprehensiveIncomeNetOfTax" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ComprehensiveIncomeNetOfTax_lbl1" xml:lang="en-US" id="us-gaap_ComprehensiveIncomeNetOfTax_lbl1">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl1" xlink:title="label: ComprehensiveIncomeNetOfTax to us-gaap_ComprehensiveIncomeNetOfTax_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="LiabilitiesCurrent" xlink:title="LiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="us-gaap_LiabilitiesCurrent">Total current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent" xlink:title="label: LiabilitiesCurrent to us-gaap_LiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LiabilitiesCurrent_lbl1" xml:lang="en-US" id="us-gaap_LiabilitiesCurrent_lbl1">Liabilities, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl1" xlink:title="label: LiabilitiesCurrent to us-gaap_LiabilitiesCurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="LiabilitiesCurrentAbstract" xlink:title="LiabilitiesCurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LiabilitiesCurrentAbstract" xml:lang="en-US" id="us-gaap_LiabilitiesCurrentAbstract">CURRENT LIABILITIES:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" xlink:title="label: LiabilitiesCurrentAbstract to us-gaap_LiabilitiesCurrentAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="DebtDisclosureTextBlock" xlink:title="DebtDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtDisclosureTextBlock" xml:lang="en-US" id="us-gaap_DebtDisclosureTextBlock">Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock" xlink:title="label: DebtDisclosureTextBlock to us-gaap_DebtDisclosureTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="DebtInstrumentCarryingAmount" xlink:title="DebtInstrumentCarryingAmount" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentCarryingAmount" xml:lang="en-US" id="us-gaap_DebtInstrumentCarryingAmount">Long term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount" xlink:title="label: DebtInstrumentCarryingAmount to us-gaap_DebtInstrumentCarryingAmount" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFairValue" xlink:label="DebtInstrumentFairValue" xlink:title="DebtInstrumentFairValue" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentFairValue" xml:lang="en-US" id="us-gaap_DebtInstrumentFairValue">Fair value of debt outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFairValue" xlink:to="us-gaap_DebtInstrumentFairValue" xlink:title="label: DebtInstrumentFairValue to us-gaap_DebtInstrumentFairValue" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="DebtInstrumentFrequencyOfPeriodicPayment" xlink:title="DebtInstrumentFrequencyOfPeriodicPayment" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xml:lang="en-US" id="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment">Frequency of periodic payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFrequencyOfPeriodicPayment" xlink:to="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:title="label: DebtInstrumentFrequencyOfPeriodicPayment to us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentNameDomain" xml:lang="en-US" id="us-gaap_DebtInstrumentNameDomain">Debt Instrument, Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentNameDomain" xlink:to="us-gaap_DebtInstrumentNameDomain" xlink:title="label: DebtInstrumentNameDomain to us-gaap_DebtInstrumentNameDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="DebtInstrumentPeriodicPayment" xlink:title="DebtInstrumentPeriodicPayment" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentPeriodicPayment" xml:lang="en-US" id="us-gaap_DebtInstrumentPeriodicPayment">Installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment" xlink:title="label: DebtInstrumentPeriodicPayment to us-gaap_DebtInstrumentPeriodicPayment" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentsAbstract" xlink:label="DebtInstrumentsAbstract" xlink:title="DebtInstrumentsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_DebtInstrumentsAbstract" xml:lang="en-US" id="us-gaap_DebtInstrumentsAbstract">Debt [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentsAbstract" xlink:to="us-gaap_DebtInstrumentsAbstract" xlink:title="label: DebtInstrumentsAbstract to us-gaap_DebtInstrumentsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentsAbstract1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentsAbstract1" xml:lang="en-US" id="us-gaap_DebtInstrumentsAbstract1">Debt Instruments [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentsAbstract" xlink:to="us-gaap_DebtInstrumentsAbstract1" xlink:title="label: DebtInstrumentsAbstract to us-gaap_DebtInstrumentsAbstract1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="DebtInstrumentAxis" xlink:title="DebtInstrumentAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentAxis" xml:lang="en-US" id="us-gaap_DebtInstrumentAxis">Debt Instrument [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis" xlink:title="label: DebtInstrumentAxis to us-gaap_DebtInstrumentAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="DebtInstrumentLineItems" xlink:title="DebtInstrumentLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentLineItems" xml:lang="en-US" id="us-gaap_DebtInstrumentLineItems">Debt Instrument [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentLineItems" xlink:title="label: DebtInstrumentLineItems to us-gaap_DebtInstrumentLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentTable" xlink:label="DebtInstrumentTable" xlink:title="DebtInstrumentTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentTable" xml:lang="en-US" id="us-gaap_DebtInstrumentTable">Schedule of Long-term Debt Instruments [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentTable" xlink:to="us-gaap_DebtInstrumentTable" xlink:title="label: DebtInstrumentTable to us-gaap_DebtInstrumentTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentTable1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_DebtInstrumentTable1" xml:lang="en-US" id="us-gaap_DebtInstrumentTable1">Schedule of Long-Term Debt Instruments [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentTable" xlink:to="us-gaap_DebtInstrumentTable1" xlink:title="label: DebtInstrumentTable to us-gaap_DebtInstrumentTable1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredCosts" xlink:label="DeferredCosts" xlink:title="DeferredCosts" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DeferredCosts" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_DeferredCosts" xml:lang="en-US" id="us-gaap_DeferredCosts">Deferred charges</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredCosts" xlink:to="us-gaap_DeferredCosts" xlink:title="label: DeferredCosts to us-gaap_DeferredCosts" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DeferredCosts_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DeferredCosts_lbl1" xml:lang="en-US" id="us-gaap_DeferredCosts_lbl1">Deferred Costs, Noncurrent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredCosts" xlink:to="us-gaap_DeferredCosts_lbl1" xlink:title="label: DeferredCosts to us-gaap_DeferredCosts_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="EarningsPerShareDiluted" xlink:title="EarningsPerShareDiluted" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EarningsPerShareDiluted" xml:lang="en-US" id="us-gaap_EarningsPerShareDiluted">(Loss)/Earnings per common share, diluted (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted" xlink:title="label: EarningsPerShareDiluted to us-gaap_EarningsPerShareDiluted" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EarningsPerShareDiluted1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_EarningsPerShareDiluted1" xml:lang="en-US" id="us-gaap_EarningsPerShareDiluted1">Earnings per share, diluted (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted1" xlink:title="label: EarningsPerShareDiluted to us-gaap_EarningsPerShareDiluted1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="IncomeLossFromEquityMethodInvestments" xlink:title="IncomeLossFromEquityMethodInvestments" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_IncomeLossFromEquityMethodInvestments" xml:lang="en-US" id="us-gaap_IncomeLossFromEquityMethodInvestments">Equity (losses)/gains in unconsolidated joint ventures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:title="label: IncomeLossFromEquityMethodInvestments to us-gaap_IncomeLossFromEquityMethodInvestments" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1" xml:lang="en-US" id="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1">Income (Loss) from Equity Method Investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1" xlink:title="label: IncomeLossFromEquityMethodInvestments to us-gaap_IncomeLossFromEquityMethodInvestments_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestments" xlink:label="EquityMethodInvestments" xlink:title="EquityMethodInvestments" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EquityMethodInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_EquityMethodInvestments" xml:lang="en-US" id="us-gaap_EquityMethodInvestments">Investments in unconsolidated joint ventures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments" xlink:title="label: EquityMethodInvestments to us-gaap_EquityMethodInvestments" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EquityMethodInvestments_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EquityMethodInvestments_lbl1" xml:lang="en-US" id="us-gaap_EquityMethodInvestments_lbl1">Equity Method Investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl1" xlink:title="label: EquityMethodInvestments to us-gaap_EquityMethodInvestments_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="EquityMethodInvestmentOwnershipPercentage" xlink:title="EquityMethodInvestmentOwnershipPercentage" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EquityMethodInvestmentOwnershipPercentage" xml:lang="en-US" id="us-gaap_EquityMethodInvestmentOwnershipPercentage">Ownership percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:title="label: EquityMethodInvestmentOwnershipPercentage to us-gaap_EquityMethodInvestmentOwnershipPercentage" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsOfFinancingCosts" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_PaymentsOfFinancingCosts" xml:lang="en-US" id="us-gaap_PaymentsOfFinancingCosts">Payment of financing costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsOfFinancingCosts" xlink:to="us-gaap_PaymentsOfFinancingCosts" xlink:title="label: PaymentsOfFinancingCosts to us-gaap_PaymentsOfFinancingCosts" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsOfFinancingCosts_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PaymentsOfFinancingCosts_lbl1" xml:lang="en-US" id="us-gaap_PaymentsOfFinancingCosts_lbl1">Payments of Financing Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsOfFinancingCosts" xlink:to="us-gaap_PaymentsOfFinancingCosts_lbl1" xlink:title="label: PaymentsOfFinancingCosts to us-gaap_PaymentsOfFinancingCosts_lbl1" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_GeneralAndAdministrativeExpense" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_GeneralAndAdministrativeExpense" xml:lang="en-US" id="us-gaap_GeneralAndAdministrativeExpense">General and administrative expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense" xlink:title="label: GeneralAndAdministrativeExpense to us-gaap_GeneralAndAdministrativeExpense" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl1" xlink:title="label: GeneralAndAdministrativeExpense to us-gaap_GeneralAndAdministrativeExpense_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementAbstract" xlink:label="IncomeStatementAbstract" xlink:title="IncomeStatementAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncomeStatementAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_IncomeStatementAbstract" xml:lang="en-US" id="us-gaap_IncomeStatementAbstract">UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract" xlink:title="label: IncomeStatementAbstract to us-gaap_IncomeStatementAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="InventoryNet" xlink:title="InventoryNet" />
    <link:label xlink:type="resource" xlink:label="us-gaap_InventoryNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_InventoryNet" xml:lang="en-US" id="us-gaap_InventoryNet">Inventories</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InventoryNet" xlink:to="us-gaap_InventoryNet" xlink:title="label: InventoryNet to us-gaap_InventoryNet" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="Liabilities" xlink:title="Liabilities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_Liabilities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_Liabilities" xml:lang="en-US" id="us-gaap_Liabilities">Total liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Liabilities" xlink:to="us-gaap_Liabilities" xlink:title="label: Liabilities to us-gaap_Liabilities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_Liabilities_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_Liabilities_lbl1" xml:lang="en-US" id="us-gaap_Liabilities_lbl1">Liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Liabilities" xlink:to="us-gaap_Liabilities_lbl1" xlink:title="label: Liabilities to us-gaap_Liabilities_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="LiabilitiesAndStockholdersEquity" xlink:title="LiabilitiesAndStockholdersEquity" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="us-gaap_LiabilitiesAndStockholdersEquity">Total liabilities, mezzanine equity and stockholders' equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" xlink:title="label: LiabilitiesAndStockholdersEquity to us-gaap_LiabilitiesAndStockholdersEquity" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LiabilitiesAndStockholdersEquity_lbl1" xml:lang="en-US" id="us-gaap_LiabilitiesAndStockholdersEquity_lbl1">Liabilities and Equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl1" xlink:title="label: LiabilitiesAndStockholdersEquity to us-gaap_LiabilitiesAndStockholdersEquity_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="LiabilitiesAndStockholdersEquityAbstract" xlink:title="LiabilitiesAndStockholdersEquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xml:lang="en-US" id="us-gaap_LiabilitiesAndStockholdersEquityAbstract">LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS' EQUITY</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:title="label: LiabilitiesAndStockholdersEquityAbstract to us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl1" xml:lang="en-US" id="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl1">Liabilities and Equity [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl1" xlink:title="label: LiabilitiesAndStockholdersEquityAbstract to us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:title="LineOfCreditFacilityMaximumBorrowingCapacity" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xml:lang="en-US" id="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">Maximum borrowing capacity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:title="label: LineOfCreditFacilityMaximumBorrowingCapacity to us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl1" xml:lang="en-US" id="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl1">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl1" xlink:title="label: LineOfCreditFacilityMaximumBorrowingCapacity to us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtCurrent" xlink:label="LongTermDebtCurrent" xlink:title="LongTermDebtCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebtCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LongTermDebtCurrent" xml:lang="en-US" id="us-gaap_LongTermDebtCurrent">Current portion of long-term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent" xlink:title="label: LongTermDebtCurrent to us-gaap_LongTermDebtCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebtCurrent1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LongTermDebtCurrent1" xml:lang="en-US" id="us-gaap_LongTermDebtCurrent1">Current portion of long-term debt (Note 7)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent1" xlink:title="label: LongTermDebtCurrent to us-gaap_LongTermDebtCurrent1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="LongTermDebtNoncurrent" xlink:title="LongTermDebtNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebtNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LongTermDebtNoncurrent" xml:lang="en-US" id="us-gaap_LongTermDebtNoncurrent">Long term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent" xlink:title="label: LongTermDebtNoncurrent to us-gaap_LongTermDebtNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebtNoncurrent1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LongTermDebtNoncurrent1" xml:lang="en-US" id="us-gaap_LongTermDebtNoncurrent1">Non-current portion of long-term debt (Note 7)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent1" xlink:title="label: LongTermDebtNoncurrent to us-gaap_LongTermDebtNoncurrent1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebt" xlink:label="LongTermDebt" xlink:title="LongTermDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebt" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_LongTermDebt" xml:lang="en-US" id="us-gaap_LongTermDebt">Total long term debt net of deferred finance fees and debt discounts</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebt" xlink:to="us-gaap_LongTermDebt" xlink:title="label: LongTermDebt to us-gaap_LongTermDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebt_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LongTermDebt_lbl1" xml:lang="en-US" id="us-gaap_LongTermDebt_lbl1">Long-Term Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl1" xlink:title="label: LongTermDebt to us-gaap_LongTermDebt_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xml:lang="en-US" id="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis">Related and Nonrelated Parties [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="label: RelatedPartyTransactionsByRelatedPartyAxis to us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="NetCashProvidedByUsedInFinancingActivities" xlink:title="NetCashProvidedByUsedInFinancingActivities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_NetCashProvidedByUsedInFinancingActivities" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInFinancingActivities">Net Cash (used in) Financing Activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:title="label: NetCashProvidedByUsedInFinancingActivities to us-gaap_NetCashProvidedByUsedInFinancingActivities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1">Net Cash Provided by (Used in) Financing Activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1" xlink:title="label: NetCashProvidedByUsedInFinancingActivities to us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInFinancingActivitiesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">Cash Flows from Financing Activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:title="label: NetCashProvidedByUsedInFinancingActivitiesAbstract to us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="NetCashProvidedByUsedInInvestingActivities" xlink:title="NetCashProvidedByUsedInInvestingActivities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_NetCashProvidedByUsedInInvestingActivities" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInInvestingActivities">Net Cash provided by/(used in) Investing Activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:title="label: NetCashProvidedByUsedInInvestingActivities to us-gaap_NetCashProvidedByUsedInInvestingActivities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl1" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl1">Net Cash Provided by (Used in) Investing Activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl1" xlink:title="label: NetCashProvidedByUsedInInvestingActivities to us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInInvestingActivitiesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">Cash Flows from Investing Activities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:title="label: NetCashProvidedByUsedInInvestingActivitiesAbstract to us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="NetCashProvidedByUsedInOperatingActivities" xlink:title="NetCashProvidedByUsedInOperatingActivities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetCashProvidedByUsedInOperatingActivities" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInOperatingActivities">Net Cash provided by Operating Activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:title="label: NetCashProvidedByUsedInOperatingActivities to us-gaap_NetCashProvidedByUsedInOperatingActivities" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_NetCashProvidedByUsedInOperatingActivities1" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInOperatingActivities1">Cash flow from operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities1" xlink:title="label: NetCashProvidedByUsedInOperatingActivities to us-gaap_NetCashProvidedByUsedInOperatingActivities1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="NetCashProvidedByUsedInOperatingActivitiesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">Net Cash provided by Operating Activities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="label: NetCashProvidedByUsedInOperatingActivitiesAbstract to us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl1" xml:lang="en-US" id="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl1">Net Cash Provided by (Used in) Operating Activities [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl1" xlink:title="label: NetCashProvidedByUsedInOperatingActivitiesAbstract to us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="NetIncomeLossAvailableToCommonStockholdersBasic" xlink:title="NetIncomeLossAvailableToCommonStockholdersBasic" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xml:lang="en-US" id="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">Net income attributable to common shareholders</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:title="label: NetIncomeLossAvailableToCommonStockholdersBasic to us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xml:lang="en-US" id="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1">Net Income (Loss) Available to Common Stockholders, Basic</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xlink:title="label: NetIncomeLossAvailableToCommonStockholdersBasic to us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="NonoperatingIncomeExpense" xlink:title="NonoperatingIncomeExpense" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_NonoperatingIncomeExpense" xml:lang="en-US" id="us-gaap_NonoperatingIncomeExpense">Total other expenses, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense" xlink:title="label: NonoperatingIncomeExpense to us-gaap_NonoperatingIncomeExpense" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NonoperatingIncomeExpense_lbl1" xml:lang="en-US" id="us-gaap_NonoperatingIncomeExpense_lbl1">Nonoperating Income (Expense)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl1" xlink:title="label: NonoperatingIncomeExpense to us-gaap_NonoperatingIncomeExpense_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestAndDebtExpense" xlink:label="InterestAndDebtExpense" xlink:title="InterestAndDebtExpense" />
    <link:label xlink:type="resource" xlink:label="us-gaap_InterestAndDebtExpense" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:title="us-gaap_InterestAndDebtExpense" xml:lang="en-US" id="us-gaap_InterestAndDebtExpense">Interest and finance costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense" xlink:title="label: InterestAndDebtExpense to us-gaap_InterestAndDebtExpense" />
    <link:label xlink:type="resource" xlink:label="us-gaap_InterestAndDebtExpense_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_InterestAndDebtExpense_lbl1" xml:lang="en-US" id="us-gaap_InterestAndDebtExpense_lbl1">Interest and Debt Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl1" xlink:title="label: InterestAndDebtExpense to us-gaap_InterestAndDebtExpense_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsNoncurrentAbstract" xlink:label="AssetsNoncurrentAbstract" xlink:title="AssetsNoncurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AssetsNoncurrentAbstract" xml:lang="en-US" id="us-gaap_AssetsNoncurrentAbstract">OTHER NON CURRENT ASSETS:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsNoncurrentAbstract" xlink:to="us-gaap_AssetsNoncurrentAbstract" xlink:title="label: AssetsNoncurrentAbstract to us-gaap_AssetsNoncurrentAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="LiabilitiesNoncurrent" xlink:title="LiabilitiesNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_LiabilitiesNoncurrent" xml:lang="en-US" id="us-gaap_LiabilitiesNoncurrent">Total non-current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" xlink:title="label: LiabilitiesNoncurrent to us-gaap_LiabilitiesNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LiabilitiesNoncurrent_lbl1" xml:lang="en-US" id="us-gaap_LiabilitiesNoncurrent_lbl1">Liabilities, Noncurrent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl1" xlink:title="label: LiabilitiesNoncurrent to us-gaap_LiabilitiesNoncurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="LiabilitiesNoncurrentAbstract" xlink:title="LiabilitiesNoncurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LiabilitiesNoncurrentAbstract" xml:lang="en-US" id="us-gaap_LiabilitiesNoncurrentAbstract">NON-CURRENT LIABILITIES:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LiabilitiesNoncurrentAbstract" xlink:to="us-gaap_LiabilitiesNoncurrentAbstract" xlink:title="label: LiabilitiesNoncurrentAbstract to us-gaap_LiabilitiesNoncurrentAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeasesOfLessorDisclosureTextBlock" xlink:label="OperatingLeasesOfLessorDisclosureTextBlock" xlink:title="OperatingLeasesOfLessorDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock" xml:lang="en-US" id="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock">Leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesOfLessorDisclosureTextBlock" xlink:to="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock" xlink:title="label: OperatingLeasesOfLessorDisclosureTextBlock to us-gaap_OperatingLeasesOfLessorDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock_lbl1" xml:lang="en-US" id="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock_lbl1">Lessor, Operating Leases [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasesOfLessorDisclosureTextBlock" xlink:to="us-gaap_OperatingLeasesOfLessorDisclosureTextBlock_lbl1" xlink:title="label: OperatingLeasesOfLessorDisclosureTextBlock to us-gaap_OperatingLeasesOfLessorDisclosureTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="OperatingIncomeLoss" xlink:title="OperatingIncomeLoss" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingIncomeLoss" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_OperatingIncomeLoss" xml:lang="en-US" id="us-gaap_OperatingIncomeLoss">Operating income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss" xlink:title="label: OperatingIncomeLoss to us-gaap_OperatingIncomeLoss" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingIncomeLoss_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingIncomeLoss_lbl1" xml:lang="en-US" id="us-gaap_OperatingIncomeLoss_lbl1">Operating Income (Loss)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl1" xlink:title="label: OperatingIncomeLoss to us-gaap_OperatingIncomeLoss_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="Revenues" xlink:title="Revenues" />
    <link:label xlink:type="resource" xlink:label="us-gaap_Revenues" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_Revenues" xml:lang="en-US" id="us-gaap_Revenues">Total revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Revenues" xlink:to="us-gaap_Revenues" xlink:title="label: Revenues to us-gaap_Revenues" />
    <link:label xlink:type="resource" xlink:label="us-gaap_Revenues_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_Revenues_lbl1" xml:lang="en-US" id="us-gaap_Revenues_lbl1">Revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Revenues" xlink:to="us-gaap_Revenues_lbl1" xlink:title="label: Revenues to us-gaap_Revenues_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenuesAbstract" xlink:label="RevenuesAbstract" xlink:title="RevenuesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RevenuesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_RevenuesAbstract" xml:lang="en-US" id="us-gaap_RevenuesAbstract">REVENUES:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract" xlink:title="label: RevenuesAbstract to us-gaap_RevenuesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RevenuesAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RevenuesAbstract_lbl1" xml:lang="en-US" id="us-gaap_RevenuesAbstract_lbl1">Revenues [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl1" xlink:title="label: RevenuesAbstract to us-gaap_RevenuesAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:label="OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:title="OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xml:lang="en-US" id="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock">Basis of Presentation and General Information</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl1" xml:lang="en-US" id="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_lbl1">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherReceivables" xlink:label="OtherReceivables" xlink:title="OtherReceivables" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherReceivables" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_OtherReceivables" xml:lang="en-US" id="us-gaap_OtherReceivables">Due from related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherReceivables" xlink:to="us-gaap_OtherReceivables" xlink:title="label: OtherReceivables to us-gaap_OtherReceivables" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherReceivables_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OtherReceivables_lbl1" xml:lang="en-US" id="us-gaap_OtherReceivables_lbl1">Other Receivables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl1" xlink:title="label: OtherReceivables to us-gaap_OtherReceivables_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock" xlink:label="PaymentsOfDividendsPreferredStockAndPreferenceStock" xlink:title="PaymentsOfDividendsPreferredStockAndPreferenceStock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock" xml:lang="en-US" id="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock">Dividends of Preferred shares (Note 5)</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock_lbl1" xml:lang="en-US" id="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock_lbl1">Payments of Ordinary Dividends, Preferred Stock and Preference Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsOfDividendsPreferredStockAndPreferenceStock" xlink:to="us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock_lbl1" xlink:title="label: PaymentsOfDividendsPreferredStockAndPreferenceStock to us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="PreferredStockSharesAuthorized" xlink:title="PreferredStockSharesAuthorized" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PreferredStockSharesAuthorized" xml:lang="en-US" id="us-gaap_PreferredStockSharesAuthorized">Preferred stock, shares authorized (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized" xlink:title="label: PreferredStockSharesAuthorized to us-gaap_PreferredStockSharesAuthorized" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_PreferredStockSharesOutstanding" xml:lang="en-US" id="us-gaap_PreferredStockSharesOutstanding">Preferred stock, shares outstanding (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding" xlink:title="label: PreferredStockSharesOutstanding to us-gaap_PreferredStockSharesOutstanding" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_PreferredStockParOrStatedValuePerShare" xml:lang="en-US" id="us-gaap_PreferredStockParOrStatedValuePerShare">Preferred stock, par value (in dollars per share)</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PreferredStockParOrStatedValuePerShare_lbl1" xml:lang="en-US" id="us-gaap_PreferredStockParOrStatedValuePerShare_lbl1">Preferred Stock, Par or Stated Value Per Share</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="ProceedsFromIssuanceOfCommonStock" xlink:title="ProceedsFromIssuanceOfCommonStock" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" xml:lang="en-US" id="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1">Proceeds from Issuance of Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" xlink:title="label: ProceedsFromIssuanceOfCommonStock to us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfSecuredDebt" xlink:label="ProceedsFromIssuanceOfSecuredDebt" xlink:title="ProceedsFromIssuanceOfSecuredDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromIssuanceOfSecuredDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ProceedsFromIssuanceOfSecuredDebt" xml:lang="en-US" id="us-gaap_ProceedsFromIssuanceOfSecuredDebt">Proceeds from debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromIssuanceOfSecuredDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfSecuredDebt" xlink:title="label: ProceedsFromIssuanceOfSecuredDebt to us-gaap_ProceedsFromIssuanceOfSecuredDebt" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="ProceedsFromShortTermDebt" xlink:title="ProceedsFromShortTermDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ProceedsFromShortTermDebt" xml:lang="en-US" id="us-gaap_ProceedsFromShortTermDebt">Proceeds from short-term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt" xlink:title="label: ProceedsFromShortTermDebt to us-gaap_ProceedsFromShortTermDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ProceedsFromShortTermDebt_lbl1" xml:lang="en-US" id="us-gaap_ProceedsFromShortTermDebt_lbl1">Proceeds from Short-Term Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl1" xlink:title="label: ProceedsFromShortTermDebt to us-gaap_ProceedsFromShortTermDebt_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="PropertyPlantAndEquipmentGross" xlink:title="PropertyPlantAndEquipmentGross" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentGross" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentGross">Ending balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" xlink:title="label: PropertyPlantAndEquipmentGross to us-gaap_PropertyPlantAndEquipmentGross" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentGross1" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentGross1" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentGross1">Beginning balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross1" xlink:title="label: PropertyPlantAndEquipmentGross to us-gaap_PropertyPlantAndEquipmentGross1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentGross_lbl2" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentGross_lbl2">Property, Plant and Equipment, Gross</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl2" xlink:title="label: PropertyPlantAndEquipmentGross to us-gaap_PropertyPlantAndEquipmentGross_lbl2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="PropertyPlantAndEquipmentNet" xlink:title="PropertyPlantAndEquipmentNet" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentNet" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentNet">Beginning balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" xlink:title="label: PropertyPlantAndEquipmentNet to us-gaap_PropertyPlantAndEquipmentNet" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentNet1" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentNet1" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentNet1">Ending balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet1" xlink:title="label: PropertyPlantAndEquipmentNet to us-gaap_PropertyPlantAndEquipmentNet1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentNet2" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentNet2" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentNet2">Total fixed assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet2" xlink:title="label: PropertyPlantAndEquipmentNet to us-gaap_PropertyPlantAndEquipmentNet2" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentNet_lbl3" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentNet_lbl3">Property, Plant and Equipment, Net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl3" xlink:title="label: PropertyPlantAndEquipmentNet to us-gaap_PropertyPlantAndEquipmentNet_lbl3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="PropertyPlantAndEquipmentAbstract" xlink:title="PropertyPlantAndEquipmentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentAbstract" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentAbstract">Vessel Depreciation [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:title="label: PropertyPlantAndEquipmentAbstract to us-gaap_PropertyPlantAndEquipmentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentAbstract1" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentAbstract1">Vessels, net [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract1" xlink:title="label: PropertyPlantAndEquipmentAbstract to us-gaap_PropertyPlantAndEquipmentAbstract1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyDomain" xlink:label="RelatedPartyDomain" xlink:title="RelatedPartyDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyDomain" xml:lang="en-US" id="us-gaap_RelatedPartyDomain">Related and Nonrelated Parties [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain" xlink:title="label: RelatedPartyDomain to us-gaap_RelatedPartyDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyDomain1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_RelatedPartyDomain1" xml:lang="en-US" id="us-gaap_RelatedPartyDomain1">Related Party, Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain1" xlink:title="label: RelatedPartyDomain to us-gaap_RelatedPartyDomain1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="RelatedPartyTransactionAmountsOfTransaction" xlink:title="RelatedPartyTransactionAmountsOfTransaction" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xml:lang="en-US" id="us-gaap_RelatedPartyTransactionAmountsOfTransaction">Fees and expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionAmountsOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:title="label: RelatedPartyTransactionAmountsOfTransaction to us-gaap_RelatedPartyTransactionAmountsOfTransaction" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl1" xml:lang="en-US" id="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl1">Related Party Transaction, Amounts of Transaction</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionAmountsOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl1" xlink:title="label: RelatedPartyTransactionAmountsOfTransaction to us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="RelatedPartyTransactionLineItems" xlink:title="RelatedPartyTransactionLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyTransactionLineItems" xml:lang="en-US" id="us-gaap_RelatedPartyTransactionLineItems">Related Party Transaction [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems" xlink:title="label: RelatedPartyTransactionLineItems to us-gaap_RelatedPartyTransactionLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xml:lang="en-US" id="us-gaap_RelatedPartyTransactionsDisclosureTextBlock">Transactions with Related Parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:title="label: RelatedPartyTransactionsDisclosureTextBlock to us-gaap_RelatedPartyTransactionsDisclosureTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:title="ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xml:lang="en-US" id="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable">Related Party Transaction [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:title="label: ScheduleOfRelatedPartyTransactionsByRelatedPartyTable to us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfSecuredDebt" xlink:label="RepaymentsOfSecuredDebt" xlink:title="RepaymentsOfSecuredDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RepaymentsOfSecuredDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_RepaymentsOfSecuredDebt" xml:lang="en-US" id="us-gaap_RepaymentsOfSecuredDebt">Principal payments of debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfSecuredDebt" xlink:to="us-gaap_RepaymentsOfSecuredDebt" xlink:title="label: RepaymentsOfSecuredDebt to us-gaap_RepaymentsOfSecuredDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RepaymentsOfSecuredDebt_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RepaymentsOfSecuredDebt_lbl1" xml:lang="en-US" id="us-gaap_RepaymentsOfSecuredDebt_lbl1">Repayments of Secured Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfSecuredDebt" xlink:to="us-gaap_RepaymentsOfSecuredDebt_lbl1" xlink:title="label: RepaymentsOfSecuredDebt to us-gaap_RepaymentsOfSecuredDebt_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="RepaymentsOfShortTermDebt" xlink:title="RepaymentsOfShortTermDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RepaymentsOfShortTermDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_RepaymentsOfShortTermDebt" xml:lang="en-US" id="us-gaap_RepaymentsOfShortTermDebt">Prepayments of short-term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfShortTermDebt" xlink:to="us-gaap_RepaymentsOfShortTermDebt" xlink:title="label: RepaymentsOfShortTermDebt to us-gaap_RepaymentsOfShortTermDebt" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RepaymentsOfShortTermDebt1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_RepaymentsOfShortTermDebt1" xml:lang="en-US" id="us-gaap_RepaymentsOfShortTermDebt1">Repayments of short-term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfShortTermDebt" xlink:to="us-gaap_RepaymentsOfShortTermDebt1" xlink:title="label: RepaymentsOfShortTermDebt to us-gaap_RepaymentsOfShortTermDebt1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RepaymentsOfShortTermDebt_lbl2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RepaymentsOfShortTermDebt_lbl2" xml:lang="en-US" id="us-gaap_RepaymentsOfShortTermDebt_lbl2">Repayments of Short-Term Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentsOfShortTermDebt" xlink:to="us-gaap_RepaymentsOfShortTermDebt_lbl2" xlink:title="label: RepaymentsOfShortTermDebt to us-gaap_RepaymentsOfShortTermDebt_lbl2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xlink:label="PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xlink:title="PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xml:lang="en-US" id="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock">Redemption of preferred shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xlink:to="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xlink:title="label: PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock to us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock_lbl1" xml:lang="en-US" id="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock_lbl1">Payments for Repurchase of Redeemable Convertible Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock" xlink:to="us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock_lbl1" xlink:title="label: PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock to us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RetainedEarningsAccumulatedDeficit" xml:lang="en-US" id="us-gaap_RetainedEarningsAccumulatedDeficit">Accumulated deficit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:title="label: RetainedEarningsAccumulatedDeficit to us-gaap_RetainedEarningsAccumulatedDeficit" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SaleOfStockNameOfTransactionDomain" xlink:label="SaleOfStockNameOfTransactionDomain" xlink:title="SaleOfStockNameOfTransactionDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SaleOfStockNameOfTransactionDomain" xml:lang="en-US" id="us-gaap_SaleOfStockNameOfTransactionDomain">Sale of Stock [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:title="label: SaleOfStockNameOfTransactionDomain to us-gaap_SaleOfStockNameOfTransactionDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityMethodInvestmentsTextBlock" xlink:label="EquityMethodInvestmentsTextBlock" xlink:title="EquityMethodInvestmentsTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_EquityMethodInvestmentsTextBlock" xml:lang="en-US" id="us-gaap_EquityMethodInvestmentsTextBlock">50% Owned Companies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock" xlink:title="label: EquityMethodInvestmentsTextBlock to us-gaap_EquityMethodInvestmentsTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EquityMethodInvestmentsTextBlock_lbl1" xml:lang="en-US" id="us-gaap_EquityMethodInvestmentsTextBlock_lbl1">Equity Method Investments [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl1" xlink:title="label: EquityMethodInvestmentsTextBlock to us-gaap_EquityMethodInvestmentsTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="PropertyPlantAndEquipmentTextBlock" xlink:title="PropertyPlantAndEquipmentTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentTextBlock" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentTextBlock">Vessels, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:title="label: PropertyPlantAndEquipmentTextBlock to us-gaap_PropertyPlantAndEquipmentTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl1" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl1">Property, Plant and Equipment [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl1" xlink:title="label: PropertyPlantAndEquipmentTextBlock to us-gaap_PropertyPlantAndEquipmentTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="SeriesDPreferredStockMember" xlink:title="SeriesDPreferredStockMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SeriesDPreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SeriesDPreferredStockMember" xml:lang="en-US" id="us-gaap_SeriesDPreferredStockMember">Series D Preferred Shares [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SeriesDPreferredStockMember" xlink:to="us-gaap_SeriesDPreferredStockMember" xlink:title="label: SeriesDPreferredStockMember to us-gaap_SeriesDPreferredStockMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesEPreferredStockMember" xlink:label="SeriesEPreferredStockMember" xlink:title="SeriesEPreferredStockMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SeriesEPreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SeriesEPreferredStockMember" xml:lang="en-US" id="us-gaap_SeriesEPreferredStockMember">Series E Preferred Shares [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SeriesEPreferredStockMember" xlink:to="us-gaap_SeriesEPreferredStockMember" xlink:title="label: SeriesEPreferredStockMember to us-gaap_SeriesEPreferredStockMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesFPreferredStockMember" xlink:label="SeriesFPreferredStockMember" xlink:title="SeriesFPreferredStockMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SeriesFPreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_SeriesFPreferredStockMember" xml:lang="en-US" id="us-gaap_SeriesFPreferredStockMember">Series F Shares [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SeriesFPreferredStockMember" xlink:to="us-gaap_SeriesFPreferredStockMember" xlink:title="label: SeriesFPreferredStockMember to us-gaap_SeriesFPreferredStockMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SeriesFPreferredStockMember1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SeriesFPreferredStockMember1" xml:lang="en-US" id="us-gaap_SeriesFPreferredStockMember1">Series F Preferred Shares [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SeriesFPreferredStockMember" xlink:to="us-gaap_SeriesFPreferredStockMember1" xlink:title="label: SeriesFPreferredStockMember to us-gaap_SeriesFPreferredStockMember1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="SignificantAccountingPoliciesTextBlock" xlink:title="SignificantAccountingPoliciesTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_SignificantAccountingPoliciesTextBlock" xml:lang="en-US" id="us-gaap_SignificantAccountingPoliciesTextBlock">Significant Accounting Policies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:title="label: SignificantAccountingPoliciesTextBlock to us-gaap_SignificantAccountingPoliciesTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SignificantAccountingPoliciesTextBlock_lbl1" xml:lang="en-US" id="us-gaap_SignificantAccountingPoliciesTextBlock_lbl1">Significant Accounting Policies [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl1" xlink:title="label: SignificantAccountingPoliciesTextBlock to us-gaap_SignificantAccountingPoliciesTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="StatementOfCashFlowsAbstract" xlink:title="StatementOfCashFlowsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StatementOfCashFlowsAbstract" xml:lang="en-US" id="us-gaap_StatementOfCashFlowsAbstract">UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract" xlink:title="label: StatementOfCashFlowsAbstract to us-gaap_StatementOfCashFlowsAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="StatementOfStockholdersEquityAbstract" xlink:title="StatementOfStockholdersEquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StatementOfStockholdersEquityAbstract" xml:lang="en-US" id="us-gaap_StatementOfStockholdersEquityAbstract">CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS' EQUITY [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract" xlink:title="label: StatementOfStockholdersEquityAbstract to us-gaap_StatementOfStockholdersEquityAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsOfStockIssuanceCosts" xlink:label="PaymentsOfStockIssuanceCosts" xlink:title="PaymentsOfStockIssuanceCosts" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_PaymentsOfStockIssuanceCosts" xml:lang="en-US" id="us-gaap_PaymentsOfStockIssuanceCosts">Equity offerings costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" xlink:title="label: PaymentsOfStockIssuanceCosts to us-gaap_PaymentsOfStockIssuanceCosts" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PaymentsOfStockIssuanceCosts_lbl1" xml:lang="en-US" id="us-gaap_PaymentsOfStockIssuanceCosts_lbl1">Payments of Stock Issuance Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts_lbl1" xlink:title="label: PaymentsOfStockIssuanceCosts to us-gaap_PaymentsOfStockIssuanceCosts_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="StockholdersEquityAbstract" xlink:title="StockholdersEquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StockholdersEquityAbstract" xml:lang="en-US" id="us-gaap_StockholdersEquityAbstract">STOCKHOLDERS' EQUITY:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract" xlink:title="label: StockholdersEquityAbstract to us-gaap_StockholdersEquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquityAbstract1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_StockholdersEquityAbstract1" xml:lang="en-US" id="us-gaap_StockholdersEquityAbstract1">STOCKHOLDERS EQUITY</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract1" xlink:title="label: StockholdersEquityAbstract to us-gaap_StockholdersEquityAbstract1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="StockholdersEquityNoteDisclosureTextBlock" xlink:title="StockholdersEquityNoteDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xml:lang="en-US" id="us-gaap_StockholdersEquityNoteDisclosureTextBlock">Common Stock, Additional Paid-In Capital and Dividends</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:title="label: StockholdersEquityNoteDisclosureTextBlock to us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl1" xml:lang="en-US" id="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl1">Equity [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl1" xlink:title="label: StockholdersEquityNoteDisclosureTextBlock to us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="SubsequentEventTypeAxis" xlink:title="SubsequentEventTypeAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventTypeAxis" xml:lang="en-US" id="us-gaap_SubsequentEventTypeAxis">Subsequent Event Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeAxis" xlink:title="label: SubsequentEventTypeAxis to us-gaap_SubsequentEventTypeAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventLineItems" xlink:label="SubsequentEventLineItems" xlink:title="SubsequentEventLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventLineItems" xml:lang="en-US" id="us-gaap_SubsequentEventLineItems">Subsequent Event [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventLineItems" xlink:to="us-gaap_SubsequentEventLineItems" xlink:title="label: SubsequentEventLineItems to us-gaap_SubsequentEventLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventTable" xlink:label="SubsequentEventTable" xlink:title="SubsequentEventTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventTable" xml:lang="en-US" id="us-gaap_SubsequentEventTable">Subsequent Event [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventTable" xlink:to="us-gaap_SubsequentEventTable" xlink:title="label: SubsequentEventTable to us-gaap_SubsequentEventTable" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="SubsequentEventTypeDomain" xlink:title="SubsequentEventTypeDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventTypeDomain" xml:lang="en-US" id="us-gaap_SubsequentEventTypeDomain">Subsequent Event Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventTypeDomain" xlink:title="label: SubsequentEventTypeDomain to us-gaap_SubsequentEventTypeDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsidiarySaleOfStockAxis" xlink:label="SubsidiarySaleOfStockAxis" xlink:title="SubsidiarySaleOfStockAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsidiarySaleOfStockAxis" xml:lang="en-US" id="us-gaap_SubsidiarySaleOfStockAxis">Sale of Stock [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SubsidiarySaleOfStockAxis" xlink:title="label: SubsidiarySaleOfStockAxis to us-gaap_SubsidiarySaleOfStockAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="SupplementalCashFlowInformationAbstract" xlink:title="SupplementalCashFlowInformationAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SupplementalCashFlowInformationAbstract" xml:lang="en-US" id="us-gaap_SupplementalCashFlowInformationAbstract">SUPPLEMENTAL CASH FLOW INFORMATION</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" xlink:title="label: SupplementalCashFlowInformationAbstract to us-gaap_SupplementalCashFlowInformationAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquityAbstract" xlink:label="TemporaryEquityAbstract" xlink:title="TemporaryEquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquityAbstract" xml:lang="en-US" id="us-gaap_TemporaryEquityAbstract">MEZZANINE EQUITY:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAbstract" xlink:to="us-gaap_TemporaryEquityAbstract" xlink:title="label: TemporaryEquityAbstract to us-gaap_TemporaryEquityAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="AssetsCurrent" xlink:title="AssetsCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_AssetsCurrent" xml:lang="en-US" id="us-gaap_AssetsCurrent">Total current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrent" xlink:to="us-gaap_AssetsCurrent" xlink:title="label: AssetsCurrent to us-gaap_AssetsCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AssetsCurrent_lbl1" xml:lang="en-US" id="us-gaap_AssetsCurrent_lbl1">Assets, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl1" xlink:title="label: AssetsCurrent to us-gaap_AssetsCurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="AssetsCurrentAbstract" xlink:title="AssetsCurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AssetsCurrentAbstract" xml:lang="en-US" id="us-gaap_AssetsCurrentAbstract">CURRENT ASSETS:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" xlink:title="label: AssetsCurrentAbstract to us-gaap_AssetsCurrentAbstract" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xml:lang="en-US" id="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">Weighted average common shares outstanding, diluted (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:title="label: WeightedAverageNumberOfDilutedSharesOutstanding to us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" />
    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding1" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding1" xml:lang="en-US" id="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding1">Weighted average common shares outstanding, diluted (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding1" xlink:title="label: WeightedAverageNumberOfDilutedSharesOutstanding to us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2" xml:lang="en-US" id="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2">Weighted Average Number of Shares Outstanding, Diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2" xlink:title="label: WeightedAverageNumberOfDilutedSharesOutstanding to us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="WeightedAverageNumberOfSharesOutstandingBasic" xlink:title="WeightedAverageNumberOfSharesOutstandingBasic" />
    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xml:lang="en-US" id="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">Weighted average common shares outstanding, basic (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:title="label: WeightedAverageNumberOfSharesOutstandingBasic to us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic1" xml:lang="en-US" id="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic1">Weighted average common shares outstanding, basic (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic1" xlink:title="label: WeightedAverageNumberOfSharesOutstandingBasic to us-gaap_WeightedAverageNumberOfSharesOutstandingBasic1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl2" xml:lang="en-US" id="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl2">Weighted Average Number of Shares Outstanding, Basic</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl2" xlink:title="label: WeightedAverageNumberOfSharesOutstandingBasic to us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="RestrictedCashAndCashEquivalentsNoncurrent" xlink:title="RestrictedCashAndCashEquivalentsNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xml:lang="en-US" id="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent">Restricted cash</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestrictedCashAndCashEquivalentsNoncurrent" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:title="label: RestrictedCashAndCashEquivalentsNoncurrent to us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_lbl1" xml:lang="en-US" id="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_lbl1">Restricted Cash and Cash Equivalents, Noncurrent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestrictedCashAndCashEquivalentsNoncurrent" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_lbl1" xlink:title="label: RestrictedCashAndCashEquivalentsNoncurrent to us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember" xlink:label="CommonStockMember" xlink:title="CommonStockMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CommonStockMember" xml:lang="en-US" id="us-gaap_CommonStockMember">Common Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockMember" xlink:to="us-gaap_CommonStockMember" xlink:title="label: CommonStockMember to us-gaap_CommonStockMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="PropertyPlantAndEquipmentDisclosureTextBlock" xlink:title="PropertyPlantAndEquipmentDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">Vessels, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:title="label: PropertyPlantAndEquipmentDisclosureTextBlock to us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl1" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl1">Property, Plant and Equipment Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl1" xlink:title="label: PropertyPlantAndEquipmentDisclosureTextBlock to us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="PropertyPlantAndEquipmentTypeDomain" xlink:title="PropertyPlantAndEquipmentTypeDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentTypeDomain" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentTypeDomain">Long-Lived Tangible Asset [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:title="label: PropertyPlantAndEquipmentTypeDomain to us-gaap_PropertyPlantAndEquipmentTypeDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAdditions" xlink:label="PropertyPlantAndEquipmentAdditions" xlink:title="PropertyPlantAndEquipmentAdditions" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentAdditions" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentAdditions">Purchase price of vessel</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentAdditions" xlink:to="us-gaap_PropertyPlantAndEquipmentAdditions" xlink:title="label: PropertyPlantAndEquipmentAdditions to us-gaap_PropertyPlantAndEquipmentAdditions" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:label="PropertyPlantAndEquipmentNetAbstract" xlink:title="PropertyPlantAndEquipmentNetAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentNetAbstract" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentNetAbstract">FIXED ASSETS:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNetAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:title="label: PropertyPlantAndEquipmentNetAbstract to us-gaap_PropertyPlantAndEquipmentNetAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockMember" xlink:label="PreferredStockMember" xlink:title="PreferredStockMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PreferredStockMember" xml:lang="en-US" id="us-gaap_PreferredStockMember">Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockMember" xlink:to="us-gaap_PreferredStockMember" xlink:title="label: PreferredStockMember to us-gaap_PreferredStockMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="Assets" xlink:title="Assets" />
    <link:label xlink:type="resource" xlink:label="us-gaap_Assets" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_Assets" xml:lang="en-US" id="us-gaap_Assets">Total assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Assets" xlink:to="us-gaap_Assets" xlink:title="label: Assets to us-gaap_Assets" />
    <link:label xlink:type="resource" xlink:label="us-gaap_Assets_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_Assets_lbl1" xml:lang="en-US" id="us-gaap_Assets_lbl1">Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Assets" xlink:to="us-gaap_Assets_lbl1" xlink:title="label: Assets to us-gaap_Assets_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="InvestmentIncomeInterest" xlink:title="InvestmentIncomeInterest" />
    <link:label xlink:type="resource" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_InvestmentIncomeInterest" xml:lang="en-US" id="us-gaap_InvestmentIncomeInterest">Interest income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest" xlink:title="label: InvestmentIncomeInterest to us-gaap_InvestmentIncomeInterest" />
    <link:label xlink:type="resource" xlink:label="us-gaap_InvestmentIncomeInterest_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_InvestmentIncomeInterest_lbl1" xml:lang="en-US" id="us-gaap_InvestmentIncomeInterest_lbl1">Investment Income, Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest_lbl1" xlink:title="label: InvestmentIncomeInterest to us-gaap_InvestmentIncomeInterest_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="OtherLiabilitiesCurrent" xlink:title="OtherLiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OtherLiabilitiesCurrent" xml:lang="en-US" id="us-gaap_OtherLiabilitiesCurrent">Due to related parties (Note 5)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent" xlink:title="label: OtherLiabilitiesCurrent to us-gaap_OtherLiabilitiesCurrent" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="OtherLiabilitiesNoncurrent" xlink:title="OtherLiabilitiesNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OtherLiabilitiesNoncurrent" xml:lang="en-US" id="us-gaap_OtherLiabilitiesNoncurrent">Other non-current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent" xlink:title="label: OtherLiabilitiesNoncurrent to us-gaap_OtherLiabilitiesNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OtherLiabilitiesNoncurrent_lbl1" xml:lang="en-US" id="us-gaap_OtherLiabilitiesNoncurrent_lbl1">Other Liabilities, Noncurrent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl1" xlink:title="label: OtherLiabilitiesNoncurrent to us-gaap_OtherLiabilitiesNoncurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MovementInPropertyPlantAndEquipmentRollForward" xlink:label="MovementInPropertyPlantAndEquipmentRollForward" xlink:title="MovementInPropertyPlantAndEquipmentRollForward" />
    <link:label xlink:type="resource" xlink:label="us-gaap_MovementInPropertyPlantAndEquipmentRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_MovementInPropertyPlantAndEquipmentRollForward" xml:lang="en-US" id="us-gaap_MovementInPropertyPlantAndEquipmentRollForward">Vessel Cost [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MovementInPropertyPlantAndEquipmentRollForward" xlink:to="us-gaap_MovementInPropertyPlantAndEquipmentRollForward" xlink:title="label: MovementInPropertyPlantAndEquipmentRollForward to us-gaap_MovementInPropertyPlantAndEquipmentRollForward" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" xlink:label="MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" xlink:title="MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" />
    <link:label xlink:type="resource" xlink:label="us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" xml:lang="en-US" id="us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward">Accumulated Depreciation [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" xlink:to="us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" xlink:title="label: MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward to us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="StatementTable" xlink:title="StatementTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StatementTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StatementTable" xml:lang="en-US" id="us-gaap_StatementTable">Statement [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementTable" xlink:to="us-gaap_StatementTable" xlink:title="label: StatementTable to us-gaap_StatementTable" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract" xlink:label="LongTermDebtByCurrentAndNoncurrentAbstract" xlink:title="LongTermDebtByCurrentAndNoncurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract" xml:lang="en-US" id="us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract">Presented [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LongTermDebtByCurrentAndNoncurrentAbstract" xlink:to="us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract" xlink:title="label: LongTermDebtByCurrentAndNoncurrentAbstract to us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="AssetsAbstract" xlink:title="AssetsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_AssetsAbstract" xml:lang="en-US" id="us-gaap_AssetsAbstract">ASSETS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsAbstract" xlink:to="us-gaap_AssetsAbstract" xlink:title="label: AssetsAbstract to us-gaap_AssetsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AssetsAbstract_lbl1" xml:lang="en-US" id="us-gaap_AssetsAbstract_lbl1">Assets [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl1" xlink:title="label: AssetsAbstract to us-gaap_AssetsAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="StatementLineItems" xlink:title="StatementLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StatementLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StatementLineItems" xml:lang="en-US" id="us-gaap_StatementLineItems">Statement [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementLineItems" xlink:to="us-gaap_StatementLineItems" xlink:title="label: StatementLineItems to us-gaap_StatementLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="FairValueInputsLevel2Member" xlink:title="FairValueInputsLevel2Member" />
    <link:label xlink:type="resource" xlink:label="us-gaap_FairValueInputsLevel2Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_FairValueInputsLevel2Member" xml:lang="en-US" id="us-gaap_FairValueInputsLevel2Member">Level 2 [Member]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityAbstract" xlink:label="EquityAbstract" xlink:title="EquityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EquityAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EquityAbstract" xml:lang="en-US" id="us-gaap_EquityAbstract">Common Stock, Additional Paid-In Capital and Dividends [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityAbstract" xlink:to="us-gaap_EquityAbstract" xlink:title="label: EquityAbstract to us-gaap_EquityAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquitySharesAuthorized" xlink:label="TemporaryEquitySharesAuthorized" xlink:title="TemporaryEquitySharesAuthorized" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquitySharesAuthorized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_TemporaryEquitySharesAuthorized" xml:lang="en-US" id="us-gaap_TemporaryEquitySharesAuthorized">Preferred stock, shares authorized (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquitySharesAuthorized" xlink:to="us-gaap_TemporaryEquitySharesAuthorized" xlink:title="label: TemporaryEquitySharesAuthorized to us-gaap_TemporaryEquitySharesAuthorized" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquitySharesAuthorized_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquitySharesAuthorized_lbl1" xml:lang="en-US" id="us-gaap_TemporaryEquitySharesAuthorized_lbl1">Temporary Equity, Shares Authorized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquitySharesAuthorized" xlink:to="us-gaap_TemporaryEquitySharesAuthorized_lbl1" xlink:title="label: TemporaryEquitySharesAuthorized to us-gaap_TemporaryEquitySharesAuthorized_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquitySharesIssued" xlink:label="TemporaryEquitySharesIssued" xlink:title="TemporaryEquitySharesIssued" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquitySharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquitySharesIssued" xml:lang="en-US" id="us-gaap_TemporaryEquitySharesIssued">Preferred stock, shares issued (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquitySharesIssued" xlink:to="us-gaap_TemporaryEquitySharesIssued" xlink:title="label: TemporaryEquitySharesIssued to us-gaap_TemporaryEquitySharesIssued" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquitySharesOutstanding" xlink:label="TemporaryEquitySharesOutstanding" xlink:title="TemporaryEquitySharesOutstanding" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquitySharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="us-gaap_TemporaryEquitySharesOutstanding" xml:lang="en-US" id="us-gaap_TemporaryEquitySharesOutstanding">Beginning balance (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquitySharesOutstanding" xlink:to="us-gaap_TemporaryEquitySharesOutstanding" xlink:title="label: TemporaryEquitySharesOutstanding to us-gaap_TemporaryEquitySharesOutstanding" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquitySharesOutstanding1" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="us-gaap_TemporaryEquitySharesOutstanding1" xml:lang="en-US" id="us-gaap_TemporaryEquitySharesOutstanding1">Ending balance (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquitySharesOutstanding" xlink:to="us-gaap_TemporaryEquitySharesOutstanding1" xlink:title="label: TemporaryEquitySharesOutstanding to us-gaap_TemporaryEquitySharesOutstanding1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquitySharesOutstanding2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquitySharesOutstanding2" xml:lang="en-US" id="us-gaap_TemporaryEquitySharesOutstanding2">Preferred stock, shares outstanding (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquitySharesOutstanding" xlink:to="us-gaap_TemporaryEquitySharesOutstanding2" xlink:title="label: TemporaryEquitySharesOutstanding to us-gaap_TemporaryEquitySharesOutstanding2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xlink:label="ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xlink:title="ProceedsFromSaleOfOtherPropertyPlantAndEquipment" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xml:lang="en-US" id="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment">Proceeds from sale of vessel</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xlink:title="label: ProceedsFromSaleOfOtherPropertyPlantAndEquipment to us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment_lbl1" xml:lang="en-US" id="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment_lbl1">Proceeds from Sale of Other Property, Plant, and Equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromSaleOfOtherPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment_lbl1" xlink:title="label: ProceedsFromSaleOfOtherPropertyPlantAndEquipment to us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="ClassOfStockDomain" xlink:title="ClassOfStockDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ClassOfStockDomain" xml:lang="en-US" id="us-gaap_ClassOfStockDomain">Class of Stock [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain" xlink:title="label: ClassOfStockDomain to us-gaap_ClassOfStockDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xlink:label="IncreaseDecreaseInStockholdersEquityRollForward" xlink:title="IncreaseDecreaseInStockholdersEquityRollForward" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xml:lang="en-US" id="us-gaap_IncreaseDecreaseInStockholdersEquityRollForward">Increase (Decrease) in Stockholders' Equity [Roll Forward]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncreaseDecreaseInStockholdersEquityRollForward" xlink:to="us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xlink:title="label: IncreaseDecreaseInStockholdersEquityRollForward to us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract" xlink:label="PropertyPlantAndEquipmentNetByTypeAbstract" xlink:title="PropertyPlantAndEquipmentNetByTypeAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract">Net Book Value [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentNetByTypeAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract" xlink:title="label: PropertyPlantAndEquipmentNetByTypeAbstract to us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredFinanceCostsNet" xlink:label="DeferredFinanceCostsNet" xlink:title="DeferredFinanceCostsNet" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DeferredFinanceCostsNet" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_DeferredFinanceCostsNet" xml:lang="en-US" id="us-gaap_DeferredFinanceCostsNet">Less: Deferred finance fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredFinanceCostsNet" xlink:to="us-gaap_DeferredFinanceCostsNet" xlink:title="label: DeferredFinanceCostsNet to us-gaap_DeferredFinanceCostsNet" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DeferredFinanceCostsNet_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DeferredFinanceCostsNet_lbl1" xml:lang="en-US" id="us-gaap_DeferredFinanceCostsNet_lbl1">Debt Issuance Costs, Net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DeferredFinanceCostsNet" xlink:to="us-gaap_DeferredFinanceCostsNet_lbl1" xlink:title="label: DeferredFinanceCostsNet to us-gaap_DeferredFinanceCostsNet_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="OtherCostAndExpenseOperating" xlink:title="OtherCostAndExpenseOperating" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherCostAndExpenseOperating" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OtherCostAndExpenseOperating" xml:lang="en-US" id="us-gaap_OtherCostAndExpenseOperating">Other vessel operating expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherCostAndExpenseOperating" xlink:to="us-gaap_OtherCostAndExpenseOperating" xlink:title="label: OtherCostAndExpenseOperating to us-gaap_OtherCostAndExpenseOperating" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="EarningsPerShareAbstract" xlink:title="EarningsPerShareAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EarningsPerShareAbstract" xml:lang="en-US" id="us-gaap_EarningsPerShareAbstract">Earnings Per Common Share [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract" xlink:title="label: EarningsPerShareAbstract to us-gaap_EarningsPerShareAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="StatementClassOfStockAxis" xlink:title="StatementClassOfStockAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StatementClassOfStockAxis" xml:lang="en-US" id="us-gaap_StatementClassOfStockAxis">Class of Stock [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis" xlink:title="label: StatementClassOfStockAxis to us-gaap_StatementClassOfStockAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="ScheduleOfPropertyPlantAndEquipmentTable" xlink:title="ScheduleOfPropertyPlantAndEquipmentTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xml:lang="en-US" id="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable">Property, Plant and Equipment [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:title="label: ScheduleOfPropertyPlantAndEquipmentTable to us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="CommonStockParOrStatedValuePerShare" xlink:title="CommonStockParOrStatedValuePerShare" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CommonStockParOrStatedValuePerShare" xml:lang="en-US" id="us-gaap_CommonStockParOrStatedValuePerShare">Common stock, par value (in dollars per share)</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="PropertyPlantAndEquipmentByTypeAxis" xlink:title="PropertyPlantAndEquipmentByTypeAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentByTypeAxis">Long-Lived Tangible Asset [Axis]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="PropertyPlantAndEquipmentLineItems" xlink:title="PropertyPlantAndEquipmentLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentLineItems" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentLineItems">Property, Plant and Equipment [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:title="label: PropertyPlantAndEquipmentLineItems to us-gaap_PropertyPlantAndEquipmentLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="StockholdersEquity" xlink:title="StockholdersEquity" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="us-gaap_StockholdersEquity" xml:lang="en-US" id="us-gaap_StockholdersEquity">Balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquity" xlink:to="us-gaap_StockholdersEquity" xlink:title="label: StockholdersEquity to us-gaap_StockholdersEquity" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity1" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="us-gaap_StockholdersEquity1" xml:lang="en-US" id="us-gaap_StockholdersEquity1">Balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquity" xlink:to="us-gaap_StockholdersEquity1" xlink:title="label: StockholdersEquity to us-gaap_StockholdersEquity1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity2" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_StockholdersEquity2" xml:lang="en-US" id="us-gaap_StockholdersEquity2">Total stockholders' equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquity" xlink:to="us-gaap_StockholdersEquity2" xlink:title="label: StockholdersEquity to us-gaap_StockholdersEquity2" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockholdersEquity_lbl3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StockholdersEquity_lbl3" xml:lang="en-US" id="us-gaap_StockholdersEquity_lbl3">Equity, Attributable to Parent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl3" xlink:title="label: StockholdersEquity to us-gaap_StockholdersEquity_lbl3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockValue" xlink:label="PreferredStockValue" xlink:title="PreferredStockValue" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PreferredStockValue" xml:lang="en-US" id="us-gaap_PreferredStockValue">Preferred stock, $0.01 par value; 20,000,000 shares authorized; of which 100,000 Series D shares were outstanding at December 31, 2023 and June 30, 2024</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PreferredStockValue" xlink:to="us-gaap_PreferredStockValue" xlink:title="label: PreferredStockValue to us-gaap_PreferredStockValue" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="StatementEquityComponentsAxis" xlink:title="StatementEquityComponentsAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StatementEquityComponentsAxis" xml:lang="en-US" id="us-gaap_StatementEquityComponentsAxis">Equity Components [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis" xlink:title="label: StatementEquityComponentsAxis to us-gaap_StatementEquityComponentsAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="AdditionalPaidInCapitalMember" xlink:title="AdditionalPaidInCapitalMember" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_EquityComponentDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EquityComponentDomain" xml:lang="en-US" id="us-gaap_EquityComponentDomain">Equity Component [Domain]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="StockIssuedDuringPeriodValueNewIssues" xlink:title="StockIssuedDuringPeriodValueNewIssues" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StockIssuedDuringPeriodValueNewIssues" xml:lang="en-US" id="us-gaap_StockIssuedDuringPeriodValueNewIssues">Issuance of common stock pursuant to equity offerings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:title="label: StockIssuedDuringPeriodValueNewIssues to us-gaap_StockIssuedDuringPeriodValueNewIssues" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="StockIssuedDuringPeriodSharesNewIssues" xlink:title="StockIssuedDuringPeriodSharesNewIssues" />
    <link:label xlink:type="resource" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xml:lang="en-US" id="us-gaap_StockIssuedDuringPeriodSharesNewIssues">Issuance of common stock pursuant to equity offerings (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:title="label: StockIssuedDuringPeriodSharesNewIssues to us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xlink:label="AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xlink:title="AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xml:lang="en-US" id="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings">Dividends of Preferred Shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xlink:title="label: AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings to us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings_lbl1" xml:lang="en-US" id="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings_lbl1">Adjustments to Additional Paid in Capital, Dividends in Excess of Retained Earnings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings_lbl1" xlink:title="label: AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings to us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:label="IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:title="IncrementalCommonSharesAttributableToConversionOfPreferredStock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock" xml:lang="en-US" id="us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock">Series E Shares (in shares)</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:label="NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:title="NetIncomeLossAvailableToCommonStockholdersDiluted" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xml:lang="en-US" id="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted">Earnings attributable to common shareholders, diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:title="label: NetIncomeLossAvailableToCommonStockholdersDiluted to us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl1" xml:lang="en-US" id="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl1">Net Income (Loss) Available to Common Stockholders, Diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NetIncomeLossAvailableToCommonStockholdersDiluted" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl1" xlink:title="label: NetIncomeLossAvailableToCommonStockholdersDiluted to us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertiblePreferredDividendsNetOfTax" xlink:label="ConvertiblePreferredDividendsNetOfTax" xlink:title="ConvertiblePreferredDividendsNetOfTax" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ConvertiblePreferredDividendsNetOfTax" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ConvertiblePreferredDividendsNetOfTax" xml:lang="en-US" id="us-gaap_ConvertiblePreferredDividendsNetOfTax">Add: Dividends of Convertible preferred shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConvertiblePreferredDividendsNetOfTax" xlink:to="us-gaap_ConvertiblePreferredDividendsNetOfTax" xlink:title="label: ConvertiblePreferredDividendsNetOfTax to us-gaap_ConvertiblePreferredDividendsNetOfTax" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ConvertiblePreferredDividendsNetOfTax_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ConvertiblePreferredDividendsNetOfTax_lbl1" xml:lang="en-US" id="us-gaap_ConvertiblePreferredDividendsNetOfTax_lbl1">Convertible Preferred Dividends, Net of Tax</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" xlink:label="AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" xlink:title="AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" xml:lang="en-US" id="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts">Equity offering costs (Note 9)</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts_lbl1" xml:lang="en-US" id="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts_lbl1">Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts_lbl1" xlink:title="label: AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts to us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostsAndExpensesAbstract" xlink:label="CostsAndExpensesAbstract" xlink:title="CostsAndExpensesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CostsAndExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CostsAndExpensesAbstract" xml:lang="en-US" id="us-gaap_CostsAndExpensesAbstract">EXPENSES:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract" xlink:title="label: CostsAndExpensesAbstract to us-gaap_CostsAndExpensesAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DividendsCommonStock" xlink:label="DividendsCommonStock" xlink:title="DividendsCommonStock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DividendsCommonStock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_DividendsCommonStock" xml:lang="en-US" id="us-gaap_DividendsCommonStock">Dividends paid to common stock holders</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_DividendsCommonStock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DividendsCommonStock_lbl1" xml:lang="en-US" id="us-gaap_DividendsCommonStock_lbl1">Dividends, Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DividendsCommonStock" xlink:to="us-gaap_DividendsCommonStock_lbl1" xlink:title="label: DividendsCommonStock to us-gaap_DividendsCommonStock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:label="WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:title="WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract" xml:lang="en-US" id="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract">Effect of Dilutive Securities [Abstract]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="EarningsPerShareTextBlock" xlink:title="EarningsPerShareTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_EarningsPerShareTextBlock" xml:lang="en-US" id="us-gaap_EarningsPerShareTextBlock">Earnings Per Common Share</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProfitLoss" xlink:label="ProfitLoss" xlink:title="ProfitLoss" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProfitLoss" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_ProfitLoss" xml:lang="en-US" id="us-gaap_ProfitLoss">Net income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProfitLoss" xlink:to="us-gaap_ProfitLoss" xlink:title="label: ProfitLoss to us-gaap_ProfitLoss" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProfitLoss1" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_ProfitLoss1" xml:lang="en-US" id="us-gaap_ProfitLoss1">Net income</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProfitLoss" xlink:to="us-gaap_ProfitLoss1" xlink:title="label: ProfitLoss to us-gaap_ProfitLoss1" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProfitLoss" xlink:to="us-gaap_ProfitLoss2" xlink:title="label: ProfitLoss to us-gaap_ProfitLoss2" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl3" xlink:title="label: ProfitLoss to us-gaap_ProfitLoss_lbl3" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:title="ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_ScheduleOfStockByClassTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ScheduleOfStockByClassTable" xml:lang="en-US" id="us-gaap_ScheduleOfStockByClassTable">Stock, Class of Stock [Table]</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract" xml:lang="en-US" id="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract">Basis of Presentation and General Information [Abstract]</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetLineItems" xml:lang="en-US" id="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetLineItems">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTable" xlink:label="ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTable" xlink:title="ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTable" xml:lang="en-US" id="us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTable">Consolidation, Less-than-Wholly-Owned Subsidiary, Parent Ownership Interest, Effect of Change [Table]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LeasesAbstract" xlink:label="LeasesAbstract" xlink:title="LeasesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LeasesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LeasesAbstract" xml:lang="en-US" id="us-gaap_LeasesAbstract">Leases [Abstract]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="CommitmentsAndContingencies" xlink:title="CommitmentsAndContingencies" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CommitmentsAndContingencies" xml:lang="en-US" id="us-gaap_CommitmentsAndContingencies">COMMITMENTS AND CONTINGENCIES (Note 8)</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="AccountsPayableCurrent" xlink:title="AccountsPayableCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AccountsPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_AccountsPayableCurrent" xml:lang="en-US" id="us-gaap_AccountsPayableCurrent">Accounts payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent" xlink:title="label: AccountsPayableCurrent to us-gaap_AccountsPayableCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AccountsPayableCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AccountsPayableCurrent_lbl1" xml:lang="en-US" id="us-gaap_AccountsPayableCurrent_lbl1">Accounts Payable, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl1" xlink:title="label: AccountsPayableCurrent to us-gaap_AccountsPayableCurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="AccruedLiabilitiesCurrent" xlink:title="AccruedLiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_AccruedLiabilitiesCurrent" xml:lang="en-US" id="us-gaap_AccruedLiabilitiesCurrent">Accrued liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" xlink:title="label: AccruedLiabilitiesCurrent to us-gaap_AccruedLiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AccruedLiabilitiesCurrent_lbl1" xml:lang="en-US" id="us-gaap_AccruedLiabilitiesCurrent_lbl1">Accrued Liabilities, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl1" xlink:title="label: AccruedLiabilitiesCurrent to us-gaap_AccruedLiabilitiesCurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="PrepaidExpenseAndOtherAssetsCurrent" xlink:title="PrepaidExpenseAndOtherAssetsCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xml:lang="en-US" id="us-gaap_PrepaidExpenseAndOtherAssetsCurrent">Prepayments and other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:title="label: PrepaidExpenseAndOtherAssetsCurrent to us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital" xlink:label="TemporaryEquityValueExcludingAdditionalPaidInCapital" xlink:title="TemporaryEquityValueExcludingAdditionalPaidInCapital" />
    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital" xml:lang="en-US" id="us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital">Preferred stock, $0.01 par value; 20,000,000 shares authorized; 3,659,627 and 0 Series F Shares issued and outstanding at December 31, 2023 and June 30, 2024, respectively (Note 5)</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital_lbl1" xml:lang="en-US" id="us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital_lbl1">Temporary Equity, Par Value</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInTemporaryEquityRollForward" xlink:label="IncreaseDecreaseInTemporaryEquityRollForward" xlink:title="IncreaseDecreaseInTemporaryEquityRollForward" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncreaseDecreaseInTemporaryEquityRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_IncreaseDecreaseInTemporaryEquityRollForward" xml:lang="en-US" id="us-gaap_IncreaseDecreaseInTemporaryEquityRollForward">Increase (Decrease) in Temporary Equity [Roll Forward]</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquityParOrStatedValuePerShare" xml:lang="en-US" id="us-gaap_TemporaryEquityParOrStatedValuePerShare">Preferred stock, par value (in dollars per share)</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityDividendsAdjustment" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_TemporaryEquityDividendsAdjustment" xml:lang="en-US" id="us-gaap_TemporaryEquityDividendsAdjustment">Less: Dividends of preferred shares (Note 5)</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="FairValueMeasurementsFairValueHierarchyDomain" xlink:title="FairValueMeasurementsFairValueHierarchyDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xml:lang="en-US" id="us-gaap_FairValueMeasurementsFairValueHierarchyDomain">Fair Value Hierarchy and NAV [Domain]</link:label>
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherIncomeAndExpensesAbstract" xlink:label="OtherIncomeAndExpensesAbstract" xlink:title="OtherIncomeAndExpensesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OtherIncomeAndExpensesAbstract" xml:lang="en-US" id="us-gaap_OtherIncomeAndExpensesAbstract">OTHER INCOME (EXPENSES):</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndExpensesAbstract" xlink:title="label: OtherIncomeAndExpensesAbstract to us-gaap_OtherIncomeAndExpensesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherIncomeAndExpensesAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OtherIncomeAndExpensesAbstract_lbl1" xml:lang="en-US" id="us-gaap_OtherIncomeAndExpensesAbstract_lbl1">Other Income and Expenses [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherIncomeAndExpensesAbstract" xlink:to="us-gaap_OtherIncomeAndExpensesAbstract_lbl1" xlink:title="label: OtherIncomeAndExpensesAbstract to us-gaap_OtherIncomeAndExpensesAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:title="OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesOutstanding" xlink:label="SharesOutstanding" xlink:title="SharesOutstanding" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_BusinessCombinationsAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_BusinessCombinationsAbstract" xml:lang="en-US" id="us-gaap_BusinessCombinationsAbstract">Going Concern [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationsAbstract" xlink:title="label: BusinessCombinationsAbstract to us-gaap_BusinessCombinationsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_BusinessCombinationsAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_BusinessCombinationsAbstract_lbl1" xml:lang="en-US" id="us-gaap_BusinessCombinationsAbstract_lbl1">Business Combinations [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationsAbstract" xlink:to="us-gaap_BusinessCombinationsAbstract_lbl1" xlink:title="label: BusinessCombinationsAbstract to us-gaap_BusinessCombinationsAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="FairValueByFairValueHierarchyLevelAxis" xlink:title="FairValueByFairValueHierarchyLevelAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_FairValueByFairValueHierarchyLevelAxis" xml:lang="en-US" id="us-gaap_FairValueByFairValueHierarchyLevelAxis">Fair Value Hierarchy and NAV [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:title="label: FairValueByFairValueHierarchyLevelAxis to us-gaap_FairValueByFairValueHierarchyLevelAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="CommitmentsAndContingenciesDisclosureAbstract" xlink:title="CommitmentsAndContingenciesDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xml:lang="en-US" id="us-gaap_CommitmentsAndContingenciesDisclosureAbstract">Commitments and Contingencies [Abstract]</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventsTextBlock" xml:lang="en-US" id="us-gaap_SubsequentEventsTextBlock">Subsequent Events</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock" xlink:title="label: SubsequentEventsTextBlock to us-gaap_SubsequentEventsTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="DebtDisclosureAbstract" xlink:title="DebtDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtDisclosureAbstract" xml:lang="en-US" id="us-gaap_DebtDisclosureAbstract">Debt [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract" xlink:title="label: DebtDisclosureAbstract to us-gaap_DebtDisclosureAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xlink:label="AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xlink:title="AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xml:lang="en-US" id="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment">Total non-current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xlink:to="us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" xlink:title="label: AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment to us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentOtherNet" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentOtherNet">Other fixed assets, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:title="label: PropertyPlantAndEquipmentOtherNet to us-gaap_PropertyPlantAndEquipmentOtherNet" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:label="FinancialInstrumentsDisclosureTextBlock" xlink:title="FinancialInstrumentsDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_FinancialInstrumentsDisclosureTextBlock" xml:lang="en-US" id="us-gaap_FinancialInstrumentsDisclosureTextBlock">Fair Value of Financial Instruments and Derivative Instruments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancialInstrumentsDisclosureTextBlock" xlink:to="us-gaap_FinancialInstrumentsDisclosureTextBlock" xlink:title="label: FinancialInstrumentsDisclosureTextBlock to us-gaap_FinancialInstrumentsDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl1" xml:lang="en-US" id="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl1">Financial Instruments Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancialInstrumentsDisclosureTextBlock" xlink:to="us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl1" xlink:title="label: FinancialInstrumentsDisclosureTextBlock to us-gaap_FinancialInstrumentsDisclosureTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:label="DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:title="DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xml:lang="en-US" id="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract">Fair Value of Financial Instruments and Derivative Instruments [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:to="us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" xlink:title="label: DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract to us-gaap_DerivativeInstrumentsAndHedgingActivitiesDisclosureAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="ScheduleOfDebtTableTextBlock" xlink:title="ScheduleOfDebtTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ScheduleOfDebtTableTextBlock" xml:lang="en-US" id="us-gaap_ScheduleOfDebtTableTextBlock">Debt</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ScheduleOfDebtTableTextBlock_lbl1" xml:lang="en-US" id="us-gaap_ScheduleOfDebtTableTextBlock_lbl1">Schedule of Debt [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl1" xlink:title="label: ScheduleOfDebtTableTextBlock to us-gaap_ScheduleOfDebtTableTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="AccountingPoliciesAbstract" xlink:title="AccountingPoliciesAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_AccountingPoliciesAbstract" xml:lang="en-US" id="us-gaap_AccountingPoliciesAbstract">Significant Accounting Policies [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract" xlink:title="label: AccountingPoliciesAbstract to us-gaap_AccountingPoliciesAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="RelatedPartyTransactionsAbstract" xlink:title="RelatedPartyTransactionsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyTransactionsAbstract" xml:lang="en-US" id="us-gaap_RelatedPartyTransactionsAbstract">Transactions with Related Parties [Abstract]</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventsAbstract" xml:lang="en-US" id="us-gaap_SubsequentEventsAbstract">Subsequent Events [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract" xlink:title="label: SubsequentEventsAbstract to us-gaap_SubsequentEventsAbstract" />
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    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentSalvageValue" xlink:label="PropertyPlantAndEquipmentSalvageValue" xlink:title="PropertyPlantAndEquipmentSalvageValue" />
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xml:lang="en-US" id="us-gaap_TemporaryEquityCarryingAmountAttributableToParent">Beginning balance</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityCarryingAmountAttributableToParent1" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="us-gaap_TemporaryEquityCarryingAmountAttributableToParent1" xml:lang="en-US" id="us-gaap_TemporaryEquityCarryingAmountAttributableToParent1">Ending balance</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityCarryingAmountAttributableToParent2" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_TemporaryEquityCarryingAmountAttributableToParent2" xml:lang="en-US" id="us-gaap_TemporaryEquityCarryingAmountAttributableToParent2">Total mezzanine equity</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_TemporaryEquityCarryingAmountAttributableToParent_lbl3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_TemporaryEquityCarryingAmountAttributableToParent_lbl3" xml:lang="en-US" id="us-gaap_TemporaryEquityCarryingAmountAttributableToParent_lbl3">Temporary Equity, Carrying Amount, Attributable to Parent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityCarryingAmountAttributableToParent" xlink:to="us-gaap_TemporaryEquityCarryingAmountAttributableToParent_lbl3" xlink:title="label: TemporaryEquityCarryingAmountAttributableToParent to us-gaap_TemporaryEquityCarryingAmountAttributableToParent_lbl3" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BalanceSheetLocationAxis" xlink:to="us-gaap_BalanceSheetLocationAxis" xlink:title="label: BalanceSheetLocationAxis to us-gaap_BalanceSheetLocationAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ContractualObligation" xlink:label="ContractualObligation" xlink:title="ContractualObligation" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ContractualObligation" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_ContractualObligation" xml:lang="en-US" id="us-gaap_ContractualObligation">Obligation to buy back vessel at end of term of time charter</link:label>
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    <link:label xlink:type="resource" xlink:label="us-gaap_ContractualObligation_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ContractualObligation_lbl1" xml:lang="en-US" id="us-gaap_ContractualObligation_lbl1">Contractual Obligation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ContractualObligation" xlink:to="us-gaap_ContractualObligation_lbl1" xlink:title="label: ContractualObligation to us-gaap_ContractualObligation_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventMember" xlink:label="SubsequentEventMember" xlink:title="SubsequentEventMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubsequentEventMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubsequentEventMember" xml:lang="en-US" id="us-gaap_SubsequentEventMember">Subsequent Event [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember" xlink:title="label: SubsequentEventMember to us-gaap_SubsequentEventMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="IncomeStatementLocationAxis" xlink:title="IncomeStatementLocationAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncomeStatementLocationAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_IncomeStatementLocationAxis" xml:lang="en-US" id="us-gaap_IncomeStatementLocationAxis">Statement of Income Location, Balance [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis" xlink:title="label: IncomeStatementLocationAxis to us-gaap_IncomeStatementLocationAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="IncomeStatementLocationDomain" xlink:title="IncomeStatementLocationDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_IncomeStatementLocationDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_IncomeStatementLocationDomain" xml:lang="en-US" id="us-gaap_IncomeStatementLocationDomain">Statement of Income Location, Balance [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncomeStatementLocationDomain" xlink:to="us-gaap_IncomeStatementLocationDomain" xlink:title="label: IncomeStatementLocationDomain to us-gaap_IncomeStatementLocationDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock" xlink:label="DepreciationDepletionAndAmortizationPolicyTextBlock" xlink:title="DepreciationDepletionAndAmortizationPolicyTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock" xml:lang="en-US" id="us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock">Vessel Depreciation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepreciationDepletionAndAmortizationPolicyTextBlock" xlink:to="us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock" xlink:title="label: DepreciationDepletionAndAmortizationPolicyTextBlock to us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="NewAccountingPronouncementsPolicyPolicyTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xml:lang="en-US" id="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">Recent Accounting Pronouncements Not Yet Adopted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:title="label: NewAccountingPronouncementsPolicyPolicyTextBlock to us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="PropertyPlantAndEquipmentUsefulLife" xlink:title="PropertyPlantAndEquipmentUsefulLife" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_PropertyPlantAndEquipmentUsefulLife" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentUsefulLife">Estimated useful life of vessels</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:title="label: PropertyPlantAndEquipmentUsefulLife to us-gaap_PropertyPlantAndEquipmentUsefulLife" />
    <link:label xlink:type="resource" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1" xml:lang="en-US" id="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1">Property, Plant and Equipment, Useful Life</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1" xlink:title="label: PropertyPlantAndEquipmentUsefulLife to us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:label="ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:title="ScheduleOfRelatedPartyTransactionsTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xml:lang="en-US" id="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock">Fees and Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:title="label: ScheduleOfRelatedPartyTransactionsTableTextBlock to us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:label="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:title="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xml:lang="en-US" id="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital">Returns of investments in unconsolidated joint ventures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:to="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:title="label: ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital to us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital" xlink:to="us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital_lbl1" xlink:title="label: ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital to us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="BalanceSheetLocationDomain" xlink:title="BalanceSheetLocationDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_BalanceSheetLocationDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_BalanceSheetLocationDomain" xml:lang="en-US" id="us-gaap_BalanceSheetLocationDomain">Statement of Financial Position Location, Balance [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BalanceSheetLocationDomain" xlink:to="us-gaap_BalanceSheetLocationDomain" xlink:title="label: BalanceSheetLocationDomain to us-gaap_BalanceSheetLocationDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="DebtInstrumentBasisSpreadOnVariableRate1" xlink:title="DebtInstrumentBasisSpreadOnVariableRate1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xml:lang="en-US" id="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1">Basis spread on variable rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:title="label: DebtInstrumentBasisSpreadOnVariableRate1 to us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_VariableRateAxis" xlink:label="VariableRateAxis" xlink:title="VariableRateAxis" />
    <link:label xlink:type="resource" xlink:label="us-gaap_VariableRateAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_VariableRateAxis" xml:lang="en-US" id="us-gaap_VariableRateAxis">Variable Rate [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VariableRateAxis" xlink:to="us-gaap_VariableRateAxis" xlink:title="label: VariableRateAxis to us-gaap_VariableRateAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_VariableRateDomain" xlink:label="VariableRateDomain" xlink:title="VariableRateDomain" />
    <link:label xlink:type="resource" xlink:label="us-gaap_VariableRateDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_VariableRateDomain" xml:lang="en-US" id="us-gaap_VariableRateDomain">Variable Rate [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VariableRateDomain" xlink:to="us-gaap_VariableRateDomain" xlink:title="label: VariableRateDomain to us-gaap_VariableRateDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:label="DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:title="DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xml:lang="en-US" id="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid">Balloon payment payable at maturity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:title="label: DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid to us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_lbl1" xlink:title="label: DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid to us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="SubstantialDoubtAboutGoingConcernTextBlock" xlink:title="SubstantialDoubtAboutGoingConcernTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xml:lang="en-US" id="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock">Going Concern</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubstantialDoubtAboutGoingConcernTextBlock" xlink:to="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:title="label: SubstantialDoubtAboutGoingConcernTextBlock to us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl1" xml:lang="en-US" id="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl1">Substantial Doubt about Going Concern [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubstantialDoubtAboutGoingConcernTextBlock" xlink:to="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl1" xlink:title="label: SubstantialDoubtAboutGoingConcernTextBlock to us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:label="DebtInstrumentUnamortizedDiscountCurrent" xlink:title="DebtInstrumentUnamortizedDiscountCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xml:lang="en-US" id="us-gaap_DebtInstrumentUnamortizedDiscountCurrent">Less: Debt discount relating to Vessel fair value participation liability</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentUnamortizedDiscountCurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountCurrent" xlink:title="label: DebtInstrumentUnamortizedDiscountCurrent to us-gaap_DebtInstrumentUnamortizedDiscountCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl1" xml:lang="en-US" id="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl1">Debt Instrument, Unamortized Discount, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentUnamortizedDiscountCurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl1" xlink:title="label: DebtInstrumentUnamortizedDiscountCurrent to us-gaap_DebtInstrumentUnamortizedDiscountCurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="ContractWithCustomerLiabilityCurrent" xlink:title="ContractWithCustomerLiabilityCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_ContractWithCustomerLiabilityCurrent" xml:lang="en-US" id="us-gaap_ContractWithCustomerLiabilityCurrent">Unearned revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:title="label: ContractWithCustomerLiabilityCurrent to us-gaap_ContractWithCustomerLiabilityCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_ContractWithCustomerLiabilityCurrent_lbl1" xml:lang="en-US" id="us-gaap_ContractWithCustomerLiabilityCurrent_lbl1">Contract with Customer, Liability, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_lbl1" xlink:title="label: ContractWithCustomerLiabilityCurrent to us-gaap_ContractWithCustomerLiabilityCurrent_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="OperatingLeaseRightOfUseAsset" xlink:title="OperatingLeaseRightOfUseAsset" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseRightOfUseAsset" xml:lang="en-US" id="us-gaap_OperatingLeaseRightOfUseAsset">Right of use assets from operating leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" xlink:title="label: OperatingLeaseRightOfUseAsset to us-gaap_OperatingLeaseRightOfUseAsset" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract" xlink:label="OperatingLeaseLiabilitiesPaymentsDueAbstract" xlink:title="OperatingLeaseLiabilitiesPaymentsDueAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract" xml:lang="en-US" id="us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract">Future Minimum Operating Lease Payments [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLiabilitiesPaymentsDueAbstract" xlink:to="us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract" xlink:title="label: OperatingLeaseLiabilitiesPaymentsDueAbstract to us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseDiscountRate" xlink:label="LesseeOperatingLeaseDiscountRate" xlink:title="LesseeOperatingLeaseDiscountRate" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseDiscountRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LesseeOperatingLeaseDiscountRate" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseDiscountRate">Discount rate used to calculate present value of lease payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseDiscountRate" xlink:to="us-gaap_LesseeOperatingLeaseDiscountRate" xlink:title="label: LesseeOperatingLeaseDiscountRate to us-gaap_LesseeOperatingLeaseDiscountRate" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseDiscountRate_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeaseDiscountRate_lbl1" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseDiscountRate_lbl1">Lessee, Operating Lease, Discount Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseDiscountRate" xlink:to="us-gaap_LesseeOperatingLeaseDiscountRate_lbl1" xlink:title="label: LesseeOperatingLeaseDiscountRate to us-gaap_LesseeOperatingLeaseDiscountRate_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeLeaseDescriptionTable" xlink:label="LesseeLeaseDescriptionTable" xlink:title="LesseeLeaseDescriptionTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeLeaseDescriptionTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeLeaseDescriptionTable" xml:lang="en-US" id="us-gaap_LesseeLeaseDescriptionTable">Lessee, Lease, Description [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeLeaseDescriptionTable" xlink:to="us-gaap_LesseeLeaseDescriptionTable" xlink:title="label: LesseeLeaseDescriptionTable to us-gaap_LesseeLeaseDescriptionTable" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeLeaseDescriptionLineItems" xlink:label="LesseeLeaseDescriptionLineItems" xlink:title="LesseeLeaseDescriptionLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeLeaseDescriptionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeLeaseDescriptionLineItems" xml:lang="en-US" id="us-gaap_LesseeLeaseDescriptionLineItems">Lessee, Lease, Description [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeLeaseDescriptionLineItems" xlink:to="us-gaap_LesseeLeaseDescriptionLineItems" xlink:title="label: LesseeLeaseDescriptionLineItems to us-gaap_LesseeLeaseDescriptionLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" xlink:label="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" xlink:title="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" xml:lang="en-US" id="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract">Cash breakdown</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" xlink:title="label: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract to us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeaseDescriptionAbstract" xlink:label="LessorOperatingLeaseDescriptionAbstract" xlink:title="LessorOperatingLeaseDescriptionAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeaseDescriptionAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeaseDescriptionAbstract" xml:lang="en-US" id="us-gaap_LessorOperatingLeaseDescriptionAbstract">Charter Agreements [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeaseDescriptionAbstract" xlink:to="us-gaap_LessorOperatingLeaseDescriptionAbstract" xlink:title="label: LessorOperatingLeaseDescriptionAbstract to us-gaap_LessorOperatingLeaseDescriptionAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RestrictedCashNoncurrent" xlink:label="RestrictedCashNoncurrent" xlink:title="RestrictedCashNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RestrictedCashNoncurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RestrictedCashNoncurrent" xml:lang="en-US" id="us-gaap_RestrictedCashNoncurrent">Restricted cash, non-current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RestrictedCashNoncurrent" xlink:to="us-gaap_RestrictedCashNoncurrent" xlink:title="label: RestrictedCashNoncurrent to us-gaap_RestrictedCashNoncurrent" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:title="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xml:lang="en-US" id="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">Net decrease in cash and cash equivalents and restricted cash</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:title="label: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect to us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl1" xml:lang="en-US" id="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl1">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl1" xlink:title="label: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect to us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:title="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xml:lang="en-US" id="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">Cash and cash equivalents and restricted cash at end of the period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:title="label: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents to us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents1" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents1" xml:lang="en-US" id="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents1">Cash and cash equivalents and restricted cash at beginning of year</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents1" xlink:title="label: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents to us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2" xml:lang="en-US" id="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2" xlink:title="label: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents to us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl2" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorLeaseDescriptionTable" xlink:label="LessorLeaseDescriptionTable" xlink:title="LessorLeaseDescriptionTable" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorLeaseDescriptionTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorLeaseDescriptionTable" xml:lang="en-US" id="us-gaap_LessorLeaseDescriptionTable">Lessor, Lease, Description [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorLeaseDescriptionTable" xlink:to="us-gaap_LessorLeaseDescriptionTable" xlink:title="label: LessorLeaseDescriptionTable to us-gaap_LessorLeaseDescriptionTable" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorLeaseDescriptionLineItems" xlink:label="LessorLeaseDescriptionLineItems" xlink:title="LessorLeaseDescriptionLineItems" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorLeaseDescriptionLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorLeaseDescriptionLineItems" xml:lang="en-US" id="us-gaap_LessorLeaseDescriptionLineItems">Lessor, Lease, Description [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorLeaseDescriptionLineItems" xlink:to="us-gaap_LessorLeaseDescriptionLineItems" xlink:title="label: LessorLeaseDescriptionLineItems to us-gaap_LessorLeaseDescriptionLineItems" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeasePayments" xlink:label="OperatingLeasePayments" xlink:title="OperatingLeasePayments" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeasePayments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OperatingLeasePayments" xml:lang="en-US" id="us-gaap_OperatingLeasePayments">Cash paid for operating leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments" xlink:title="label: OperatingLeasePayments to us-gaap_OperatingLeasePayments" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeasePayments_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeasePayments_lbl1" xml:lang="en-US" id="us-gaap_OperatingLeasePayments_lbl1">Operating Lease, Payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl1" xlink:title="label: OperatingLeasePayments to us-gaap_OperatingLeasePayments_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="LesseeOperatingLeaseLiabilityPaymentsDue" xlink:title="LesseeOperatingLeaseLiabilityPaymentsDue" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">Total</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:title="label: LesseeOperatingLeaseLiabilityPaymentsDue to us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1">Lessee, Operating Lease, Liability, to be Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1" xlink:title="label: LesseeOperatingLeaseLiabilityPaymentsDue to us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:title="LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">2025</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:title="label: LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths to us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1">Lessee, Operating Lease, Liability, to be Paid, Year One</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1" xlink:title="label: LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths to us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:label="LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:title="LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear">2024 (remainder)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:title="label: LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear to us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:label="LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:title="LesseeOperatingLeaseLiabilityMaturityTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock">Future Minimum Operating Lease Payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:title="label: LesseeOperatingLeaseLiabilityMaturityTableTextBlock to us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseExpense" xlink:label="OperatingLeaseExpense" xlink:title="OperatingLeaseExpense" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseExpense" xml:lang="en-US" id="us-gaap_OperatingLeaseExpense">Operating lease expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense" xlink:title="label: OperatingLeaseExpense to us-gaap_OperatingLeaseExpense" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLeaseIncome" xlink:label="OperatingLeaseLeaseIncome" xlink:title="OperatingLeaseLeaseIncome" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLeaseIncome" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseLeaseIncome" xml:lang="en-US" id="us-gaap_OperatingLeaseLeaseIncome">Revenue generated from vessels</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLeaseIncome" xlink:to="us-gaap_OperatingLeaseLeaseIncome" xlink:title="label: OperatingLeaseLeaseIncome to us-gaap_OperatingLeaseLeaseIncome" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLeaseIncome1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="us-gaap_OperatingLeaseLeaseIncome1" xml:lang="en-US" id="us-gaap_OperatingLeaseLeaseIncome1">Time charter revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLeaseIncome" xlink:to="us-gaap_OperatingLeaseLeaseIncome1" xlink:title="label: OperatingLeaseLeaseIncome to us-gaap_OperatingLeaseLeaseIncome1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:label="LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:title="LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths">2025</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths to us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl1">Lessor, Operating Lease, Payment to be Received, Year One</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl1" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths to us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceived" xlink:label="LessorOperatingLeasePaymentsToBeReceived" xlink:title="LessorOperatingLeasePaymentsToBeReceived" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceived" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceived" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceived">Total</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceived" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceived" xlink:title="label: LessorOperatingLeasePaymentsToBeReceived to us-gaap_LessorOperatingLeasePaymentsToBeReceived" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl1">Lessor, Operating Lease, Payment to be Received</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceived" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl1" xlink:title="label: LessorOperatingLeasePaymentsToBeReceived to us-gaap_LessorOperatingLeasePaymentsToBeReceived_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:label="LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:title="LessorOperatingLeasePaymentsToBeReceivedThreeYears" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears">2027</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedThreeYears to us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl1">Lessor, Operating Lease, Payment to be Received, Year Three</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedThreeYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl1" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedThreeYears to us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:label="LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:title="LessorOperatingLeasePaymentsToBeReceivedTwoYears" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears">2026</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedTwoYears to us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl1">Lessor, Operating Lease, Payment to be Received, Year Two</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl1" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedTwoYears to us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:label="LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:title="LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear">2024 (remaining)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear to us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_lbl1">Lessor, Operating Lease, Payment to be Received, Remainder of Fiscal Year</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_lbl1" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear to us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xlink:label="LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xlink:title="LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock">Future Minimum Time-Charter Receipts</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock to us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock_lbl1">Lessor, Operating Lease, Payment to be Received, Maturity [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock" xlink:to="us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock_lbl1" xlink:title="label: LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock to us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiability" xlink:label="OperatingLeaseLiability" xlink:title="OperatingLeaseLiability" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLiability" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseLiability" xml:lang="en-US" id="us-gaap_OperatingLeaseLiability">Total Lease Liability</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability" xlink:title="label: OperatingLeaseLiability to us-gaap_OperatingLeaseLiability" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="OperatingLeaseLiabilityCurrent" xlink:title="OperatingLeaseLiabilityCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OperatingLeaseLiabilityCurrent" xml:lang="en-US" id="us-gaap_OperatingLeaseLiabilityCurrent">Current portion of Operating lease liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" xlink:title="label: OperatingLeaseLiabilityCurrent to us-gaap_OperatingLeaseLiabilityCurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseLiabilityCurrent1" xml:lang="en-US" id="us-gaap_OperatingLeaseLiabilityCurrent1">Current portion of Operating lease liabilities (Note 6)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent1" xlink:title="label: OperatingLeaseLiabilityCurrent to us-gaap_OperatingLeaseLiabilityCurrent1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:title="LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xml:lang="en-US" id="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">Less imputed interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:title="label: LesseeOperatingLeaseLiabilityUndiscountedExcessAmount to us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="OperatingLeaseLiabilityNoncurrent" xlink:title="OperatingLeaseLiabilityNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OperatingLeaseLiabilityNoncurrent" xml:lang="en-US" id="us-gaap_OperatingLeaseLiabilityNoncurrent">Non-current portion of Operating lease liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:title="label: OperatingLeaseLiabilityNoncurrent to us-gaap_OperatingLeaseLiabilityNoncurrent" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseLiabilityNoncurrent1" xml:lang="en-US" id="us-gaap_OperatingLeaseLiabilityNoncurrent1">Non-current portion of Operating lease liabilities (Note 6)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent1" xlink:title="label: OperatingLeaseLiabilityNoncurrent to us-gaap_OperatingLeaseLiabilityNoncurrent1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:label="LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:title="LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract">Future Minimum Time-charter Receipts [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:to="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:title="label: LessorOperatingLeasePaymentsFiscalYearMaturityAbstract to us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract_lbl1" xml:lang="en-US" id="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract_lbl1">Lessor, Operating Lease, Payment to be Received, Fiscal Year Maturity [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentsFiscalYearMaturityAbstract" xlink:to="us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract_lbl1" xlink:title="label: LessorOperatingLeasePaymentsFiscalYearMaturityAbstract to us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeasesTextBlock" xlink:label="LesseeOperatingLeasesTextBlock" xlink:title="LesseeOperatingLeasesTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_LesseeOperatingLeasesTextBlock" xml:lang="en-US" id="us-gaap_LesseeOperatingLeasesTextBlock">Leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" xlink:title="label: LesseeOperatingLeasesTextBlock to us-gaap_LesseeOperatingLeasesTextBlock" />
    <link:label xlink:type="resource" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_LesseeOperatingLeasesTextBlock_lbl1" xml:lang="en-US" id="us-gaap_LesseeOperatingLeasesTextBlock_lbl1">Lessee, Operating Leases [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl1" xlink:title="label: LesseeOperatingLeasesTextBlock to us-gaap_LesseeOperatingLeasesTextBlock_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:title="OperatingLeaseWeightedAverageRemainingLeaseTerm1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xml:lang="en-US" id="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">Average remaining lease term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:title="label: OperatingLeaseWeightedAverageRemainingLeaseTerm1 to us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl1" xml:lang="en-US" id="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl1">Operating Lease, Weighted Average Remaining Lease Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl1" xlink:title="label: OperatingLeaseWeightedAverageRemainingLeaseTerm1 to us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SaleLeasebackTransactionLeaseTerm" xlink:label="SaleLeasebackTransactionLeaseTerm" xlink:title="SaleLeasebackTransactionLeaseTerm" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SaleLeasebackTransactionLeaseTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_SaleLeasebackTransactionLeaseTerm" xml:lang="en-US" id="us-gaap_SaleLeasebackTransactionLeaseTerm">Term of time charter</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionLeaseTerm" xlink:to="us-gaap_SaleLeasebackTransactionLeaseTerm" xlink:title="label: SaleLeasebackTransactionLeaseTerm to us-gaap_SaleLeasebackTransactionLeaseTerm" />
    <link:label xlink:type="resource" xlink:label="us-gaap_SaleLeasebackTransactionLeaseTerm_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_SaleLeasebackTransactionLeaseTerm_lbl1" xml:lang="en-US" id="us-gaap_SaleLeasebackTransactionLeaseTerm_lbl1">Sale Leaseback Transaction, Lease Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionLeaseTerm" xlink:to="us-gaap_SaleLeasebackTransactionLeaseTerm_lbl1" xlink:title="label: SaleLeasebackTransactionLeaseTerm to us-gaap_SaleLeasebackTransactionLeaseTerm_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyMember" xlink:label="RelatedPartyMember" xlink:title="RelatedPartyMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="us-gaap_RelatedPartyMember" xml:lang="en-US" id="us-gaap_RelatedPartyMember">Related Party [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember" xlink:title="label: RelatedPartyMember to us-gaap_RelatedPartyMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_RelatedPartyMember1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_RelatedPartyMember1" xml:lang="en-US" id="us-gaap_RelatedPartyMember1">Related Party [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember1" xlink:title="label: RelatedPartyMember to us-gaap_RelatedPartyMember1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonrelatedPartyMember" xlink:label="NonrelatedPartyMember" xlink:title="NonrelatedPartyMember" />
    <link:label xlink:type="resource" xlink:label="us-gaap_NonrelatedPartyMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_NonrelatedPartyMember" xml:lang="en-US" id="us-gaap_NonrelatedPartyMember">Nonrelated Party [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NonrelatedPartyMember" xlink:to="us-gaap_NonrelatedPartyMember" xlink:title="label: NonrelatedPartyMember to us-gaap_NonrelatedPartyMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" xlink:label="OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" xlink:title="OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" />
    <link:label xlink:type="resource" xlink:label="us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" xml:lang="en-US" id="us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration">Other Liability, Current, Related Party, Type [Extensible Enumeration]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" xlink:to="us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" xlink:title="label: OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration to us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" xlink:label="DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" xlink:title="DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" />
    <link:label xlink:type="resource" xlink:label="us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" xml:lang="en-US" id="us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration">Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" xlink:to="us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" xlink:title="label: DebtInstrumentVariableInterestRateTypeExtensibleEnumeration to us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_EquityMethodInvesteeNameDomain" xlink:label="EquityMethodInvesteeNameDomain" xlink:title="EquityMethodInvesteeNameDomain" />
    <link:label xlink:type="resource" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_EquityMethodInvesteeNameDomain" xml:lang="en-US" id="srt_EquityMethodInvesteeNameDomain">Investment, Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityMethodInvesteeNameDomain" xlink:to="srt_EquityMethodInvesteeNameDomain" xlink:title="label: EquityMethodInvesteeNameDomain to srt_EquityMethodInvesteeNameDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" />
    <link:label xlink:type="resource" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xml:lang="en-US" id="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">Investment, Name [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:title="label: ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis to srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis" />
    <link:label xlink:type="resource" xlink:label="srt_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_RangeAxis" xml:lang="en-US" id="srt_RangeAxis">Statistical Measurement [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RangeAxis" xlink:to="srt_RangeAxis" xlink:title="label: RangeAxis to srt_RangeAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_RangeMember" xlink:label="RangeMember" xlink:title="RangeMember" />
    <link:label xlink:type="resource" xlink:label="srt_RangeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_RangeMember" xml:lang="en-US" id="srt_RangeMember">Statistical Measurement [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RangeMember" xlink:to="srt_RangeMember" xlink:title="label: RangeMember to srt_RangeMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MaximumMember" xlink:label="MaximumMember" xlink:title="MaximumMember" />
    <link:label xlink:type="resource" xlink:label="srt_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_MaximumMember" xml:lang="en-US" id="srt_MaximumMember">Maximum [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MaximumMember" xlink:to="srt_MaximumMember" xlink:title="label: MaximumMember to srt_MaximumMember" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_CounterpartyNameAxis" xlink:label="CounterpartyNameAxis" xlink:title="CounterpartyNameAxis" />
    <link:label xlink:type="resource" xlink:label="srt_CounterpartyNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_CounterpartyNameAxis" xml:lang="en-US" id="srt_CounterpartyNameAxis">Counterparty Name [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CounterpartyNameAxis" xlink:to="srt_CounterpartyNameAxis" xlink:title="label: CounterpartyNameAxis to srt_CounterpartyNameAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_RepurchaseAgreementCounterpartyNameDomain" xlink:label="RepurchaseAgreementCounterpartyNameDomain" xlink:title="RepurchaseAgreementCounterpartyNameDomain" />
    <link:label xlink:type="resource" xlink:label="srt_RepurchaseAgreementCounterpartyNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_RepurchaseAgreementCounterpartyNameDomain" xml:lang="en-US" id="srt_RepurchaseAgreementCounterpartyNameDomain">Counterparty Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepurchaseAgreementCounterpartyNameDomain" xlink:to="srt_RepurchaseAgreementCounterpartyNameDomain" xlink:title="label: RepurchaseAgreementCounterpartyNameDomain to srt_RepurchaseAgreementCounterpartyNameDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ConsolidatedEntitiesAxis" xlink:label="ConsolidatedEntitiesAxis" xlink:title="ConsolidatedEntitiesAxis" />
    <link:label xlink:type="resource" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_ConsolidatedEntitiesAxis" xml:lang="en-US" id="srt_ConsolidatedEntitiesAxis">Consolidated Entities [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesAxis" xlink:title="label: ConsolidatedEntitiesAxis to srt_ConsolidatedEntitiesAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ConsolidatedEntitiesDomain" xlink:label="ConsolidatedEntitiesDomain" xlink:title="ConsolidatedEntitiesDomain" />
    <link:label xlink:type="resource" xlink:label="srt_ConsolidatedEntitiesDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_ConsolidatedEntitiesDomain" xml:lang="en-US" id="srt_ConsolidatedEntitiesDomain">Consolidated Entities [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ConsolidatedEntitiesDomain" xlink:to="srt_ConsolidatedEntitiesDomain" xlink:title="label: ConsolidatedEntitiesDomain to srt_ConsolidatedEntitiesDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_OwnershipAxis" xlink:label="OwnershipAxis" xlink:title="OwnershipAxis" />
    <link:label xlink:type="resource" xlink:label="srt_OwnershipAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_OwnershipAxis" xml:lang="en-US" id="srt_OwnershipAxis">Ownership [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OwnershipAxis" xlink:to="srt_OwnershipAxis" xlink:title="label: OwnershipAxis to srt_OwnershipAxis" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_OwnershipDomain" xlink:label="OwnershipDomain" xlink:title="OwnershipDomain" />
    <link:label xlink:type="resource" xlink:label="srt_OwnershipDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="srt_OwnershipDomain" xml:lang="en-US" id="srt_OwnershipDomain">Ownership [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OwnershipDomain" xlink:to="srt_OwnershipDomain" xlink:title="label: OwnershipDomain to srt_OwnershipDomain" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CoverAbstract" xlink:label="CoverAbstract" xlink:title="CoverAbstract" />
    <link:label xlink:type="resource" xlink:label="dei_CoverAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_CoverAbstract" xml:lang="en-US" id="dei_CoverAbstract">Cover [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CoverAbstract" xlink:to="dei_CoverAbstract" xlink:title="label: CoverAbstract to dei_CoverAbstract" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="DocumentType" xlink:title="DocumentType" />
    <link:label xlink:type="resource" xlink:label="dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_DocumentType" xml:lang="en-US" id="dei_DocumentType">Document Type</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentType" xlink:to="dei_DocumentType" xlink:title="label: DocumentType to dei_DocumentType" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="AmendmentFlag" xlink:title="AmendmentFlag" />
    <link:label xlink:type="resource" xlink:label="dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_AmendmentFlag" xml:lang="en-US" id="dei_AmendmentFlag">Amendment Flag</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AmendmentFlag" xlink:to="dei_AmendmentFlag" xlink:title="label: AmendmentFlag to dei_AmendmentFlag" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate" />
    <link:label xlink:type="resource" xlink:label="dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_DocumentPeriodEndDate" xml:lang="en-US" id="dei_DocumentPeriodEndDate">Document Period End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate" xlink:title="label: DocumentPeriodEndDate to dei_DocumentPeriodEndDate" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="EntityRegistrantName" xlink:title="EntityRegistrantName" />
    <link:label xlink:type="resource" xlink:label="dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityRegistrantName" xml:lang="en-US" id="dei_EntityRegistrantName">Entity Registrant Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityRegistrantName" xlink:to="dei_EntityRegistrantName" xlink:title="label: EntityRegistrantName to dei_EntityRegistrantName" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="EntityCentralIndexKey" xlink:title="EntityCentralIndexKey" />
    <link:label xlink:type="resource" xlink:label="dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityCentralIndexKey" xml:lang="en-US" id="dei_EntityCentralIndexKey">Entity Central Index Key</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey" xlink:title="label: EntityCentralIndexKey to dei_EntityCentralIndexKey" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="EntityIncorporationStateCountryCode" xlink:title="EntityIncorporationStateCountryCode" />
    <link:label xlink:type="resource" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="dei_EntityIncorporationStateCountryCode" xml:lang="en-US" id="dei_EntityIncorporationStateCountryCode">Country of incorporation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode" xlink:title="label: EntityIncorporationStateCountryCode to dei_EntityIncorporationStateCountryCode" />
    <link:label xlink:type="resource" xlink:label="dei_EntityIncorporationStateCountryCode_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_EntityIncorporationStateCountryCode_lbl1" xml:lang="en-US" id="dei_EntityIncorporationStateCountryCode_lbl1">Entity Incorporation, State or Country Code</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl1" xlink:title="label: EntityIncorporationStateCountryCode to dei_EntityIncorporationStateCountryCode_lbl1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="CurrentFiscalYearEndDate" xlink:title="CurrentFiscalYearEndDate" />
    <link:label xlink:type="resource" xlink:label="dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="dei_CurrentFiscalYearEndDate" xml:lang="en-US" id="dei_CurrentFiscalYearEndDate">Current Fiscal Year End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate" xlink:title="label: CurrentFiscalYearEndDate to dei_CurrentFiscalYearEndDate" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CargillFacilityMember" xlink:label="CargillFacilityMember" xlink:title="CargillFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_CargillFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CargillFacilityMember_lbl" xml:lang="en-US" id="tops_CargillFacilityMember_lbl">A sale and leaseback agreement entered into on June 29, 2018 with Cargill, a non-affiliated party, for its newbuilding vessel M/T Eco Marina Del Ray delivered in March 2019.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CargillFacilityMember" xlink:to="tops_CargillFacilityMember_lbl" xlink:title="label: CargillFacilityMember to tops_CargillFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CargillFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CargillFacilityMember_lbl1" xml:lang="en-US" id="tops_CargillFacilityMember_lbl1">Cargill Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CargillFacilityMember" xlink:to="tops_CargillFacilityMember_lbl1" xlink:title="label: CargillFacilityMember to tops_CargillFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CargillFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CargillFacilityMember" xml:lang="en-US" id="tops_CargillFacilityMember">Cargill Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CargillFacilityMember" xlink:to="tops_CargillFacilityMember" xlink:title="label: CargillFacilityMember to tops_CargillFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_AvicFacilityMember" xlink:label="AvicFacilityMember" xlink:title="AvicFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_AvicFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_AvicFacilityMember_lbl" xml:lang="en-US" id="tops_AvicFacilityMember_lbl">A credit facility entered on September 30, 2019 with Avic International Leasing Co., Ltd (AVIC).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AvicFacilityMember" xlink:to="tops_AvicFacilityMember_lbl" xlink:title="label: AvicFacilityMember to tops_AvicFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_AvicFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_AvicFacilityMember_lbl1" xml:lang="en-US" id="tops_AvicFacilityMember_lbl1">AVIC Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AvicFacilityMember" xlink:to="tops_AvicFacilityMember_lbl1" xlink:title="label: AvicFacilityMember to tops_AvicFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_AvicFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_AvicFacilityMember" xml:lang="en-US" id="tops_AvicFacilityMember">1st AVIC Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AvicFacilityMember" xlink:to="tops_AvicFacilityMember" xlink:title="label: AvicFacilityMember to tops_AvicFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_HuarongFacilityMember" xlink:label="HuarongFacilityMember" xlink:title="HuarongFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_HuarongFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_HuarongFacilityMember_lbl" xml:lang="en-US" id="tops_HuarongFacilityMember_lbl">A sale and leaseback facility (SLB) entered into on December 20, 2023 with China Huarong Shipping Financial Leasing Co Ltd. ("Huarong" and the "Huarong Facility"), for the refinancing of the M/T Eco Malibu.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HuarongFacilityMember" xlink:to="tops_HuarongFacilityMember_lbl" xlink:title="label: HuarongFacilityMember to tops_HuarongFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_HuarongFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_HuarongFacilityMember_lbl1" xml:lang="en-US" id="tops_HuarongFacilityMember_lbl1">Huarong Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HuarongFacilityMember" xlink:to="tops_HuarongFacilityMember_lbl1" xlink:title="label: HuarongFacilityMember to tops_HuarongFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_HuarongFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_HuarongFacilityMember" xml:lang="en-US" id="tops_HuarongFacilityMember">Huarong Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HuarongFacilityMember" xlink:to="tops_HuarongFacilityMember" xlink:title="label: HuarongFacilityMember to tops_HuarongFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentVesselFinanced" xlink:label="DebtInstrumentVesselFinanced" xlink:title="DebtInstrumentVesselFinanced" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentVesselFinanced_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentVesselFinanced_lbl" xml:lang="en-US" id="tops_DebtInstrumentVesselFinanced_lbl">The vessel(s) financed by the debt instrument.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVesselFinanced" xlink:to="tops_DebtInstrumentVesselFinanced_lbl" xlink:title="label: DebtInstrumentVesselFinanced to tops_DebtInstrumentVesselFinanced_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentVesselFinanced_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentVesselFinanced_lbl1" xml:lang="en-US" id="tops_DebtInstrumentVesselFinanced_lbl1">Debt Instrument, Vessel Financed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVesselFinanced" xlink:to="tops_DebtInstrumentVesselFinanced_lbl1" xlink:title="label: DebtInstrumentVesselFinanced to tops_DebtInstrumentVesselFinanced_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentVesselFinanced" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentVesselFinanced" xml:lang="en-US" id="tops_DebtInstrumentVesselFinanced">Vessel(s) financed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVesselFinanced" xlink:to="tops_DebtInstrumentVesselFinanced" xlink:title="label: DebtInstrumentVesselFinanced to tops_DebtInstrumentVesselFinanced" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SecondCmbflFacilityMember" xlink:label="SecondCmbflFacilityMember" xlink:title="SecondCmbflFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_SecondCmbflFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SecondCmbflFacilityMember_lbl" xml:lang="en-US" id="tops_SecondCmbflFacilityMember_lbl">A credit facility with China Merchants Bank Financial Leasing Co. Ltd. ("CMBFL") entered into on November 23, 2021 for the financing of the newbuilding vessels Julius Caesar (Hull No. 3213) and Legio X Equestris (Hull No. 3214).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondCmbflFacilityMember" xlink:to="tops_SecondCmbflFacilityMember_lbl" xlink:title="label: SecondCmbflFacilityMember to tops_SecondCmbflFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SecondCmbflFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SecondCmbflFacilityMember_lbl1" xml:lang="en-US" id="tops_SecondCmbflFacilityMember_lbl1">Second CMBFL Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondCmbflFacilityMember" xlink:to="tops_SecondCmbflFacilityMember_lbl1" xlink:title="label: SecondCmbflFacilityMember to tops_SecondCmbflFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SecondCmbflFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SecondCmbflFacilityMember" xml:lang="en-US" id="tops_SecondCmbflFacilityMember">2nd CMBFL Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondCmbflFacilityMember" xlink:to="tops_SecondCmbflFacilityMember" xlink:title="label: SecondCmbflFacilityMember to tops_SecondCmbflFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CmbflFacilityMember" xlink:label="CmbflFacilityMember" xlink:title="CmbflFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_CmbflFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CmbflFacilityMember_lbl" xml:lang="en-US" id="tops_CmbflFacilityMember_lbl">A credit facility entered into on November 23, 2021 with China Merchants Bank Financial Leasing Co. Ltd. ("CMBFL") for the financing of the newbuilding vessels Julius Caesar and Legio X Equestris.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CmbflFacilityMember" xlink:to="tops_CmbflFacilityMember_lbl" xlink:title="label: CmbflFacilityMember to tops_CmbflFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CmbflFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CmbflFacilityMember_lbl1" xml:lang="en-US" id="tops_CmbflFacilityMember_lbl1">CMBFL Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CmbflFacilityMember" xlink:to="tops_CmbflFacilityMember_lbl1" xlink:title="label: CmbflFacilityMember to tops_CmbflFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CmbflFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CmbflFacilityMember" xml:lang="en-US" id="tops_CmbflFacilityMember">1st CMBFL Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CmbflFacilityMember" xlink:to="tops_CmbflFacilityMember" xlink:title="label: CmbflFacilityMember to tops_CmbflFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SecondAvicFacilityMember" xlink:label="SecondAvicFacilityMember" xlink:title="SecondAvicFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_SecondAvicFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SecondAvicFacilityMember_lbl" xml:lang="en-US" id="tops_SecondAvicFacilityMember_lbl">A sale and leaseback facility (SLB) entered into on March 2, 2022 with Avic International Leasing Co., Ltd (AVIC) (the "2nd AVIC Facility"), for the financing of the M/T Eco Oceano Ca.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondAvicFacilityMember" xlink:to="tops_SecondAvicFacilityMember_lbl" xlink:title="label: SecondAvicFacilityMember to tops_SecondAvicFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SecondAvicFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SecondAvicFacilityMember_lbl1" xml:lang="en-US" id="tops_SecondAvicFacilityMember_lbl1">Second AVIC Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondAvicFacilityMember" xlink:to="tops_SecondAvicFacilityMember_lbl1" xlink:title="label: SecondAvicFacilityMember to tops_SecondAvicFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SecondAvicFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SecondAvicFacilityMember" xml:lang="en-US" id="tops_SecondAvicFacilityMember">2nd AVIC Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondAvicFacilityMember" xlink:to="tops_SecondAvicFacilityMember" xlink:title="label: SecondAvicFacilityMember to tops_SecondAvicFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PrepaymentsOfSecuredDebt" xlink:label="PrepaymentsOfSecuredDebt" xlink:title="PrepaymentsOfSecuredDebt" />
    <link:label xlink:type="resource" xlink:label="tops_PrepaymentsOfSecuredDebt_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PrepaymentsOfSecuredDebt_lbl" xml:lang="en-US" id="tops_PrepaymentsOfSecuredDebt_lbl">The cash outflow to prepay long-term debt that is wholly or partially secured by collateral.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsOfSecuredDebt" xlink:to="tops_PrepaymentsOfSecuredDebt_lbl" xlink:title="label: PrepaymentsOfSecuredDebt to tops_PrepaymentsOfSecuredDebt_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PrepaymentsOfSecuredDebt_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PrepaymentsOfSecuredDebt_lbl1" xml:lang="en-US" id="tops_PrepaymentsOfSecuredDebt_lbl1">Prepayments of Secured Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsOfSecuredDebt" xlink:to="tops_PrepaymentsOfSecuredDebt_lbl1" xlink:title="label: PrepaymentsOfSecuredDebt to tops_PrepaymentsOfSecuredDebt_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PrepaymentsOfSecuredDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="tops_PrepaymentsOfSecuredDebt" xml:lang="en-US" id="tops_PrepaymentsOfSecuredDebt">Prepayment of debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsOfSecuredDebt" xlink:to="tops_PrepaymentsOfSecuredDebt" xlink:title="label: PrepaymentsOfSecuredDebt to tops_PrepaymentsOfSecuredDebt" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EquityIssuanceCostsIncludedInLiabilities" xlink:label="EquityIssuanceCostsIncludedInLiabilities" xlink:title="EquityIssuanceCostsIncludedInLiabilities" />
    <link:label xlink:type="resource" xlink:label="tops_EquityIssuanceCostsIncludedInLiabilities_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_EquityIssuanceCostsIncludedInLiabilities_lbl" xml:lang="en-US" id="tops_EquityIssuanceCostsIncludedInLiabilities_lbl">Future cash outflow to pay for equity issuance costs that have occurred.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityIssuanceCostsIncludedInLiabilities" xlink:to="tops_EquityIssuanceCostsIncludedInLiabilities_lbl" xlink:title="label: EquityIssuanceCostsIncludedInLiabilities to tops_EquityIssuanceCostsIncludedInLiabilities_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_EquityIssuanceCostsIncludedInLiabilities_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_EquityIssuanceCostsIncludedInLiabilities_lbl1" xml:lang="en-US" id="tops_EquityIssuanceCostsIncludedInLiabilities_lbl1">Equity Issuance Costs Included in Liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityIssuanceCostsIncludedInLiabilities" xlink:to="tops_EquityIssuanceCostsIncludedInLiabilities_lbl1" xlink:title="label: EquityIssuanceCostsIncludedInLiabilities to tops_EquityIssuanceCostsIncludedInLiabilities_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_EquityIssuanceCostsIncludedInLiabilities" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_EquityIssuanceCostsIncludedInLiabilities" xml:lang="en-US" id="tops_EquityIssuanceCostsIncludedInLiabilities">Equity issuance costs included in liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityIssuanceCostsIncludedInLiabilities" xlink:to="tops_EquityIssuanceCostsIncludedInLiabilities" xlink:title="label: EquityIssuanceCostsIncludedInLiabilities to tops_EquityIssuanceCostsIncludedInLiabilities" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:label="PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:title="PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" />
    <link:label xlink:type="resource" xlink:label="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl" xml:lang="en-US" id="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl">Amount of cash outflow for advances for asset acquisition from related parties.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:to="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl" xlink:title="label: PaymentsForAdvancesForAssetAcquisitionFromRelatedParties to tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl1" xml:lang="en-US" id="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl1">Payments for Advances for Asset Acquisition From Related Parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:to="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl1" xlink:title="label: PaymentsForAdvancesForAssetAcquisitionFromRelatedParties to tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xml:lang="en-US" id="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties">Advances for asset acquisition from related parties (Note 5)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:to="tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" xlink:title="label: PaymentsForAdvancesForAssetAcquisitionFromRelatedParties to tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_RepaymentOfVesselFairValueParticipationLiability" xlink:label="RepaymentOfVesselFairValueParticipationLiability" xlink:title="RepaymentOfVesselFairValueParticipationLiability" />
    <link:label xlink:type="resource" xlink:label="tops_RepaymentOfVesselFairValueParticipationLiability_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_RepaymentOfVesselFairValueParticipationLiability_lbl" xml:lang="en-US" id="tops_RepaymentOfVesselFairValueParticipationLiability_lbl">Amount of cash outflow for payment of the vessel fair value participation liability.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentOfVesselFairValueParticipationLiability" xlink:to="tops_RepaymentOfVesselFairValueParticipationLiability_lbl" xlink:title="label: RepaymentOfVesselFairValueParticipationLiability to tops_RepaymentOfVesselFairValueParticipationLiability_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_RepaymentOfVesselFairValueParticipationLiability_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_RepaymentOfVesselFairValueParticipationLiability_lbl1" xml:lang="en-US" id="tops_RepaymentOfVesselFairValueParticipationLiability_lbl1">Repayment of Vessel Fair Value Participation Liability</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentOfVesselFairValueParticipationLiability" xlink:to="tops_RepaymentOfVesselFairValueParticipationLiability_lbl1" xlink:title="label: RepaymentOfVesselFairValueParticipationLiability to tops_RepaymentOfVesselFairValueParticipationLiability_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_RepaymentOfVesselFairValueParticipationLiability" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="tops_RepaymentOfVesselFairValueParticipationLiability" xml:lang="en-US" id="tops_RepaymentOfVesselFairValueParticipationLiability">Repayment of Vessel fair value participation liability</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RepaymentOfVesselFairValueParticipationLiability" xlink:to="tops_RepaymentOfVesselFairValueParticipationLiability" xlink:title="label: RepaymentOfVesselFairValueParticipationLiability to tops_RepaymentOfVesselFairValueParticipationLiability" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_FinanceFeesIncurredButNotYetPaid" xlink:label="FinanceFeesIncurredButNotYetPaid" xlink:title="FinanceFeesIncurredButNotYetPaid" />
    <link:label xlink:type="resource" xlink:label="tops_FinanceFeesIncurredButNotYetPaid_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_FinanceFeesIncurredButNotYetPaid_lbl" xml:lang="en-US" id="tops_FinanceFeesIncurredButNotYetPaid_lbl">Future cash outflow to pay for finance fees that have occurred.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinanceFeesIncurredButNotYetPaid" xlink:to="tops_FinanceFeesIncurredButNotYetPaid_lbl" xlink:title="label: FinanceFeesIncurredButNotYetPaid to tops_FinanceFeesIncurredButNotYetPaid_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_FinanceFeesIncurredButNotYetPaid_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_FinanceFeesIncurredButNotYetPaid_lbl1" xml:lang="en-US" id="tops_FinanceFeesIncurredButNotYetPaid_lbl1">Finance Fees Incurred but Not yet Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinanceFeesIncurredButNotYetPaid" xlink:to="tops_FinanceFeesIncurredButNotYetPaid_lbl1" xlink:title="label: FinanceFeesIncurredButNotYetPaid to tops_FinanceFeesIncurredButNotYetPaid_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_FinanceFeesIncurredButNotYetPaid" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_FinanceFeesIncurredButNotYetPaid" xml:lang="en-US" id="tops_FinanceFeesIncurredButNotYetPaid">Finance fees included in Accounts payable/Accrued liabilities/Due to related parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinanceFeesIncurredButNotYetPaid" xlink:to="tops_FinanceFeesIncurredButNotYetPaid" xlink:title="label: FinanceFeesIncurredButNotYetPaid to tops_FinanceFeesIncurredButNotYetPaid" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ScrapRateEstimateDecreaseInDepreciationExpense" xlink:label="ScrapRateEstimateDecreaseInDepreciationExpense" xlink:title="ScrapRateEstimateDecreaseInDepreciationExpense" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl" xml:lang="en-US" id="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl">Amount of (decrease) in depreciation expense due to an increase in the estimated scrap rate.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateDecreaseInDepreciationExpense" xlink:to="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl" xlink:title="label: ScrapRateEstimateDecreaseInDepreciationExpense to tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl1" xml:lang="en-US" id="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl1">Scrap Rate Estimate, Decrease in Depreciation Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateDecreaseInDepreciationExpense" xlink:to="tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl1" xlink:title="label: ScrapRateEstimateDecreaseInDepreciationExpense to tops_ScrapRateEstimateDecreaseInDepreciationExpense_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateDecreaseInDepreciationExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_ScrapRateEstimateDecreaseInDepreciationExpense" xml:lang="en-US" id="tops_ScrapRateEstimateDecreaseInDepreciationExpense">Reduction in depreciation expense due to increase in estimated scrap rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateDecreaseInDepreciationExpense" xlink:to="tops_ScrapRateEstimateDecreaseInDepreciationExpense" xlink:title="label: ScrapRateEstimateDecreaseInDepreciationExpense to tops_ScrapRateEstimateDecreaseInDepreciationExpense" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:label="ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:title="ScrapRateEstimateIncreaseInEarningsPerShareBasic" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl" xml:lang="en-US" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl">Amount of increase in basic earnings per share during the reporting period due to an increase in the estimated scrap rate.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:to="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl" xlink:title="label: ScrapRateEstimateIncreaseInEarningsPerShareBasic to tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl1" xml:lang="en-US" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl1">Scrap Rate Estimate, Increase in Earnings Per Share, Basic</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:to="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl1" xlink:title="label: ScrapRateEstimateIncreaseInEarningsPerShareBasic to tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic" xml:lang="en-US" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic">Increase in earnings per common share, basic due to increase in estimated scrap rate (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:to="tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic" xlink:title="label: ScrapRateEstimateIncreaseInEarningsPerShareBasic to tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:label="ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:title="ScrapRateEstimateIncreaseInEarningsPerShareDiluted" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl" xml:lang="en-US" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl">Amount of increase in diluted earnings per share during the reporting period due to an increase in the estimated scrap rate.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:to="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl" xlink:title="label: ScrapRateEstimateIncreaseInEarningsPerShareDiluted to tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl1" xml:lang="en-US" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl1">Scrap Rate Estimate, Increase in Earnings Per Share, Diluted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:to="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl1" xlink:title="label: ScrapRateEstimateIncreaseInEarningsPerShareDiluted to tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xml:lang="en-US" id="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted">Increase in earnings per common share, diluted due to increase in estimated scrap rate (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:to="tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted" xlink:title="label: ScrapRateEstimateIncreaseInEarningsPerShareDiluted to tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_AtTheMarketOfferingMember" xlink:label="AtTheMarketOfferingMember" xlink:title="AtTheMarketOfferingMember" />
    <link:label xlink:type="resource" xlink:label="tops_AtTheMarketOfferingMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_AtTheMarketOfferingMember_lbl" xml:lang="en-US" id="tops_AtTheMarketOfferingMember_lbl">Equity distribution agreement commonly known, at-the-market offering ("ATM").</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AtTheMarketOfferingMember" xlink:to="tops_AtTheMarketOfferingMember_lbl" xlink:title="label: AtTheMarketOfferingMember to tops_AtTheMarketOfferingMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_AtTheMarketOfferingMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_AtTheMarketOfferingMember_lbl1" xml:lang="en-US" id="tops_AtTheMarketOfferingMember_lbl1">At-The-Market Offering [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AtTheMarketOfferingMember" xlink:to="tops_AtTheMarketOfferingMember_lbl1" xlink:title="label: AtTheMarketOfferingMember to tops_AtTheMarketOfferingMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_AtTheMarketOfferingMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_AtTheMarketOfferingMember" xml:lang="en-US" id="tops_AtTheMarketOfferingMember">ATM [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AtTheMarketOfferingMember" xlink:to="tops_AtTheMarketOfferingMember" xlink:title="label: AtTheMarketOfferingMember to tops_AtTheMarketOfferingMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EquityDistributionAgreementAbstract" xlink:label="EquityDistributionAgreementAbstract" xlink:title="EquityDistributionAgreementAbstract" />
    <link:label xlink:type="resource" xlink:label="tops_EquityDistributionAgreementAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_EquityDistributionAgreementAbstract_lbl1" xml:lang="en-US" id="tops_EquityDistributionAgreementAbstract_lbl1">Equity Distribution Agreement [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EquityDistributionAgreementAbstract" xlink:to="tops_EquityDistributionAgreementAbstract_lbl1" xlink:title="label: EquityDistributionAgreementAbstract to tops_EquityDistributionAgreementAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CommonStockThatCanBeSoldValue" xlink:label="CommonStockThatCanBeSoldValue" xlink:title="CommonStockThatCanBeSoldValue" />
    <link:label xlink:type="resource" xlink:label="tops_CommonStockThatCanBeSoldValue_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CommonStockThatCanBeSoldValue_lbl" xml:lang="en-US" id="tops_CommonStockThatCanBeSoldValue_lbl">The value of common stock that can be sold under an at-the-market (ATM) offering.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockThatCanBeSoldValue" xlink:to="tops_CommonStockThatCanBeSoldValue_lbl" xlink:title="label: CommonStockThatCanBeSoldValue to tops_CommonStockThatCanBeSoldValue_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CommonStockThatCanBeSoldValue_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CommonStockThatCanBeSoldValue_lbl1" xml:lang="en-US" id="tops_CommonStockThatCanBeSoldValue_lbl1">Common Stock that can be Sold, Value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockThatCanBeSoldValue" xlink:to="tops_CommonStockThatCanBeSoldValue_lbl1" xlink:title="label: CommonStockThatCanBeSoldValue to tops_CommonStockThatCanBeSoldValue_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CommonStockThatCanBeSoldValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CommonStockThatCanBeSoldValue" xml:lang="en-US" id="tops_CommonStockThatCanBeSoldValue">Common stock that can be sold under ATM</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommonStockThatCanBeSoldValue" xlink:to="tops_CommonStockThatCanBeSoldValue" xlink:title="label: CommonStockThatCanBeSoldValue to tops_CommonStockThatCanBeSoldValue" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PercentageOwnershipOfYacht" xlink:label="PercentageOwnershipOfYacht" xlink:title="PercentageOwnershipOfYacht" />
    <link:label xlink:type="resource" xlink:label="tops_PercentageOwnershipOfYacht_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PercentageOwnershipOfYacht_lbl" xml:lang="en-US" id="tops_PercentageOwnershipOfYacht_lbl">Percentage ownership of a motor yacht.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOwnershipOfYacht" xlink:to="tops_PercentageOwnershipOfYacht_lbl" xlink:title="label: PercentageOwnershipOfYacht to tops_PercentageOwnershipOfYacht_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PercentageOwnershipOfYacht_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PercentageOwnershipOfYacht_lbl1" xml:lang="en-US" id="tops_PercentageOwnershipOfYacht_lbl1">Percentage Ownership of Yacht</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOwnershipOfYacht" xlink:to="tops_PercentageOwnershipOfYacht_lbl1" xlink:title="label: PercentageOwnershipOfYacht to tops_PercentageOwnershipOfYacht_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PercentageOwnershipOfYacht" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_PercentageOwnershipOfYacht" xml:lang="en-US" id="tops_PercentageOwnershipOfYacht">Percentage ownership of M/Y Para Bellvm</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOwnershipOfYacht" xlink:to="tops_PercentageOwnershipOfYacht" xlink:title="label: PercentageOwnershipOfYacht to tops_PercentageOwnershipOfYacht" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_NoShopClauseTerm" xlink:label="NoShopClauseTerm" xlink:title="NoShopClauseTerm" />
    <link:label xlink:type="resource" xlink:label="tops_NoShopClauseTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_NoShopClauseTerm_lbl" xml:lang="en-US" id="tops_NoShopClauseTerm_lbl">Period of time after entering into a non-binding letter of intent whereby the seller is precluded from marketing or selling a motor yacht, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoShopClauseTerm" xlink:to="tops_NoShopClauseTerm_lbl" xlink:title="label: NoShopClauseTerm to tops_NoShopClauseTerm_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_NoShopClauseTerm_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_NoShopClauseTerm_lbl1" xml:lang="en-US" id="tops_NoShopClauseTerm_lbl1">No Shop Clause, Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoShopClauseTerm" xlink:to="tops_NoShopClauseTerm_lbl1" xlink:title="label: NoShopClauseTerm to tops_NoShopClauseTerm_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_NoShopClauseTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_NoShopClauseTerm" xml:lang="en-US" id="tops_NoShopClauseTerm">Term of No-Shop Clause</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoShopClauseTerm" xlink:to="tops_NoShopClauseTerm" xlink:title="label: NoShopClauseTerm to tops_NoShopClauseTerm" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_NoShopClauseConsiderationPaid" xlink:label="NoShopClauseConsiderationPaid" xlink:title="NoShopClauseConsiderationPaid" />
    <link:label xlink:type="resource" xlink:label="tops_NoShopClauseConsiderationPaid_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_NoShopClauseConsiderationPaid_lbl" xml:lang="en-US" id="tops_NoShopClauseConsiderationPaid_lbl">Consideration paid to a related party for signing a non-binding letter of intent whereby the seller/related party is precluded from marketing or selling a motor yacht.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoShopClauseConsiderationPaid" xlink:to="tops_NoShopClauseConsiderationPaid_lbl" xlink:title="label: NoShopClauseConsiderationPaid to tops_NoShopClauseConsiderationPaid_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_NoShopClauseConsiderationPaid_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_NoShopClauseConsiderationPaid_lbl1" xml:lang="en-US" id="tops_NoShopClauseConsiderationPaid_lbl1">No Shop Clause, Consideration Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoShopClauseConsiderationPaid" xlink:to="tops_NoShopClauseConsiderationPaid_lbl1" xlink:title="label: NoShopClauseConsiderationPaid to tops_NoShopClauseConsiderationPaid_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_NoShopClauseConsiderationPaid" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_NoShopClauseConsiderationPaid" xml:lang="en-US" id="tops_NoShopClauseConsiderationPaid">Consideration paid for No-Shop LOI</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NoShopClauseConsiderationPaid" xlink:to="tops_NoShopClauseConsiderationPaid" xlink:title="label: NoShopClauseConsiderationPaid to tops_NoShopClauseConsiderationPaid" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_RelatedPartyExpensesAbstract" xlink:label="RelatedPartyExpensesAbstract" xlink:title="RelatedPartyExpensesAbstract" />
    <link:label xlink:type="resource" xlink:label="tops_RelatedPartyExpensesAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_RelatedPartyExpensesAbstract_lbl1" xml:lang="en-US" id="tops_RelatedPartyExpensesAbstract_lbl1">Related Party Expenses [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyExpensesAbstract" xlink:to="tops_RelatedPartyExpensesAbstract_lbl1" xlink:title="label: RelatedPartyExpensesAbstract to tops_RelatedPartyExpensesAbstract_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_RelatedPartyExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_RelatedPartyExpensesAbstract" xml:lang="en-US" id="tops_RelatedPartyExpensesAbstract">Transactions with Related Parties [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyExpensesAbstract" xlink:to="tops_RelatedPartyExpensesAbstract" xlink:title="label: RelatedPartyExpensesAbstract to tops_RelatedPartyExpensesAbstract" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SeawolfVenturesLimitedMember" xlink:label="SeawolfVenturesLimitedMember" xlink:title="SeawolfVenturesLimitedMember" />
    <link:label xlink:type="resource" xlink:label="tops_SeawolfVenturesLimitedMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SeawolfVenturesLimitedMember_lbl" xml:lang="en-US" id="tops_SeawolfVenturesLimitedMember_lbl">A company affiliated with Mr. Evangelos J. Pistiolis (CEO of Top Ships, Inc.), which owns the M/Y Para Bellvm, a Marshall Islands flagged motor yacht.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SeawolfVenturesLimitedMember" xlink:to="tops_SeawolfVenturesLimitedMember_lbl" xlink:title="label: SeawolfVenturesLimitedMember to tops_SeawolfVenturesLimitedMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SeawolfVenturesLimitedMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SeawolfVenturesLimitedMember_lbl1" xml:lang="en-US" id="tops_SeawolfVenturesLimitedMember_lbl1">Seawolf Ventures Limited [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SeawolfVenturesLimitedMember" xlink:to="tops_SeawolfVenturesLimitedMember_lbl1" xlink:title="label: SeawolfVenturesLimitedMember to tops_SeawolfVenturesLimitedMember_lbl1" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentArrangementFee" xlink:label="DebtInstrumentArrangementFee" xlink:title="DebtInstrumentArrangementFee" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentArrangementFee_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentArrangementFee_lbl" xml:lang="en-US" id="tops_DebtInstrumentArrangementFee_lbl">Amount of the fee for arranging the financing.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentArrangementFee" xlink:to="tops_DebtInstrumentArrangementFee_lbl" xlink:title="label: DebtInstrumentArrangementFee to tops_DebtInstrumentArrangementFee_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentArrangementFee_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentArrangementFee_lbl1" xml:lang="en-US" id="tops_DebtInstrumentArrangementFee_lbl1">Debt Instrument, Arrangement Fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentArrangementFee" xlink:to="tops_DebtInstrumentArrangementFee_lbl1" xlink:title="label: DebtInstrumentArrangementFee to tops_DebtInstrumentArrangementFee_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentArrangementFee" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentArrangementFee" xml:lang="en-US" id="tops_DebtInstrumentArrangementFee">Arrangement fee expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentArrangementFee" xlink:to="tops_DebtInstrumentArrangementFee" xlink:title="label: DebtInstrumentArrangementFee to tops_DebtInstrumentArrangementFee" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentArrangementFeePercentage" xlink:label="DebtInstrumentArrangementFeePercentage" xlink:title="DebtInstrumentArrangementFeePercentage" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentArrangementFeePercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentArrangementFeePercentage_lbl" xml:lang="en-US" id="tops_DebtInstrumentArrangementFeePercentage_lbl">The fee, expressed as a percentage of the loan, for arranging the financing.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentArrangementFeePercentage" xlink:to="tops_DebtInstrumentArrangementFeePercentage_lbl" xlink:title="label: DebtInstrumentArrangementFeePercentage to tops_DebtInstrumentArrangementFeePercentage_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentArrangementFeePercentage_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentArrangementFeePercentage_lbl1" xml:lang="en-US" id="tops_DebtInstrumentArrangementFeePercentage_lbl1">Debt Instrument, Arrangement Fee, Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentArrangementFeePercentage" xlink:to="tops_DebtInstrumentArrangementFeePercentage_lbl1" xlink:title="label: DebtInstrumentArrangementFeePercentage to tops_DebtInstrumentArrangementFeePercentage_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentArrangementFeePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentArrangementFeePercentage" xml:lang="en-US" id="tops_DebtInstrumentArrangementFeePercentage">Arrangement fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentArrangementFeePercentage" xlink:to="tops_DebtInstrumentArrangementFeePercentage" xlink:title="label: DebtInstrumentArrangementFeePercentage to tops_DebtInstrumentArrangementFeePercentage" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_HsbcLoanMember" xlink:label="HsbcLoanMember" xlink:title="HsbcLoanMember" />
    <link:label xlink:type="resource" xlink:label="tops_HsbcLoanMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_HsbcLoanMember_lbl" xml:lang="en-US" id="tops_HsbcLoanMember_lbl">A bridge loan with HSBC Private Bank (Suisse) SA ("HSBC") entered into on January 15, 2024.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HsbcLoanMember" xlink:to="tops_HsbcLoanMember_lbl" xlink:title="label: HsbcLoanMember to tops_HsbcLoanMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_HsbcLoanMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_HsbcLoanMember_lbl1" xml:lang="en-US" id="tops_HsbcLoanMember_lbl1">HSBC Loan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HsbcLoanMember" xlink:to="tops_HsbcLoanMember_lbl1" xlink:title="label: HsbcLoanMember to tops_HsbcLoanMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_HsbcLoanMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_HsbcLoanMember" xml:lang="en-US" id="tops_HsbcLoanMember">HSBC Loan [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HsbcLoanMember" xlink:to="tops_HsbcLoanMember" xlink:title="label: HsbcLoanMember to tops_HsbcLoanMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:label="LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:title="LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" />
    <link:label xlink:type="resource" xlink:label="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl" xml:lang="en-US" id="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl">Amount of lease payment to be received by lessor for operating lease in fourth fiscal year following current fiscal year and thereafter. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:to="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl" xlink:title="label: LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter to tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl1" xml:lang="en-US" id="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl1">Lessor, Operating Lease, Payment to be Received, Year Four and After</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:to="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl1" xlink:title="label: LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter to tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xml:lang="en-US" id="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter">2028 and thereafter</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:to="tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" xlink:title="label: LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter to tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EstimatedOffHireTimePeriod" xlink:label="EstimatedOffHireTimePeriod" xlink:title="EstimatedOffHireTimePeriod" />
    <link:label xlink:type="resource" xlink:label="tops_EstimatedOffHireTimePeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_EstimatedOffHireTimePeriod_lbl" xml:lang="en-US" id="tops_EstimatedOffHireTimePeriod_lbl">Estimated off-hire time period to perform scheduled dry-docking, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EstimatedOffHireTimePeriod" xlink:to="tops_EstimatedOffHireTimePeriod_lbl" xlink:title="label: EstimatedOffHireTimePeriod to tops_EstimatedOffHireTimePeriod_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_EstimatedOffHireTimePeriod_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_EstimatedOffHireTimePeriod_lbl1" xml:lang="en-US" id="tops_EstimatedOffHireTimePeriod_lbl1">Estimated Off-hire Time Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EstimatedOffHireTimePeriod" xlink:to="tops_EstimatedOffHireTimePeriod_lbl1" xlink:title="label: EstimatedOffHireTimePeriod to tops_EstimatedOffHireTimePeriod_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_EstimatedOffHireTimePeriod" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_EstimatedOffHireTimePeriod" xml:lang="en-US" id="tops_EstimatedOffHireTimePeriod">Estimated off-hire time</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EstimatedOffHireTimePeriod" xlink:to="tops_EstimatedOffHireTimePeriod" xlink:title="label: EstimatedOffHireTimePeriod to tops_EstimatedOffHireTimePeriod" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:label="LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:title="LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" />
    <link:label xlink:type="resource" xlink:label="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl" xml:lang="en-US" id="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl">Number of vessels operated under operating lease (time charter) agreements.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:to="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl" xlink:title="label: LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements to tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl1" xml:lang="en-US" id="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl1">Lessor, Operating Lease, Number of Vessels Operated Under Lease Agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:to="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl1" xlink:title="label: LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements to tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xml:lang="en-US" id="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements">Number of vessels operated under time charters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:to="tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" xlink:title="label: LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements to tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CentralTankersCharteringIncMember" xlink:label="CentralTankersCharteringIncMember" xlink:title="CentralTankersCharteringIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_CentralTankersCharteringIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CentralTankersCharteringIncMember_lbl" xml:lang="en-US" id="tops_CentralTankersCharteringIncMember_lbl">An entity affiliated with Evangelos J. Pistiolis, Chief Executive Officer of the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralTankersCharteringIncMember" xlink:to="tops_CentralTankersCharteringIncMember_lbl" xlink:title="label: CentralTankersCharteringIncMember to tops_CentralTankersCharteringIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CentralTankersCharteringIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CentralTankersCharteringIncMember_lbl1" xml:lang="en-US" id="tops_CentralTankersCharteringIncMember_lbl1">Central Tankers Chartering Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralTankersCharteringIncMember" xlink:to="tops_CentralTankersCharteringIncMember_lbl1" xlink:title="label: CentralTankersCharteringIncMember to tops_CentralTankersCharteringIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CentralTankersCharteringIncMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_CentralTankersCharteringIncMember" xml:lang="en-US" id="tops_CentralTankersCharteringIncMember">CTC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralTankersCharteringIncMember" xlink:to="tops_CentralTankersCharteringIncMember" xlink:title="label: CentralTankersCharteringIncMember to tops_CentralTankersCharteringIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_CentralTankersCharteringIncMember_lbl2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CentralTankersCharteringIncMember_lbl2" xml:lang="en-US" id="tops_CentralTankersCharteringIncMember_lbl2">CTC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralTankersCharteringIncMember" xlink:to="tops_CentralTankersCharteringIncMember_lbl2" xlink:title="label: CentralTankersCharteringIncMember to tops_CentralTankersCharteringIncMember_lbl2" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TrafiguraMaritimeLogisticsPteLtdMember" xlink:label="TrafiguraMaritimeLogisticsPteLtdMember" xlink:title="TrafiguraMaritimeLogisticsPteLtdMember" />
    <link:label xlink:type="resource" xlink:label="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl" xml:lang="en-US" id="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl">Lessee under a time charter agreement with the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TrafiguraMaritimeLogisticsPteLtdMember" xlink:to="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl" xlink:title="label: TrafiguraMaritimeLogisticsPteLtdMember to tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl1" xml:lang="en-US" id="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl1">Trafigura Maritime Logistics Pte Ltd. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TrafiguraMaritimeLogisticsPteLtdMember" xlink:to="tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl1" xlink:title="label: TrafiguraMaritimeLogisticsPteLtdMember to tops_TrafiguraMaritimeLogisticsPteLtdMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TrafiguraMaritimeLogisticsPteLtdMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TrafiguraMaritimeLogisticsPteLtdMember" xml:lang="en-US" id="tops_TrafiguraMaritimeLogisticsPteLtdMember">Trafigura Maritime Logistics Pte Ltd. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TrafiguraMaritimeLogisticsPteLtdMember" xlink:to="tops_TrafiguraMaritimeLogisticsPteLtdMember" xlink:title="label: TrafiguraMaritimeLogisticsPteLtdMember to tops_TrafiguraMaritimeLogisticsPteLtdMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ClearlakeShippingPteLtdMember" xlink:label="ClearlakeShippingPteLtdMember" xlink:title="ClearlakeShippingPteLtdMember" />
    <link:label xlink:type="resource" xlink:label="tops_ClearlakeShippingPteLtdMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_ClearlakeShippingPteLtdMember_lbl" xml:lang="en-US" id="tops_ClearlakeShippingPteLtdMember_lbl">Lessee under a time charter agreement with the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClearlakeShippingPteLtdMember" xlink:to="tops_ClearlakeShippingPteLtdMember_lbl" xlink:title="label: ClearlakeShippingPteLtdMember to tops_ClearlakeShippingPteLtdMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_ClearlakeShippingPteLtdMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_ClearlakeShippingPteLtdMember_lbl1" xml:lang="en-US" id="tops_ClearlakeShippingPteLtdMember_lbl1">Clearlake Shipping Pte Ltd [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClearlakeShippingPteLtdMember" xlink:to="tops_ClearlakeShippingPteLtdMember_lbl1" xlink:title="label: ClearlakeShippingPteLtdMember to tops_ClearlakeShippingPteLtdMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_ClearlakeShippingPteLtdMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_ClearlakeShippingPteLtdMember" xml:lang="en-US" id="tops_ClearlakeShippingPteLtdMember">Clearlake Shipping Pte Ltd [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ClearlakeShippingPteLtdMember" xlink:to="tops_ClearlakeShippingPteLtdMember" xlink:title="label: ClearlakeShippingPteLtdMember to tops_ClearlakeShippingPteLtdMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_WecoTankersASMember" xlink:label="WecoTankersASMember" xlink:title="WecoTankersASMember" />
    <link:label xlink:type="resource" xlink:label="tops_WecoTankersASMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_WecoTankersASMember_lbl" xml:lang="en-US" id="tops_WecoTankersASMember_lbl">Lessee under a time charter agreement with the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WecoTankersASMember" xlink:to="tops_WecoTankersASMember_lbl" xlink:title="label: WecoTankersASMember to tops_WecoTankersASMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_WecoTankersASMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_WecoTankersASMember_lbl1" xml:lang="en-US" id="tops_WecoTankersASMember_lbl1">Weco Tankers A/S [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WecoTankersASMember" xlink:to="tops_WecoTankersASMember_lbl1" xlink:title="label: WecoTankersASMember to tops_WecoTankersASMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_WecoTankersASMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_WecoTankersASMember" xml:lang="en-US" id="tops_WecoTankersASMember">Weco Tankers A/S [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WecoTankersASMember" xlink:to="tops_WecoTankersASMember" xlink:title="label: WecoTankersASMember to tops_WecoTankersASMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CentralMareMember" xlink:label="CentralMareMember" xlink:title="CentralMareMember" />
    <link:label xlink:type="resource" xlink:label="tops_CentralMareMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CentralMareMember_lbl" xml:lang="en-US" id="tops_CentralMareMember_lbl">A related party affiliated with the family of Evangelos J. Pistiolis, Chief Executive Officer of the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralMareMember" xlink:to="tops_CentralMareMember_lbl" xlink:title="label: CentralMareMember to tops_CentralMareMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CentralMareMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CentralMareMember_lbl1" xml:lang="en-US" id="tops_CentralMareMember_lbl1">Central Mare [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralMareMember" xlink:to="tops_CentralMareMember_lbl1" xlink:title="label: CentralMareMember to tops_CentralMareMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CentralMareMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CentralMareMember" xml:lang="en-US" id="tops_CentralMareMember">Central Mare [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralMareMember" xlink:to="tops_CentralMareMember" xlink:title="label: CentralMareMember to tops_CentralMareMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_GoingConcernAbstract" xlink:label="GoingConcernAbstract" xlink:title="GoingConcernAbstract" />
    <link:label xlink:type="resource" xlink:label="tops_GoingConcernAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_GoingConcernAbstract_lbl1" xml:lang="en-US" id="tops_GoingConcernAbstract_lbl1">Going Concern [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GoingConcernAbstract" xlink:to="tops_GoingConcernAbstract_lbl1" xlink:title="label: GoingConcernAbstract to tops_GoingConcernAbstract_lbl1" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_WorkingCapital" xlink:label="WorkingCapital" xlink:title="WorkingCapital" />
    <link:label xlink:type="resource" xlink:label="tops_WorkingCapital_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_WorkingCapital_lbl" xml:lang="en-US" id="tops_WorkingCapital_lbl">Current assets minus current liabilities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WorkingCapital" xlink:to="tops_WorkingCapital_lbl" xlink:title="label: WorkingCapital to tops_WorkingCapital_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_WorkingCapital_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_WorkingCapital_lbl1" xml:lang="en-US" id="tops_WorkingCapital_lbl1">Working Capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WorkingCapital" xlink:to="tops_WorkingCapital_lbl1" xlink:title="label: WorkingCapital to tops_WorkingCapital_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_WorkingCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_WorkingCapital" xml:lang="en-US" id="tops_WorkingCapital">Working capital deficit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="WorkingCapital" xlink:to="tops_WorkingCapital" xlink:title="label: WorkingCapital to tops_WorkingCapital" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationPaymentsToAcquireBusinesses" xlink:label="BusinessCombinationPaymentsToAcquireBusinesses" xlink:title="BusinessCombinationPaymentsToAcquireBusinesses" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl" xml:lang="en-US" id="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl">The cash outflow associated with the purchase price that has been paid to date for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPaymentsToAcquireBusinesses" xlink:to="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl" xlink:title="label: BusinessCombinationPaymentsToAcquireBusinesses to tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl1" xml:lang="en-US" id="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl1">Business Combination, Payments to Acquire Businesses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPaymentsToAcquireBusinesses" xlink:to="tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl1" xlink:title="label: BusinessCombinationPaymentsToAcquireBusinesses to tops_BusinessCombinationPaymentsToAcquireBusinesses_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPaymentsToAcquireBusinesses" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationPaymentsToAcquireBusinesses" xml:lang="en-US" id="tops_BusinessCombinationPaymentsToAcquireBusinesses">Amount of purchase price paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPaymentsToAcquireBusinesses" xlink:to="tops_BusinessCombinationPaymentsToAcquireBusinesses" xlink:title="label: BusinessCombinationPaymentsToAcquireBusinesses to tops_BusinessCombinationPaymentsToAcquireBusinesses" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationPriceOfAcquisition" xlink:label="BusinessCombinationPriceOfAcquisition" xlink:title="BusinessCombinationPriceOfAcquisition" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPriceOfAcquisition_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationPriceOfAcquisition_lbl" xml:lang="en-US" id="tops_BusinessCombinationPriceOfAcquisition_lbl">Purchase price of business acquisition prior to consideration being transferred in full.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPriceOfAcquisition" xlink:to="tops_BusinessCombinationPriceOfAcquisition_lbl" xlink:title="label: BusinessCombinationPriceOfAcquisition to tops_BusinessCombinationPriceOfAcquisition_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPriceOfAcquisition_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationPriceOfAcquisition_lbl1" xml:lang="en-US" id="tops_BusinessCombinationPriceOfAcquisition_lbl1">Business Combination, Price of Acquisition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPriceOfAcquisition" xlink:to="tops_BusinessCombinationPriceOfAcquisition_lbl1" xlink:title="label: BusinessCombinationPriceOfAcquisition to tops_BusinessCombinationPriceOfAcquisition_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPriceOfAcquisition" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationPriceOfAcquisition" xml:lang="en-US" id="tops_BusinessCombinationPriceOfAcquisition">Purchase price</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPriceOfAcquisition" xlink:to="tops_BusinessCombinationPriceOfAcquisition" xlink:title="label: BusinessCombinationPriceOfAcquisition to tops_BusinessCombinationPriceOfAcquisition" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SuperintendentFees" xlink:label="SuperintendentFees" xlink:title="SuperintendentFees" />
    <link:label xlink:type="resource" xlink:label="tops_SuperintendentFees_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SuperintendentFees_lbl" xml:lang="en-US" id="tops_SuperintendentFees_lbl">Amount of superintendent fees with related party recognized.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SuperintendentFees" xlink:to="tops_SuperintendentFees_lbl" xlink:title="label: SuperintendentFees to tops_SuperintendentFees_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SuperintendentFees_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SuperintendentFees_lbl1" xml:lang="en-US" id="tops_SuperintendentFees_lbl1">Superintendent Fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SuperintendentFees" xlink:to="tops_SuperintendentFees_lbl1" xlink:title="label: SuperintendentFees to tops_SuperintendentFees_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SuperintendentFees" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SuperintendentFees" xml:lang="en-US" id="tops_SuperintendentFees">Superintendent fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SuperintendentFees" xlink:to="tops_SuperintendentFees" xlink:title="label: SuperintendentFees to tops_SuperintendentFees" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_AccountingAndReportingCosts" xlink:label="AccountingAndReportingCosts" xlink:title="AccountingAndReportingCosts" />
    <link:label xlink:type="resource" xlink:label="tops_AccountingAndReportingCosts_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_AccountingAndReportingCosts_lbl" xml:lang="en-US" id="tops_AccountingAndReportingCosts_lbl">Amount of accounting and reporting costs with related party recognized.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountingAndReportingCosts" xlink:to="tops_AccountingAndReportingCosts_lbl" xlink:title="label: AccountingAndReportingCosts to tops_AccountingAndReportingCosts_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_AccountingAndReportingCosts_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_AccountingAndReportingCosts_lbl1" xml:lang="en-US" id="tops_AccountingAndReportingCosts_lbl1">Accounting and Reporting Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountingAndReportingCosts" xlink:to="tops_AccountingAndReportingCosts_lbl1" xlink:title="label: AccountingAndReportingCosts to tops_AccountingAndReportingCosts_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_AccountingAndReportingCosts" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_AccountingAndReportingCosts" xml:lang="en-US" id="tops_AccountingAndReportingCosts">Accounting and reporting cost</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AccountingAndReportingCosts" xlink:to="tops_AccountingAndReportingCosts" xlink:title="label: AccountingAndReportingCosts to tops_AccountingAndReportingCosts" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ManagementFees" xlink:label="ManagementFees" xlink:title="ManagementFees" />
    <link:label xlink:type="resource" xlink:label="tops_ManagementFees_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_ManagementFees_lbl" xml:lang="en-US" id="tops_ManagementFees_lbl">Amount of management fees with related party recognized for all operational, technical and commercial functions relating to the chartering and operation of Company vessels.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFees" xlink:to="tops_ManagementFees_lbl" xlink:title="label: ManagementFees to tops_ManagementFees_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_ManagementFees_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_ManagementFees_lbl1" xml:lang="en-US" id="tops_ManagementFees_lbl1">Management Fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFees" xlink:to="tops_ManagementFees_lbl1" xlink:title="label: ManagementFees to tops_ManagementFees_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_ManagementFees" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_ManagementFees" xml:lang="en-US" id="tops_ManagementFees">Management fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFees" xlink:to="tops_ManagementFees" xlink:title="label: ManagementFees to tops_ManagementFees" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:label="CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:title="CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" />
    <link:label xlink:type="resource" xlink:label="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl" xml:lang="en-US" id="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl">Primary financial statement captions encompassing the current portion and non-current portion of long-term debt.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:to="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl" xlink:title="label: CurrentPortionAndNonCurrentPortionOfLongTermDebtMember to tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl1" xml:lang="en-US" id="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl1">Current Portion and Non-Current Portion of Long-term Debt [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:to="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl1" xlink:title="label: CurrentPortionAndNonCurrentPortionOfLongTermDebtMember to tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xml:lang="en-US" id="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember">Current and Non-Current Portions of Long-term Debt [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:to="tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" xlink:title="label: CurrentPortionAndNonCurrentPortionOfLongTermDebtMember to tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_FinancingFeesCapitalized" xlink:label="FinancingFeesCapitalized" xlink:title="FinancingFeesCapitalized" />
    <link:label xlink:type="resource" xlink:label="tops_FinancingFeesCapitalized_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_FinancingFeesCapitalized_lbl" xml:lang="en-US" id="tops_FinancingFeesCapitalized_lbl">Amount of financing fees with related party capitalized.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancingFeesCapitalized" xlink:to="tops_FinancingFeesCapitalized_lbl" xlink:title="label: FinancingFeesCapitalized to tops_FinancingFeesCapitalized_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_FinancingFeesCapitalized_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_FinancingFeesCapitalized_lbl1" xml:lang="en-US" id="tops_FinancingFeesCapitalized_lbl1">Financing Fees, Capitalized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancingFeesCapitalized" xlink:to="tops_FinancingFeesCapitalized_lbl1" xlink:title="label: FinancingFeesCapitalized to tops_FinancingFeesCapitalized_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_FinancingFeesCapitalized" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_FinancingFeesCapitalized" xml:lang="en-US" id="tops_FinancingFeesCapitalized">Financing fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="FinancingFeesCapitalized" xlink:to="tops_FinancingFeesCapitalized" xlink:title="label: FinancingFeesCapitalized to tops_FinancingFeesCapitalized" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CommissionOnCharterHireAgreements" xlink:label="CommissionOnCharterHireAgreements" xlink:title="CommissionOnCharterHireAgreements" />
    <link:label xlink:type="resource" xlink:label="tops_CommissionOnCharterHireAgreements_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CommissionOnCharterHireAgreements_lbl" xml:lang="en-US" id="tops_CommissionOnCharterHireAgreements_lbl">Amount of commission with related party on charter hire agreements recognized.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommissionOnCharterHireAgreements" xlink:to="tops_CommissionOnCharterHireAgreements_lbl" xlink:title="label: CommissionOnCharterHireAgreements to tops_CommissionOnCharterHireAgreements_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CommissionOnCharterHireAgreements_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CommissionOnCharterHireAgreements_lbl1" xml:lang="en-US" id="tops_CommissionOnCharterHireAgreements_lbl1">Commission on Charter Hire Agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommissionOnCharterHireAgreements" xlink:to="tops_CommissionOnCharterHireAgreements_lbl1" xlink:title="label: CommissionOnCharterHireAgreements to tops_CommissionOnCharterHireAgreements_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CommissionOnCharterHireAgreements" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CommissionOnCharterHireAgreements" xml:lang="en-US" id="tops_CommissionOnCharterHireAgreements">Commission on charter hire agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CommissionOnCharterHireAgreements" xlink:to="tops_CommissionOnCharterHireAgreements" xlink:title="label: CommissionOnCharterHireAgreements to tops_CommissionOnCharterHireAgreements" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_CentralShippingIncMember" xlink:label="CentralShippingIncMember" xlink:title="CentralShippingIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_CentralShippingIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_CentralShippingIncMember_lbl" xml:lang="en-US" id="tops_CentralShippingIncMember_lbl">A related party affiliated with the family of Evangelos J. Pistiolis, Chief Executive Officer of the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralShippingIncMember" xlink:to="tops_CentralShippingIncMember_lbl" xlink:title="label: CentralShippingIncMember to tops_CentralShippingIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_CentralShippingIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_CentralShippingIncMember_lbl1" xml:lang="en-US" id="tops_CentralShippingIncMember_lbl1">Central Shipping Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralShippingIncMember" xlink:to="tops_CentralShippingIncMember_lbl1" xlink:title="label: CentralShippingIncMember to tops_CentralShippingIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_CentralShippingIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_CentralShippingIncMember" xml:lang="en-US" id="tops_CentralShippingIncMember">CSI [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CentralShippingIncMember" xlink:to="tops_CentralShippingIncMember" xlink:title="label: CentralShippingIncMember to tops_CentralShippingIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VoyageExpensesMember" xlink:label="VoyageExpensesMember" xlink:title="VoyageExpensesMember" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpensesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VoyageExpensesMember_lbl" xml:lang="en-US" id="tops_VoyageExpensesMember_lbl">Primary financial statement caption encompassing voyage expenses.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpensesMember" xlink:to="tops_VoyageExpensesMember_lbl" xlink:title="label: VoyageExpensesMember to tops_VoyageExpensesMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpensesMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VoyageExpensesMember_lbl1" xml:lang="en-US" id="tops_VoyageExpensesMember_lbl1">Voyage Expenses [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpensesMember" xlink:to="tops_VoyageExpensesMember_lbl1" xlink:title="label: VoyageExpensesMember to tops_VoyageExpensesMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpensesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VoyageExpensesMember" xml:lang="en-US" id="tops_VoyageExpensesMember">Voyage Expenses [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpensesMember" xlink:to="tops_VoyageExpensesMember" xlink:title="label: VoyageExpensesMember to tops_VoyageExpensesMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VesselOperatingExpensesMember" xlink:label="VesselOperatingExpensesMember" xlink:title="VesselOperatingExpensesMember" />
    <link:label xlink:type="resource" xlink:label="tops_VesselOperatingExpensesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VesselOperatingExpensesMember_lbl" xml:lang="en-US" id="tops_VesselOperatingExpensesMember_lbl">Primary financial statement caption encompassing vessel operating expenses.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselOperatingExpensesMember" xlink:to="tops_VesselOperatingExpensesMember_lbl" xlink:title="label: VesselOperatingExpensesMember to tops_VesselOperatingExpensesMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VesselOperatingExpensesMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VesselOperatingExpensesMember_lbl1" xml:lang="en-US" id="tops_VesselOperatingExpensesMember_lbl1">Vessel Operating Expenses [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselOperatingExpensesMember" xlink:to="tops_VesselOperatingExpensesMember_lbl1" xlink:title="label: VesselOperatingExpensesMember to tops_VesselOperatingExpensesMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VesselOperatingExpensesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VesselOperatingExpensesMember" xml:lang="en-US" id="tops_VesselOperatingExpensesMember">Vessel Operating Expenses [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselOperatingExpensesMember" xlink:to="tops_VesselOperatingExpensesMember" xlink:title="label: VesselOperatingExpensesMember to tops_VesselOperatingExpensesMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_RelatedPartyManagementFeesMember" xlink:label="RelatedPartyManagementFeesMember" xlink:title="RelatedPartyManagementFeesMember" />
    <link:label xlink:type="resource" xlink:label="tops_RelatedPartyManagementFeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_RelatedPartyManagementFeesMember_lbl" xml:lang="en-US" id="tops_RelatedPartyManagementFeesMember_lbl">Primary financial statement caption encompassing management fees.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyManagementFeesMember" xlink:to="tops_RelatedPartyManagementFeesMember_lbl" xlink:title="label: RelatedPartyManagementFeesMember to tops_RelatedPartyManagementFeesMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_RelatedPartyManagementFeesMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_RelatedPartyManagementFeesMember_lbl1" xml:lang="en-US" id="tops_RelatedPartyManagementFeesMember_lbl1">Related Party Management Fees [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyManagementFeesMember" xlink:to="tops_RelatedPartyManagementFeesMember_lbl1" xlink:title="label: RelatedPartyManagementFeesMember to tops_RelatedPartyManagementFeesMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_RelatedPartyManagementFeesMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_RelatedPartyManagementFeesMember" xml:lang="en-US" id="tops_RelatedPartyManagementFeesMember">Management Fees - Related Parties [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RelatedPartyManagementFeesMember" xlink:to="tops_RelatedPartyManagementFeesMember" xlink:title="label: RelatedPartyManagementFeesMember to tops_RelatedPartyManagementFeesMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DryDockingCostsMember" xlink:label="DryDockingCostsMember" xlink:title="DryDockingCostsMember" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCostsMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DryDockingCostsMember_lbl" xml:lang="en-US" id="tops_DryDockingCostsMember_lbl">Primary financial statement caption encompassing dry-docking costs.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCostsMember" xlink:to="tops_DryDockingCostsMember_lbl" xlink:title="label: DryDockingCostsMember to tops_DryDockingCostsMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCostsMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DryDockingCostsMember_lbl1" xml:lang="en-US" id="tops_DryDockingCostsMember_lbl1">Dry-Docking Costs [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCostsMember" xlink:to="tops_DryDockingCostsMember_lbl1" xlink:title="label: DryDockingCostsMember to tops_DryDockingCostsMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCostsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DryDockingCostsMember" xml:lang="en-US" id="tops_DryDockingCostsMember">Dry-Docking Costs [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCostsMember" xlink:to="tops_DryDockingCostsMember" xlink:title="label: DryDockingCostsMember to tops_DryDockingCostsMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:label="MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:title="MTEcoBelAirAndMTEcoBeverlyHillsMember" />
    <link:label xlink:type="resource" xlink:label="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl" xml:lang="en-US" id="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl">Operating Suezmax vessels on sale and leaseback agreements (treated as operating leases).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:to="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl" xlink:title="label: MTEcoBelAirAndMTEcoBeverlyHillsMember to tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl1" xml:lang="en-US" id="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl1">M/T Eco Bel Air and M/T Eco Beverly Hills [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:to="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl1" xlink:title="label: MTEcoBelAirAndMTEcoBeverlyHillsMember to tops_MTEcoBelAirAndMTEcoBeverlyHillsMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember" xml:lang="en-US" id="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember">M/T Eco Bel Air and M/T Eco Beverly Hills [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:to="tops_MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:title="label: MTEcoBelAirAndMTEcoBeverlyHillsMember to tops_MTEcoBelAirAndMTEcoBeverlyHillsMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityAdditionalPaidInCapitalMember" xlink:label="TemporaryEquityAdditionalPaidInCapitalMember" xlink:title="TemporaryEquityAdditionalPaidInCapitalMember" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl" xml:lang="en-US" id="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl">Excess of issue price over par or stated value of the entity's temporary equity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAdditionalPaidInCapitalMember" xlink:to="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl" xlink:title="label: TemporaryEquityAdditionalPaidInCapitalMember to tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl1" xml:lang="en-US" id="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl1">Temporary Equity, Additional Paid-in Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAdditionalPaidInCapitalMember" xlink:to="tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl1" xlink:title="label: TemporaryEquityAdditionalPaidInCapitalMember to tops_TemporaryEquityAdditionalPaidInCapitalMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityAdditionalPaidInCapitalMember" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_TemporaryEquityAdditionalPaidInCapitalMember" xml:lang="en-US" id="tops_TemporaryEquityAdditionalPaidInCapitalMember">Paid-in Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAdditionalPaidInCapitalMember" xlink:to="tops_TemporaryEquityAdditionalPaidInCapitalMember" xlink:title="label: TemporaryEquityAdditionalPaidInCapitalMember to tops_TemporaryEquityAdditionalPaidInCapitalMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityParValueMember" xlink:label="TemporaryEquityParValueMember" xlink:title="TemporaryEquityParValueMember" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityParValueMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityParValueMember_lbl" xml:lang="en-US" id="tops_TemporaryEquityParValueMember_lbl">Stock which is not included within permanent equity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityParValueMember" xlink:to="tops_TemporaryEquityParValueMember_lbl" xlink:title="label: TemporaryEquityParValueMember to tops_TemporaryEquityParValueMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityParValueMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityParValueMember_lbl1" xml:lang="en-US" id="tops_TemporaryEquityParValueMember_lbl1">Temporary Equity, Par Value [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityParValueMember" xlink:to="tops_TemporaryEquityParValueMember_lbl1" xlink:title="label: TemporaryEquityParValueMember to tops_TemporaryEquityParValueMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityParValueMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TemporaryEquityParValueMember" xml:lang="en-US" id="tops_TemporaryEquityParValueMember">Par Value [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityParValueMember" xlink:to="tops_TemporaryEquityParValueMember" xlink:title="label: TemporaryEquityParValueMember to tops_TemporaryEquityParValueMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_StockIssuedDuringPeriodValueWarrantsExercised" xlink:label="StockIssuedDuringPeriodValueWarrantsExercised" xlink:title="StockIssuedDuringPeriodValueWarrantsExercised" />
    <link:label xlink:type="resource" xlink:label="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl" xml:lang="en-US" id="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl">Value of common stock issued due to exercise of warrants.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueWarrantsExercised" xlink:to="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl" xlink:title="label: StockIssuedDuringPeriodValueWarrantsExercised to tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl1" xml:lang="en-US" id="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl1">Stock Issued During Period, Value, Warrants Exercised</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueWarrantsExercised" xlink:to="tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl1" xlink:title="label: StockIssuedDuringPeriodValueWarrantsExercised to tops_StockIssuedDuringPeriodValueWarrantsExercised_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_StockIssuedDuringPeriodValueWarrantsExercised" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_StockIssuedDuringPeriodValueWarrantsExercised" xml:lang="en-US" id="tops_StockIssuedDuringPeriodValueWarrantsExercised">Exercise of Warrants, net of fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodValueWarrantsExercised" xlink:to="tops_StockIssuedDuringPeriodValueWarrantsExercised" xlink:title="label: StockIssuedDuringPeriodValueWarrantsExercised to tops_StockIssuedDuringPeriodValueWarrantsExercised" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:label="TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:title="TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl">Number of shares of temporary equity bought back by the entity at the redemption price.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodShares to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl1" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl1">Temporary Equity, Stock Redeemed or Called During Period, Shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl1" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodShares to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares">Redemptions of preferred shares (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodShares to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl2" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl2">Shares redeemed (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodShares" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl2" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodShares to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares_lbl2" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:label="TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:title="TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl">Impact of the value of shares of temporary equity bought back by the entity at the redemption price.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodValue to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl1" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl1">Temporary Equity, Stock Redeemed or Called During Period, Value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl1" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodValue to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue">Redemptions of preferred shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodValue to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl2" xml:lang="en-US" id="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl2">Shares redeemed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityStockRedeemedOrCalledDuringPeriodValue" xlink:to="tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl2" xlink:title="label: TemporaryEquityStockRedeemedOrCalledDuringPeriodValue to tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue_lbl2" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_StockIssuedDuringPeriodSharesWarrantsExercised" xlink:label="StockIssuedDuringPeriodSharesWarrantsExercised" xlink:title="StockIssuedDuringPeriodSharesWarrantsExercised" />
    <link:label xlink:type="resource" xlink:label="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl" xml:lang="en-US" id="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl">Number of common stock issued due to exercise of warrants.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesWarrantsExercised" xlink:to="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl" xlink:title="label: StockIssuedDuringPeriodSharesWarrantsExercised to tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl1" xml:lang="en-US" id="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl1">Stock Issued During Period, Shares, Warrants Exercised</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesWarrantsExercised" xlink:to="tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl1" xlink:title="label: StockIssuedDuringPeriodSharesWarrantsExercised to tops_StockIssuedDuringPeriodSharesWarrantsExercised_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_StockIssuedDuringPeriodSharesWarrantsExercised" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_StockIssuedDuringPeriodSharesWarrantsExercised" xml:lang="en-US" id="tops_StockIssuedDuringPeriodSharesWarrantsExercised">Exercise of Warrants, net of fees (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="StockIssuedDuringPeriodSharesWarrantsExercised" xlink:to="tops_StockIssuedDuringPeriodSharesWarrantsExercised" xlink:title="label: StockIssuedDuringPeriodSharesWarrantsExercised to tops_StockIssuedDuringPeriodSharesWarrantsExercised" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_HsbcBridgeFacilityMember" xlink:label="HsbcBridgeFacilityMember" xlink:title="HsbcBridgeFacilityMember" />
    <link:label xlink:type="resource" xlink:label="tops_HsbcBridgeFacilityMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_HsbcBridgeFacilityMember_lbl" xml:lang="en-US" id="tops_HsbcBridgeFacilityMember_lbl">A short-term revolving bridge loan entered into in January 2024 with HSBC and guaranteed by Mr. Evangelos J. Pistiolis.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HsbcBridgeFacilityMember" xlink:to="tops_HsbcBridgeFacilityMember_lbl" xlink:title="label: HsbcBridgeFacilityMember to tops_HsbcBridgeFacilityMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_HsbcBridgeFacilityMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_HsbcBridgeFacilityMember_lbl1" xml:lang="en-US" id="tops_HsbcBridgeFacilityMember_lbl1">HSBC Bridge Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HsbcBridgeFacilityMember" xlink:to="tops_HsbcBridgeFacilityMember_lbl1" xlink:title="label: HsbcBridgeFacilityMember to tops_HsbcBridgeFacilityMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_HsbcBridgeFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_HsbcBridgeFacilityMember" xml:lang="en-US" id="tops_HsbcBridgeFacilityMember">HSBC Bridge [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="HsbcBridgeFacilityMember" xlink:to="tops_HsbcBridgeFacilityMember" xlink:title="label: HsbcBridgeFacilityMember to tops_HsbcBridgeFacilityMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TermSecuredOvernightFinancingRateSOFRRateMember" xlink:label="TermSecuredOvernightFinancingRateSOFRRateMember" xlink:title="TermSecuredOvernightFinancingRateSOFRRateMember" />
    <link:label xlink:type="resource" xlink:label="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl" xml:lang="en-US" id="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl">The term Secured Overnight Financing Rate (SOFR) is a forward-looking rate that is based on SOFR futures trading, which estimates what SOFR will be during the next 30- or 90-day period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TermSecuredOvernightFinancingRateSOFRRateMember" xlink:to="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl" xlink:title="label: TermSecuredOvernightFinancingRateSOFRRateMember to tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl1" xml:lang="en-US" id="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl1">Term Secured Overnight Financing Rate (SOFR) Rate [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TermSecuredOvernightFinancingRateSOFRRateMember" xlink:to="tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl1" xlink:title="label: TermSecuredOvernightFinancingRateSOFRRateMember to tops_TermSecuredOvernightFinancingRateSOFRRateMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TermSecuredOvernightFinancingRateSOFRRateMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TermSecuredOvernightFinancingRateSOFRRateMember" xml:lang="en-US" id="tops_TermSecuredOvernightFinancingRateSOFRRateMember">Term SOFR [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TermSecuredOvernightFinancingRateSOFRRateMember" xlink:to="tops_TermSecuredOvernightFinancingRateSOFRRateMember" xlink:title="label: TermSecuredOvernightFinancingRateSOFRRateMember to tops_TermSecuredOvernightFinancingRateSOFRRateMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_MTLegioXEquestrisMember" xlink:label="MTLegioXEquestrisMember" xlink:title="MTLegioXEquestrisMember" />
    <link:label xlink:type="resource" xlink:label="tops_MTLegioXEquestrisMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_MTLegioXEquestrisMember_lbl" xml:lang="en-US" id="tops_MTLegioXEquestrisMember_lbl">Name of the vessel.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTLegioXEquestrisMember" xlink:to="tops_MTLegioXEquestrisMember_lbl" xlink:title="label: MTLegioXEquestrisMember to tops_MTLegioXEquestrisMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_MTLegioXEquestrisMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_MTLegioXEquestrisMember_lbl1" xml:lang="en-US" id="tops_MTLegioXEquestrisMember_lbl1">M/T Legio X Equestris [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTLegioXEquestrisMember" xlink:to="tops_MTLegioXEquestrisMember_lbl1" xlink:title="label: MTLegioXEquestrisMember to tops_MTLegioXEquestrisMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_MTLegioXEquestrisMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_MTLegioXEquestrisMember" xml:lang="en-US" id="tops_MTLegioXEquestrisMember">M/T Legio X Equestris [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTLegioXEquestrisMember" xlink:to="tops_MTLegioXEquestrisMember" xlink:title="label: MTLegioXEquestrisMember to tops_MTLegioXEquestrisMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_MTJuliusCaesarMember" xlink:label="MTJuliusCaesarMember" xlink:title="MTJuliusCaesarMember" />
    <link:label xlink:type="resource" xlink:label="tops_MTJuliusCaesarMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_MTJuliusCaesarMember_lbl" xml:lang="en-US" id="tops_MTJuliusCaesarMember_lbl">Name of the vessel.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTJuliusCaesarMember" xlink:to="tops_MTJuliusCaesarMember_lbl" xlink:title="label: MTJuliusCaesarMember to tops_MTJuliusCaesarMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_MTJuliusCaesarMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_MTJuliusCaesarMember_lbl1" xml:lang="en-US" id="tops_MTJuliusCaesarMember_lbl1">M/T Julius Caesar [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTJuliusCaesarMember" xlink:to="tops_MTJuliusCaesarMember_lbl1" xlink:title="label: MTJuliusCaesarMember to tops_MTJuliusCaesarMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_MTJuliusCaesarMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_MTJuliusCaesarMember" xml:lang="en-US" id="tops_MTJuliusCaesarMember">M/T Julius Caesar [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MTJuliusCaesarMember" xlink:to="tops_MTJuliusCaesarMember" xlink:title="label: MTJuliusCaesarMember to tops_MTJuliusCaesarMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_LondonInterbankOfferedRateMember" xlink:label="LondonInterbankOfferedRateMember" xlink:title="LondonInterbankOfferedRateMember" />
    <link:label xlink:type="resource" xlink:label="tops_LondonInterbankOfferedRateMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_LondonInterbankOfferedRateMember_lbl" xml:lang="en-US" id="tops_LondonInterbankOfferedRateMember_lbl">Interest rate at which a bank borrows funds from other banks in the London interbank market.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LondonInterbankOfferedRateMember" xlink:to="tops_LondonInterbankOfferedRateMember_lbl" xlink:title="label: LondonInterbankOfferedRateMember to tops_LondonInterbankOfferedRateMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_LondonInterbankOfferedRateMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_LondonInterbankOfferedRateMember_lbl1" xml:lang="en-US" id="tops_LondonInterbankOfferedRateMember_lbl1">London Interbank Offered Rate [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LondonInterbankOfferedRateMember" xlink:to="tops_LondonInterbankOfferedRateMember_lbl1" xlink:title="label: LondonInterbankOfferedRateMember to tops_LondonInterbankOfferedRateMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_LondonInterbankOfferedRateMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_LondonInterbankOfferedRateMember" xml:lang="en-US" id="tops_LondonInterbankOfferedRateMember">LIBOR [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LondonInterbankOfferedRateMember" xlink:to="tops_LondonInterbankOfferedRateMember" xlink:title="label: LondonInterbankOfferedRateMember to tops_LondonInterbankOfferedRateMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentFeePercentage" xlink:label="DebtInstrumentFeePercentage" xlink:title="DebtInstrumentFeePercentage" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentFeePercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentFeePercentage_lbl" xml:lang="en-US" id="tops_DebtInstrumentFeePercentage_lbl">Percentage fee that accompanies borrowing money under the debt instrument.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFeePercentage" xlink:to="tops_DebtInstrumentFeePercentage_lbl" xlink:title="label: DebtInstrumentFeePercentage to tops_DebtInstrumentFeePercentage_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentFeePercentage_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentFeePercentage_lbl1" xml:lang="en-US" id="tops_DebtInstrumentFeePercentage_lbl1">Debt Instrument, Fee Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFeePercentage" xlink:to="tops_DebtInstrumentFeePercentage_lbl1" xlink:title="label: DebtInstrumentFeePercentage to tops_DebtInstrumentFeePercentage_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentFeePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentFeePercentage" xml:lang="en-US" id="tops_DebtInstrumentFeePercentage">Borrowing percentage fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentFeePercentage" xlink:to="tops_DebtInstrumentFeePercentage" xlink:title="label: DebtInstrumentFeePercentage to tops_DebtInstrumentFeePercentage" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PurchasePriceOfVesselIfOptionIsExercised" xlink:label="PurchasePriceOfVesselIfOptionIsExercised" xlink:title="PurchasePriceOfVesselIfOptionIsExercised" />
    <link:label xlink:type="resource" xlink:label="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl" xml:lang="en-US" id="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl">Consideration to be paid if the option to buy back the vessel is exercised by the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PurchasePriceOfVesselIfOptionIsExercised" xlink:to="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl" xlink:title="label: PurchasePriceOfVesselIfOptionIsExercised to tops_PurchasePriceOfVesselIfOptionIsExercised_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl1" xml:lang="en-US" id="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl1">Purchase Price of Vessel if Option is Exercised</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PurchasePriceOfVesselIfOptionIsExercised" xlink:to="tops_PurchasePriceOfVesselIfOptionIsExercised_lbl1" xlink:title="label: PurchasePriceOfVesselIfOptionIsExercised to tops_PurchasePriceOfVesselIfOptionIsExercised_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PurchasePriceOfVesselIfOptionIsExercised" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_PurchasePriceOfVesselIfOptionIsExercised" xml:lang="en-US" id="tops_PurchasePriceOfVesselIfOptionIsExercised">Consideration to be paid if option to buy back vessel is exercised</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PurchasePriceOfVesselIfOptionIsExercised" xlink:to="tops_PurchasePriceOfVesselIfOptionIsExercised" xlink:title="label: PurchasePriceOfVesselIfOptionIsExercised to tops_PurchasePriceOfVesselIfOptionIsExercised" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_NumberOfVesselsSold" xlink:label="NumberOfVesselsSold" xlink:title="NumberOfVesselsSold" />
    <link:label xlink:type="resource" xlink:label="tops_NumberOfVesselsSold_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_NumberOfVesselsSold_lbl" xml:lang="en-US" id="tops_NumberOfVesselsSold_lbl">Number of vessels sold as part of sale and leaseback transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NumberOfVesselsSold" xlink:to="tops_NumberOfVesselsSold_lbl" xlink:title="label: NumberOfVesselsSold to tops_NumberOfVesselsSold_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_NumberOfVesselsSold_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_NumberOfVesselsSold_lbl1" xml:lang="en-US" id="tops_NumberOfVesselsSold_lbl1">Number of Vessels Sold</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NumberOfVesselsSold" xlink:to="tops_NumberOfVesselsSold_lbl1" xlink:title="label: NumberOfVesselsSold to tops_NumberOfVesselsSold_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_NumberOfVesselsSold" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_NumberOfVesselsSold" xml:lang="en-US" id="tops_NumberOfVesselsSold">Number of vessels sold</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="NumberOfVesselsSold" xlink:to="tops_NumberOfVesselsSold" xlink:title="label: NumberOfVesselsSold to tops_NumberOfVesselsSold" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentNumberOfPaymentInstallments" xlink:label="DebtInstrumentNumberOfPaymentInstallments" xlink:title="DebtInstrumentNumberOfPaymentInstallments" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentNumberOfPaymentInstallments_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentNumberOfPaymentInstallments_lbl" xml:lang="en-US" id="tops_DebtInstrumentNumberOfPaymentInstallments_lbl">The number of periodic payment installments in which the debt is to be repaid.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentNumberOfPaymentInstallments" xlink:to="tops_DebtInstrumentNumberOfPaymentInstallments_lbl" xlink:title="label: DebtInstrumentNumberOfPaymentInstallments to tops_DebtInstrumentNumberOfPaymentInstallments_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentNumberOfPaymentInstallments_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentNumberOfPaymentInstallments_lbl1" xml:lang="en-US" id="tops_DebtInstrumentNumberOfPaymentInstallments_lbl1">Debt Instrument, Number of Payment Installments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentNumberOfPaymentInstallments" xlink:to="tops_DebtInstrumentNumberOfPaymentInstallments_lbl1" xlink:title="label: DebtInstrumentNumberOfPaymentInstallments to tops_DebtInstrumentNumberOfPaymentInstallments_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentNumberOfPaymentInstallments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentNumberOfPaymentInstallments" xml:lang="en-US" id="tops_DebtInstrumentNumberOfPaymentInstallments">Number of payment installments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentNumberOfPaymentInstallments" xlink:to="tops_DebtInstrumentNumberOfPaymentInstallments" xlink:title="label: DebtInstrumentNumberOfPaymentInstallments to tops_DebtInstrumentNumberOfPaymentInstallments" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentTermOfVariableRate" xlink:label="DebtInstrumentTermOfVariableRate" xlink:title="DebtInstrumentTermOfVariableRate" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentTermOfVariableRate_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentTermOfVariableRate_lbl" xml:lang="en-US" id="tops_DebtInstrumentTermOfVariableRate_lbl">Term of the interest rate that fluctuates over time as a result of an underlying benchmark interest rate or index, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentTermOfVariableRate" xlink:to="tops_DebtInstrumentTermOfVariableRate_lbl" xlink:title="label: DebtInstrumentTermOfVariableRate to tops_DebtInstrumentTermOfVariableRate_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentTermOfVariableRate_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentTermOfVariableRate_lbl1" xml:lang="en-US" id="tops_DebtInstrumentTermOfVariableRate_lbl1">Debt Instrument, Term of Variable Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentTermOfVariableRate" xlink:to="tops_DebtInstrumentTermOfVariableRate_lbl1" xlink:title="label: DebtInstrumentTermOfVariableRate to tops_DebtInstrumentTermOfVariableRate_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentTermOfVariableRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentTermOfVariableRate" xml:lang="en-US" id="tops_DebtInstrumentTermOfVariableRate">Term of variable rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentTermOfVariableRate" xlink:to="tops_DebtInstrumentTermOfVariableRate" xlink:title="label: DebtInstrumentTermOfVariableRate to tops_DebtInstrumentTermOfVariableRate" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:label="SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:title="SaleLeasebackTransactionBareboatHireRatePerAnnum" />
    <link:label xlink:type="resource" xlink:label="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl" xml:lang="en-US" id="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl">The annual bareboat hire rate under the sale leaseback transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:to="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl" xlink:title="label: SaleLeasebackTransactionBareboatHireRatePerAnnum to tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl1" xml:lang="en-US" id="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl1">Sale Leaseback Transaction, Bareboat Hire Rate Per Annum</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:to="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl1" xlink:title="label: SaleLeasebackTransactionBareboatHireRatePerAnnum to tops_SaleLeasebackTransactionBareboatHireRatePerAnnum_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum" xml:lang="en-US" id="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum">Bareboat hire rate per annum</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:to="tops_SaleLeasebackTransactionBareboatHireRatePerAnnum" xlink:title="label: SaleLeasebackTransactionBareboatHireRatePerAnnum to tops_SaleLeasebackTransactionBareboatHireRatePerAnnum" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VoyageExpenses" xlink:label="VoyageExpenses" xlink:title="VoyageExpenses" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpenses_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VoyageExpenses_lbl" xml:lang="en-US" id="tops_VoyageExpenses_lbl">Voyage expenses include port charges and other voyage expenses, bunkers (fuel costs) and commissions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpenses" xlink:to="tops_VoyageExpenses_lbl" xlink:title="label: VoyageExpenses to tops_VoyageExpenses_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpenses_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VoyageExpenses_lbl1" xml:lang="en-US" id="tops_VoyageExpenses_lbl1">Voyage Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpenses" xlink:to="tops_VoyageExpenses_lbl1" xlink:title="label: VoyageExpenses to tops_VoyageExpenses_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpenses" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_VoyageExpenses" xml:lang="en-US" id="tops_VoyageExpenses">Voyage expenses (including $514 and $508, respectively, to related party)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpenses" xlink:to="tops_VoyageExpenses" xlink:title="label: VoyageExpenses to tops_VoyageExpenses" />
    <link:label xlink:type="resource" xlink:label="tops_VoyageExpenses_lbl2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VoyageExpenses_lbl2" xml:lang="en-US" id="tops_VoyageExpenses_lbl2">Voyage expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VoyageExpenses" xlink:to="tops_VoyageExpenses_lbl2" xlink:title="label: VoyageExpenses to tops_VoyageExpenses_lbl2" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DryDockingCosts" xlink:label="DryDockingCosts" xlink:title="DryDockingCosts" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCosts_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DryDockingCosts_lbl" xml:lang="en-US" id="tops_DryDockingCosts_lbl">Dry docking expenses related to regularly scheduled intermediate survey or special survey dry docking necessary to preserve the quality of vessels as well as to comply with international shipping standards and environmental laws and regulations.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCosts" xlink:to="tops_DryDockingCosts_lbl" xlink:title="label: DryDockingCosts to tops_DryDockingCosts_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCosts_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DryDockingCosts_lbl1" xml:lang="en-US" id="tops_DryDockingCosts_lbl1">Dry-docking Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCosts" xlink:to="tops_DryDockingCosts_lbl1" xlink:title="label: DryDockingCosts to tops_DryDockingCosts_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCosts" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_DryDockingCosts" xml:lang="en-US" id="tops_DryDockingCosts">Dry-docking costs (including $- and $574, respectively, to related party)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCosts" xlink:to="tops_DryDockingCosts" xlink:title="label: DryDockingCosts to tops_DryDockingCosts" />
    <link:label xlink:type="resource" xlink:label="tops_DryDockingCosts_lbl2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DryDockingCosts_lbl2" xml:lang="en-US" id="tops_DryDockingCosts_lbl2">Dry-docking costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DryDockingCosts" xlink:to="tops_DryDockingCosts_lbl2" xlink:title="label: DryDockingCosts to tops_DryDockingCosts_lbl2" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SubsidiariesTableTextBlock" xlink:label="SubsidiariesTableTextBlock" xlink:title="SubsidiariesTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="tops_SubsidiariesTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SubsidiariesTableTextBlock_lbl" xml:lang="en-US" id="tops_SubsidiariesTableTextBlock_lbl">Tabular disclosure of information regarding wholly-owned subsidiaries of the Company, including management company and wholly-owned shipowning companies (SPC).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiariesTableTextBlock" xlink:to="tops_SubsidiariesTableTextBlock_lbl" xlink:title="label: SubsidiariesTableTextBlock to tops_SubsidiariesTableTextBlock_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SubsidiariesTableTextBlock_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SubsidiariesTableTextBlock_lbl1" xml:lang="en-US" id="tops_SubsidiariesTableTextBlock_lbl1">Subsidiaries [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiariesTableTextBlock" xlink:to="tops_SubsidiariesTableTextBlock_lbl1" xlink:title="label: SubsidiariesTableTextBlock to tops_SubsidiariesTableTextBlock_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SubsidiariesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SubsidiariesTableTextBlock" xml:lang="en-US" id="tops_SubsidiariesTableTextBlock">Subsidiaries</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiariesTableTextBlock" xlink:to="tops_SubsidiariesTableTextBlock" xlink:title="label: SubsidiariesTableTextBlock to tops_SubsidiariesTableTextBlock" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EntityDateOfIncorporation" xlink:label="EntityDateOfIncorporation" xlink:title="EntityDateOfIncorporation" />
    <link:label xlink:type="resource" xlink:label="tops_EntityDateOfIncorporation_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_EntityDateOfIncorporation_lbl" xml:lang="en-US" id="tops_EntityDateOfIncorporation_lbl">Month and year when an entity was incorporated.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityDateOfIncorporation" xlink:to="tops_EntityDateOfIncorporation_lbl" xlink:title="label: EntityDateOfIncorporation to tops_EntityDateOfIncorporation_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_EntityDateOfIncorporation_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_EntityDateOfIncorporation_lbl1" xml:lang="en-US" id="tops_EntityDateOfIncorporation_lbl1">Entity, Date of Incorporation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityDateOfIncorporation" xlink:to="tops_EntityDateOfIncorporation_lbl1" xlink:title="label: EntityDateOfIncorporation to tops_EntityDateOfIncorporation_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_EntityDateOfIncorporation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_EntityDateOfIncorporation" xml:lang="en-US" id="tops_EntityDateOfIncorporation">Date of incorporation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityDateOfIncorporation" xlink:to="tops_EntityDateOfIncorporation" xlink:title="label: EntityDateOfIncorporation to tops_EntityDateOfIncorporation" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VesselDeliveryDate" xlink:label="VesselDeliveryDate" xlink:title="VesselDeliveryDate" />
    <link:label xlink:type="resource" xlink:label="tops_VesselDeliveryDate_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VesselDeliveryDate_lbl" xml:lang="en-US" id="tops_VesselDeliveryDate_lbl">The month and year the vessel was delivered to the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselDeliveryDate" xlink:to="tops_VesselDeliveryDate_lbl" xlink:title="label: VesselDeliveryDate to tops_VesselDeliveryDate_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VesselDeliveryDate_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VesselDeliveryDate_lbl1" xml:lang="en-US" id="tops_VesselDeliveryDate_lbl1">Vessel, Delivery Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselDeliveryDate" xlink:to="tops_VesselDeliveryDate_lbl1" xlink:title="label: VesselDeliveryDate to tops_VesselDeliveryDate_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VesselDeliveryDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VesselDeliveryDate" xml:lang="en-US" id="tops_VesselDeliveryDate">Delivery date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselDeliveryDate" xlink:to="tops_VesselDeliveryDate" xlink:title="label: VesselDeliveryDate to tops_VesselDeliveryDate" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EntityActivity" xlink:label="EntityActivity" xlink:title="EntityActivity" />
    <link:label xlink:type="resource" xlink:label="tops_EntityActivity_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_EntityActivity_lbl" xml:lang="en-US" id="tops_EntityActivity_lbl">The activity of an entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityActivity" xlink:to="tops_EntityActivity_lbl" xlink:title="label: EntityActivity to tops_EntityActivity_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_EntityActivity_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_EntityActivity_lbl1" xml:lang="en-US" id="tops_EntityActivity_lbl1">Entity, Activity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityActivity" xlink:to="tops_EntityActivity_lbl1" xlink:title="label: EntityActivity to tops_EntityActivity_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_EntityActivity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_EntityActivity" xml:lang="en-US" id="tops_EntityActivity">Activity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EntityActivity" xlink:to="tops_EntityActivity" xlink:title="label: EntityActivity to tops_EntityActivity" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_California19IncMember" xlink:label="California19IncMember" xlink:title="California19IncMember" />
    <link:label xlink:type="resource" xlink:label="tops_California19IncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_California19IncMember_lbl" xml:lang="en-US" id="tops_California19IncMember_lbl">Entity incorporated in the Marshall Islands in which the Company owns 50% of the entity's outstanding shares.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="California19IncMember" xlink:to="tops_California19IncMember_lbl" xlink:title="label: California19IncMember to tops_California19IncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_California19IncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_California19IncMember_lbl1" xml:lang="en-US" id="tops_California19IncMember_lbl1">California 19 Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="California19IncMember" xlink:to="tops_California19IncMember_lbl1" xlink:title="label: California19IncMember to tops_California19IncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_California19IncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_California19IncMember" xml:lang="en-US" id="tops_California19IncMember">California 19 Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="California19IncMember" xlink:to="tops_California19IncMember" xlink:title="label: California19IncMember to tops_California19IncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_OwnershipPercentageInSubsidiaryByParent" xlink:label="OwnershipPercentageInSubsidiaryByParent" xlink:title="OwnershipPercentageInSubsidiaryByParent" />
    <link:label xlink:type="resource" xlink:label="tops_OwnershipPercentageInSubsidiaryByParent_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_OwnershipPercentageInSubsidiaryByParent_lbl" xml:lang="en-US" id="tops_OwnershipPercentageInSubsidiaryByParent_lbl">The parent entity's interest in net assets of the subsidiary, expressed as a percentage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OwnershipPercentageInSubsidiaryByParent" xlink:to="tops_OwnershipPercentageInSubsidiaryByParent_lbl" xlink:title="label: OwnershipPercentageInSubsidiaryByParent to tops_OwnershipPercentageInSubsidiaryByParent_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_OwnershipPercentageInSubsidiaryByParent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_OwnershipPercentageInSubsidiaryByParent_lbl1" xml:lang="en-US" id="tops_OwnershipPercentageInSubsidiaryByParent_lbl1">Ownership Percentage in Subsidiary by Parent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OwnershipPercentageInSubsidiaryByParent" xlink:to="tops_OwnershipPercentageInSubsidiaryByParent_lbl1" xlink:title="label: OwnershipPercentageInSubsidiaryByParent to tops_OwnershipPercentageInSubsidiaryByParent_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_OwnershipPercentageInSubsidiaryByParent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_OwnershipPercentageInSubsidiaryByParent" xml:lang="en-US" id="tops_OwnershipPercentageInSubsidiaryByParent">Ownership interest in subsidiaries</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OwnershipPercentageInSubsidiaryByParent" xlink:to="tops_OwnershipPercentageInSubsidiaryByParent" xlink:title="label: OwnershipPercentageInSubsidiaryByParent to tops_OwnershipPercentageInSubsidiaryByParent" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_California20IncMember" xlink:label="California20IncMember" xlink:title="California20IncMember" />
    <link:label xlink:type="resource" xlink:label="tops_California20IncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_California20IncMember_lbl" xml:lang="en-US" id="tops_California20IncMember_lbl">Entity incorporated in the Marshall Islands in which the Company owns 50% of the entity's outstanding shares.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="California20IncMember" xlink:to="tops_California20IncMember_lbl" xlink:title="label: California20IncMember to tops_California20IncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_California20IncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_California20IncMember_lbl1" xml:lang="en-US" id="tops_California20IncMember_lbl1">California 20 Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="California20IncMember" xlink:to="tops_California20IncMember_lbl1" xlink:title="label: California20IncMember to tops_California20IncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_California20IncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_California20IncMember" xml:lang="en-US" id="tops_California20IncMember">California 20 Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="California20IncMember" xlink:to="tops_California20IncMember" xlink:title="label: California20IncMember to tops_California20IncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PchDreamingIncMember" xlink:label="PchDreamingIncMember" xlink:title="PchDreamingIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_PchDreamingIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PchDreamingIncMember_lbl" xml:lang="en-US" id="tops_PchDreamingIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PchDreamingIncMember" xlink:to="tops_PchDreamingIncMember_lbl" xlink:title="label: PchDreamingIncMember to tops_PchDreamingIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PchDreamingIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PchDreamingIncMember_lbl1" xml:lang="en-US" id="tops_PchDreamingIncMember_lbl1">PCH Dreaming Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PchDreamingIncMember" xlink:to="tops_PchDreamingIncMember_lbl1" xlink:title="label: PchDreamingIncMember to tops_PchDreamingIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PchDreamingIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_PchDreamingIncMember" xml:lang="en-US" id="tops_PchDreamingIncMember">PCH Dreaming Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PchDreamingIncMember" xlink:to="tops_PchDreamingIncMember" xlink:title="label: PchDreamingIncMember to tops_PchDreamingIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_LegioXIncMember" xlink:label="LegioXIncMember" xlink:title="LegioXIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_LegioXIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_LegioXIncMember_lbl" xml:lang="en-US" id="tops_LegioXIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LegioXIncMember" xlink:to="tops_LegioXIncMember_lbl" xlink:title="label: LegioXIncMember to tops_LegioXIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_LegioXIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_LegioXIncMember_lbl1" xml:lang="en-US" id="tops_LegioXIncMember_lbl1">Legio X Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LegioXIncMember" xlink:to="tops_LegioXIncMember_lbl1" xlink:title="label: LegioXIncMember to tops_LegioXIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_LegioXIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_LegioXIncMember" xml:lang="en-US" id="tops_LegioXIncMember">Legio X Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LegioXIncMember" xlink:to="tops_LegioXIncMember" xlink:title="label: LegioXIncMember to tops_LegioXIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_RomanEmpireIncMember" xlink:label="RomanEmpireIncMember" xlink:title="RomanEmpireIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_RomanEmpireIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_RomanEmpireIncMember_lbl" xml:lang="en-US" id="tops_RomanEmpireIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RomanEmpireIncMember" xlink:to="tops_RomanEmpireIncMember_lbl" xlink:title="label: RomanEmpireIncMember to tops_RomanEmpireIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_RomanEmpireIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_RomanEmpireIncMember_lbl1" xml:lang="en-US" id="tops_RomanEmpireIncMember_lbl1">Roman Empire Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RomanEmpireIncMember" xlink:to="tops_RomanEmpireIncMember_lbl1" xlink:title="label: RomanEmpireIncMember to tops_RomanEmpireIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_RomanEmpireIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_RomanEmpireIncMember" xml:lang="en-US" id="tops_RomanEmpireIncMember">Roman Empire Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RomanEmpireIncMember" xlink:to="tops_RomanEmpireIncMember" xlink:title="label: RomanEmpireIncMember to tops_RomanEmpireIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_AtheneanEmpireIncMember" xlink:label="AtheneanEmpireIncMember" xlink:title="AtheneanEmpireIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_AtheneanEmpireIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_AtheneanEmpireIncMember_lbl" xml:lang="en-US" id="tops_AtheneanEmpireIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AtheneanEmpireIncMember" xlink:to="tops_AtheneanEmpireIncMember_lbl" xlink:title="label: AtheneanEmpireIncMember to tops_AtheneanEmpireIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_AtheneanEmpireIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_AtheneanEmpireIncMember_lbl1" xml:lang="en-US" id="tops_AtheneanEmpireIncMember_lbl1">Athenean Empire Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AtheneanEmpireIncMember" xlink:to="tops_AtheneanEmpireIncMember_lbl1" xlink:title="label: AtheneanEmpireIncMember to tops_AtheneanEmpireIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_AtheneanEmpireIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_AtheneanEmpireIncMember" xml:lang="en-US" id="tops_AtheneanEmpireIncMember">Athenean Empire Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AtheneanEmpireIncMember" xlink:to="tops_AtheneanEmpireIncMember" xlink:title="label: AtheneanEmpireIncMember to tops_AtheneanEmpireIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_EcoOceanoCaIncMember" xlink:label="EcoOceanoCaIncMember" xlink:title="EcoOceanoCaIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_EcoOceanoCaIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_EcoOceanoCaIncMember_lbl" xml:lang="en-US" id="tops_EcoOceanoCaIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EcoOceanoCaIncMember" xlink:to="tops_EcoOceanoCaIncMember_lbl" xlink:title="label: EcoOceanoCaIncMember to tops_EcoOceanoCaIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_EcoOceanoCaIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_EcoOceanoCaIncMember_lbl1" xml:lang="en-US" id="tops_EcoOceanoCaIncMember_lbl1">Eco Oceano CA Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EcoOceanoCaIncMember" xlink:to="tops_EcoOceanoCaIncMember_lbl1" xlink:title="label: EcoOceanoCaIncMember to tops_EcoOceanoCaIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_EcoOceanoCaIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_EcoOceanoCaIncMember" xml:lang="en-US" id="tops_EcoOceanoCaIncMember">Eco Oceano Ca Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="EcoOceanoCaIncMember" xlink:to="tops_EcoOceanoCaIncMember" xlink:title="label: EcoOceanoCaIncMember to tops_EcoOceanoCaIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TopTankerManagementIncMember" xlink:label="TopTankerManagementIncMember" xlink:title="TopTankerManagementIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_TopTankerManagementIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TopTankerManagementIncMember_lbl" xml:lang="en-US" id="tops_TopTankerManagementIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TopTankerManagementIncMember" xlink:to="tops_TopTankerManagementIncMember_lbl" xlink:title="label: TopTankerManagementIncMember to tops_TopTankerManagementIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TopTankerManagementIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TopTankerManagementIncMember_lbl1" xml:lang="en-US" id="tops_TopTankerManagementIncMember_lbl1">Top Tanker Management Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TopTankerManagementIncMember" xlink:to="tops_TopTankerManagementIncMember_lbl1" xlink:title="label: TopTankerManagementIncMember to tops_TopTankerManagementIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TopTankerManagementIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TopTankerManagementIncMember" xml:lang="en-US" id="tops_TopTankerManagementIncMember">Top Tanker Management Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TopTankerManagementIncMember" xlink:to="tops_TopTankerManagementIncMember" xlink:title="label: TopTankerManagementIncMember to tops_TopTankerManagementIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_MalibuWarriorIncMember" xlink:label="MalibuWarriorIncMember" xlink:title="MalibuWarriorIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_MalibuWarriorIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_MalibuWarriorIncMember_lbl" xml:lang="en-US" id="tops_MalibuWarriorIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MalibuWarriorIncMember" xlink:to="tops_MalibuWarriorIncMember_lbl" xlink:title="label: MalibuWarriorIncMember to tops_MalibuWarriorIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_MalibuWarriorIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_MalibuWarriorIncMember_lbl1" xml:lang="en-US" id="tops_MalibuWarriorIncMember_lbl1">Malibu Warrior Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MalibuWarriorIncMember" xlink:to="tops_MalibuWarriorIncMember_lbl1" xlink:title="label: MalibuWarriorIncMember to tops_MalibuWarriorIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_MalibuWarriorIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_MalibuWarriorIncMember" xml:lang="en-US" id="tops_MalibuWarriorIncMember">Malibu Warrior Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="MalibuWarriorIncMember" xlink:to="tops_MalibuWarriorIncMember" xlink:title="label: MalibuWarriorIncMember to tops_MalibuWarriorIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VesselName" xlink:label="VesselName" xlink:title="VesselName" />
    <link:label xlink:type="resource" xlink:label="tops_VesselName_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VesselName_lbl" xml:lang="en-US" id="tops_VesselName_lbl">Name of the vessel owned by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselName" xlink:to="tops_VesselName_lbl" xlink:title="label: VesselName to tops_VesselName_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VesselName_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VesselName_lbl1" xml:lang="en-US" id="tops_VesselName_lbl1">Vessel, Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselName" xlink:to="tops_VesselName_lbl1" xlink:title="label: VesselName to tops_VesselName_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VesselName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VesselName" xml:lang="en-US" id="tops_VesselName">Vessel</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselName" xlink:to="tops_VesselName" xlink:title="label: VesselName to tops_VesselName" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_JuliusCaesarIncMember" xlink:label="JuliusCaesarIncMember" xlink:title="JuliusCaesarIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_JuliusCaesarIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_JuliusCaesarIncMember_lbl" xml:lang="en-US" id="tops_JuliusCaesarIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="JuliusCaesarIncMember" xlink:to="tops_JuliusCaesarIncMember_lbl" xlink:title="label: JuliusCaesarIncMember to tops_JuliusCaesarIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_JuliusCaesarIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_JuliusCaesarIncMember_lbl1" xml:lang="en-US" id="tops_JuliusCaesarIncMember_lbl1">Julius Caesar Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="JuliusCaesarIncMember" xlink:to="tops_JuliusCaesarIncMember_lbl1" xlink:title="label: JuliusCaesarIncMember to tops_JuliusCaesarIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_JuliusCaesarIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_JuliusCaesarIncMember" xml:lang="en-US" id="tops_JuliusCaesarIncMember">Julius Caesar Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="JuliusCaesarIncMember" xlink:to="tops_JuliusCaesarIncMember" xlink:title="label: JuliusCaesarIncMember to tops_JuliusCaesarIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SouthCaliforniaIncMember" xlink:label="SouthCaliforniaIncMember" xlink:title="SouthCaliforniaIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_SouthCaliforniaIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SouthCaliforniaIncMember_lbl" xml:lang="en-US" id="tops_SouthCaliforniaIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SouthCaliforniaIncMember" xlink:to="tops_SouthCaliforniaIncMember_lbl" xlink:title="label: SouthCaliforniaIncMember to tops_SouthCaliforniaIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SouthCaliforniaIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SouthCaliforniaIncMember_lbl1" xml:lang="en-US" id="tops_SouthCaliforniaIncMember_lbl1">South California Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SouthCaliforniaIncMember" xlink:to="tops_SouthCaliforniaIncMember_lbl1" xlink:title="label: SouthCaliforniaIncMember to tops_SouthCaliforniaIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SouthCaliforniaIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SouthCaliforniaIncMember" xml:lang="en-US" id="tops_SouthCaliforniaIncMember">South California Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SouthCaliforniaIncMember" xlink:to="tops_SouthCaliforniaIncMember" xlink:title="label: SouthCaliforniaIncMember to tops_SouthCaliforniaIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_RubicoIncMember" xlink:label="RubicoIncMember" xlink:title="RubicoIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_RubicoIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_RubicoIncMember_lbl" xml:lang="en-US" id="tops_RubicoIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RubicoIncMember" xlink:to="tops_RubicoIncMember_lbl" xlink:title="label: RubicoIncMember to tops_RubicoIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_RubicoIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_RubicoIncMember_lbl1" xml:lang="en-US" id="tops_RubicoIncMember_lbl1">Rubico Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RubicoIncMember" xlink:to="tops_RubicoIncMember_lbl1" xlink:title="label: RubicoIncMember to tops_RubicoIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_RubicoIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_RubicoIncMember" xml:lang="en-US" id="tops_RubicoIncMember">Rubico Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="RubicoIncMember" xlink:to="tops_RubicoIncMember" xlink:title="label: RubicoIncMember to tops_RubicoIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TopMegaYachtsIncMember" xlink:label="TopMegaYachtsIncMember" xlink:title="TopMegaYachtsIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_TopMegaYachtsIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TopMegaYachtsIncMember_lbl" xml:lang="en-US" id="tops_TopMegaYachtsIncMember_lbl">Wholly-owned subsidiary of the Company, incorporated in the Marshall Islands.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TopMegaYachtsIncMember" xlink:to="tops_TopMegaYachtsIncMember_lbl" xlink:title="label: TopMegaYachtsIncMember to tops_TopMegaYachtsIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TopMegaYachtsIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TopMegaYachtsIncMember_lbl1" xml:lang="en-US" id="tops_TopMegaYachtsIncMember_lbl1">Top Mega Yachts Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TopMegaYachtsIncMember" xlink:to="tops_TopMegaYachtsIncMember_lbl1" xlink:title="label: TopMegaYachtsIncMember to tops_TopMegaYachtsIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TopMegaYachtsIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TopMegaYachtsIncMember" xml:lang="en-US" id="tops_TopMegaYachtsIncMember">Top Mega Yachts Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TopMegaYachtsIncMember" xlink:to="tops_TopMegaYachtsIncMember" xlink:title="label: TopMegaYachtsIncMember to tops_TopMegaYachtsIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityDividendsCash" xlink:label="TemporaryEquityDividendsCash" xlink:title="TemporaryEquityDividendsCash" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityDividendsCash_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityDividendsCash_lbl" xml:lang="en-US" id="tops_TemporaryEquityDividendsCash_lbl">Amount of paid and unpaid dividends on temporary equity declared with the form of settlement in cash.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityDividendsCash" xlink:to="tops_TemporaryEquityDividendsCash_lbl" xlink:title="label: TemporaryEquityDividendsCash to tops_TemporaryEquityDividendsCash_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityDividendsCash_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityDividendsCash_lbl1" xml:lang="en-US" id="tops_TemporaryEquityDividendsCash_lbl1">Temporary Equity, Dividends, Cash</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityDividendsCash" xlink:to="tops_TemporaryEquityDividendsCash_lbl1" xlink:title="label: TemporaryEquityDividendsCash to tops_TemporaryEquityDividendsCash_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityDividendsCash" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TemporaryEquityDividendsCash" xml:lang="en-US" id="tops_TemporaryEquityDividendsCash">Dividends declared</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityDividendsCash" xlink:to="tops_TemporaryEquityDividendsCash" xlink:title="label: TemporaryEquityDividendsCash to tops_TemporaryEquityDividendsCash" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityDividendsPayableCurrent" xlink:label="TemporaryEquityDividendsPayableCurrent" xlink:title="TemporaryEquityDividendsPayableCurrent" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityDividendsPayableCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityDividendsPayableCurrent_lbl" xml:lang="en-US" id="tops_TemporaryEquityDividendsPayableCurrent_lbl">Carrying value as of the balance sheet date of dividends declared but unpaid on temporary Equity. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityDividendsPayableCurrent" xlink:to="tops_TemporaryEquityDividendsPayableCurrent_lbl" xlink:title="label: TemporaryEquityDividendsPayableCurrent to tops_TemporaryEquityDividendsPayableCurrent_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityDividendsPayableCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityDividendsPayableCurrent_lbl1" xml:lang="en-US" id="tops_TemporaryEquityDividendsPayableCurrent_lbl1">Temporary Equity, Dividends Payable, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityDividendsPayableCurrent" xlink:to="tops_TemporaryEquityDividendsPayableCurrent_lbl1" xlink:title="label: TemporaryEquityDividendsPayableCurrent to tops_TemporaryEquityDividendsPayableCurrent_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityDividendsPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_TemporaryEquityDividendsPayableCurrent" xml:lang="en-US" id="tops_TemporaryEquityDividendsPayableCurrent">Dividends payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityDividendsPayableCurrent" xlink:to="tops_TemporaryEquityDividendsPayableCurrent" xlink:title="label: TemporaryEquityDividendsPayableCurrent to tops_TemporaryEquityDividendsPayableCurrent" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_AfricanusIncMember" xlink:label="AfricanusIncMember" xlink:title="AfricanusIncMember" />
    <link:label xlink:type="resource" xlink:label="tops_AfricanusIncMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_AfricanusIncMember_lbl" xml:lang="en-US" id="tops_AfricanusIncMember_lbl">An affiliate of Evangelos J. Pistiolis, Chief Executive Officer of the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AfricanusIncMember" xlink:to="tops_AfricanusIncMember_lbl" xlink:title="label: AfricanusIncMember to tops_AfricanusIncMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_AfricanusIncMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_AfricanusIncMember_lbl1" xml:lang="en-US" id="tops_AfricanusIncMember_lbl1">Africanus Inc. [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AfricanusIncMember" xlink:to="tops_AfricanusIncMember_lbl1" xlink:title="label: AfricanusIncMember to tops_AfricanusIncMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_AfricanusIncMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_AfricanusIncMember" xml:lang="en-US" id="tops_AfricanusIncMember">Africanus [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="AfricanusIncMember" xlink:to="tops_AfricanusIncMember" xlink:title="label: AfricanusIncMember to tops_AfricanusIncMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VesselsMember" xlink:label="VesselsMember" xlink:title="VesselsMember" />
    <link:label xlink:type="resource" xlink:label="tops_VesselsMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VesselsMember_lbl" xml:lang="en-US" id="tops_VesselsMember_lbl">Long lived, depreciable assets used for the primary purpose of crude oil transportation.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselsMember" xlink:to="tops_VesselsMember_lbl" xlink:title="label: VesselsMember to tops_VesselsMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VesselsMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VesselsMember_lbl1" xml:lang="en-US" id="tops_VesselsMember_lbl1">Vessels [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselsMember" xlink:to="tops_VesselsMember_lbl1" xlink:title="label: VesselsMember to tops_VesselsMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VesselsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VesselsMember" xml:lang="en-US" id="tops_VesselsMember">Vessels [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselsMember" xlink:to="tops_VesselsMember" xlink:title="label: VesselsMember to tops_VesselsMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SubsequentEventsDisclosureAbstract" xlink:label="SubsequentEventsDisclosureAbstract" xlink:title="SubsequentEventsDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="tops_SubsequentEventsDisclosureAbstract_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SubsequentEventsDisclosureAbstract_lbl1" xml:lang="en-US" id="tops_SubsequentEventsDisclosureAbstract_lbl1">Subsequent Events Disclosure [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsDisclosureAbstract" xlink:to="tops_SubsequentEventsDisclosureAbstract_lbl1" xlink:title="label: SubsequentEventsDisclosureAbstract to tops_SubsequentEventsDisclosureAbstract_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SubsequentEventsDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_SubsequentEventsDisclosureAbstract" xml:lang="en-US" id="tops_SubsequentEventsDisclosureAbstract">Subsequent Events [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsequentEventsDisclosureAbstract" xlink:to="tops_SubsequentEventsDisclosureAbstract" xlink:title="label: SubsequentEventsDisclosureAbstract to tops_SubsequentEventsDisclosureAbstract" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationThirdInstallmentPayment" xlink:label="BusinessCombinationThirdInstallmentPayment" xlink:title="BusinessCombinationThirdInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationThirdInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationThirdInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationThirdInstallmentPayment_lbl">Third installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationThirdInstallmentPayment" xlink:to="tops_BusinessCombinationThirdInstallmentPayment_lbl" xlink:title="label: BusinessCombinationThirdInstallmentPayment to tops_BusinessCombinationThirdInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationThirdInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationThirdInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationThirdInstallmentPayment_lbl1">Business Combination, Third Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationThirdInstallmentPayment" xlink:to="tops_BusinessCombinationThirdInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationThirdInstallmentPayment to tops_BusinessCombinationThirdInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationThirdInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationThirdInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationThirdInstallmentPayment">Third installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationThirdInstallmentPayment" xlink:to="tops_BusinessCombinationThirdInstallmentPayment" xlink:title="label: BusinessCombinationThirdInstallmentPayment to tops_BusinessCombinationThirdInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SubsidiaryOwnershipPercentage" xlink:label="SubsidiaryOwnershipPercentage" xlink:title="SubsidiaryOwnershipPercentage" />
    <link:label xlink:type="resource" xlink:label="tops_SubsidiaryOwnershipPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SubsidiaryOwnershipPercentage_lbl" xml:lang="en-US" id="tops_SubsidiaryOwnershipPercentage_lbl">Percentage of subsidiary owned by the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiaryOwnershipPercentage" xlink:to="tops_SubsidiaryOwnershipPercentage_lbl" xlink:title="label: SubsidiaryOwnershipPercentage to tops_SubsidiaryOwnershipPercentage_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SubsidiaryOwnershipPercentage_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SubsidiaryOwnershipPercentage_lbl1" xml:lang="en-US" id="tops_SubsidiaryOwnershipPercentage_lbl1">Subsidiary Ownership Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiaryOwnershipPercentage" xlink:to="tops_SubsidiaryOwnershipPercentage_lbl1" xlink:title="label: SubsidiaryOwnershipPercentage to tops_SubsidiaryOwnershipPercentage_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SubsidiaryOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_SubsidiaryOwnershipPercentage" xml:lang="en-US" id="tops_SubsidiaryOwnershipPercentage">Percentage ownership in subsidiary</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SubsidiaryOwnershipPercentage" xlink:to="tops_SubsidiaryOwnershipPercentage" xlink:title="label: SubsidiaryOwnershipPercentage to tops_SubsidiaryOwnershipPercentage" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationSixthInstallmentPayment" xlink:label="BusinessCombinationSixthInstallmentPayment" xlink:title="BusinessCombinationSixthInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSixthInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationSixthInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationSixthInstallmentPayment_lbl">Sixth installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSixthInstallmentPayment" xlink:to="tops_BusinessCombinationSixthInstallmentPayment_lbl" xlink:title="label: BusinessCombinationSixthInstallmentPayment to tops_BusinessCombinationSixthInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSixthInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationSixthInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationSixthInstallmentPayment_lbl1">Business Combination, Sixth Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSixthInstallmentPayment" xlink:to="tops_BusinessCombinationSixthInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationSixthInstallmentPayment to tops_BusinessCombinationSixthInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSixthInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationSixthInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationSixthInstallmentPayment">Sixth installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSixthInstallmentPayment" xlink:to="tops_BusinessCombinationSixthInstallmentPayment" xlink:title="label: BusinessCombinationSixthInstallmentPayment to tops_BusinessCombinationSixthInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationFirstInstallmentPayment" xlink:label="BusinessCombinationFirstInstallmentPayment" xlink:title="BusinessCombinationFirstInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFirstInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationFirstInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationFirstInstallmentPayment_lbl">First installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFirstInstallmentPayment" xlink:to="tops_BusinessCombinationFirstInstallmentPayment_lbl" xlink:title="label: BusinessCombinationFirstInstallmentPayment to tops_BusinessCombinationFirstInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFirstInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationFirstInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationFirstInstallmentPayment_lbl1">Business Combination, First Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFirstInstallmentPayment" xlink:to="tops_BusinessCombinationFirstInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationFirstInstallmentPayment to tops_BusinessCombinationFirstInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFirstInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationFirstInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationFirstInstallmentPayment">First installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFirstInstallmentPayment" xlink:to="tops_BusinessCombinationFirstInstallmentPayment" xlink:title="label: BusinessCombinationFirstInstallmentPayment to tops_BusinessCombinationFirstInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationFinalInstallmentPayment" xlink:label="BusinessCombinationFinalInstallmentPayment" xlink:title="BusinessCombinationFinalInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFinalInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationFinalInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationFinalInstallmentPayment_lbl">Final installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFinalInstallmentPayment" xlink:to="tops_BusinessCombinationFinalInstallmentPayment_lbl" xlink:title="label: BusinessCombinationFinalInstallmentPayment to tops_BusinessCombinationFinalInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFinalInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationFinalInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationFinalInstallmentPayment_lbl1">Business Combination, Final Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFinalInstallmentPayment" xlink:to="tops_BusinessCombinationFinalInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationFinalInstallmentPayment to tops_BusinessCombinationFinalInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFinalInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationFinalInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationFinalInstallmentPayment">Final installment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFinalInstallmentPayment" xlink:to="tops_BusinessCombinationFinalInstallmentPayment" xlink:title="label: BusinessCombinationFinalInstallmentPayment to tops_BusinessCombinationFinalInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:label="BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:title="BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl" xml:lang="en-US" id="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl">Period of time after an installment payment is made before the next installment payment is due to be paid, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:to="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl" xlink:title="label: BusinessCombinationPeriodOfTimeBetweenInstallmentPayments to tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl1" xml:lang="en-US" id="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl1">Business Combination, Period of Time Between Installment Payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:to="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl1" xlink:title="label: BusinessCombinationPeriodOfTimeBetweenInstallmentPayments to tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xml:lang="en-US" id="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments">Period of time between installment payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:to="tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" xlink:title="label: BusinessCombinationPeriodOfTimeBetweenInstallmentPayments to tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationFourthInstallmentPayment" xlink:label="BusinessCombinationFourthInstallmentPayment" xlink:title="BusinessCombinationFourthInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFourthInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationFourthInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationFourthInstallmentPayment_lbl">Fourth installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFourthInstallmentPayment" xlink:to="tops_BusinessCombinationFourthInstallmentPayment_lbl" xlink:title="label: BusinessCombinationFourthInstallmentPayment to tops_BusinessCombinationFourthInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFourthInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationFourthInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationFourthInstallmentPayment_lbl1">Business Combination, Fourth Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFourthInstallmentPayment" xlink:to="tops_BusinessCombinationFourthInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationFourthInstallmentPayment to tops_BusinessCombinationFourthInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFourthInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationFourthInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationFourthInstallmentPayment">Fourth installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFourthInstallmentPayment" xlink:to="tops_BusinessCombinationFourthInstallmentPayment" xlink:title="label: BusinessCombinationFourthInstallmentPayment to tops_BusinessCombinationFourthInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationSecondInstallmentPayment" xlink:label="BusinessCombinationSecondInstallmentPayment" xlink:title="BusinessCombinationSecondInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSecondInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationSecondInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationSecondInstallmentPayment_lbl">Second installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSecondInstallmentPayment" xlink:to="tops_BusinessCombinationSecondInstallmentPayment_lbl" xlink:title="label: BusinessCombinationSecondInstallmentPayment to tops_BusinessCombinationSecondInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSecondInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationSecondInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationSecondInstallmentPayment_lbl1">Business Combination, Second Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSecondInstallmentPayment" xlink:to="tops_BusinessCombinationSecondInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationSecondInstallmentPayment to tops_BusinessCombinationSecondInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSecondInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationSecondInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationSecondInstallmentPayment">Second installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSecondInstallmentPayment" xlink:to="tops_BusinessCombinationSecondInstallmentPayment" xlink:title="label: BusinessCombinationSecondInstallmentPayment to tops_BusinessCombinationSecondInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationFifthInstallmentPayment" xlink:label="BusinessCombinationFifthInstallmentPayment" xlink:title="BusinessCombinationFifthInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFifthInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationFifthInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationFifthInstallmentPayment_lbl">Fifth installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFifthInstallmentPayment" xlink:to="tops_BusinessCombinationFifthInstallmentPayment_lbl" xlink:title="label: BusinessCombinationFifthInstallmentPayment to tops_BusinessCombinationFifthInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFifthInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationFifthInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationFifthInstallmentPayment_lbl1">Business Combination, Fifth Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFifthInstallmentPayment" xlink:to="tops_BusinessCombinationFifthInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationFifthInstallmentPayment to tops_BusinessCombinationFifthInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationFifthInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationFifthInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationFifthInstallmentPayment">Fifth installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationFifthInstallmentPayment" xlink:to="tops_BusinessCombinationFifthInstallmentPayment" xlink:title="label: BusinessCombinationFifthInstallmentPayment to tops_BusinessCombinationFifthInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_GrossTonnage" xlink:label="GrossTonnage" xlink:title="GrossTonnage" />
    <link:label xlink:type="resource" xlink:label="tops_GrossTonnage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_GrossTonnage_lbl" xml:lang="en-US" id="tops_GrossTonnage_lbl">Gross tonnage of a motor yacht.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GrossTonnage" xlink:to="tops_GrossTonnage_lbl" xlink:title="label: GrossTonnage to tops_GrossTonnage_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_GrossTonnage_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_GrossTonnage_lbl1" xml:lang="en-US" id="tops_GrossTonnage_lbl1">Gross Tonnage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GrossTonnage" xlink:to="tops_GrossTonnage_lbl1" xlink:title="label: GrossTonnage to tops_GrossTonnage_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_GrossTonnage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_GrossTonnage" xml:lang="en-US" id="tops_GrossTonnage">Gross tonnage of M/Y Para Bellvm</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="GrossTonnage" xlink:to="tops_GrossTonnage" xlink:title="label: GrossTonnage to tops_GrossTonnage" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_BusinessCombinationSeventhInstallmentPayment" xlink:label="BusinessCombinationSeventhInstallmentPayment" xlink:title="BusinessCombinationSeventhInstallmentPayment" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSeventhInstallmentPayment_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_BusinessCombinationSeventhInstallmentPayment_lbl" xml:lang="en-US" id="tops_BusinessCombinationSeventhInstallmentPayment_lbl">Seventh installment payment for the acquisition of business.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSeventhInstallmentPayment" xlink:to="tops_BusinessCombinationSeventhInstallmentPayment_lbl" xlink:title="label: BusinessCombinationSeventhInstallmentPayment to tops_BusinessCombinationSeventhInstallmentPayment_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSeventhInstallmentPayment_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_BusinessCombinationSeventhInstallmentPayment_lbl1" xml:lang="en-US" id="tops_BusinessCombinationSeventhInstallmentPayment_lbl1">Business Combination, Seventh Installment Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSeventhInstallmentPayment" xlink:to="tops_BusinessCombinationSeventhInstallmentPayment_lbl1" xlink:title="label: BusinessCombinationSeventhInstallmentPayment to tops_BusinessCombinationSeventhInstallmentPayment_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_BusinessCombinationSeventhInstallmentPayment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_BusinessCombinationSeventhInstallmentPayment" xml:lang="en-US" id="tops_BusinessCombinationSeventhInstallmentPayment">Seventh installment payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="BusinessCombinationSeventhInstallmentPayment" xlink:to="tops_BusinessCombinationSeventhInstallmentPayment" xlink:title="label: BusinessCombinationSeventhInstallmentPayment to tops_BusinessCombinationSeventhInstallmentPayment" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ManagementFeesRelatedParties" xlink:label="ManagementFeesRelatedParties" xlink:title="ManagementFeesRelatedParties" />
    <link:label xlink:type="resource" xlink:label="tops_ManagementFeesRelatedParties_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_ManagementFeesRelatedParties_lbl" xml:lang="en-US" id="tops_ManagementFeesRelatedParties_lbl">Amount of management fees incurred with a related party for the operational, technical and commercial functions relating to the chartering and operation of vessels.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeesRelatedParties" xlink:to="tops_ManagementFeesRelatedParties_lbl" xlink:title="label: ManagementFeesRelatedParties to tops_ManagementFeesRelatedParties_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_ManagementFeesRelatedParties_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_ManagementFeesRelatedParties_lbl1" xml:lang="en-US" id="tops_ManagementFeesRelatedParties_lbl1">Management Fees, Related Parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeesRelatedParties" xlink:to="tops_ManagementFeesRelatedParties_lbl1" xlink:title="label: ManagementFeesRelatedParties to tops_ManagementFeesRelatedParties_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_ManagementFeesRelatedParties" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_ManagementFeesRelatedParties" xml:lang="en-US" id="tops_ManagementFeesRelatedParties">Management fees-related parties (Note 5)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ManagementFeesRelatedParties" xlink:to="tops_ManagementFeesRelatedParties" xlink:title="label: ManagementFeesRelatedParties to tops_ManagementFeesRelatedParties" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TemporaryEquityAdditionalPaidInCapital" xlink:label="TemporaryEquityAdditionalPaidInCapital" xlink:title="TemporaryEquityAdditionalPaidInCapital" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityAdditionalPaidInCapital_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_TemporaryEquityAdditionalPaidInCapital_lbl" xml:lang="en-US" id="tops_TemporaryEquityAdditionalPaidInCapital_lbl">Amount of excess of issue price over par or stated value of stock and from other transaction involving temporary equity. Includes additional paid-in capital (APIC) for temporary equity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAdditionalPaidInCapital" xlink:to="tops_TemporaryEquityAdditionalPaidInCapital_lbl" xlink:title="label: TemporaryEquityAdditionalPaidInCapital to tops_TemporaryEquityAdditionalPaidInCapital_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityAdditionalPaidInCapital_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_TemporaryEquityAdditionalPaidInCapital_lbl1" xml:lang="en-US" id="tops_TemporaryEquityAdditionalPaidInCapital_lbl1">Temporary Equity, Additional Paid-in Capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAdditionalPaidInCapital" xlink:to="tops_TemporaryEquityAdditionalPaidInCapital_lbl1" xlink:title="label: TemporaryEquityAdditionalPaidInCapital to tops_TemporaryEquityAdditionalPaidInCapital_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_TemporaryEquityAdditionalPaidInCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_TemporaryEquityAdditionalPaidInCapital" xml:lang="en-US" id="tops_TemporaryEquityAdditionalPaidInCapital">Preferred stock, Paid-in capital in excess of par</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TemporaryEquityAdditionalPaidInCapital" xlink:to="tops_TemporaryEquityAdditionalPaidInCapital" xlink:title="label: TemporaryEquityAdditionalPaidInCapital to tops_TemporaryEquityAdditionalPaidInCapital" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DepositAsset" xlink:label="DepositAsset" xlink:title="DepositAsset" />
    <link:label xlink:type="resource" xlink:label="tops_DepositAsset_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DepositAsset_lbl" xml:lang="en-US" id="tops_DepositAsset_lbl">Carrying value of amounts withheld as a maintenance deposit by the buyer for vessels sold and leased back to the Company, accounted for as a deposit asset, to be released at the end of the lease term.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepositAsset" xlink:to="tops_DepositAsset_lbl" xlink:title="label: DepositAsset to tops_DepositAsset_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DepositAsset_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DepositAsset_lbl1" xml:lang="en-US" id="tops_DepositAsset_lbl1">Deposit Asset</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepositAsset" xlink:to="tops_DepositAsset_lbl1" xlink:title="label: DepositAsset to tops_DepositAsset_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DepositAsset" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DepositAsset" xml:lang="en-US" id="tops_DepositAsset">Deposit asset</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DepositAsset" xlink:to="tops_DepositAsset" xlink:title="label: DepositAsset to tops_DepositAsset" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PrepaymentsToRelatedPartyNoncurrent" xlink:label="PrepaymentsToRelatedPartyNoncurrent" xlink:title="PrepaymentsToRelatedPartyNoncurrent" />
    <link:label xlink:type="resource" xlink:label="tops_PrepaymentsToRelatedPartyNoncurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PrepaymentsToRelatedPartyNoncurrent_lbl" xml:lang="en-US" id="tops_PrepaymentsToRelatedPartyNoncurrent_lbl">Amount of consideration paid in advance to a related party for a non-binding letter of intent related to the purchase of a motor yacht.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsToRelatedPartyNoncurrent" xlink:to="tops_PrepaymentsToRelatedPartyNoncurrent_lbl" xlink:title="label: PrepaymentsToRelatedPartyNoncurrent to tops_PrepaymentsToRelatedPartyNoncurrent_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PrepaymentsToRelatedPartyNoncurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PrepaymentsToRelatedPartyNoncurrent_lbl1" xml:lang="en-US" id="tops_PrepaymentsToRelatedPartyNoncurrent_lbl1">Prepayments to Related Party, Noncurrent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsToRelatedPartyNoncurrent" xlink:to="tops_PrepaymentsToRelatedPartyNoncurrent_lbl1" xlink:title="label: PrepaymentsToRelatedPartyNoncurrent to tops_PrepaymentsToRelatedPartyNoncurrent_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PrepaymentsToRelatedPartyNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_PrepaymentsToRelatedPartyNoncurrent" xml:lang="en-US" id="tops_PrepaymentsToRelatedPartyNoncurrent">Advances for asset acquisition to related party (Note 5)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PrepaymentsToRelatedPartyNoncurrent" xlink:to="tops_PrepaymentsToRelatedPartyNoncurrent" xlink:title="label: PrepaymentsToRelatedPartyNoncurrent to tops_PrepaymentsToRelatedPartyNoncurrent" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VesselsNet" xlink:label="VesselsNet" xlink:title="VesselsNet" />
    <link:label xlink:type="resource" xlink:label="tops_VesselsNet_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VesselsNet_lbl" xml:lang="en-US" id="tops_VesselsNet_lbl">Cost of vessels, including contract price and any material expenses incurred upon acquisition (initial repairs, improvements and delivery expenses, interest and on-site supervision costs incurred during the construction periods), less accumulated depreciation.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselsNet" xlink:to="tops_VesselsNet_lbl" xlink:title="label: VesselsNet to tops_VesselsNet_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VesselsNet_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VesselsNet_lbl1" xml:lang="en-US" id="tops_VesselsNet_lbl1">Vessels, Net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselsNet" xlink:to="tops_VesselsNet_lbl1" xlink:title="label: VesselsNet to tops_VesselsNet_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VesselsNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VesselsNet" xml:lang="en-US" id="tops_VesselsNet">Vessels, net (Note 4)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselsNet" xlink:to="tops_VesselsNet" xlink:title="label: VesselsNet to tops_VesselsNet" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_VesselFairValueParticipationLiabilityCurrent" xlink:label="VesselFairValueParticipationLiabilityCurrent" xlink:title="VesselFairValueParticipationLiabilityCurrent" />
    <link:label xlink:type="resource" xlink:label="tops_VesselFairValueParticipationLiabilityCurrent_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_VesselFairValueParticipationLiabilityCurrent_lbl" xml:lang="en-US" id="tops_VesselFairValueParticipationLiabilityCurrent_lbl">The excess of the fair market value over a predetermined amount for a vessel included in a sale and leaseback agreement, classified as current. The liability will be amortized on a daily basis to the facility's maturity when the vessel is sold or when the loan matures.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselFairValueParticipationLiabilityCurrent" xlink:to="tops_VesselFairValueParticipationLiabilityCurrent_lbl" xlink:title="label: VesselFairValueParticipationLiabilityCurrent to tops_VesselFairValueParticipationLiabilityCurrent_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_VesselFairValueParticipationLiabilityCurrent_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_VesselFairValueParticipationLiabilityCurrent_lbl1" xml:lang="en-US" id="tops_VesselFairValueParticipationLiabilityCurrent_lbl1">Vessel Fair Value Participation Liability, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselFairValueParticipationLiabilityCurrent" xlink:to="tops_VesselFairValueParticipationLiabilityCurrent_lbl1" xlink:title="label: VesselFairValueParticipationLiabilityCurrent to tops_VesselFairValueParticipationLiabilityCurrent_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_VesselFairValueParticipationLiabilityCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_VesselFairValueParticipationLiabilityCurrent" xml:lang="en-US" id="tops_VesselFairValueParticipationLiabilityCurrent">Vessel fair value participation liability (Note 7)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselFairValueParticipationLiabilityCurrent" xlink:to="tops_VesselFairValueParticipationLiabilityCurrent" xlink:title="label: VesselFairValueParticipationLiabilityCurrent to tops_VesselFairValueParticipationLiabilityCurrent" />
    <link:label xlink:type="resource" xlink:label="tops_VesselFairValueParticipationLiabilityCurrent_lbl2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_VesselFairValueParticipationLiabilityCurrent_lbl2" xml:lang="en-US" id="tops_VesselFairValueParticipationLiabilityCurrent_lbl2">Vessel fair value participation liability</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="VesselFairValueParticipationLiabilityCurrent" xlink:to="tops_VesselFairValueParticipationLiabilityCurrent_lbl2" xlink:title="label: VesselFairValueParticipationLiabilityCurrent to tops_VesselFairValueParticipationLiabilityCurrent_lbl2" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:label="IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:title="IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" />
    <link:label xlink:type="resource" xlink:label="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl" xml:lang="en-US" id="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl">Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of warrants using the if-converted method.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:to="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl" xlink:title="label: IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants to tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl1" xml:lang="en-US" id="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl1">Incremental Common Shares Attributable to Dilutive Effect of Warrants</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:to="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl1" xlink:title="label: IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants to tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xml:lang="en-US" id="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants">Dilutive shares of warrants (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:to="tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" xlink:title="label: IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants to tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentVariableInterestRate" xlink:label="DebtInstrumentVariableInterestRate" xlink:title="DebtInstrumentVariableInterestRate" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentVariableInterestRate_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentVariableInterestRate_lbl" xml:lang="en-US" id="tops_DebtInstrumentVariableInterestRate_lbl">The value of the interest rate for the reference rate used for the variable rate of the debt agreement as of the end of the reporting period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVariableInterestRate" xlink:to="tops_DebtInstrumentVariableInterestRate_lbl" xlink:title="label: DebtInstrumentVariableInterestRate to tops_DebtInstrumentVariableInterestRate_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentVariableInterestRate_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentVariableInterestRate_lbl1" xml:lang="en-US" id="tops_DebtInstrumentVariableInterestRate_lbl1">Debt Instrument, Variable Interest Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVariableInterestRate" xlink:to="tops_DebtInstrumentVariableInterestRate_lbl1" xlink:title="label: DebtInstrumentVariableInterestRate to tops_DebtInstrumentVariableInterestRate_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentVariableInterestRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentVariableInterestRate" xml:lang="en-US" id="tops_DebtInstrumentVariableInterestRate">Variable rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentVariableInterestRate" xlink:to="tops_DebtInstrumentVariableInterestRate" xlink:title="label: DebtInstrumentVariableInterestRate to tops_DebtInstrumentVariableInterestRate" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:label="DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:title="DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl" xml:lang="en-US" id="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl">The maximum ratio of total net debt to the aggregate market value of the Company's fleet, current or future.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:to="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl" xlink:title="label: DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet to tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl1" xml:lang="en-US" id="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl1">Debt Instrument, Maximum Ratio of Total Net Debt to Market Value of Fleet</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:to="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl1" xlink:title="label: DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet to tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xml:lang="en-US" id="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet">Maximum ratio of debt to market value of fleet</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:to="tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" xlink:title="label: DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet to tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:label="DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:title="DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl" xml:lang="en-US" id="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl">The minimum amount of free liquidity per delivered vessel owned/operated by the Company.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:to="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl" xlink:title="label: DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel to tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl1" xml:lang="en-US" id="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl1">Debt Instrument, Minimum Free Liquidity per Delivered Vessel</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:to="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl1" xlink:title="label: DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel to tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xml:lang="en-US" id="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel">Minimum free liquidity per delivered vessel</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:to="tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" xlink:title="label: DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel to tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:label="DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:title="DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl" xml:lang="en-US" id="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl">Minimum term of time charter assigned as security under the debt instrument, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:to="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl" xlink:title="label: DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity to tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl1" xml:lang="en-US" id="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl1">Debt Instrument, Minimum term of time charter assigned as security</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:to="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl1" xlink:title="label: DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity to tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xml:lang="en-US" id="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity">Minimum term of time charter assigned as security</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:to="tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" xlink:title="label: DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity to tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SecondCmbflSaleLeasebackMember" xlink:label="SecondCmbflSaleLeasebackMember" xlink:title="SecondCmbflSaleLeasebackMember" />
    <link:label xlink:type="resource" xlink:label="tops_SecondCmbflSaleLeasebackMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SecondCmbflSaleLeasebackMember_lbl" xml:lang="en-US" id="tops_SecondCmbflSaleLeasebackMember_lbl">A sale and leaseback agreement (SLB) entered into on May 1, 2024 with China Merchants Bank Financial Leasing Co. Ltd. ("CMBFL") for the vessel Eco Marina Del Ray.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondCmbflSaleLeasebackMember" xlink:to="tops_SecondCmbflSaleLeasebackMember_lbl" xlink:title="label: SecondCmbflSaleLeasebackMember to tops_SecondCmbflSaleLeasebackMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SecondCmbflSaleLeasebackMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SecondCmbflSaleLeasebackMember_lbl1" xml:lang="en-US" id="tops_SecondCmbflSaleLeasebackMember_lbl1">Second CMBFL Sale Leaseback [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondCmbflSaleLeasebackMember" xlink:to="tops_SecondCmbflSaleLeasebackMember_lbl1" xlink:title="label: SecondCmbflSaleLeasebackMember to tops_SecondCmbflSaleLeasebackMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SecondCmbflSaleLeasebackMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_SecondCmbflSaleLeasebackMember" xml:lang="en-US" id="tops_SecondCmbflSaleLeasebackMember">2nd CMBFL SLB [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SecondCmbflSaleLeasebackMember" xlink:to="tops_SecondCmbflSaleLeasebackMember" xlink:title="label: SecondCmbflSaleLeasebackMember to tops_SecondCmbflSaleLeasebackMember" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_SaleLeasebackTransactionBareboatHireRatePerDay" xlink:label="SaleLeasebackTransactionBareboatHireRatePerDay" xlink:title="SaleLeasebackTransactionBareboatHireRatePerDay" />
    <link:label xlink:type="resource" xlink:label="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl" xml:lang="en-US" id="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl">The daily bareboat hire rate under the sale leaseback transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionBareboatHireRatePerDay" xlink:to="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl" xlink:title="label: SaleLeasebackTransactionBareboatHireRatePerDay to tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl1" xml:lang="en-US" id="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl1">Sale Leaseback Transaction, Bareboat Hire Rate Per Day</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionBareboatHireRatePerDay" xlink:to="tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl1" xlink:title="label: SaleLeasebackTransactionBareboatHireRatePerDay to tops_SaleLeasebackTransactionBareboatHireRatePerDay_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_SaleLeasebackTransactionBareboatHireRatePerDay" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="tops_SaleLeasebackTransactionBareboatHireRatePerDay" xml:lang="en-US" id="tops_SaleLeasebackTransactionBareboatHireRatePerDay">Bareboat hire rate per day</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="SaleLeasebackTransactionBareboatHireRatePerDay" xlink:to="tops_SaleLeasebackTransactionBareboatHireRatePerDay" xlink:title="label: SaleLeasebackTransactionBareboatHireRatePerDay to tops_SaleLeasebackTransactionBareboatHireRatePerDay" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_PercentageOfExcessFairMarketValueOfVessel" xlink:label="PercentageOfExcessFairMarketValueOfVessel" xlink:title="PercentageOfExcessFairMarketValueOfVessel" />
    <link:label xlink:type="resource" xlink:label="tops_PercentageOfExcessFairMarketValueOfVessel_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_PercentageOfExcessFairMarketValueOfVessel_lbl" xml:lang="en-US" id="tops_PercentageOfExcessFairMarketValueOfVessel_lbl">Percentage of excess of the fair market value over a predetermined amount for a vessel included in a sale and leaseback agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOfExcessFairMarketValueOfVessel" xlink:to="tops_PercentageOfExcessFairMarketValueOfVessel_lbl" xlink:title="label: PercentageOfExcessFairMarketValueOfVessel to tops_PercentageOfExcessFairMarketValueOfVessel_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_PercentageOfExcessFairMarketValueOfVessel_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_PercentageOfExcessFairMarketValueOfVessel_lbl1" xml:lang="en-US" id="tops_PercentageOfExcessFairMarketValueOfVessel_lbl1">Percentage of Excess Fair Market Value of Vessel</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOfExcessFairMarketValueOfVessel" xlink:to="tops_PercentageOfExcessFairMarketValueOfVessel_lbl1" xlink:title="label: PercentageOfExcessFairMarketValueOfVessel to tops_PercentageOfExcessFairMarketValueOfVessel_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_PercentageOfExcessFairMarketValueOfVessel" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_PercentageOfExcessFairMarketValueOfVessel" xml:lang="en-US" id="tops_PercentageOfExcessFairMarketValueOfVessel">Percentage of excess fair market value of vessel to be shared</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PercentageOfExcessFairMarketValueOfVessel" xlink:to="tops_PercentageOfExcessFairMarketValueOfVessel" xlink:title="label: PercentageOfExcessFairMarketValueOfVessel to tops_PercentageOfExcessFairMarketValueOfVessel" />
    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_InterestAndDebtExpenseMember" xlink:label="InterestAndDebtExpenseMember" xlink:title="InterestAndDebtExpenseMember" />
    <link:label xlink:type="resource" xlink:label="tops_InterestAndDebtExpenseMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="tops_InterestAndDebtExpenseMember_lbl" xml:lang="en-US" id="tops_InterestAndDebtExpenseMember_lbl">Primary financial statement caption encompassing interest and debt related expenses associated with nonoperating financing activities of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestAndDebtExpenseMember" xlink:to="tops_InterestAndDebtExpenseMember_lbl" xlink:title="label: InterestAndDebtExpenseMember to tops_InterestAndDebtExpenseMember_lbl" />
    <link:label xlink:type="resource" xlink:label="tops_InterestAndDebtExpenseMember_lbl1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="tops_InterestAndDebtExpenseMember_lbl1" xml:lang="en-US" id="tops_InterestAndDebtExpenseMember_lbl1">Interest and Debt Expense [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestAndDebtExpenseMember" xlink:to="tops_InterestAndDebtExpenseMember_lbl1" xlink:title="label: InterestAndDebtExpenseMember to tops_InterestAndDebtExpenseMember_lbl1" />
    <link:label xlink:type="resource" xlink:label="tops_InterestAndDebtExpenseMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="tops_InterestAndDebtExpenseMember" xml:lang="en-US" id="tops_InterestAndDebtExpenseMember">Interest and Finance Costs [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="InterestAndDebtExpenseMember" xlink:to="tops_InterestAndDebtExpenseMember" xlink:title="label: InterestAndDebtExpenseMember to tops_InterestAndDebtExpenseMember" />
  </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
<FILENAME>tops-20240630_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--Generated by Broadridge PROfile 24.6.2.5244 Broadridge-->
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  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" />
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  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" />
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  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" />
  <link:roleRef roleURI="http://topships.org/role/SubsequentEventsDetails" xlink:type="simple" xlink:href="tops-20240630.xsd#SubsequentEventsDetails" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:label="MTEcoBelAirAndMTEcoBeverlyHillsMember" xlink:title="MTEcoBelAirAndMTEcoBeverlyHillsMember" />
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    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LesseeLeaseDescriptionTable" xlink:to="PropertyPlantAndEquipmentByTypeAxis" xlink:title="presentation: LesseeLeaseDescriptionTable to PropertyPlantAndEquipmentByTypeAxis" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeLeaseDescriptionLineItems" xlink:label="LesseeLeaseDescriptionLineItems" xlink:title="LesseeLeaseDescriptionLineItems" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_WecoTankersASMember" xlink:label="WecoTankersASMember" xlink:title="WecoTankersASMember" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_ClearlakeShippingPteLtdMember" xlink:label="ClearlakeShippingPteLtdMember" xlink:title="ClearlakeShippingPteLtdMember" />
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    <link:loc xlink:type="locator" xlink:href="tops-20240630.xsd#tops_TrafiguraMaritimeLogisticsPteLtdMember" xlink:label="TrafiguraMaritimeLogisticsPteLtdMember" xlink:title="TrafiguraMaritimeLogisticsPteLtdMember" />
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498046944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">6-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 30,  2024<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">TOP SHIPS INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001296484<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
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<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248609595296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 16,799<span></span>
</td>
<td class="nump">$ 35,956<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Trade accounts receivable</a></td>
<td class="nump">1,752<span></span>
</td>
<td class="nump">317<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepayments and other</a></td>
<td class="nump">1,569<span></span>
</td>
<td class="nump">1,545<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories</a></td>
<td class="nump">945<span></span>
</td>
<td class="nump">915<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">21,065<span></span>
</td>
<td class="nump">38,733<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNetAbstract', window );"><strong>FIXED ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselsNet', window );">Vessels, net (Note 4)</a></td>
<td class="nump">368,037<span></span>
</td>
<td class="nump">374,710<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Right of use assets from operating leases</a></td>
<td class="nump">14,676<span></span>
</td>
<td class="nump">19,476<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentOtherNet', window );">Other fixed assets, net</a></td>
<td class="nump">505<span></span>
</td>
<td class="nump">505<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Total fixed assets</a></td>
<td class="nump">383,218<span></span>
</td>
<td class="nump">394,691<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrentAbstract', window );"><strong>OTHER NON CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent', window );">Restricted cash</a></td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments in unconsolidated joint ventures</a></td>
<td class="nump">18,699<span></span>
</td>
<td class="nump">19,635<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DepositAsset', window );">Deposit asset</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PrepaymentsToRelatedPartyNoncurrent', window );">Advances for asset acquisition to related party (Note 5)</a></td>
<td class="nump">1,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetNoncurrent', window );">Trade accounts receivable, non-current</a></td>
<td class="nump">237<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCosts', window );">Deferred charges</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">130<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment', window );">Total non-current assets</a></td>
<td class="nump">25,936<span></span>
</td>
<td class="nump">25,765<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">430,219<span></span>
</td>
<td class="nump">459,189<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Current portion of long-term debt (Note 7)</a></td>
<td class="nump">13,993<span></span>
</td>
<td class="nump">12,418<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties (Note 5)</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 4,648<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration', window );">Other Liability, Current, Related Party, Type [Extensible Enumeration]</a></td>
<td class="text">Related Party [Member]<span></span>
</td>
<td class="text">Related Party [Member]<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">$ 1,348<span></span>
</td>
<td class="nump">$ 1,356<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
<td class="nump">3,492<span></span>
</td>
<td class="nump">2,355<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Unearned revenue</a></td>
<td class="nump">6,747<span></span>
</td>
<td class="nump">6,615<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Current portion of Operating lease liabilities (Note 6)</a></td>
<td class="nump">7,669<span></span>
</td>
<td class="nump">8,980<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselFairValueParticipationLiabilityCurrent', window );">Vessel fair value participation liability (Note 7)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">5,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">33,249<span></span>
</td>
<td class="nump">41,372<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrentAbstract', window );"><strong>NON-CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Non-current portion of long-term debt (Note 7)</a></td>
<td class="nump">252,214<span></span>
</td>
<td class="nump">228,080<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Non-current portion of Operating lease liabilities (Note 6)</a></td>
<td class="nump">3,178<span></span>
</td>
<td class="nump">6,357<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Other non-current liabilities</a></td>
<td class="nump">237<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Total non-current liabilities</a></td>
<td class="nump">255,629<span></span>
</td>
<td class="nump">234,437<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES (Note 8)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">288,878<span></span>
</td>
<td class="nump">275,809<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityAbstract', window );"><strong>MEZZANINE EQUITY:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital', window );">Preferred stock, $0.01 par value; 20,000,000 shares authorized; 3,659,627 and 0 Series F Shares issued and outstanding at December 31, 2023 and June 30, 2024, respectively (Note 5)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">37<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityAdditionalPaidInCapital', window );">Preferred stock, Paid-in capital in excess of par</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">43,879<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent', window );">Total mezzanine equity</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">43,916<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS' EQUITY:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $0.01 par value; 20,000,000 shares authorized; of which 100,000 Series D shares were outstanding at December 31, 2023 and June 30, 2024</a></td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.01 par value; 1,000,000,000 shares authorized; 4,626,197 shares issued and outstanding at December 31, 2023 and June 30, 2024</a></td>
<td class="nump">46<span></span>
</td>
<td class="nump">46<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">451,095<span></span>
</td>
<td class="nump">451,157<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(309,801)<span></span>
</td>
<td class="num">(311,740)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders' equity</a></td>
<td class="nump">141,341<span></span>
</td>
<td class="nump">139,464<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities, mezzanine equity and stockholders' equity</a></td>
<td class="nump">$ 430,219<span></span>
</td>
<td class="nump">$ 459,189<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DepositAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value of amounts withheld as a maintenance deposit by the buyer for vessels sold and leased back to the Company, accounted for as a deposit asset, to be released at the end of the lease term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DepositAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_PrepaymentsToRelatedPartyNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of consideration paid in advance to a related party for a non-binding letter of intent related to the purchase of a motor yacht.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_PrepaymentsToRelatedPartyNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityAdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving temporary equity. Includes additional paid-in capital (APIC) for temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityAdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_VesselFairValueParticipationLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The excess of the fair market value over a predetermined amount for a vessel included in a sale and leaseback agreement, classified as current. The liability will be amortized on a daily basis to the facility's maturity when the vessel is sold or when the loan matures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VesselFairValueParticipationLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_VesselsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cost of vessels, including contract price and any material expenses incurred upon acquisition (initial repairs, improvements and delivery expenses, interest and on-site supervision costs incurred during the construction periods), less accumulated depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VesselsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: 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Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets, excluding property, plant, and equipment and other property and investments, that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Alternate captions include Total Deferred Charges and Other Assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred cost, excluding capitalized cost related to contract with customer; classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: 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-Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 11: 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-Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates status and type of related party for liability classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilityCurrentRelatedPartyTypeExtensibleEnumeration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>enum2:enumerationSetItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentOtherNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentOtherNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage, classified as noncurrent. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -SubTopic 210<br> -Topic 954<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477220/954-210-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashAndCashEquivalentsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityAbstract</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.E.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityCarryingAmountAttributableToParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of the par value of temporary equity outstanding. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityValueExcludingAdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td>instant</td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248501107248">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityAbstract', window );"><strong>MEZZANINE EQUITY:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityParOrStatedValuePerShare', window );">Preferred stock, par value (in dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesAuthorized', window );">Preferred stock, shares authorized (in shares)</a></td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesOutstanding', window );">Preferred stock, shares outstanding (in shares)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">3,659,627<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized (in shares)</a></td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in dollars per share)</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized (in shares)</a></td>
<td class="nump">1,000,000,000<span></span>
</td>
<td class="nump">1,000,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued (in shares)</a></td>
<td class="nump">4,626,197<span></span>
</td>
<td class="nump">4,626,197<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding (in shares)</a></td>
<td class="nump">4,626,197<span></span>
</td>
<td class="nump">4,626,197<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesFPreferredStockMember', window );">Series F Preferred Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityAbstract', window );"><strong>MEZZANINE EQUITY:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesIssued', window );">Preferred stock, shares issued (in shares)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">3,659,627<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesOutstanding', window );">Preferred stock, shares outstanding (in shares)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">3,659,627<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember', window );">Series D Preferred Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding (in shares)</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquitySharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of securities classified as temporary equity that are permitted to be issued by an entity's charter and bylaws. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquitySharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquitySharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of securities classified as temporary equity that have been sold (or granted) to the entity's shareholders. Securities issued include securities outstanding and securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquitySharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquitySharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquitySharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesFPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesFPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248499466160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>REVENUES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
<td class="nump">$ 42,066<span></span>
</td>
<td class="nump">$ 41,145<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>EXPENSES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VoyageExpenses', window );">Voyage expenses (including $514 and $508, respectively, to related party)</a></td>
<td class="nump">1,163<span></span>
</td>
<td class="nump">804<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating lease expenses</a></td>
<td class="nump">5,406<span></span>
</td>
<td class="nump">5,378<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCostAndExpenseOperating', window );">Other vessel operating expenses</a></td>
<td class="nump">9,451<span></span>
</td>
<td class="nump">9,624<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Vessel depreciation</a></td>
<td class="nump">6,673<span></span>
</td>
<td class="nump">7,175<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_ManagementFeesRelatedParties', window );">Management fees-related parties (Note 5)</a></td>
<td class="nump">1,128<span></span>
</td>
<td class="nump">1,092<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DryDockingCosts', window );">Dry-docking costs (including $- and $574, respectively, to related party)</a></td>
<td class="nump">3,153<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="nump">810<span></span>
</td>
<td class="nump">799<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income</a></td>
<td class="nump">14,282<span></span>
</td>
<td class="nump">16,273<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncomeAndExpensesAbstract', window );"><strong>OTHER INCOME (EXPENSES):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Interest and finance costs</a></td>
<td class="num">(12,728)<span></span>
</td>
<td class="num">(10,528)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentIncomeInterest', window );">Interest income</a></td>
<td class="nump">381<span></span>
</td>
<td class="nump">58<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Equity (losses)/gains in unconsolidated joint ventures</a></td>
<td class="nump">4<span></span>
</td>
<td class="num">(29)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other expenses, net</a></td>
<td class="num">(12,343)<span></span>
</td>
<td class="num">(10,499)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td>
<td class="nump">1,939<span></span>
</td>
<td class="nump">5,774<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Comprehensive income</a></td>
<td class="nump">1,939<span></span>
</td>
<td class="nump">5,774<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityDividendsAdjustment', window );">Less: Dividends of preferred shares (Note 5)</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(3,485)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net income attributable to common shareholders</a></td>
<td class="nump">1,939<span></span>
</td>
<td class="nump">2,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive income attributable to common shareholders</a></td>
<td class="nump">$ 1,939<span></span>
</td>
<td class="nump">$ 2,289<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">(Loss)/Earnings per common share, basic (in dollars per share)</a></td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 1.54<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">(Loss)/Earnings per common share, diluted (in dollars per share)</a></td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 1.19<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average common shares outstanding, basic (in shares)</a></td>
<td class="nump">4,626,197<span></span>
</td>
<td class="nump">1,482,756<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted average common shares outstanding, diluted (in shares)</a></td>
<td class="nump">4,626,197<span></span>
</td>
<td class="nump">2,756,619<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_NonrelatedPartyMember', window );">Nonrelated Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>REVENUES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncome', window );">Time charter revenues</a></td>
<td class="nump">$ 37,607<span></span>
</td>
<td class="nump">$ 36,710<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>REVENUES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncome', window );">Time charter revenues</a></td>
<td class="nump">4,459<span></span>
</td>
<td class="nump">4,435<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>EXPENSES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VoyageExpenses', window );">Voyage expenses (including $514 and $508, respectively, to related party)</a></td>
<td class="nump">508<span></span>
</td>
<td class="nump">514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DryDockingCosts', window );">Dry-docking costs (including $- and $574, respectively, to related party)</a></td>
<td class="nump">$ 74<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DryDockingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Dry docking expenses related to regularly scheduled intermediate survey or special survey dry docking necessary to preserve the quality of vessels as well as to comply with international shipping standards and environmental laws and regulations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DryDockingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_ManagementFeesRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of management fees incurred with a related party for the operational, technical and commercial functions relating to the chartering and operation of vessels.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_ManagementFeesRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_VoyageExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Voyage expenses include port charges and other voyage expenses, bunkers (fuel costs) and commissions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VoyageExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-19<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4K<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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-Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name 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https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-15<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentIncomeInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentIncomeInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments and variable lease payments paid and payable to lessor. Includes, but is not limited to, variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479016/842-30-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostAndExpenseOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(7)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostAndExpenseOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncomeAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncomeAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-2<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityDividendsAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accretion of temporary equity during the period due to cash, stock, and in-kind dividends. This item is an adjustment to net income necessary to derive net income apportioned to common stockholders and is to be distinguished from Temporary Equity, Accretion of Dividends (Temporary Equity, Accretion of Dividends).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityDividendsAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_NonrelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_NonrelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248599500656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>EXPENSES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VoyageExpenses', window );">Voyage expenses</a></td>
<td class="nump">$ 1,163<span></span>
</td>
<td class="nump">$ 804<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DryDockingCosts', window );">Dry-docking costs</a></td>
<td class="nump">3,153<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>EXPENSES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VoyageExpenses', window );">Voyage expenses</a></td>
<td class="nump">508<span></span>
</td>
<td class="nump">514<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DryDockingCosts', window );">Dry-docking costs</a></td>
<td class="nump">$ 74<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DryDockingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Dry docking expenses related to regularly scheduled intermediate survey or special survey dry docking necessary to preserve the quality of vessels as well as to comply with international shipping standards and environmental laws and regulations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DryDockingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_VoyageExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Voyage expenses include port charges and other voyage expenses, bunkers (fuel costs) and commissions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VoyageExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248500432624">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF MEZZANINE AND STOCKHOLDERS' EQUITY - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Preferred Stock [Member]</div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Accumulated Deficit [Member]</div></th>
<th class="th"><div>Total</div></th>
<th class="th"><div>Par Value [Member]</div></th>
<th class="th"><div>Paid-in Capital [Member]</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent', window );">Beginning balance at Dec. 31, 2022</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 59<span></span>
</td>
<td class="nump">$ 86,292<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesOutstanding', window );">Beginning balance (in shares) at Dec. 31, 2022</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,864,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInTemporaryEquityRollForward', window );"><strong>Increase (Decrease) in Temporary Equity [Roll Forward]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue', window );">Redemptions of preferred shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(22)<span></span>
</td>
<td class="num">(26,271)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares', window );">Redemptions of preferred shares (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,191,121)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent', window );">Ending balance at Jun. 30, 2023</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37<span></span>
</td>
<td class="nump">60,021<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesOutstanding', window );">Ending balance (in shares) at Jun. 30, 2023</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,673,079<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2022</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 103<span></span>
</td>
<td class="nump">$ 428,374<span></span>
</td>
<td class="num">$ (317,806)<span></span>
</td>
<td class="nump">$ 110,672<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Dec. 31, 2022</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">857,908<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward', window );"><strong>Increase (Decrease) in Stockholders' Equity [Roll Forward]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">5,774<span></span>
</td>
<td class="nump">5,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common stock pursuant to equity offerings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8<span></span>
</td>
<td class="nump">12,573<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">12,581<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock pursuant to equity offerings (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">837,098<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_StockIssuedDuringPeriodValueWarrantsExercised', window );">Exercise of Warrants, net of fees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">12<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">12<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_StockIssuedDuringPeriodSharesWarrantsExercised', window );">Exercise of Warrants, net of fees (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings', window );">Dividends of Preferred Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,485)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,485)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jun. 30, 2023</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 111<span></span>
</td>
<td class="nump">437,474<span></span>
</td>
<td class="num">(312,032)<span></span>
</td>
<td class="nump">125,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Jun. 30, 2023</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">1,695,506<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent', window );">Beginning balance at Dec. 31, 2023</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 43,916<span></span>
</td>
<td class="nump">37<span></span>
</td>
<td class="nump">43,879<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesOutstanding', window );">Beginning balance (in shares) at Dec. 31, 2023</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,659,627<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInTemporaryEquityRollForward', window );"><strong>Increase (Decrease) in Temporary Equity [Roll Forward]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue', window );">Redemptions of preferred shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(37)<span></span>
</td>
<td class="num">(43,879)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares', window );">Redemptions of preferred shares (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,659,627)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent', window );">Ending balance at Jun. 30, 2024</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquitySharesOutstanding', window );">Ending balance (in shares) at Jun. 30, 2024</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2023</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 46<span></span>
</td>
<td class="nump">451,157<span></span>
</td>
<td class="num">(311,740)<span></span>
</td>
<td class="nump">$ 139,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Dec. 31, 2023</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">4,626,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward', window );"><strong>Increase (Decrease) in Stockholders' Equity [Roll Forward]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,939<span></span>
</td>
<td class="nump">1,939<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts', window );">Equity offering costs (Note 9)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(62)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(62)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jun. 30, 2024</a></td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 46<span></span>
</td>
<td class="nump">$ 451,095<span></span>
</td>
<td class="num">$ (309,801)<span></span>
</td>
<td class="nump">$ 141,341<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in shares) at Jun. 30, 2024</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="nump">4,626,197<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_StockIssuedDuringPeriodSharesWarrantsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of common stock issued due to exercise of warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_StockIssuedDuringPeriodSharesWarrantsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_StockIssuedDuringPeriodValueWarrantsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of common stock issued due to exercise of warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_StockIssuedDuringPeriodValueWarrantsExercised</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of temporary equity bought back by the entity at the redemption price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Impact of the value of shares of temporary equity bought back by the entity at the redemption price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease in additional paid in capital (APIC) resulting from dividends legally declared (or paid) in excess of retained earnings balance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalDividendsInExcessOfRetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of decrease in additional paid in capital (APIC) resulting from direct costs associated with issuing stock. Includes, but is not limited to, legal and accounting fees and direct costs associated with stock issues under a shelf registration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInStockholdersEquityRollForward</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInTemporaryEquityRollForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInTemporaryEquityRollForward</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityCarryingAmountAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.E.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityCarryingAmountAttributableToParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquitySharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquitySharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248499361408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Net Cash provided by Operating Activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net Cash provided by Operating Activities</a></td>
<td class="nump">$ 6,713<span></span>
</td>
<td class="nump">$ 13,023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash Flows from Investing Activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital', window );">Returns of investments in unconsolidated joint ventures</a></td>
<td class="nump">936<span></span>
</td>
<td class="nump">1,340<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties', window );">Advances for asset acquisition from related parties (Note 5)</a></td>
<td class="num">(1,000)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net Cash provided by/(used in) Investing Activities</a></td>
<td class="num">(64)<span></span>
</td>
<td class="nump">1,340<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash Flows from Financing Activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfSecuredDebt', window );">Proceeds from debt</a></td>
<td class="nump">153,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfSecuredDebt', window );">Principal payments of debt</a></td>
<td class="num">(28,707)<span></span>
</td>
<td class="num">(7,813)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PrepaymentsOfSecuredDebt', window );">Prepayment of debt</a></td>
<td class="num">(97,876)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from equity offerings, gross (Note 9)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">13,561<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfStockIssuanceCosts', window );">Equity offerings costs</a></td>
<td class="num">(40)<span></span>
</td>
<td class="num">(1,260)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock', window );">Dividends of Preferred shares (Note 5)</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(3,485)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfFinancingCosts', window );">Payment of financing costs</a></td>
<td class="num">(3,311)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock', window );">Redemption of preferred shares</a></td>
<td class="num">(43,916)<span></span>
</td>
<td class="num">(26,293)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromWarrantExercises', window );">Proceeds from warrant exercises, net</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">12<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short-term debt</a></td>
<td class="nump">28,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Prepayments of short-term debt</a></td>
<td class="num">(28,000)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RepaymentOfVesselFairValueParticipationLiability', window );">Repayment of Vessel fair value participation liability</a></td>
<td class="num">(4,956)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net Cash (used in) Financing Activities</a></td>
<td class="num">(25,806)<span></span>
</td>
<td class="num">(25,278)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net decrease in cash and cash equivalents and restricted cash</a></td>
<td class="num">(19,157)<span></span>
</td>
<td class="num">(10,915)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash and cash equivalents and restricted cash at beginning of year</a></td>
<td class="nump">39,956<span></span>
</td>
<td class="nump">24,544<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash and cash equivalents and restricted cash at end of the period</a></td>
<td class="nump">20,799<span></span>
</td>
<td class="nump">13,629<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract', window );"><strong>Cash breakdown</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">16,799<span></span>
</td>
<td class="nump">9,629<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashNoncurrent', window );">Restricted cash, non-current</a></td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>SUPPLEMENTAL CASH FLOW INFORMATION</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Interest paid</a></td>
<td class="nump">9,137<span></span>
</td>
<td class="nump">8,814<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EquityIssuanceCostsIncludedInLiabilities', window );">Equity issuance costs included in liabilities</a></td>
<td class="nump">22<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_FinanceFeesIncurredButNotYetPaid', window );">Finance fees included in Accounts payable/Accrued liabilities/Due to related parties</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 16<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_EquityIssuanceCostsIncludedInLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Future cash outflow to pay for equity issuance costs that have occurred.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_EquityIssuanceCostsIncludedInLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_FinanceFeesIncurredButNotYetPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Future cash outflow to pay for finance fees that have occurred.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_FinanceFeesIncurredButNotYetPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for advances for asset acquisition from related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_PaymentsForAdvancesForAssetAcquisitionFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_PrepaymentsOfSecuredDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to prepay long-term debt that is wholly or partially secured by collateral.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_PrepaymentsOfSecuredDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_RepaymentOfVesselFairValueParticipationLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for payment of the vessel fair value participation liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_RepaymentOfVesselFairValueParticipationLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477401/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to reacquire callable preferred stock which is identified as being convertible to another type of financial security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRepurchaseOfRedeemableConvertiblePreferredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow in the form of ordinary dividends to preferred shareholders of the parent entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfDividendsPreferredStockAndPreferenceStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfFinancingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for loan and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfFinancingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfStockIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for cost incurred directly with the issuance of an equity security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfStockIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of distribution received from equity method investee for return of investment, classified as investing activities. Excludes distribution for return on investment, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21D<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-21D<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfSecuredDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from amounts received from issuance of long-term debt that is wholly or partially secured by collateral. Excludes proceeds from tax exempt secured debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfSecuredDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromWarrantExercises">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromWarrantExercises</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to repay long-term debt that is wholly or partially secured by collateral. Excludes repayments of tax exempt secured debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage, classified as noncurrent. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -SubTopic 210<br> -Topic 954<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477220/954-210-45-5<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br></p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498657776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation and General Information<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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  <tr>

    <td style="width: 24.75pt; vertical-align: top; align: right; font-weight: bold;">1.</td>

    <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Basis of Presentation and General Information:</div>
            </td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The accompanying unaudited interim condensed consolidated financial statements include the accounts of Top Ships Inc. and its wholly owned subsidiaries (collectively
        the &#8220;Company&#8221;). Ocean Holdings Inc. was formed on January 10, 2000, under the laws of Marshall Islands and was renamed to Top Tankers Inc. and Top Ships Inc. in May 2004 and December 2007, respectively. The Company is an international provider of
        worldwide oil, petroleum products and bulk liquid chemicals transportation services.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company was the sole owner of all outstanding shares of the following subsidiary companies. The following list is not exhaustive as the
        Company has other subsidiaries relating to vessels that have been sold and that remain dormant for the periods presented in these unaudited interim condensed consolidated financial statements as well as intermediary companies that are 100% subsidiaries of the Company that own shipowning companies.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;">
              <div style="font-style: italic; font-weight: bold;">Companies</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Date of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Country of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 44%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Activity</div>
            </td>

  </tr>

  <tr>

    <td style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left;">
              <div style="font-style: italic;">Top Tanker Management Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="font-style: italic;"><span style="-sec-ix-hidden:Fact_adaaa5b6ca234c38a0e55ceadf094172">May 2004</span><br/>
              </div>
            </td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; white-space: nowrap;">
              <div style="font-style: italic;">Marshall Islands<br/>
              </div>
            </td>

    <td style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="font-style: italic;">Management company<br/>
              </div>
            </td>

  </tr>

  <tr>

    <td rowspan="1" style="width: 28%; vertical-align: bottom; text-align: left; font-style: italic;">Rubico Inc.</td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_a3750c844e33483ab269a32764b50262">August 2022</span></td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic; white-space: nowrap;">Marshall Islands</td>

    <td rowspan="1" style="width: 44%; vertical-align: bottom; text-align: center; font-style: italic;">Holding company (dormant)</td>

  </tr>

  <tr>

    <td rowspan="1" style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left; font-style: italic;">Top Mega Yachts Inc.</td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_2b52d96ee8c142f4b2c2c8c23db1f2eb">March 2024</span></td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic; white-space: nowrap;">Marshall Islands</td>

    <td rowspan="1" style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;">Holding company (dormant)</td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td colspan="2" style="vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: #000000; font-style: italic; font-weight: bold;">
                <div style="color: #000000; font-style: italic; font-weight: bold;">Wholly owned Shipowning Companies (&#8220;SPC&#8221;)</div>
                <div style="color: #000000; font-style: italic; font-weight: bold;"> with vessels in operation during period ended</div>
                <div style="color: #000000; font-style: italic; font-weight: bold;"> June 30, 2024</div>
              </div>
            </td>

    <td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">
                <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Date of<br/>
                </div>
                Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">
                <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Country of</div>
                Incorporation</div>
            </td>

    <td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Vessel</div>
            </td>

    <td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Delivery Date</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">1</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">PCH Dreaming Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_75262bc62530400e9e4ac6bc14183088">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Marina Del Ray</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_f8fc736458984e3f9d4ab29c26417c65">March 2019</span><br/>
              </div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">2</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">South California Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_09aace72db0a4dcebc2f711ad0be22d0">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Bel Air</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_fcec2de485c546069742cad646258c11">April 2019</span> (sold and leased back in 2020)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">3</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Malibu Warrior Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_07481157984d42d8991ce075e35502a8">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Beverly Hills</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_039a6a4af2784eb5926df459e809bd4d">May 2019</span> (sold and leased back in 2020)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">4</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Roman Empire Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b4ac169a0d304984ac0b3b09bcedbfc4">February 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco West Coast</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b9094e4b68cc4b4f9e16caec333004d6">March 2021</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">5</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Athenean Empire Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_4aac19a3d0824a629712d4f9271e1130">February 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Malibu</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_08624750af43498d8171054f3257320f">May 2021</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">6</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Eco Oceano Ca Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_2bbab2ba012a4365b7cc3d1500aa6383">December 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Oceano Ca</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_7c5922d42aa644e39a970a6cad1db87b">March 2022</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">7</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Julius Caesar Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b698b3181b3940b58f3b7223f1b57442">May 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Julius Caesar</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_57a876e669f14e80bf162bf24f9b264e">January 2022</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">8</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Legio X Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_dd18a9fbb1af45a89a3473447a7d0853">December 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Legio X Equestris</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_8b543b28c1aa4edfa0b6c2b2af8c9466">March 2022</span></div>
            </td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company was the owner of 50%
        of outstanding shares of the following companies.</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td style="width: 26%; vertical-align: bottom; text-align: left; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">SPC</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Date of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Country of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Vessel</div>
            </td>

    <td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Delivery Date</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-style: italic;">1</div>
            </td>

    <td style="width: 26%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-style: italic;">California 19 Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_96cf19da0fe64a8ea8bb15928d555f4e">May 2019</span></div>
            </td>

    <td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; font-style: italic;">M/T Eco Yosemite Park</div>
            </td>

    <td style="width: 24%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_032cf1957db545678ee742b1f0bd8315">March 2020</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: top;">
              <div style="text-align: justify; font-style: italic;">2</div>
            </td>

    <td style="width: 26%; vertical-align: top;">
              <div style="text-align: justify; font-style: italic;">California 20 Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_16e6612ad1c24a46a2d2ec9d5076b347">May 2019</span></div>
            </td>

    <td style="width: 14%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;">M/T Eco Joshua Park</div>
            </td>

    <td style="width: 24%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_92c709c213cb40d796ef46a98320960d">March 2020</span></div>
            </td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
        United States (&#8220;U.S. GAAP&#8221;) for interim financial information. Accordingly, they do not include all the information and notes required by U.S. GAAP for complete financial statements. These statements and the accompanying notes should be read in
        conjunction with the Company&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on March 29, 2024.</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">These unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of
        management, reflect all adjustments, which include only normal recurring adjustments considered necessary for a fair presentation of the Company&#8217;s financial position, results of operations and cash flows for the periods presented. Operating results
        for the six months ended June 30, 2024 are not necessarily indicative of the results that might be expected for the fiscal year ending December 31, 2024.</div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505261664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">Significant Accounting Policies</a></td>
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  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">2.</td>

    <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Significant Accounting Policies:</div>
            </td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">A discussion of the Company&#8217;s significant accounting policies can be found in the Company&#8217;s annual financial statements for the fiscal year ended December
        31, 2023 which have been filed with the US Securities and Exchange Commission on Form 20-F on March 29, 2024.</div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;"><span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;"> <br/>
        </span></div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"><span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;">Vessel Depreciation:</span> Depreciation
        is calculated using the straight-line method over the estimated useful life of the vessels, after deducting the estimated salvage value. Each vessel&#8217;s salvage value is equal to the product of its lightweight tonnage and estimated scrap rate, which
        up until December 31, 2023 was estimated to be $300 per lightweight ton. Effective January 1, 2024, the Company revised its scrap rate
        estimate from $300 to $430
        per lightweight ton, in order to align the scrap rate estimate with the current historical average scrap prices and to better reflect current market conditions. The change in this accounting estimate, which pursuant to ASC 250 &#8220;Accounting Changes
        and Error Corrections&#8221; was applied prospectively and did not require retrospective application. The effect of the increase in the estimated scrap rate resulted a reduction in depreciation expense for the six months ended June 30, 2024 by $492 and a corresponding increase of $0.11
        in earnings per share, basic and diluted. Management estimates the useful life of the Company&#8217;s vessels to be 25 years from the date of
        initial delivery from the shipyard. Second hand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. When regulations place limitations over the ability of a vessel to trade on a worldwide basis,
        its useful life is adjusted at the date such regulations are adopted.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">Recent Accounting Pronouncements Not Yet Adopted:</div>

<div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In November 2023, the FASB issued ASU 2023-07, which requires the disclosure of significant segment expenses that are part of an entity&#8217;s segment
            measure of profit or loss and regularly provided to the chief operating decision maker. In addition, it adds or makes clarifications to other segment-related disclosures, such as clarifying that the disclosure requirements in ASC 280 are
            required for entities with a single reportable segment and that an entity may disclose multiple measures of segment profit and loss. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after
            December 15, 2024. Early adoption is permitted. The amendments should be adopted retrospectively. The Company is still evaluating the effect that the adoption of this accounting standard would have on these unaudited interim condensed
            consolidated financial statements and related disclosures. There are no other recent accounting pronouncements the adoption of which is expected to have a material effect on the Company&#8217;s unaudited interim condensed consolidated financial
            statements in the current or any future periods.</div>

<div><br/>
          </div>

<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In March 2024, the Securities and Exchange Commission (&#8220;SEC&#8221;) adopted climate-related reporting rules, The Enhancement and Standardization of
            Climate-Related Disclosures for Investors (the &#8220;SEC Climate Reporting Rules&#8221;). The SEC Climate Reporting Rules require for Non-Accelerated filers the following financial statement disclosures:</div>

<div style="text-align: justify;"><br/>
          </div>

<div>
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    <td style="width: 36pt; vertical-align: top; text-align: right;">
                    <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</div>
                  </td>

    <td style="width: auto; vertical-align: top;">
                    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Expenditures and capitalized costs, excluding recoveries, incurred related to severe weather events and natural events are required, if
                      such expenditures exceed defined disclosure thresholds. In addition, a description of material estimates and assumptions used to produce the financial statement disclosures are required.</div>
                  </td>

  </tr>


</table>
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<div>
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                    <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</div>
                  </td>

    <td style="width: auto; vertical-align: top;">
                    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">If the use of carbon offsets or renewable energy credits (RECs) are a material component of the registrant&#8217;s plans to achieve
                      climate-related targets or goals, disclosure of carbon offsets and RECs beginning and ending balances, amounts expensed, capitalized costs and losses are presented in the financial statements.</div>
                  </td>

  </tr>


</table>
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<div><br/>
          </div>

<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The disclosures will be phased in, with the financial statement disclosures required for annual periods beginning in 2027. The Company continues to
            evaluate the additional disclosures required.</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498291664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Going Concern<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_GoingConcernAbstract', window );"><strong>Going Concern [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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                <div style="font-weight: bold;">3.</div>
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                <div style="font-weight: bold;">Going Concern:</div>
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  </tr>


</table>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company for the six months ended June 30, 2024 the Company realized a net income of $1,939 and generated cash flow from operations of $6,713. At June 30, 2024, the
      Company had a working capital deficit of $12,184, which includes an amount of $6,747 of unearned revenue. This amount represents current liabilities that do not require future cash settlement. As disclosed in Note 12, on July 12, 2024, the Company has
      entered into a share purchase agreement for the purchase of the company Seawolf Ventures Limited, a company affiliated with Mr. Evangelos J. Pistiolis, which owns the M/Y Para Bellvm for a consideration of $20,000, payable in installments up to February 12, 2025. Out of this commitment, as of the date of this report, the Company has already settled $11,100. </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">In the Company&#8217;s opinion, the Company will be able to finance its working capital deficit in the next 12 months with cash on hand, operational cash flow, and
        anticipated successful completion of its refinancing. The Company believes it has the ability to continue as a going concern and consequently, the unaudited interim condensed consolidated financial statements have been prepared on a going concern
        basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505242864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Vessels, net<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The balances in the accompanying unaudited interim condensed consolidated balance sheets are analyzed as follows:</div>

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    <td colspan="1" style="text-align: center; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

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              <div style="font-weight: bold;">Vessel </div>
              <div style="font-weight: bold;">Cost</div>
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    <td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

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              <div style="font-weight: bold;">Accumulated</div>
              <div style="font-weight: bold;"> Depreciation</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">Net Book Value</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: middle; width: 64%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">Balance,&#160;December 31, 2023</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">409,264</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">(34,554</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">374,710</div>
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              <div>&#8212; Depreciation</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>-</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="color: #000000;">(6,673</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
              <div style="color: #000000;">)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="color: #000000;">(6,673</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
              <div style="color: #000000;">)</div>
            </td>

  </tr>

  <tr>

    <td style="vertical-align: middle; width: 64%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">Balance,&#160;June 30, 2024</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">409,264</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">(41,227</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">368,037</div>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company&#8217;s vessel&#8217;s titles have been transferred to their respective financing banks under each respective vessel&#8217;s sale and leaseback agreement as a security.</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/360/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7<br></p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498292160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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              </td>

    <td style="align: left; vertical-align: top; width: auto;">
                <div style="text-align: justify;"><span style="font-weight: bold; font-style: italic;">Central Mare &#8211; Executive Officers and Other Personnel Agreements:</span> On September 1, 2010, the Company entered into separate agreements with Central
                  Mare, a related party affiliated with the family of Mr. Evangelos J. Pistiolis, the Company&#8217;s President and Chief Executive Officer, pursuant to which Central Mare provides the Company with its executive officers and other administrative
                  employees (Chief Executive Officer, Chief Financial Officer, Chief Technical Officer and Chief Operating Officer), for which Central Mare charged the Company $180 and $180 for the six months ended June 30, 2023 and 2024
                  respectively.</div>
              </td>

  </tr>


</table>
      </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

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  <tr>

    <td style="width: 18pt; vertical-align: top; align: right; font-weight: bold;">(b)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold; font-style: italic;">Central Shipping Inc (&#8220;CSI&#8221;) &#8211; Letter Agreement and Management Agreements: </span>On January 1, 2019, the Company entered into a letter agreement with CSI, a related party affiliated
                with the family of Mr. Evangelos J. Pistiolis, which detailed the services and fees for the management of the Company&#8217;s fleet.</div>
            </td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; margin-left: 18pt;">The fees charged by and expenses relating to CSI for the six months ended June 30, 2023 and 2024 are as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="margin-left: 18pt;">
        <table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: rgb(0, 0, 0); width: 100%;">


  <tr>

    <td style="vertical-align: bottom; width: 28%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="6" style="vertical-align: top; white-space: nowrap;" valign="bottom">
                <div style="text-align: center; font-weight: bold;">Six Months Ended June 30,</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; padding-bottom: 2px; width: 28%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; padding-bottom: 2px; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom">
                <div style="text-align: center; font-weight: bold;"> 2023<br/>
                </div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom">
                <div style="text-align: center; font-weight: bold;">2024<br/>
                </div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 48%;" valign="bottom">
                <div style="text-align: justify; font-weight: bold;">Presented in:</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; background-color: rgb(204, 238, 255); text-align: left;">
                <div>Management fees</div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>912</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>948</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Management fees - related parties -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td colspan="1" rowspan="2" style="vertical-align: middle; width: 28%; text-align: left;">
                <div>Superintendent fees</div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>7</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>14</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left;">
                <div>Vessel operating expenses -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">- <br/>
              </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">74<br/>
              </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td rowspan="1" style="vertical-align: bottom; width: 48%; text-align: left;">
                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Dry-docking costs -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255); white-space: nowrap;">
                <div>Accounting and reporting cost</div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>180</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>180</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Management fees - related parties -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 28%; text-align: left; white-space: nowrap;">
                <div>Commission on charter hire agreements</div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>514</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>508</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left;">
                <div>Voyage expenses - Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Financing fees</div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>-</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>306</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Net in Current and Non-current portions of long-term debt &#8211; Balance Sheet</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 28%;" valign="bottom">
                <div style="text-align: justify; font-weight: bold;">Total<br/>
                </div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div style="font-weight: bold;">1,613</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div style="font-weight: bold;">2,030</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%;" valign="bottom">&#160;</td>

  </tr>


</table>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(c)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold; font-style: italic;">Series F Shares to Africanus Inc (&#8220;Africanus&#8221;):</span><span style="font-weight: bold;"> </span>On June 30, 2023 the Company declared a dividend of $2,484 for the six months ended June 30, 2023. As of December 31, 2023 and June 30, 2024 there were no dividends due to Africanus. On February 6, 2024 the Company redeemed the remaining 3,659,627 Series F Shares for $43,916.</div>
            </td>

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</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

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    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(d)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold; font-style: italic;">Charter party with Central Tankers Chartering Inc (&#8220;CTC&#8221;):</span> For the six months ended June 30, 2023 and 2024 the CTC time charter generated $4,435 and $4,459 of revenue
                respectively, presented in Time charter revenues from related parties in the accompanying unaudited interim condensed consolidated statements of comprehensive income. As of June 30, 2024, there were no amounts due from CTC.</div>
            </td>

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</table>

<div> <br/>
      </div>

<div>
        <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(e)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div><span style="font-weight: bold; font-style: italic; font-size: 10pt; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">Advances for Asset Acquisition to Related Party</span>:</span><span style="font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"> </span><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">On June 14, 2024 the Company entered into a
                    non-binding letter of intent (&#8220;No-Shop LOI&#8221;) with Mr. Evangelos J. Pistiolis whereby the latter was precluded from marketing or selling the M/Y Para Bellvm (<span style="text-indent: 0pt;">100</span>% owned by him) except to the Company for <span style="text-indent: 0pt;">one month</span>. The
                    consideration for the No-Shop LOI was $<span style="text-indent: 0pt;">1,000</span>. The Company on July 12, 2024 entered into a share purchase agreement (&#8220;SPA&#8221;)
                    for the purchase of M/Y Para Bellvm and the No-Shop LOI consideration was netted-off with the consideration payable by the Company for the yacht&#8217;s purchase (Note 12)</span><span style="font-size: 10pt; font-family: 'Times New Roman';">.</span></div>
              </td>

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      </div>

<div> <br/>
      </div>

<div>
          <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;">(f)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                  <div><span style="font-weight: bold; font-style: italic; font-size: 10pt; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"><span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">Personal Guarantee
                          for HSBC loan</span></span>:</span><span style="font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"> </span><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">On January 15, 2024 the Company entered into a bridge loan with HSBC Private Bank (Suisse) SA (&#8220;HSBC&#8221;) (Note 7).</span>
                    As a prerequisite for granting the loan to the Company, HSBC requested a personal guarantee from Mr. Evangelos J. Pistiolis, which he provided in exchange for an arrangement fee of<span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"> <span style="text-indent: 0pt;">1.00</span>%. Since the loan was drawn-down and shortly after repaid, the Company accelerated the amortization of this arrangement fee that resulted in an expense of $<span style="text-indent: 0pt;">280</span>, included in Interest and finance costs in the accompanying Statement of comprehensive income</span><span style="font-size: 10pt; font-family: 'Times New Roman';">.</span></div>
                </td>

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           </div>
<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/850/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-6<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br></p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505207360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">Leases</a></td>
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<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 27pt; vertical-align: top; font-weight: bold;">6.</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Leases</div>
            </td>

  </tr>


</table>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Future minimum operating lease payments:</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company&#8217;s future minimum operating lease payments required to be made after June 30, 2024, relating to the bareboat chartered-in vessels M/T Eco Bel Air and M/T
        Eco Beverly Hills are as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Year ending <span style="text-indent: 0pt;">December 31</span>,</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">
              <div style="text-align: center; font-weight: bold;">Bareboat charter lease payments</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2024</span> (remainder)</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>4,942</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2025</span><br/>
              </div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>6,777</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">11,719</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Less imputed interest</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>872</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total Lease Liability</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">10,847</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; text-indent: -9pt; margin-left: 9pt; width: 88%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Presented as follows:</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Current portion of Operating lease liabilities</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>7,669</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Non-current portion of Operating lease liabilities</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>3,178</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The average remaining lease term on our chartered-in contracts greater than 12 months is 17.2 months.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The bareboat chartered-in vessels generated revenue for the six months ended June 30, 2024 amounting to $7,863. The discount rate used to calculate the present value of lease payments was calculated by taking into account the original lease term and lease payments and was
        estimated to be 6.72% (same as the weighted average discount rate), which was the Company&#8217;s estimated incremental borrowing rate, at the
        inception of the lease, that reflects the interest the Company would have to pay to borrow funds on a collateralized basis over a similar term and similar economic environment. The cash paid for operating leases with original terms greater than 12
        months was $5,096 for the six months ended June 30, 2024.</div>
<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasesOfLessorDisclosureTextBlock', window );">Leases</a></td>
<td class="text">
<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Lease arrangements, under which the Company acts as the lessor</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Charter agreements:</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company operated one vessel
        (M/T Marina Del Ray) under a time charter with Weco Tankers A/S, one vessel (M/T Eco Oceano Ca) under a time charter with CTC, two vessels (M/T Eco West Coast and M/T Eco Malibu) with Clearlake Shipping Pte Ltd and four vessels (M/T&#8217;s Eco Bel Air, Eco Beverly Hills, Julius Caesar and Legio X Equestris) under time charters with Trafigura Maritime Logistics Pte Ltd.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Future minimum time-charter receipts of the Company&#8217;s vessels in operation as of June 30, 2024, based on commitments relating to non-cancellable time charter
        contracts, are as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td style="vertical-align: bottom;" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Year ending <span style="text-indent: 0pt;">December 31</span>,</div>
            </td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: middle; white-space: nowrap;" valign="bottom">
              <div style="text-align: center; font-weight: bold;">Time Charter receipts</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2024</span> (remaining)</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>42,402</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2025</span><br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>85,085</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2026</span><br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>60,782</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2027</span><br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>36,816</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2028</span> and thereafter<br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>81,173</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 88%;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="font-weight: bold;">306,258</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">In arriving at the minimum future charter revenues, an estimated 20 days
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt<br></strong></div></th>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Details of the Company&#8217;s credit facilities are discussed in Note 7 of the Company&#8217;s annual financial statements for the year ended December 31, 2023 and changes in the
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  <tr>

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    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="6" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom">
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    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

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    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">2<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">nd</sup> AVIC Facility (M/T Eco West Coast) </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">40,817
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    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">39,717
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    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Huarong Facility (<span style="text-indent: 0pt;">M/T Eco Malibu</span>)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>41,000</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>39,900</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Cargill Facility (<span style="text-indent: 0pt;">M/T Eco Marina Del Ray</span>)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>23,094</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>-</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">2<sup>nd</sup> CMBFL Facility (M/T Eco Marina Del Ray)</div>
          </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">- </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">28,000 </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><sup>1st</sup> CMBFL Facility (<span style="text-indent: 0pt;">M/T Julius Caesar and M/T Legio X Equestris</span>)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>98,552</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>123,618</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">1<sup>st</sup> AVIC Facility (<span style="text-indent: 0pt;">M/T Eco Oceano Ca</span>)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>42,777</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>41,422</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total long term debt</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">246,240</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">272,657</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Less: Deferred finance fees</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000;">(4,279</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
            <div style="color: #000000;">)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000;">(6,450</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
            <div style="color: #000000;">)</div>
          </td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Less: Debt discount relating to Vessel fair value participation liability</div>
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    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">(1,463
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    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">) </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">-
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    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Total long term debt net of deferred finance fees and debt discounts</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000; font-weight: bold;">240,498</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000; font-weight: bold;">266,207</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Presented:</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Current portion of long-term debt</div>
            </div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">12,418</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">13,993</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: top; width: 76%;" valign="bottom">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Long term debt</div>
          </td>

    <td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">228,080
          </td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">252,214
          </td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total Debt net of deferred finance fees</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="font-weight: bold;">240,498</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="font-weight: bold;">266,207</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="text-decoration: underline;"><span style="font-weight: bold; font-style: italic;">Cargill Facility</span></span><br/>
    </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
    </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">On June 29, 2018 the Company entered into a Sale and Leaseback agreement (&#8220;SLB&#8221;) and a five-year time charter with Cargill International SA (&#8220;Cargill&#8221;), a non-affiliated party, for its newbuilding vessel M/T Eco Marina Del Ray delivered in March 2019.
          Consummation of the SLB took place on the vessel&#8217;s delivery date. Following the sale, the Company bareboat chartered back the vessel at a bareboat hire rate of $8,600 per day and simultaneously the vessel commenced its five-year time
          charter with Cargill. As part of this transaction, the Company had the obligation to buy back the vessel at the end of the five-year
          period for $22,671. The Company had also entered into a fair value appreciation sharing agreement with Cargill whereby it would share
          with the latter 25% of the excess of the fair market value of the vessel over a predetermined amount amortized on a daily basis to the
          facility&#8217;s maturity when the vessel was sold or when the loan matured. As a result of Cargill&#8217;s entitlement to participate in the appreciation of the market value of the vessel and the Company recognized a participation liability of $5,000 as of December 31, 2023, presented in &#8220;Vessel fair value participation liability&#8221; in the consolidated balance sheets, with a corresponding debit
          to a debt discount account, presented contra to the loan balance. The Company purchased the vessel on May 1, 2024, on which date the value of the Fair value participation was $4,956. During the six months ended June 30, 2024, the Company amortized $1,419
          of Debt discount related to this fair value participation liability, such amortization is presented in Interest and finance costs in the unaudited interim condensed consolidated statements of comprehensive income</span>.</span><br/>
    </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> <br/>
      </span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="text-decoration: underline;"><span style="background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; font-variant: normal; text-transform: none;">1st CMBFL SLBs</span></span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><br/>
      </span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">On November 23, 2021 the Company entered into an SLB with China Merchants Bank Financial Leasing Co. Ltd. (&#8220;CMBFL&#8221;), for its vessels M/T Julius Caesar and M/T Legio X Equestris. Consummation of the SLB took place on January
          17 and March 2, 2022, respectively (the &#8220;Old CMBFL SLBs&#8221;). Following the sale, the Company has bareboat chartered back the vessels for a period of eight years at bareboat hire rates comprising of 32 consecutive quarterly installments of $675 and a balloon payment of $32,403 payable together with the last installment, plus interest based on the three months LIBOR (that was switched to Term SOFR in July 2023 and September 2023 for M/T Julius Caesar and M/T Legio X Equestris respectively) plus 2.60%.</span><br/>
      </span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"> <br/>
        </span></span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">On January 16 and January 23, 2024, the Company exercised its purchase options under the Old CMBFL SLBs and took full ownership of M/Ts Julius Caesar and Legio X Equestris for $48,604 and $49,272 respectively.
        Following the vessels purchase that was facilitated via Company&#8217;s cash and a short-term revolving bridge loan from HSBC Private Bank (Suisse) SA (&#8220;HSBC&#8221; and the &#8220;HSBC Bridge&#8221;), the Company on January 18 and January 25, 2024 concluded SLBs (the &#8220;1st
        CMBFL SLBs&#8221;) for the financing of M/Ts Julius Caesar and Legio X Equestris respectively from the same institution (CMBFL). The duration of the 1st CMBFL SLBs is for eight years and the Company has continuous options, after the first year, to buy back the vessels at purchase prices stipulated in the 1st CMBFL SLBs depending on when the option will be exercised and at the end of
        the eight-year period the Company has an option to buy back the vessels for a consideration of $37,500 per vessel. The 1st CMBFL SLBs have a fixed bareboat hire rate of $7,300
        per annum that includes both interest and repayment. The consideration from the 1st CMBFL SLBs amounted to $125,000 ($62,500 per vessel) and the SLBs have similar customary covenants and event of default clauses as the SLBs that preceded them with CMBFL. Under the
        HSBC Bridge the Company drew down $20,000 on January 16, 2024 for the purchase of M/T Julius Caesar that were repaid on January 18,
        2024 and another $8,000 on January 23, 2024 for the purchase of M/T Legio X Equestris that were repaid on January 25, 2024. The HSBC
        Bridge was for a maximum amount of $24,000 at any time, carried an interest of 3% plus term SOFR and was guaranteed by Mr. Evangelos J. Pistiolis, for which guarantee Mr. Evangelos J. Pistiolis charged the Company a 1% fee on the amounts drawn down.</span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"><br/>
        </span></span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">The 1st CMBFL SLBs were accounted for as a financing transaction, as control will remain with the Company and the two vessels will continue to be recorded as assets on the Company&#8217;s balance sheet. In addition, the Company has continuous options to repurchase the vessels below fair value.
        Finally, the Company treated the 1st CMBFL SLBs as a debt modification (refinancing) of the Old CMBFL SLBs.</span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"><br/>
        </span></span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="text-decoration: underline;"><span style="background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; font-variant: normal; text-transform: none;">2nd CMBFL SLB</span></span></div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"><br/>
        </span></span></div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">On May
      1, 2024 the Company consummated an SLB with CMBFL (the &#8220;2nd CMBFL SLB&#8221;), for its vessel M/T Eco Marina Del Ray. Following the sale, the Company has bareboat chartered back the vessel for a period of seven years at bareboat hire rates comprising of 28 consecutive quarterly installments of $500 and a
      balloon payment of $14,000 payable together with the last installment, plus interest based on the three months Term <span style="-sec-ix-hidden:Fact_de418613747646328f8ff31ac3b29715">SOFR</span> plus 2.60%.</div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"><br/>
    </div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">As part
      of this transaction, the Company has continuous options to buy back the vessel at purchase prices stipulated in the bareboat agreement depending on when the option will be exercised and at the end of the seven-year period it has an option to buy back the vessel at a cost represented by the balloon payment. The gross proceeds from the sale were $28,000.<br/>
    </div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"> <br/>
    </div>

<div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"> The 2nd
      CMBFL SLB contains customary covenants and event of default clauses, including cross-default provisions and restrictive covenants and performance requirements including (i) a ratio of total net debt to the aggregate market value of the Company&#8217;s
      fleet, current or future, of no more than 75% and (ii) minimum free liquidity of $500 per vessel at the guarantor&#8217;s level. Additionally, the 2nd CMBFL SLB contains restrictions on the shipowning company incurring further indebtedness or guarantees and paying
      dividends when in default or if such dividend payment would result in an event of default or termination event under the 2nd CMBFL SLB. The same dividend restrictions apply to the Company as well. The 2nd CMBFL SLB has a change of control provision
      whereby there may not be a change of control of the Company, save with the prior written consent of the financier.<br/>
    </div>

<div><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"> </span><br/></div>

<div style="text-align: justify; font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">The
        2nd CMBFL SLB is secured mainly by the following:</div>

<div><br/>
      </div>

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  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">
              <div>Ownership of M/T Eco Marina Del Ray;</div>
            </td>

  </tr>


</table>

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  <tr>

    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">
              <div>Assignment of insurances and earnings of M/T Eco Marina Del Ray;</div>
            </td>

  </tr>


</table>

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    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">
              <div>Specific assignment of any time charters of M/T Eco Marina Del Ray with duration of more than 12 months;</div>
            </td>

  </tr>


</table>

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    <td style="width: 18pt;"><br/>
            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Corporate guarantee of the Company;</div>
            </td>

  </tr>


</table>

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  <tr>

    <td style="width: 18pt;"><br/>
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    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

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              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pledge of the shares of M/T Eco Marina Del Ray&#8217;s shipowning subsidiary;</div>
            </td>

  </tr>


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            </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Pledge over the earnings account of M/T Eco Marina Del Ray.</div>
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  </tr>


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<div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="text-decoration: underline;"><br/>
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<div style="text-align: justify;"> <span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">The 2nd CMBFL SLB was accounted for as a financing transaction, as control will remain with the Company and the vessel will continue to be recorded as an asset on the Company&#8217;s balance sheet. In addition, the Company has continuous options
        to repurchase the vessel below fair value.</span></div>

<div><span style="text-decoration: underline;"><br/>
    </span></div>

<div style="text-align: justify;"><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;">As of June 30, 2024, the Company was in compliance with all debt covenants with respect to its credit facilities. The fair value of debt outstanding on June 30, 2024, after excluding unamortized financing fees, amounted to $268,250 when valuing the 1st CMBFL SLBs on the basis of the Commercial Interest Reference Rates (&#8220;CIRR&#8221;s) as applicable on June 30, 2024, which is
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505278080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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    <td style="width: 27pt; vertical-align: top; font-weight: bold;">8.</td>

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              <div style="font-weight: bold;">Commitments and Contingencies:</div>
            </td>

  </tr>


</table>

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      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">No commitments or contingences arose in the six months
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498679728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Common Stock, Additional Paid-In Capital and Dividends<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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    <td style="width: 27pt; vertical-align: top; font-weight: bold;">9.</td>

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              <div style="font-weight: bold;">Common Stock, Additional Paid-In Capital and Dividends:</div>
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  </tr>


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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">A discussion of the
        Company&#8217;s <span style="font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: justify; text-indent: 0px; word-spacing: 0px; white-space: normal; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">common stock, additional paid-in capital and dividends can be found in the Company&#8217;s annual financial statements for the fiscal year ended December 31, 2023 which have been filed with the
          Securities and Exchange Commission on Form 20-F on March 29, 2024</span>.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold;"><br/>
        </span> </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"><span style="font-weight: bold; font-style: italic; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; text-transform: none;">Equity distribution agreement:</span><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> On </span><span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;">May 24, 2024, the Company, entered into an equity distribution agreement, or as they are commonly known, at-the-market offering (&#8220;ATM&#8221;), with Maxim Group LLC (&#8220;Maxim&#8221;). Under the ATM the Company may sell up to $5,800 of its common stock with Maxim acting as a sales agent. Since Maxim was acting solely as a sales agent, it had no right to require any common
          stock sales. No warrants, derivatives, or other share classes were associated with this ATM. The Company hasn&#8217;t issued any common shares pursuant to this ATM</span><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">.</span><br/>
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<div><br/></div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">No dividends were paid to common stock holders in
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505233568">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Common Share<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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    <td style="width: 27pt; vertical-align: top; font-weight: bold;">10.</td>

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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">All shares issued are included in the Company&#8217;s common stock and have equal rights to vote and participate in dividends and in undistributed earnings. <span style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000;">The
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              <div style="text-align: center; font-weight: bold;">Six months ended June 30,</div>
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  <tr>

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              <div style="text-align: center; font-weight: bold;"> <span style="font-weight: bold;">2023</span><br/>
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    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">5,774</td>

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    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">1,939</td>

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  <tr>

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              <div style="text-indent: -9pt; margin-left: 9pt;">Less: Dividends of Preferred shares</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

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              <div style="font-weight: normal;">(3,485</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="font-weight: normal;">-</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
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                <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings attributable to common shareholders, basic</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

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    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
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              <div style="font-weight: bold;"></div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">1,939</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Weighted average common shares outstanding, basic</div>
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    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">1,482,756</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">4,626,197</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings per share, basic</div>
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    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">1.54</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">0.42</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Earnings attributable to common shareholders, basic </div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">2,289</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">1,939</td>

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                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Add: Dividends of Convertible preferred shares</div>
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    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">1,001</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">-</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">3,290</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"></td>

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    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">1,939</td>

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    <td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
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    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">1,273,863</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">-</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Weighted average common shares outstanding, diluted</div>
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    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">2,756,619</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">4,626,197</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
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              </div>
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    <td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">1.19</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">0.42</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"> <br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;">For the period ended
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498072784">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Fair Value of Financial Instruments and Derivative Instruments<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsDisclosureTextBlock', window );">Fair Value of Financial Instruments and Derivative Instruments</a></td>
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    <td style="width: 27pt; vertical-align: top; font-weight: bold;">11.</td>

    <td style="width: auto; vertical-align: top; text-align: justify; font-weight: bold;"> Fair Value of Financial Instruments and Derivative Instruments: </td>

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</table>
      </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The principal financial assets of the Company consist of cash on hand and at banks, restricted cash, deposit assets, prepaid expenses and other receivables. The
        principal financial liabilities of the Company consist of long term loans, accounts payable due to suppliers, amounts due to related parties and accrued liabilities.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

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    <td style="width: 18pt; vertical-align: top; align: right;">a)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold;">Interest rate risk:</span> <span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">The Company as of June 30, 2024 is subject to market risks relating to changes in interest rates, since all of its debt except the 1st CMBFL facility is subject to floating interest rates.</span></div>
            </td>

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</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

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    <td style="width: 18pt;"><br/>
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    <td style="width: 18pt; vertical-align: top; align: right;">b)</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
              <div><span style="font-weight: bold;">Credit risk:</span> Financial instruments, which potentially subject the Company to significant concentrations of credit risk, consist principally of cash. The Company places its temporary cash
                investments, consisting mostly of deposits, with high credit qualified financial institutions. The Company performs periodic evaluations of the relative credit standing of those financial institutions with which it places its temporary cash
                investments.</div>
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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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    <td style="width: 18pt;"><br/>
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    <td style="width: 18pt; vertical-align: top; align: right;">c)</td>

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              <div style="font-weight: bold;">Fair value:</div>
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  </tr>


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<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The following methods and assumptions were used to estimate the fair value of each class of financial instrument:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents and restricted cash are considered Level 1 items as they represent liquid assets with short term maturities. The Company considers its
        creditworthiness when determining the fair value of its liquid assets.</div>

<div><br/></div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company follows the accounting guidance for Fair Value Measurements. This guidance enables the reader of the financial statements to assess the inputs used to
        develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The guidance requires assets and liabilities carried at fair value to be classified and disclosed in
        one of the following three categories:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Level 1: Quoted market prices in active markets for identical assets or liabilities;</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data;</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Level 3: Unobservable inputs that are not corroborated by market data.</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248597415136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">Subsequent Events</a></td>
<td class="text">
<div style="font-family: 'Times New Roman'; font-size: 10pt;">
        <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">


  <tr style="vertical-align: top;">

    <td style="vertical-align: top; width: 27pt;">
                <div style="font-weight: bold;">12.<br/>
                </div>
              </td>

    <td style="align: left; vertical-align: top; width: auto;">
                <div style="font-weight: bold;">
                  <div style="font-weight: bold;">Subsequent Events:</div>
                </div>
              </td>

  </tr>


</table>
      </div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<div><span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> </span></div>

<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;">On July 12, 2024 Top Mega Yachts Inc., an 100% subsidiary of the Company, entered into a share purchase
          agreement (&#8220;SPA&#8221;) for the purchase of the company Seawolf Ventures Limited (the &#8220;SPV&#8221;), a company affiliated with Mr. Evangelos J. Pistiolis (the &#8220;Seller&#8221;), which owns the M/Y Para Bellvm (the &#8220;Transaction&#8221;). The closing date of the Transaction
          is set to October 15, 2024 (&#8220;Closing Date&#8221;), whereby the yacht will be delivered to the Company and the Company will assume control of the SPV and on that date the Company will be deemed to receive the assets and assume the liabilities of the
          SPV.</div>

<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><br/>
        </div>

<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;">The M/Y Para Bellvm is a Marshall Islands flagged motor yacht with a gross tonnage of 499 tons. The
          consideration of the purchase was $20,000 and is payable by the Company as follows:</div>

<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><br/>
        </div>

<div>
            <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">


  <tr style="vertical-align: top;">

    <td style="width: 18pt;">&#160;</td>

    <td style="text-align: right; vertical-align: top; width: 18pt;">
                    <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: left;">&#8226;</div>
                  </td>

    <td style="text-align: left; vertical-align: top; width: auto;">
                    <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">The consideration of the No-Shop LOI ($1,000)
                      was applied against the consideration payable on signing of the SPA;</div>
                  </td>

  </tr>


</table>
          </div>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $10,100 (the &#8220;First
                  Installment&#8221;) was paid to the Seller on July 12, 2024;</div>
              </td>

  </tr>


</table>

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  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $1,100 (the &#8220;Second
                  Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the First Installment;</div>
              </td>

  </tr>


</table>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $1,100 (the &#8220;Third
                  Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Second Installment;</div>
              </td>

  </tr>


</table>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $1,100 (the &#8220;Fourth
                  Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Third Installment;</div>
              </td>

  </tr>


</table>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $1,100 (the &#8220;Fifth
                  Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Fourth Installment;</div>
              </td>

  </tr>


</table>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $1,100 (the &#8220;Sixth
                  Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Fifth Installment;</div>
              </td>

  </tr>


</table>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $2,100 (the &#8220;Seventh
                  Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Sixth Installment;</div>
              </td>

  </tr>


</table>

<table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">


  <tr>

    <td style="width: 18pt;"><br/>
              </td>

    <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</td>

    <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;">An amount of $1,300 including any
                  adjustments for working capital of the SPV as of the Closing Date (the &#8220;Final Installment&#8221;) shall be paid to the Seller on a date that is no later than 30 days after the Seventh Installment.</div>
              </td>

  </tr>


</table>

<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><br/>
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<div style="display:none;"><br/></div>
<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;">The Transaction was approved by a special committee of the Company&#8217;s board of directors, (the &#8220;Transaction Committee&#8221;), of which all of the directors were independent. In the course of its deliberations, the Transaction
          Committee hired and obtained a fairness opinion from an independent financial advisor.</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/855/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2<br></p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505180336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation and General Information (Policies)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
        United States (&#8220;U.S. GAAP&#8221;) for interim financial information. Accordingly, they do not include all the information and notes required by U.S. GAAP for complete financial statements. These statements and the accompanying notes should be read in
        conjunction with the Company&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on March 29, 2024.</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248598104256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies (Policies)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortizationPolicyTextBlock', window );">Vessel Depreciation</a></td>
<td class="text">
<div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"><span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;">Vessel Depreciation:</span> Depreciation
        is calculated using the straight-line method over the estimated useful life of the vessels, after deducting the estimated salvage value. Each vessel&#8217;s salvage value is equal to the product of its lightweight tonnage and estimated scrap rate, which
        up until December 31, 2023 was estimated to be $300 per lightweight ton. Effective January 1, 2024, the Company revised its scrap rate
        estimate from $300 to $430
        per lightweight ton, in order to align the scrap rate estimate with the current historical average scrap prices and to better reflect current market conditions. The change in this accounting estimate, which pursuant to ASC 250 &#8220;Accounting Changes
        and Error Corrections&#8221; was applied prospectively and did not require retrospective application. The effect of the increase in the estimated scrap rate resulted a reduction in depreciation expense for the six months ended June 30, 2024 by $492 and a corresponding increase of $0.11
        in earnings per share, basic and diluted. Management estimates the useful life of the Company&#8217;s vessels to be 25 years from the date of
        initial delivery from the shipyard. Second hand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. When regulations place limitations over the ability of a vessel to trade on a worldwide basis,
        its useful life is adjusted at the date such regulations are adopted.</div>
<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements Not Yet Adopted</a></td>
<td class="text">
<div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">Recent Accounting Pronouncements Not Yet Adopted:</div>

<div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <br/>
      </div>

<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In November 2023, the FASB issued ASU 2023-07, which requires the disclosure of significant segment expenses that are part of an entity&#8217;s segment
            measure of profit or loss and regularly provided to the chief operating decision maker. In addition, it adds or makes clarifications to other segment-related disclosures, such as clarifying that the disclosure requirements in ASC 280 are
            required for entities with a single reportable segment and that an entity may disclose multiple measures of segment profit and loss. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after
            December 15, 2024. Early adoption is permitted. The amendments should be adopted retrospectively. The Company is still evaluating the effect that the adoption of this accounting standard would have on these unaudited interim condensed
            consolidated financial statements and related disclosures. There are no other recent accounting pronouncements the adoption of which is expected to have a material effect on the Company&#8217;s unaudited interim condensed consolidated financial
            statements in the current or any future periods.</div>

<div><br/>
          </div>

<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">In March 2024, the Securities and Exchange Commission (&#8220;SEC&#8221;) adopted climate-related reporting rules, The Enhancement and Standardization of
            Climate-Related Disclosures for Investors (the &#8220;SEC Climate Reporting Rules&#8221;). The SEC Climate Reporting Rules require for Non-Accelerated filers the following financial statement disclosures:</div>

<div style="text-align: justify;"><br/>
          </div>

<div>
            <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 36pt; vertical-align: top; text-align: right;">
                    <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</div>
                  </td>

    <td style="width: auto; vertical-align: top;">
                    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Expenditures and capitalized costs, excluding recoveries, incurred related to severe weather events and natural events are required, if
                      such expenditures exceed defined disclosure thresholds. In addition, a description of material estimates and assumptions used to produce the financial statement disclosures are required.</div>
                  </td>

  </tr>


</table>
          </div>

<div>
            <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">


  <tr>

    <td style="width: 36pt; vertical-align: top; text-align: right;">
                    <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">&#8226;</div>
                  </td>

    <td style="width: auto; vertical-align: top;">
                    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">If the use of carbon offsets or renewable energy credits (RECs) are a material component of the registrant&#8217;s plans to achieve
                      climate-related targets or goals, disclosure of carbon offsets and RECs beginning and ending balances, amounts expensed, capitalized costs and losses are presented in the financial statements.</div>
                  </td>

  </tr>


</table>
          </div>

<div><br/>
          </div>

<div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">The disclosures will be phased in, with the financial statement disclosures required for annual periods beginning in 2027. The Company continues to
            evaluate the additional disclosures required.</div>
<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for depreciation, depletion, and amortization of property and equipment costs, including methods used and estimated useful lives and how impairment of such assets is assessed and recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505287536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation and General Information (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SubsidiariesTableTextBlock', window );">Subsidiaries</a></td>
<td class="text">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company was the sole owner of all outstanding shares of the following subsidiary companies. The following list is not exhaustive as the
        Company has other subsidiaries relating to vessels that have been sold and that remain dormant for the periods presented in these unaudited interim condensed consolidated financial statements as well as intermediary companies that are 100% subsidiaries of the Company that own shipowning companies.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;">
              <div style="font-style: italic; font-weight: bold;">Companies</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Date of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Country of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 44%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Activity</div>
            </td>

  </tr>

  <tr>

    <td style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left;">
              <div style="font-style: italic;">Top Tanker Management Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="font-style: italic;"><span style="-sec-ix-hidden:Fact_adaaa5b6ca234c38a0e55ceadf094172">May 2004</span><br/>
              </div>
            </td>

    <td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; white-space: nowrap;">
              <div style="font-style: italic;">Marshall Islands<br/>
              </div>
            </td>

    <td style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;">
              <div style="font-style: italic;">Management company<br/>
              </div>
            </td>

  </tr>

  <tr>

    <td rowspan="1" style="width: 28%; vertical-align: bottom; text-align: left; font-style: italic;">Rubico Inc.</td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_a3750c844e33483ab269a32764b50262">August 2022</span></td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic; white-space: nowrap;">Marshall Islands</td>

    <td rowspan="1" style="width: 44%; vertical-align: bottom; text-align: center; font-style: italic;">Holding company (dormant)</td>

  </tr>

  <tr>

    <td rowspan="1" style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left; font-style: italic;">Top Mega Yachts Inc.</td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_2b52d96ee8c142f4b2c2c8c23db1f2eb">March 2024</span></td>

    <td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic; white-space: nowrap;">Marshall Islands</td>

    <td rowspan="1" style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;">Holding company (dormant)</td>

  </tr>


</table>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td colspan="2" style="vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: #000000; font-style: italic; font-weight: bold;">
                <div style="color: #000000; font-style: italic; font-weight: bold;">Wholly owned Shipowning Companies (&#8220;SPC&#8221;)</div>
                <div style="color: #000000; font-style: italic; font-weight: bold;"> with vessels in operation during period ended</div>
                <div style="color: #000000; font-style: italic; font-weight: bold;"> June 30, 2024</div>
              </div>
            </td>

    <td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">
                <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Date of<br/>
                </div>
                Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">
                <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Country of</div>
                Incorporation</div>
            </td>

    <td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Vessel</div>
            </td>

    <td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;">
              <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;">Delivery Date</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">1</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">PCH Dreaming Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_75262bc62530400e9e4ac6bc14183088">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Marina Del Ray</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_f8fc736458984e3f9d4ab29c26417c65">March 2019</span><br/>
              </div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">2</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">South California Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_09aace72db0a4dcebc2f711ad0be22d0">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Bel Air</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_fcec2de485c546069742cad646258c11">April 2019</span> (sold and leased back in 2020)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">3</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Malibu Warrior Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_07481157984d42d8991ce075e35502a8">January 2018</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Beverly Hills</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_039a6a4af2784eb5926df459e809bd4d">May 2019</span> (sold and leased back in 2020)</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">4</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Roman Empire Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b4ac169a0d304984ac0b3b09bcedbfc4">February 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco West Coast</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b9094e4b68cc4b4f9e16caec333004d6">March 2021</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">5</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Athenean Empire Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_4aac19a3d0824a629712d4f9271e1130">February 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Malibu</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_08624750af43498d8171054f3257320f">May 2021</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">6</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Eco Oceano Ca Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_2bbab2ba012a4365b7cc3d1500aa6383">December 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Eco Oceano Ca</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_7c5922d42aa644e39a970a6cad1db87b">March 2022</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">7</div>
            </td>

    <td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Julius Caesar Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_b698b3181b3940b58f3b7223f1b57442">May 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Julius Caesar</div>
            </td>

    <td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_57a876e669f14e80bf162bf24f9b264e">January 2022</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">8</div>
            </td>

    <td style="width: 26%; vertical-align: middle; white-space: nowrap;">
              <div style="color: #000000; font-style: italic;">Legio X Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_dd18a9fbb1af45a89a3473447a7d0853">December 2020</span></div>
            </td>

    <td style="width: 14%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;">M/T Legio X Equestris</div>
            </td>

    <td style="width: 24%; vertical-align: middle; white-space: nowrap;">
              <div style="text-align: center; color: #000000; font-style: italic;"><span style="-sec-ix-hidden:Fact_8b543b28c1aa4edfa0b6c2b2af8c9466">March 2022</span></div>
            </td>

  </tr>


</table>
<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsTextBlock', window );">50% Owned Companies</a></td>
<td class="text">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">As of June 30, 2024, the Company was the owner of 50%
        of outstanding shares of the following companies.</div>

<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">


  <tr>

    <td style="width: 2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>

    <td style="width: 26%; vertical-align: bottom; text-align: left; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">SPC</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Date of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-style: italic; font-weight: bold;">Country of</div>
              <div style="text-align: center; font-style: italic; font-weight: bold;">Incorporation</div>
            </td>

    <td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Vessel</div>
            </td>

    <td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-style: italic; font-weight: bold;">Delivery Date</div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-style: italic;">1</div>
            </td>

    <td style="width: 26%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-style: italic;">California 19 Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_96cf19da0fe64a8ea8bb15928d555f4e">May 2019</span></div>
            </td>

    <td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;">
              <div style="text-align: center; font-style: italic;">M/T Eco Yosemite Park</div>
            </td>

    <td style="width: 24%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_032cf1957db545678ee742b1f0bd8315">March 2020</span></div>
            </td>

  </tr>

  <tr>

    <td style="width: 2%; vertical-align: top;">
              <div style="text-align: justify; font-style: italic;">2</div>
            </td>

    <td style="width: 26%; vertical-align: top;">
              <div style="text-align: justify; font-style: italic;">California 20 Inc.</div>
            </td>

    <td style="width: 14%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_16e6612ad1c24a46a2d2ec9d5076b347">May 2019</span></div>
            </td>

    <td style="width: 14%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;">Marshall Islands</div>
            </td>

    <td style="width: 20%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;">M/T Eco Joshua Park</div>
            </td>

    <td style="width: 24%; vertical-align: top;">
              <div style="text-align: center; font-style: italic;"><span style="-sec-ix-hidden:Fact_92c709c213cb40d796ef46a98320960d">March 2020</span></div>
            </td>

  </tr>


</table>
<span></span>
</td>
</tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information regarding wholly-owned subsidiaries of the Company, including management company and wholly-owned shipowning companies (SPC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_SubsidiariesTableTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248503298656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Vessels, net (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Vessels, net [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Vessels, net</a></td>
<td class="text">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The balances in the accompanying unaudited interim condensed consolidated balance sheets are analyzed as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;">&#160;</div>

<table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">Vessel </div>
              <div style="font-weight: bold;">Cost</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">Accumulated</div>
              <div style="font-weight: bold;"> Depreciation</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">Net Book Value</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: middle; width: 64%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">Balance,&#160;December 31, 2023</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">409,264</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">(34,554</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;">)</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">374,710</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: middle; width: 64%;" valign="bottom">
              <div>&#8212; Depreciation</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>-</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="color: #000000;">(6,673</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
              <div style="color: #000000;">)</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="color: #000000;">(6,673</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
              <div style="color: #000000;">)</div>
            </td>

  </tr>

  <tr>

    <td style="vertical-align: middle; width: 64%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">Balance,&#160;June 30, 2024</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">409,264</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248503269808">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
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<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; margin-left: 18pt;">The fees charged by and expenses relating to CSI for the six months ended June 30, 2023 and 2024 are as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
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<div style="margin-left: 18pt;">
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    <td style="vertical-align: bottom; width: 28%;" valign="bottom">&#160;</td>

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  <tr>

    <td style="vertical-align: bottom; padding-bottom: 2px; width: 28%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; padding-bottom: 2px; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom">
                <div style="text-align: center; font-weight: bold;"> 2023<br/>
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    <td colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" valign="bottom">&#160;</td>

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                <div style="text-align: center; font-weight: bold;">2024<br/>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

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                <div style="text-align: justify; font-weight: bold;">Presented in:</div>
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  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; background-color: rgb(204, 238, 255); text-align: left;">
                <div>Management fees</div>
              </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>912</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>948</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Management fees - related parties -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td colspan="1" rowspan="2" style="vertical-align: middle; width: 28%; text-align: left;">
                <div>Superintendent fees</div>
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    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>7</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>14</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left;">
                <div>Vessel operating expenses -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">- <br/>
              </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">74<br/>
              </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td rowspan="1" style="vertical-align: bottom; width: 48%; text-align: left;">
                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Dry-docking costs -Statement of comprehensive income</div>
              </td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255); white-space: nowrap;">
                <div>Accounting and reporting cost</div>
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    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>180</div>
              </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>180</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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                <div>Management fees - related parties -Statement of comprehensive income</div>
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  <tr>

    <td style="vertical-align: bottom; width: 28%; text-align: left; white-space: nowrap;">
                <div>Commission on charter hire agreements</div>
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    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div>514</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

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                <div>508</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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                <div>Voyage expenses - Statement of comprehensive income</div>
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  </tr>

  <tr>

    <td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Financing fees</div>
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    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>-</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
                <div>306</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);">
                <div>Net in Current and Non-current portions of long-term debt &#8211; Balance Sheet</div>
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  </tr>

  <tr>

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                <div style="text-align: justify; font-weight: bold;">Total<br/>
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    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

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                <div style="font-weight: bold;">1,613</div>
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    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
                <div style="font-weight: bold;">2,030</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td style="vertical-align: bottom; width: 48%;" valign="bottom">&#160;</td>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<DOCUMENT>
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<SEQUENCE>32
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505220304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Future Minimum Operating Lease Payments</a></td>
<td class="text">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">The Company&#8217;s future minimum operating lease payments required to be made after June 30, 2024, relating to the bareboat chartered-in vessels M/T Eco Bel Air and M/T
        Eco Beverly Hills are as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Year ending <span style="text-indent: 0pt;">December 31</span>,</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom">
              <div style="text-align: center; font-weight: bold;">Bareboat charter lease payments</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2024</span> (remainder)</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>4,942</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2025</span><br/>
              </div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>6,777</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">11,719</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Less imputed interest</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>872</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total Lease Liability</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold;">10,847</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; text-indent: -9pt; margin-left: 9pt; width: 88%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Presented as follows:</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Current portion of Operating lease liabilities</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>7,669</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Non-current portion of Operating lease liabilities</div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>3,178</div>
            </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>


</table>
<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock', window );">Future Minimum Time-Charter Receipts</a></td>
<td class="text">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Future minimum time-charter receipts of the Company&#8217;s vessels in operation as of June 30, 2024, based on commitments relating to non-cancellable time charter
        contracts, are as follows:</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
      </div>

<table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td style="vertical-align: bottom;" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Year ending <span style="text-indent: 0pt;">December 31</span>,</div>
            </td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: middle; white-space: nowrap;" valign="bottom">
              <div style="text-align: center; font-weight: bold;">Time Charter receipts</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2024</span> (remaining)</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>42,402</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2025</span><br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>85,085</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2026</span><br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>60,782</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%;" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2027</span><br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div>36,816</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><span style="text-indent: 0pt;">2028</span> and thereafter<br/>
              </div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
              <div>81,173</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 88%;" valign="bottom">
              <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="font-weight: bold;">306,258</div>
            </td>

    <td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>


</table>
<span></span>
</td>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248505274112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">Debt</a></td>
<td class="text">
<div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">Details of the Company&#8217;s credit facilities are discussed in Note 7 of the Company&#8217;s annual financial statements for the year ended December 31, 2023 and changes in the
      six months ended June 30, 2024 are discussed below.</div>

<div style="font-family: 'Times New Roman'; font-size: 10pt;"><br/>
    </div>

<table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;">


  <tr>

    <td style="vertical-align: bottom;" valign="bottom">
            <div style="text-align: justify; font-weight: bold;">Bank / Vessel(s)</div>
          </td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="6" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom">
            <div style="font-weight: bold;">December 31,</div>
            <div style="font-weight: bold;">2023 </div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom">
            <div style="font-weight: bold;">June 30,</div>
            <div style="font-weight: bold;">2024 </div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total long term debt:</div>
          </td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="2" style="vertical-align: top;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">2<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">nd</sup> AVIC Facility (M/T Eco West Coast) </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">40,817
          </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">39,717
          </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Huarong Facility (<span style="text-indent: 0pt;">M/T Eco Malibu</span>)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>41,000</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>39,900</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Cargill Facility (<span style="text-indent: 0pt;">M/T Eco Marina Del Ray</span>)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>23,094</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>-</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">2<sup>nd</sup> CMBFL Facility (M/T Eco Marina Del Ray)</div>
          </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">- </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">28,000 </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"><sup>1st</sup> CMBFL Facility (<span style="text-indent: 0pt;">M/T Julius Caesar and M/T Legio X Equestris</span>)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>98,552</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div>123,618</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">1<sup>st</sup> AVIC Facility (<span style="text-indent: 0pt;">M/T Eco Oceano Ca</span>)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>42,777</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div>41,422</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total long term debt</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">246,240</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">272,657</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Less: Deferred finance fees</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000;">(4,279</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
            <div style="color: #000000;">)</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000;">(6,450</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
            <div style="color: #000000;">)</div>
          </td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Less: Debt discount relating to Vessel fair value participation liability</div>
          </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">(1,463
          </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">) </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">-
          </td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Total long term debt net of deferred finance fees and debt discounts</div>
            </div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000; font-weight: bold;">240,498</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="color: #000000; font-weight: bold;">266,207</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;">Presented:</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: top; width: 76%; background-color: #CCEEFF;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
              <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Current portion of long-term debt</div>
            </div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">12,418</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">
            <div style="font-weight: bold;">13,993</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: top; width: 76%;" valign="bottom">
            <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Long term debt</div>
          </td>

    <td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">228,080
          </td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">252,214
          </td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
            <div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Total Debt net of deferred finance fees</div>
          </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
            <div style="font-weight: bold;">240,498</div>
          </td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498235072">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Common Share (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
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  <tr>

    <td style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="6" style="vertical-align: top; white-space: nowrap;" valign="bottom">
              <div style="text-align: center; font-weight: bold;">Six months ended June 30,</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td style="vertical-align: bottom;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

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              <div style="text-align: center; font-weight: bold;"> <span style="font-weight: bold;">2023</span><br/>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom;" valign="bottom">&#160;</td>

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              <div style="text-align: center; font-weight: bold;">2024<br/>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Net Income</div>
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    <td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">5,774</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">1,939</td>

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  <tr>

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              <div style="text-indent: -9pt; margin-left: 9pt;">Less: Dividends of Preferred shares</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="font-weight: normal;">(3,485</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
              <div style="font-weight: normal;">)</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">
              <div style="font-weight: normal;">-</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">
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  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
                <div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings attributable to common shareholders, basic</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">2,289</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">
              <div style="font-weight: bold;"></div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold;">1,939</div>
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    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Weighted average common shares outstanding, basic</div>
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    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">1,482,756</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">4,626,197</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings per share, basic</div>
            </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">1.54</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">0.42</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Earnings attributable to common shareholders, basic </div>
            </td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">2,289</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">1,939</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
              <div style="text-indent: -9pt; margin-left: 9pt;">
                <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Add: Dividends of Convertible preferred shares</div>
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    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">1,001</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">-</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Earnings attributable to common shareholders, diluted</div>
            </td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">3,290</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom">1,939</td>

    <td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

  </tr>

  <tr>

    <td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom">&#160;</td>

    <td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">Effect of dilutive securities:</div>
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    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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    <td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom">
              <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Series E Shares</div>
            </td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">1,273,863</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">-</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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    <td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom">
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    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">2,756,619</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom">&#160;</td>

    <td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom">4,626,197</td>

    <td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom">&#160;</td>

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  <tr>

    <td style="vertical-align: bottom; width: 76%;" valign="bottom">
              <div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;">
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              </div>
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    <td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">1.19</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"></td>

    <td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom">&#160;</td>

    <td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom">0.42</td>

    <td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom">&#160;</td>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br></p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248609620352">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation and General Information (Details)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_OwnershipPercentageInSubsidiaryByParent', window );">Ownership interest in subsidiaries</a></td>
<td class="nump">100.00%<span></span>
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</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California19IncMember', window );">California 19 Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2019-05<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Yosemite Park<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2020-03<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California20IncMember', window );">California 20 Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2019-05<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Joshua Park<span></span>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2020-03<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">50.00%<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_TopTankerManagementIncMember', window );">Top Tanker Management Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2004-05<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityActivity', window );">Activity</a></td>
<td class="text">Management company<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_RubicoIncMember', window );">Rubico Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2022-08<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityActivity', window );">Activity</a></td>
<td class="text">Holding company (dormant)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_TopMegaYachtsIncMember', window );">Top Mega Yachts Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2024-03<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityActivity', window );">Activity</a></td>
<td class="text">Holding company (dormant)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_PchDreamingIncMember', window );">PCH Dreaming Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2018-01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Marina Del Ray<span></span>
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</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2019-03<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_SouthCaliforniaIncMember', window );">South California Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2018-01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Bel Air<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2019-04<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_MalibuWarriorIncMember', window );">Malibu Warrior Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2018-01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Beverly Hills<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2019-05<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_RomanEmpireIncMember', window );">Roman Empire Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2020-02<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco West Coast<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2021-03<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_AtheneanEmpireIncMember', window );">Athenean Empire Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2020-02<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Malibu<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2021-05<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_EcoOceanoCaIncMember', window );">Eco Oceano Ca Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2020-12<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Eco Oceano Ca<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2022-03<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_JuliusCaesarIncMember', window );">Julius Caesar Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2020-05<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Julius Caesar<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2022-01<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_OwnershipAxis=tops_LegioXIncMember', window );">Legio X Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract', window );"><strong>Basis of Presentation and General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EntityDateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">2020-12<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Country of incorporation</a></td>
<td class="text">1T<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselName', window );">Vessel</a></td>
<td class="text">M/T Legio X Equestris<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselDeliveryDate', window );">Delivery date</a></td>
<td class="text">2022-03<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_EntityActivity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The activity of an entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_EntityActivity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_EntityDateOfIncorporation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Month and year when an entity was incorporated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_EntityDateOfIncorporation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearMonthItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_OwnershipPercentageInSubsidiaryByParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The parent entity's interest in net assets of the subsidiary, expressed as a percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_OwnershipPercentageInSubsidiaryByParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_VesselDeliveryDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The month and year the vessel was delivered to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VesselDeliveryDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearMonthItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_VesselName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the vessel owned by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VesselName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California19IncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California19IncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California20IncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=tops_California20IncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_TopTankerManagementIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_TopTankerManagementIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_RubicoIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_RubicoIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_TopMegaYachtsIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_TopMegaYachtsIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_PchDreamingIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_PchDreamingIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_SouthCaliforniaIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_SouthCaliforniaIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_MalibuWarriorIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_MalibuWarriorIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_RomanEmpireIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_RomanEmpireIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_AtheneanEmpireIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_AtheneanEmpireIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_EcoOceanoCaIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_EcoOceanoCaIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_JuliusCaesarIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_JuliusCaesarIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=tops_LegioXIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=tops_LegioXIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248499105664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant Accounting Policies (Details) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Vessel Depreciation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentSalvageValue', window );">Estimated residual scrap rate per light-weight ton</a></td>
<td class="nump">$ 430<span></span>
</td>
<td class="nump">$ 300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_ScrapRateEstimateDecreaseInDepreciationExpense', window );">Reduction in depreciation expense due to increase in estimated scrap rate</a></td>
<td class="num">$ (492)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic', window );">Increase in earnings per common share, basic due to increase in estimated scrap rate (in dollars per share)</a></td>
<td class="nump">$ 0.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted', window );">Increase in earnings per common share, diluted due to increase in estimated scrap rate (in dollars per share)</a></td>
<td class="nump">$ 0.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated useful life of vessels</a></td>
<td class="text">25 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_ScrapRateEstimateDecreaseInDepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of (decrease) in depreciation expense due to an increase in the estimated scrap rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_ScrapRateEstimateDecreaseInDepreciationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in basic earnings per share during the reporting period due to an increase in the estimated scrap rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_ScrapRateEstimateIncreaseInEarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in diluted earnings per share during the reporting period due to an increase in the estimated scrap rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_ScrapRateEstimateIncreaseInEarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentSalvageValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated or actual value of the asset at the end of its useful life or when it is no longer serviceable (cannot be used for its original purpose).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentSalvageValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248504304736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Going Concern (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Aug. 05, 2024</div></th>
<th class="th"><div>Jul. 12, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_GoingConcernAbstract', window );"><strong>Going Concern [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net income</a></td>
<td class="nump">$ 1,939<span></span>
</td>
<td class="nump">$ 5,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Cash flow from operations</a></td>
<td class="nump">6,713<span></span>
</td>
<td class="nump">$ 13,023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_WorkingCapital', window );">Working capital deficit</a></td>
<td class="num">(12,184)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Unearned revenue</a></td>
<td class="nump">$ 6,747<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,615<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member] | Related Party [Member] | Seawolf Ventures Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationsAbstract', window );"><strong>Going Concern [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationPriceOfAcquisition', window );">Purchase price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationPaymentsToAcquireBusinesses', window );">Amount of purchase price paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase price that has been paid to date for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase price of business acquisition prior to consideration being transferred in full.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_GoingConcernAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Current assets minus current liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_WorkingCapital</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248500138080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Vessels, net (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
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<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward', window );"><strong>Accumulated Depreciation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="num">$ (6,673)<span></span>
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<td class="num">$ (7,175)<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Beginning balance</a></td>
<td class="nump">394,691<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="num">(6,673)<span></span>
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<td class="num">$ (7,175)<span></span>
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<td class="nump">383,218<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_VesselsMember', window );">Vessels [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MovementInPropertyPlantAndEquipmentRollForward', window );"><strong>Vessel Cost [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Beginning balance</a></td>
<td class="nump">409,264<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Ending balance</a></td>
<td class="nump">409,264<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward', window );"><strong>Accumulated Depreciation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Beginning balance</a></td>
<td class="num">(34,554)<span></span>
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<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="num">(6,673)<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="num">(41,227)<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract', window );"><strong>Net Book Value [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Beginning balance</a></td>
<td class="nump">374,710<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="num">(6,673)<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 368,037<span></span>
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<td class="text">&#160;<span></span>
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</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MovementInAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentRollForward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MovementInPropertyPlantAndEquipmentRollForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MovementInPropertyPlantAndEquipmentRollForward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNetByTypeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_VesselsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_VesselsMember</td>
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<td></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498163760">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties, Central Mare (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
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<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member] | Central Mare [Member]</a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Fees and expenses</a></td>
<td class="nump">$ 180<span></span>
</td>
<td class="nump">$ 180<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_RelatedPartyExpensesAbstract</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of transactions with related party during the financial reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAmountsOfTransaction</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_CentralMareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248504305680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties, Central Shipping Inc (Details) - Related Party [Member] - CSI [Member] - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Fees and expenses</a></td>
<td class="nump">$ 2,030<span></span>
</td>
<td class="nump">$ 1,613<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Current and Non-Current Portions of Long-term Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_FinancingFeesCapitalized', window );">Financing fees</a></td>
<td class="nump">306<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Management Fees - Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_ManagementFees', window );">Management fees</a></td>
<td class="nump">948<span></span>
</td>
<td class="nump">912<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_AccountingAndReportingCosts', window );">Accounting and reporting cost</a></td>
<td class="nump">180<span></span>
</td>
<td class="nump">180<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Vessel Operating Expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SuperintendentFees', window );">Superintendent fees</a></td>
<td class="nump">14<span></span>
</td>
<td class="nump">7<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Dry-Docking Costs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SuperintendentFees', window );">Superintendent fees</a></td>
<td class="nump">74<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Voyage Expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_CommissionOnCharterHireAgreements', window );">Commission on charter hire agreements</a></td>
<td class="nump">$ 508<span></span>
</td>
<td class="nump">$ 514<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_AccountingAndReportingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accounting and reporting costs with related party recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_AccountingAndReportingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_CommissionOnCharterHireAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of commission with related party on charter hire agreements recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_CommissionOnCharterHireAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_FinancingFeesCapitalized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of financing fees with related party capitalized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_FinancingFeesCapitalized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_ManagementFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of management fees with related party recognized for all operational, technical and commercial functions relating to the chartering and operation of Company vessels.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_ManagementFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_RelatedPartyExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_RelatedPartyExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_SuperintendentFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of superintendent fees with related party recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_SuperintendentFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of transactions with related party during the financial reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAmountsOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_CentralShippingIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_CentralShippingIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BalanceSheetLocationAxis=tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BalanceSheetLocationAxis=tops_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=tops_RelatedPartyManagementFeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=tops_RelatedPartyManagementFeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=tops_VesselOperatingExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=tops_VesselOperatingExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=tops_DryDockingCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=tops_DryDockingCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=tops_VoyageExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=tops_VoyageExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248500668000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties, Africanus Inc (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 06, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares', window );">Shares redeemed (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,659,627<span></span>
</td>
<td class="nump">2,191,121<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member] | Africanus [Member] | Series F Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityDividendsCash', window );">Dividends declared</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityDividendsPayableCurrent', window );">Dividends payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares', window );">Shares redeemed (in shares)</a></td>
<td class="nump">3,659,627<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue', window );">Shares redeemed</a></td>
<td class="nump">$ 43,916<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_RelatedPartyExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_RelatedPartyExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityDividendsCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid dividends on temporary equity declared with the form of settlement in cash.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityDividendsCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityDividendsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of dividends declared but unpaid on temporary Equity. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityDividendsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of temporary equity bought back by the entity at the redemption price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Impact of the value of shares of temporary equity bought back by the entity at the redemption price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_TemporaryEquityStockRedeemedOrCalledDuringPeriodValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_AfricanusIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_AfricanusIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesFPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesFPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498071648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties, Central Tankers Chartering Inc (Details) - Related Party [Member] - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncome', window );">Time charter revenues</a></td>
<td class="nump">$ 4,459<span></span>
</td>
<td class="nump">$ 4,435<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">CTC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Transactions with Related Parties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncome', window );">Time charter revenues</a></td>
<td class="nump">4,459<span></span>
</td>
<td class="nump">$ 4,435<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Due from related parties</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_RelatedPartyExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_RelatedPartyExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments and variable lease payments paid and payable to lessor. Includes, but is not limited to, variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479016/842-30-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_CentralTankersCharteringIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_CentralTankersCharteringIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498266736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties, Advances for Asset Acquisition to Related Party (Details) - Related Party [Member] - Seawolf Ventures Limited [Member] - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 14, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Related Party Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PercentageOwnershipOfYacht', window );">Percentage ownership of M/Y Para Bellvm</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_NoShopClauseTerm', window );">Term of No-Shop Clause</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 month<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_NoShopClauseConsiderationPaid', window );">Consideration paid for No-Shop LOI</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_NoShopClauseConsiderationPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Consideration paid to a related party for signing a non-binding letter of intent whereby the seller/related party is precluded from marketing or selling a motor yacht.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_NoShopClauseConsiderationPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_NoShopClauseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of time after entering into a non-binding letter of intent whereby the seller is precluded from marketing or selling a motor yacht, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_NoShopClauseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_PercentageOwnershipOfYacht">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage ownership of a motor yacht.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_PercentageOwnershipOfYacht</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_RelatedPartyExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_RelatedPartyExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=tops_SeawolfVenturesLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=tops_SeawolfVenturesLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248498343488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions with Related Parties, Personal Guarantee for HSBC loan (Details) - Related Party [Member] - HSBC Loan [Member] - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jan. 15, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_RelatedPartyExpensesAbstract', window );"><strong>Related Party Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentArrangementFeePercentage', window );">Arrangement fee</a></td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentArrangementFee', window );">Arrangement fee expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 280<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentArrangementFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the fee for arranging the financing.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentArrangementFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentArrangementFeePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fee, expressed as a percentage of the loan, for arranging the financing.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentArrangementFeePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_RelatedPartyExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248496270160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases, Future Minimum Operating Lease Payments (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract', window );"><strong>Future Minimum Operating Lease Payments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear', window );">2024 (remainder)</a></td>
<td class="nump">$ 4,942<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2025</a></td>
<td class="nump">6,777<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total</a></td>
<td class="nump">11,719<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less imputed interest</a></td>
<td class="nump">872<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Total Lease Liability</a></td>
<td class="nump">10,847<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Current portion of Operating lease liabilities</a></td>
<td class="nump">7,669<span></span>
</td>
<td class="nump">$ 8,980<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Non-current portion of Operating lease liabilities</a></td>
<td class="nump">$ 3,178<span></span>
</td>
<td class="nump">$ 6,357<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Average remaining lease term</a></td>
<td class="text">17 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseDiscountRate', window );">Discount rate used to calculate present value of lease payments</a></td>
<td class="nump">6.72%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Cash paid for operating leases</a></td>
<td class="nump">$ 5,096<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTEcoBelAirAndMTEcoBeverlyHillsMember', window );">M/T Eco Bel Air and M/T Eco Beverly Hills [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract', window );"><strong>Future Minimum Operating Lease Payments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncome', window );">Revenue generated from vessels</a></td>
<td class="nump">$ 7,863<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseDiscountRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Discount rate used by lessee to determine present value of operating lease payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseDiscountRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease having initial or remaining lease term in excess of one year to be paid in remainder of current fiscal year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments and variable lease payments paid and payable to lessor. Includes, but is not limited to, variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479016/842-30-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilitiesPaymentsDueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTEcoBelAirAndMTEcoBeverlyHillsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTEcoBelAirAndMTEcoBeverlyHillsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248499862608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases, Future Minimum Time-Charter Receipts (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jun. 30, 2024 </div>
<div>USD ($) </div>
<div>Vessel</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract', window );"><strong>Future Minimum Time-charter Receipts [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear', window );">2024 (remaining)</a></td>
<td class="nump">$ 42,402<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths', window );">2025</a></td>
<td class="nump">85,085<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears', window );">2026</a></td>
<td class="nump">60,782<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears', window );">2027</a></td>
<td class="nump">36,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter', window );">2028 and thereafter</a></td>
<td class="nump">81,173<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeasePaymentsToBeReceived', window );">Total</a></td>
<td class="nump">$ 306,258<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_EstimatedOffHireTimePeriod', window );">Estimated off-hire time</a></td>
<td class="text">20 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CounterpartyNameAxis=tops_WecoTankersASMember', window );">Weco Tankers A/S [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeaseDescriptionAbstract', window );"><strong>Charter Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements', window );">Number of vessels operated under time charters | Vessel</a></td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CounterpartyNameAxis=tops_CentralTankersCharteringIncMember', window );">CTC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeaseDescriptionAbstract', window );"><strong>Charter Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements', window );">Number of vessels operated under time charters | Vessel</a></td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CounterpartyNameAxis=tops_ClearlakeShippingPteLtdMember', window );">Clearlake Shipping Pte Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeaseDescriptionAbstract', window );"><strong>Charter Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements', window );">Number of vessels operated under time charters | Vessel</a></td>
<td class="nump">2<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CounterpartyNameAxis=tops_TrafiguraMaritimeLogisticsPteLtdMember', window );">Trafigura Maritime Logistics Pte Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LessorOperatingLeaseDescriptionAbstract', window );"><strong>Charter Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements', window );">Number of vessels operated under time charters | Vessel</a></td>
<td class="nump">4<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_EstimatedOffHireTimePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Estimated off-hire time period to perform scheduled dry-docking, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_EstimatedOffHireTimePeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of vessels operated under operating lease (time charter) agreements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in fourth fiscal year following current fiscal year and thereafter. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeaseDescriptionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeaseDescriptionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsFiscalYearMaturityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payments to be received by lessor for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in remainder of current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lease payment to be received by lessor for operating lease in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_WecoTankersASMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_WecoTankersASMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_CentralTankersCharteringIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_CentralTankersCharteringIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_ClearlakeShippingPteLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_ClearlakeShippingPteLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=tops_TrafiguraMaritimeLogisticsPteLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=tops_TrafiguraMaritimeLogisticsPteLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<head>
<title></title>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248503432736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt, Total Long-Term Debt (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 272,657<span></span>
</td>
<td class="nump">$ 246,240<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredFinanceCostsNet', window );">Less: Deferred finance fees</a></td>
<td class="num">(6,450)<span></span>
</td>
<td class="num">(4,279)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent', window );">Less: Debt discount relating to Vessel fair value participation liability</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(1,463)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Total long term debt net of deferred finance fees and debt discounts</a></td>
<td class="nump">266,207<span></span>
</td>
<td class="nump">240,498<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract', window );"><strong>Presented [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtCurrent', window );">Current portion of long-term debt</a></td>
<td class="nump">13,993<span></span>
</td>
<td class="nump">12,418<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">Long term debt</a></td>
<td class="nump">$ 252,214<span></span>
</td>
<td class="nump">228,080<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_SecondAvicFacilityMember', window );">2nd AVIC Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVesselFinanced', window );">Vessel(s) financed</a></td>
<td class="text">M/T Eco West Coast<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 39,717<span></span>
</td>
<td class="nump">40,817<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_HuarongFacilityMember', window );">Huarong Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVesselFinanced', window );">Vessel(s) financed</a></td>
<td class="text">M/T Eco Malibu<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 39,900<span></span>
</td>
<td class="nump">41,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CargillFacilityMember', window );">Cargill Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVesselFinanced', window );">Vessel(s) financed</a></td>
<td class="text">M/T Eco Marina Del Ray<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">23,094<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_SecondCmbflFacilityMember', window );">2nd CMBFL Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVesselFinanced', window );">Vessel(s) financed</a></td>
<td class="text">M/T Eco Marina Del Ray<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 28,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVesselFinanced', window );">Vessel(s) financed</a></td>
<td class="text">M/T Julius Caesar and M/T Legio X Equestris<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 123,618<span></span>
</td>
<td class="nump">98,552<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_AvicFacilityMember', window );">1st AVIC Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVesselFinanced', window );">Vessel(s) financed</a></td>
<td class="text">M/T Eco Oceano Ca<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long term debt</a></td>
<td class="nump">$ 41,422<span></span>
</td>
<td class="nump">$ 42,777<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentVesselFinanced">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The vessel(s) financed by the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentVesselFinanced</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFinanceCostsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFinanceCostsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtByCurrentAndNoncurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=tops_SecondAvicFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=tops_SecondAvicFacilityMember</td>
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<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=tops_CargillFacilityMember</td>
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<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=tops_SecondCmbflFacilityMember</td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248504376672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt, Cargill Facility (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 29, 2018</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>May 01, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselFairValueParticipationLiabilityCurrent', window );">Vessel fair value participation liability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CargillFacilityMember', window );">Cargill Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleLeasebackTransactionLeaseTerm', window );">Term of time charter</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SaleLeasebackTransactionBareboatHireRatePerDay', window );">Bareboat hire rate per day</a></td>
<td class="nump">$ 8,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractualObligation', window );">Obligation to buy back vessel at end of term of time charter</a></td>
<td class="nump">$ 22,671,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PercentageOfExcessFairMarketValueOfVessel', window );">Percentage of excess fair market value of vessel to be shared</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_VesselFairValueParticipationLiabilityCurrent', window );">Vessel fair value participation liability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,956,000<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CargillFacilityMember', window );">Cargill Facility [Member] | Interest and Finance Costs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt Instruments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of debt discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,419,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of excess of the fair market value over a predetermined amount for a vessel included in a sale and leaseback agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_SaleLeasebackTransactionBareboatHireRatePerDay">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The daily bareboat hire rate under the sale leaseback transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_SaleLeasebackTransactionBareboatHireRatePerDay</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td>duration</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The excess of the fair market value over a predetermined amount for a vessel included in a sale and leaseback agreement, classified as current. The liability will be amortized on a daily basis to the facility's maturity when the vessel is sold or when the loan matures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_VesselFairValueParticipationLiabilityCurrent</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
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<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractualObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of contractual obligation, including, but not limited to, long-term debt, lease obligation, purchase obligation, and other commitments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractualObligation</td>
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<td>instant</td>
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</table></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentsAbstract</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleLeasebackTransactionLeaseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease term for sale and leaseback transaction, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479741/842-40-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleLeasebackTransactionLeaseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=tops_CargillFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=tops_CargillFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=tops_InterestAndDebtExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=tops_InterestAndDebtExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248496723280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt, 1st CMBFL SLBs (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jan. 25, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 25, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 23, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 18, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 16, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jul. 31, 2023</div></th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>USD ($) </div>
<div>Vessel </div>
<div>Installment</div>
</th>
<th class="th">
<div>Jun. 30, 2023 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short-term debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 28,000<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Repayments of short-term debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 28,000<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTJuliusCaesarMember', window );">M/T Julius Caesar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAdditions', window );">Purchase price of vessel</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 48,604<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTLegioXEquestrisMember', window );">M/T Legio X Equestris [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAdditions', window );">Purchase price of vessel</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 49,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleLeasebackTransactionLeaseTerm', window );">Term of time charter</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentNumberOfPaymentInstallments', window );">Number of payment installments | Installment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Frequency of periodic payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">quarterly<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Installment payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 675<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid', window );">Balloon payment payable at maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,403<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SaleLeasebackTransactionBareboatHireRatePerAnnum', window );">Bareboat hire rate per annum</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment', window );">Proceeds from sale of vessel</a></td>
<td class="nump">$ 125,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_NumberOfVesselsSold', window );">Number of vessels sold | Vessel</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member] | M/T Julius Caesar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PurchasePriceOfVesselIfOptionIsExercised', window );">Consideration to be paid if option to buy back vessel is exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment', window );">Proceeds from sale of vessel</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member] | M/T Legio X Equestris [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_PurchasePriceOfVesselIfOptionIsExercised', window );">Consideration to be paid if option to buy back vessel is exercised</a></td>
<td class="nump">$ 37,500<span></span>
</td>
<td class="nump">$ 37,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment', window );">Proceeds from sale of vessel</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member] | LIBOR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentTermOfVariableRate', window );">Term of variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member] | Term SOFR [Member] | M/T Julius Caesar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Basis spread on variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember', window );">1st CMBFL Facility [Member] | Term SOFR [Member] | M/T Legio X Equestris [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Basis spread on variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_HsbcBridgeFacilityMember', window );">HSBC Bridge [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short-term debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfShortTermDebt', window );">Repayments of short-term debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Maximum borrowing capacity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentFeePercentage', window );">Borrowing percentage fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_HsbcBridgeFacilityMember', window );">HSBC Bridge [Member] | Term SOFR [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Basis spread on variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentFeePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage fee that accompanies borrowing money under the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentFeePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentNumberOfPaymentInstallments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of periodic payment installments in which the debt is to be repaid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentNumberOfPaymentInstallments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentTermOfVariableRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of the interest rate that fluctuates over time as a result of an underlying benchmark interest rate or index, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentTermOfVariableRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_NumberOfVesselsSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of vessels sold as part of sale and leaseback transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_NumberOfVesselsSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_PurchasePriceOfVesselIfOptionIsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Consideration to be paid if the option to buy back the vessel is exercised by the Company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_PurchasePriceOfVesselIfOptionIsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_SaleLeasebackTransactionBareboatHireRatePerAnnum">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The annual bareboat hire rate under the sale leaseback transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_SaleLeasebackTransactionBareboatHireRatePerAnnum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage points added to the reference rate to compute the variable rate on the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentBasisSpreadOnVariableRate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the frequency of periodic payments (monthly, quarterly, annual).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFrequencyOfPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of payment greater than the preceding installment payments to be paid at final maturity date of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow for the sale of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAdditions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of acquisition of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAdditions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleLeasebackTransactionLeaseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease term for sale and leaseback transaction, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479741/842-40-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleLeasebackTransactionLeaseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTJuliusCaesarMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTJuliusCaesarMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=tops_MTLegioXEquestrisMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=tops_CmbflFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableRateAxis=tops_LondonInterbankOfferedRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableRateAxis=tops_LondonInterbankOfferedRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableRateAxis=tops_TermSecuredOvernightFinancingRateSOFRRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableRateAxis=tops_TermSecuredOvernightFinancingRateSOFRRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=tops_HsbcBridgeFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=tops_HsbcBridgeFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248500392032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Debt, 2nd CMBFL SLB (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>May 01, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>USD ($) </div>
<div>Installment</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration', window );">Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Term Secured Overnight Financing Rate (SOFR) Rate [Member]<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_SecondCmbflSaleLeasebackMember', window );">2nd CMBFL SLB [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleLeasebackTransactionLeaseTerm', window );">Term of time charter</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">7 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentNumberOfPaymentInstallments', window );">Number of payment installments | Installment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Frequency of periodic payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">quarterly<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Installment payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid', window );">Balloon payment payable at maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 14,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentTermOfVariableRate', window );">Term of variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 months<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1', window );">Basis spread on variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.60%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment', window );">Proceeds from sale of vessel</a></td>
<td class="nump">$ 28,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet', window );">Maximum ratio of debt to market value of fleet</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel', window );">Minimum free liquidity per delivered vessel</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity', window );">Minimum term of time charter assigned as security</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 months<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_DebtInstrumentVariableInterestRate', window );">Variable rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.30%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=tops_SecondCmbflSaleLeasebackMember', window );">2nd CMBFL SLB [Member] | Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentsAbstract', window );"><strong>Debt [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFairValue', window );">Fair value of debt outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 268,250<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum ratio of total net debt to the aggregate market value of the Company's fleet, current or future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The minimum amount of free liquidity per delivered vessel owned/operated by the Company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum term of time charter assigned as security under the debt instrument, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentNumberOfPaymentInstallments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of periodic payment installments in which the debt is to be repaid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentNumberOfPaymentInstallments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentTermOfVariableRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of the interest rate that fluctuates over time as a result of an underlying benchmark interest rate or index, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentTermOfVariableRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_DebtInstrumentVariableInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of the interest rate for the reference rate used for the variable rate of the debt agreement as of the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_DebtInstrumentVariableInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage points added to the reference rate to compute the variable rate on the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentBasisSpreadOnVariableRate1</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2E<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFairValue</td>
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<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the frequency of periodic payments (monthly, quarterly, annual).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFrequencyOfPeriodicPayment</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPayment</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of payment greater than the preceding installment payments to be paid at final maturity date of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates type of variable interest rate on debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 470<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentVariableInterestRateTypeExtensibleEnumeration</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentsAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow for the sale of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfOtherPropertyPlantAndEquipment</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Lease term for sale and leaseback transaction, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479741/842-40-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_CommonStockThatCanBeSoldValue', window );">Common stock that can be sold under ATM</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,800<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_CommonStockThatCanBeSoldValue">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of common stock that can be sold under an at-the-market (ATM) offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_CommonStockThatCanBeSoldValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_EquityDistributionAgreementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_EquityDistributionAgreementAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid common stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -SubTopic 405<br> -Topic 942<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477787/942-405-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=tops_AtTheMarketOfferingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=tops_AtTheMarketOfferingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248503424672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Common Share (Details) - USD ($)<br> $ / shares in Units, $ in Thousands</strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Common Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net Income</a></td>
<td class="nump">$ 1,939<span></span>
</td>
<td class="nump">$ 5,774<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityDividendsAdjustment', window );">Less: Dividends of Preferred shares</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(3,485)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net income attributable to common shareholders</a></td>
<td class="nump">$ 1,939<span></span>
</td>
<td class="nump">$ 2,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted average common shares outstanding, basic (in shares)</a></td>
<td class="nump">4,626,197<span></span>
</td>
<td class="nump">1,482,756<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Earnings per share, basic (in dollars per share)</a></td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 1.54<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredDividendsNetOfTax', window );">Add: Dividends of Convertible preferred shares</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,001<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted', window );">Earnings attributable to common shareholders, diluted</a></td>
<td class="nump">$ 1,939<span></span>
</td>
<td class="nump">$ 3,290<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract', window );"><strong>Effect of Dilutive Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock', window );">Series E Shares (in shares)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,273,863<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted average common shares outstanding, diluted (in shares)</a></td>
<td class="nump">4,626,197<span></span>
</td>
<td class="nump">2,756,619<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Earnings per share, diluted (in dollars per share)</a></td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 1.19<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants', window );">Dilutive shares of warrants (in shares)</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of warrants using the if-converted method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredDividendsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The after-tax amount of any dividends on convertible preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertiblePreferredDividendsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
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<tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-42<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities, and addition from assumption of issuance of common shares for dilutive potential common shares; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accretion of temporary equity during the period due to cash, stock, and in-kind dividends. This item is an adjustment to net income necessary to derive net income apportioned to common stockholders and is to be distinguished from Temporary Equity, Accretion of Dividends (Temporary Equity, Accretion of Dividends).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityDividendsAdjustment</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustmentAbstract</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.24.2.u1</span><table class="report" border="0" cellspacing="2" id="idm140248500455072">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Subsequent Events (Details)<br> $ in Thousands</strong></div></th>
<th class="th">
<div>Jul. 12, 2024 </div>
<div>USD ($) </div>
<div>t</div>
</th>
<th class="th">
<div>Jun. 14, 2024 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jun. 30, 2024</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member] | Seawolf Ventures Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SubsequentEventsDisclosureAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_NoShopClauseConsiderationPaid', window );">Consideration paid for No-Shop LOI</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=tops_TopMegaYachtsIncMember', window );">Top Mega Yachts Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SubsequentEventsDisclosureAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SubsidiaryOwnershipPercentage', window );">Percentage ownership in subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member] | Related Party [Member] | Seawolf Ventures Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SubsequentEventsDisclosureAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_GrossTonnage', window );">Gross tonnage of M/Y Para Bellvm | t</a></td>
<td class="nump">499<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationPriceOfAcquisition', window );">Purchase price</a></td>
<td class="nump">$ 20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationFirstInstallmentPayment', window );">First installment payment</a></td>
<td class="nump">10,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationSecondInstallmentPayment', window );">Second installment payment</a></td>
<td class="nump">1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationThirdInstallmentPayment', window );">Third installment payment</a></td>
<td class="nump">1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationFourthInstallmentPayment', window );">Fourth installment payment</a></td>
<td class="nump">1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationFifthInstallmentPayment', window );">Fifth installment payment</a></td>
<td class="nump">1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationSixthInstallmentPayment', window );">Sixth installment payment</a></td>
<td class="nump">1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationSeventhInstallmentPayment', window );">Seventh installment payment</a></td>
<td class="nump">2,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationFinalInstallmentPayment', window );">Final installment</a></td>
<td class="nump">$ 1,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member] | Related Party [Member] | Seawolf Ventures Limited [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_SubsequentEventsDisclosureAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments', window );">Period of time between installment payments</a></td>
<td class="text">30 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationFifthInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fifth installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationFifthInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationFinalInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Final installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationFinalInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationFirstInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>First installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationFirstInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationFourthInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fourth installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationFourthInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of time after an installment payment is made before the next installment payment is due to be paid, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationPeriodOfTimeBetweenInstallmentPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationPriceOfAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase price of business acquisition prior to consideration being transferred in full.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationPriceOfAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationSecondInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Second installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationSecondInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationSeventhInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Seventh installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationSeventhInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationSixthInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sixth installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationSixthInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_BusinessCombinationThirdInstallmentPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Third installment payment for the acquisition of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_BusinessCombinationThirdInstallmentPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_GrossTonnage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross tonnage of a motor yacht.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">tops_GrossTonnage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>tops_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:massItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_tops_NoShopClauseConsiderationPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Consideration paid to a related party for signing a non-binding letter of intent whereby the seller/related party is precluded from marketing or selling a motor yacht.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary owned by the Company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 24.75pt; vertical-align: top; align: right; font-weight: bold;"&gt;1.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top;"&gt;
              &lt;div style="font-weight: bold;"&gt;Basis of Presentation and General Information:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The accompanying unaudited interim condensed consolidated financial statements include the accounts of Top Ships Inc. and its wholly owned subsidiaries (collectively
        the &#x201c;Company&#x201d;). Ocean Holdings Inc. was formed on January 10, 2000, under the laws of Marshall Islands and was renamed to Top Tankers Inc. and Top Ships Inc. in May 2004 and December 2007, respectively. The Company is an international provider of
        worldwide oil, petroleum products and bulk liquid chemicals transportation services.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;As of June 30, 2024, the Company was the sole owner of all outstanding shares of the following subsidiary companies. The following list is not exhaustive as the
        Company has other subsidiaries relating to vessels that have been sold and that remain dormant for the periods presented in these unaudited interim condensed consolidated financial statements as well as intermediary companies that are 100% subsidiaries of the Company that own shipowning companies.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Companies&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Date of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Country of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 44%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Activity&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left;"&gt;
              &lt;div style="font-style: italic;"&gt;Top Tanker Management Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;"&gt;
              &lt;div style="font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_adaaa5b6ca234c38a0e55ceadf094172"&gt;May 2004&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; white-space: nowrap;"&gt;
              &lt;div style="font-style: italic;"&gt;Marshall Islands&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;"&gt;
              &lt;div style="font-style: italic;"&gt;Management company&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="width: 28%; vertical-align: bottom; text-align: left; font-style: italic;"&gt;Rubico Inc.&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_a3750c844e33483ab269a32764b50262"&gt;August 2022&lt;/span&gt;&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic; white-space: nowrap;"&gt;Marshall Islands&lt;/td&gt;

    &lt;td rowspan="1" style="width: 44%; vertical-align: bottom; text-align: center; font-style: italic;"&gt;Holding company (dormant)&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left; font-style: italic;"&gt;Top Mega Yachts Inc.&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_2b52d96ee8c142f4b2c2c8c23db1f2eb"&gt;March 2024&lt;/span&gt;&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic; white-space: nowrap;"&gt;Marshall Islands&lt;/td&gt;

    &lt;td rowspan="1" style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;"&gt;Holding company (dormant)&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td colspan="2" style="vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt;
                &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt;Wholly owned Shipowning Companies (&#x201c;SPC&#x201d;)&lt;/div&gt;
                &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt; with vessels in operation during period ended&lt;/div&gt;
                &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt; June 30, 2024&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;
                &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Date of&lt;br/&gt;
                &lt;/div&gt;
                Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;
                &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Country of&lt;/div&gt;
                Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Vessel&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Delivery Date&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;1&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;PCH Dreaming Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_75262bc62530400e9e4ac6bc14183088"&gt;January 2018&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Marina Del Ray&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_f8fc736458984e3f9d4ab29c26417c65"&gt;March 2019&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;2&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;South California Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_09aace72db0a4dcebc2f711ad0be22d0"&gt;January 2018&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Bel Air&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_fcec2de485c546069742cad646258c11"&gt;April 2019&lt;/span&gt; (sold and leased back in 2020)&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;3&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Malibu Warrior Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_07481157984d42d8991ce075e35502a8"&gt;January 2018&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Beverly Hills&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_039a6a4af2784eb5926df459e809bd4d"&gt;May 2019&lt;/span&gt; (sold and leased back in 2020)&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;4&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Roman Empire Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_b4ac169a0d304984ac0b3b09bcedbfc4"&gt;February 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco West Coast&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_b9094e4b68cc4b4f9e16caec333004d6"&gt;March 2021&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;5&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Athenean Empire Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_4aac19a3d0824a629712d4f9271e1130"&gt;February 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Malibu&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_08624750af43498d8171054f3257320f"&gt;May 2021&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;6&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Eco Oceano Ca Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_2bbab2ba012a4365b7cc3d1500aa6383"&gt;December 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Oceano Ca&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_7c5922d42aa644e39a970a6cad1db87b"&gt;March 2022&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;7&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Julius Caesar Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_b698b3181b3940b58f3b7223f1b57442"&gt;May 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Julius Caesar&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_57a876e669f14e80bf162bf24f9b264e"&gt;January 2022&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;8&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Legio X Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_dd18a9fbb1af45a89a3473447a7d0853"&gt;December 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Legio X Equestris&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_8b543b28c1aa4edfa0b6c2b2af8c9466"&gt;March 2022&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;As of June 30, 2024, the Company was the owner of 50%
        of outstanding shares of the following companies.&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;&#160;&lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: bottom; text-align: left; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;SPC&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Date of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Country of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Vessel&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Delivery Date&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;1&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;California 19 Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_96cf19da0fe64a8ea8bb15928d555f4e"&gt;May 2019&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;M/T Eco Yosemite Park&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_032cf1957db545678ee742b1f0bd8315"&gt;March 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: top;"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;2&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: top;"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;California 20 Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_16e6612ad1c24a46a2d2ec9d5076b347"&gt;May 2019&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;M/T Eco Joshua Park&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_92c709c213cb40d796ef46a98320960d"&gt;March 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
        United States (&#x201c;U.S. GAAP&#x201d;) for interim financial information. Accordingly, they do not include all the information and notes required by U.S. GAAP for complete financial statements. These statements and the accompanying notes should be read in
        conjunction with the Company&#x2019;s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed with the U.S. Securities and Exchange Commission (the &#x201c;SEC&#x201d;) on March 29, 2024.&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt; &lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;These unaudited interim condensed consolidated financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of
        management, reflect all adjustments, which include only normal recurring adjustments considered necessary for a fair presentation of the Company&#x2019;s financial position, results of operations and cash flows for the periods presented. Operating results
        for the six months ended June 30, 2024 are not necessarily indicative of the results that might be expected for the fiscal year ending December 31, 2024.&lt;/div&gt;
</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
    <tops:SubsidiariesTableTextBlock
      contextRef="c20240101to20240630"
      id="Text_32711911daa84cbd94168389af94f1f3">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;As of June 30, 2024, the Company was the sole owner of all outstanding shares of the following subsidiary companies. The following list is not exhaustive as the
        Company has other subsidiaries relating to vessels that have been sold and that remain dormant for the periods presented in these unaudited interim condensed consolidated financial statements as well as intermediary companies that are 100% subsidiaries of the Company that own shipowning companies.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 28%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: left;"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Companies&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Date of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Country of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 44%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Activity&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left;"&gt;
              &lt;div style="font-style: italic;"&gt;Top Tanker Management Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;"&gt;
              &lt;div style="font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_adaaa5b6ca234c38a0e55ceadf094172"&gt;May 2004&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; white-space: nowrap;"&gt;
              &lt;div style="font-style: italic;"&gt;Marshall Islands&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center;"&gt;
              &lt;div style="font-style: italic;"&gt;Management company&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="width: 28%; vertical-align: bottom; text-align: left; font-style: italic;"&gt;Rubico Inc.&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_a3750c844e33483ab269a32764b50262"&gt;August 2022&lt;/span&gt;&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; text-align: center; font-style: italic; white-space: nowrap;"&gt;Marshall Islands&lt;/td&gt;

    &lt;td rowspan="1" style="width: 44%; vertical-align: bottom; text-align: center; font-style: italic;"&gt;Holding company (dormant)&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="width: 28%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: left; font-style: italic;"&gt;Top Mega Yachts Inc.&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_2b52d96ee8c142f4b2c2c8c23db1f2eb"&gt;March 2024&lt;/span&gt;&lt;/td&gt;

    &lt;td rowspan="1" style="width: 14%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic; white-space: nowrap;"&gt;Marshall Islands&lt;/td&gt;

    &lt;td rowspan="1" style="width: 44%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center; font-style: italic;"&gt;Holding company (dormant)&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td colspan="2" style="vertical-align: middle; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt;
                &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt;Wholly owned Shipowning Companies (&#x201c;SPC&#x201d;)&lt;/div&gt;
                &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt; with vessels in operation during period ended&lt;/div&gt;
                &lt;div style="color: #000000; font-style: italic; font-weight: bold;"&gt; June 30, 2024&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;
                &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Date of&lt;br/&gt;
                &lt;/div&gt;
                Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); text-align: center; white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;
                &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Country of&lt;/div&gt;
                Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Vessel&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;"&gt;
              &lt;div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold;"&gt;Delivery Date&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;1&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;PCH Dreaming Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_75262bc62530400e9e4ac6bc14183088"&gt;January 2018&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Marina Del Ray&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_f8fc736458984e3f9d4ab29c26417c65"&gt;March 2019&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;2&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;South California Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_09aace72db0a4dcebc2f711ad0be22d0"&gt;January 2018&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Bel Air&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_fcec2de485c546069742cad646258c11"&gt;April 2019&lt;/span&gt; (sold and leased back in 2020)&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;3&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Malibu Warrior Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_07481157984d42d8991ce075e35502a8"&gt;January 2018&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Beverly Hills&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_039a6a4af2784eb5926df459e809bd4d"&gt;May 2019&lt;/span&gt; (sold and leased back in 2020)&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;4&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Roman Empire Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_b4ac169a0d304984ac0b3b09bcedbfc4"&gt;February 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco West Coast&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_b9094e4b68cc4b4f9e16caec333004d6"&gt;March 2021&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;5&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Athenean Empire Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_4aac19a3d0824a629712d4f9271e1130"&gt;February 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Malibu&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_08624750af43498d8171054f3257320f"&gt;May 2021&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;6&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Eco Oceano Ca Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_2bbab2ba012a4365b7cc3d1500aa6383"&gt;December 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Eco Oceano Ca&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_7c5922d42aa644e39a970a6cad1db87b"&gt;March 2022&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;7&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Julius Caesar Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_b698b3181b3940b58f3b7223f1b57442"&gt;May 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Julius Caesar&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_57a876e669f14e80bf162bf24f9b264e"&gt;January 2022&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;8&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="color: #000000; font-style: italic;"&gt;Legio X Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_dd18a9fbb1af45a89a3473447a7d0853"&gt;December 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;M/T Legio X Equestris&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: middle; white-space: nowrap;"&gt;
              &lt;div style="text-align: center; color: #000000; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_8b543b28c1aa4edfa0b6c2b2af8c9466"&gt;March 2022&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
</tops:SubsidiariesTableTextBlock>
    <tops:OwnershipPercentageInSubsidiaryByParent
      contextRef="c20240630"
      decimals="2"
      id="Fact_09652704ae744c02ab4ab2cd2c2f8bb4"
      unitRef="U004">1</tops:OwnershipPercentageInSubsidiaryByParent>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_TopTankerManagementIncMember"
      id="Fact_7e3b449dbf9742789258224fd9565564">1T</dei:EntityIncorporationStateCountryCode>
    <tops:EntityActivity
      contextRef="c20240101to20240630_OwnershipAxis_TopTankerManagementIncMember"
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      contextRef="c20240101to20240630_OwnershipAxis_RubicoIncMember"
      id="Fact_8391a8346f1d42a58efebc1315815acd">1T</dei:EntityIncorporationStateCountryCode>
    <tops:EntityActivity
      contextRef="c20240101to20240630_OwnershipAxis_RubicoIncMember"
      id="Fact_ac7acaa208094bb08a8877dd95e08e2f">Holding company (dormant)</tops:EntityActivity>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_TopMegaYachtsIncMember"
      id="Fact_b018bb8fd04745da802c9d54699a724d">1T</dei:EntityIncorporationStateCountryCode>
    <tops:EntityActivity
      contextRef="c20240101to20240630_OwnershipAxis_TopMegaYachtsIncMember"
      id="Fact_bd84f022a5984734ae676765f41dc035">Holding company (dormant)</tops:EntityActivity>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_PchDreamingIncMember"
      id="Fact_a41f2cc9b4dd46498038b6a775cfdcfa">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_PchDreamingIncMember"
      id="Fact_fb6227f6663c408aae5b04d09108a039">M/T Eco Marina Del Ray</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_SouthCaliforniaIncMember"
      id="Fact_a100229a14854ec18d1d5f25e1bbfbf9">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_SouthCaliforniaIncMember"
      id="Fact_2b8d5fa481ad46cbb6d277d26118fdaf">M/T Eco Bel Air</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_MalibuWarriorIncMember"
      id="Fact_9b3bfd1d6b604d66854bd6f209c21acc">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_MalibuWarriorIncMember"
      id="Fact_9ad5dbc26e024d69ac97093ebcc3c8b4">M/T Eco Beverly Hills</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_RomanEmpireIncMember"
      id="Fact_e68801ac00cc49e09dc72b49527194ed">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_RomanEmpireIncMember"
      id="Fact_5d1fbb29b9a44caf9b6e79e67dc03a59">M/T Eco West Coast</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_AtheneanEmpireIncMember"
      id="Fact_2d4a5d6b47374f189dbaf8cb5d2fb090">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_AtheneanEmpireIncMember"
      id="Fact_9da04ee5ed6a4b2d90c9c5747f93dc31">M/T Eco Malibu</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_EcoOceanoCaIncMember"
      id="Fact_7c1ab5f9d97645e8ac4741896cb05340">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_EcoOceanoCaIncMember"
      id="Fact_35af3c812b9a4686a4f70bec2a087bb2">M/T Eco Oceano Ca</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_JuliusCaesarIncMember"
      id="Fact_e11d1d27fbd54550b7496cd45c997bf9">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_JuliusCaesarIncMember"
      id="Fact_9df2e36dab444451803eeac95ce8186c">M/T Julius Caesar</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_OwnershipAxis_LegioXIncMember"
      id="Fact_0c5186acb0144e59aef50b30a54a5b13">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_OwnershipAxis_LegioXIncMember"
      id="Fact_5d0d0df4cb8349139fc4718830bba18a">M/T Legio X Equestris</tops:VesselName>
    <us-gaap:EquityMethodInvestmentsTextBlock
      contextRef="c20240101to20240630"
      id="Text_39e95f0f35b5481f80eecc4291036fa7">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;As of June 30, 2024, the Company was the owner of 50%
        of outstanding shares of the following companies.&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;&#160;&lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: bottom; text-align: left; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;SPC&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Date of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Country of&lt;/div&gt;
              &lt;div style="text-align: center; font-style: italic; font-weight: bold;"&gt;Incorporation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Vessel&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0);"&gt;
              &lt;div style="font-style: italic; font-weight: bold;"&gt;Delivery Date&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;1&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;California 19 Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_96cf19da0fe64a8ea8bb15928d555f4e"&gt;May 2019&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: top; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;M/T Eco Yosemite Park&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: top; background-color: rgb(204, 238, 255);"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_032cf1957db545678ee742b1f0bd8315"&gt;March 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="width: 2%; vertical-align: top;"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;2&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 26%; vertical-align: top;"&gt;
              &lt;div style="text-align: justify; font-style: italic;"&gt;California 20 Inc.&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_16e6612ad1c24a46a2d2ec9d5076b347"&gt;May 2019&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 14%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;Marshall Islands&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 20%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;M/T Eco Joshua Park&lt;/div&gt;
            &lt;/td&gt;

    &lt;td style="width: 24%; vertical-align: top;"&gt;
              &lt;div style="text-align: center; font-style: italic;"&gt;&lt;span style="-sec-ix-hidden:Fact_92c709c213cb40d796ef46a98320960d"&gt;March 2020&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
</us-gaap:EquityMethodInvestmentsTextBlock>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California19IncMember"
      decimals="2"
      id="Fact_702b4e3a47934c9ba48c23e7c7342a48"
      unitRef="U004">0.50</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California20IncMember"
      decimals="2"
      id="Fact_0c3d63e10ef94f7984a8a388f9cdd107"
      unitRef="U004">0.50</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California19IncMember"
      id="Fact_85ea29c578a1465cb9a38e9dbb0aee63">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California19IncMember"
      id="Fact_d13f41ac5be4492b89b93f87a5757625">M/T Eco Yosemite Park</tops:VesselName>
    <dei:EntityIncorporationStateCountryCode
      contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California20IncMember"
      id="Fact_6f6ac6e738cc4f5ea0df6582078ed01e">1T</dei:EntityIncorporationStateCountryCode>
    <tops:VesselName
      contextRef="c20240101to20240630_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_California20IncMember"
      id="Fact_be7d947860804172a10cfddf9b505796">M/T Eco Joshua Park</tops:VesselName>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock
      contextRef="c20240101to20240630"
      id="Text_ec9b777d11fc4ee998de13abf5dfc729">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the
        United States (&#x201c;U.S. GAAP&#x201d;) for interim financial information. Accordingly, they do not include all the information and notes required by U.S. GAAP for complete financial statements. These statements and the accompanying notes should be read in
        conjunction with the Company&#x2019;s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed with the U.S. Securities and Exchange Commission (the &#x201c;SEC&#x201d;) on March 29, 2024.&lt;/div&gt;
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:SignificantAccountingPoliciesTextBlock
      contextRef="c20240101to20240630"
      id="Text_0122cb574c78436b85b1f329137f6d4e">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;2.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top;"&gt;
              &lt;div style="font-weight: bold;"&gt;Significant Accounting Policies:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;A discussion of the Company&#x2019;s significant accounting policies can be found in the Company&#x2019;s annual financial statements for the fiscal year ended December
        31, 2023 which have been filed with the US Securities and Exchange Commission on Form 20-F on March 29, 2024.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;"&gt;&lt;span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;"&gt; &lt;br/&gt;
        &lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;&lt;span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;"&gt;Vessel Depreciation:&lt;/span&gt; Depreciation
        is calculated using the straight-line method over the estimated useful life of the vessels, after deducting the estimated salvage value. Each vessel&#x2019;s salvage value is equal to the product of its lightweight tonnage and estimated scrap rate, which
        up until December 31, 2023 was estimated to be $300 per lightweight ton. Effective January 1, 2024, the Company revised its scrap rate
        estimate from $300 to $430
        per lightweight ton, in order to align the scrap rate estimate with the current historical average scrap prices and to better reflect current market conditions. The change in this accounting estimate, which pursuant to ASC 250 &#x201c;Accounting Changes
        and Error Corrections&#x201d; was applied prospectively and did not require retrospective application. The effect of the increase in the estimated scrap rate resulted a reduction in depreciation expense for the six months ended June 30, 2024 by $492 and a corresponding increase of $0.11
        in earnings per share, basic and diluted. Management estimates the useful life of the Company&#x2019;s vessels to be 25 years from the date of
        initial delivery from the shipyard. Second hand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. When regulations place limitations over the ability of a vessel to trade on a worldwide basis,
        its useful life is adjusted at the date such regulations are adopted.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;"&gt;Recent Accounting Pronouncements Not Yet Adopted:&lt;/div&gt;

&lt;div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"&gt; &lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;In November 2023, the FASB issued ASU 2023-07, which requires the disclosure of significant segment expenses that are part of an entity&#x2019;s segment
            measure of profit or loss and regularly provided to the chief operating decision maker. In addition, it adds or makes clarifications to other segment-related disclosures, such as clarifying that the disclosure requirements in ASC 280 are
            required for entities with a single reportable segment and that an entity may disclose multiple measures of segment profit and loss. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after
            December 15, 2024. Early adoption is permitted. The amendments should be adopted retrospectively. The Company is still evaluating the effect that the adoption of this accounting standard would have on these unaudited interim condensed
            consolidated financial statements and related disclosures. There are no other recent accounting pronouncements the adoption of which is expected to have a material effect on the Company&#x2019;s unaudited interim condensed consolidated financial
            statements in the current or any future periods.&lt;/div&gt;

&lt;div&gt;&lt;br/&gt;
          &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;In March 2024, the Securities and Exchange Commission (&#x201c;SEC&#x201d;) adopted climate-related reporting rules, The Enhancement and Standardization of
            Climate-Related Disclosures for Investors (the &#x201c;SEC Climate Reporting Rules&#x201d;). The SEC Climate Reporting Rules require for Non-Accelerated filers the following financial statement disclosures:&lt;/div&gt;

&lt;div style="text-align: justify;"&gt;&lt;br/&gt;
          &lt;/div&gt;

&lt;div&gt;
            &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 36pt; vertical-align: top; text-align: right;"&gt;
                    &lt;div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/div&gt;
                  &lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top;"&gt;
                    &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Expenditures and capitalized costs, excluding recoveries, incurred related to severe weather events and natural events are required, if
                      such expenditures exceed defined disclosure thresholds. In addition, a description of material estimates and assumptions used to produce the financial statement disclosures are required.&lt;/div&gt;
                  &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
          &lt;/div&gt;

&lt;div&gt;
            &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 36pt; vertical-align: top; text-align: right;"&gt;
                    &lt;div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/div&gt;
                  &lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top;"&gt;
                    &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;If the use of carbon offsets or renewable energy credits (RECs) are a material component of the registrant&#x2019;s plans to achieve
                      climate-related targets or goals, disclosure of carbon offsets and RECs beginning and ending balances, amounts expensed, capitalized costs and losses are presented in the financial statements.&lt;/div&gt;
                  &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
          &lt;/div&gt;

&lt;div&gt;&lt;br/&gt;
          &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;The disclosures will be phased in, with the financial statement disclosures required for annual periods beginning in 2027. The Company continues to
            evaluate the additional disclosures required.&lt;/div&gt;
</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock
      contextRef="c20240101to20240630"
      id="Text_b2fb485671af4f94bf0a72b5646a5879">
&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;&lt;span style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: italic;"&gt;Vessel Depreciation:&lt;/span&gt; Depreciation
        is calculated using the straight-line method over the estimated useful life of the vessels, after deducting the estimated salvage value. Each vessel&#x2019;s salvage value is equal to the product of its lightweight tonnage and estimated scrap rate, which
        up until December 31, 2023 was estimated to be $300 per lightweight ton. Effective January 1, 2024, the Company revised its scrap rate
        estimate from $300 to $430
        per lightweight ton, in order to align the scrap rate estimate with the current historical average scrap prices and to better reflect current market conditions. The change in this accounting estimate, which pursuant to ASC 250 &#x201c;Accounting Changes
        and Error Corrections&#x201d; was applied prospectively and did not require retrospective application. The effect of the increase in the estimated scrap rate resulted a reduction in depreciation expense for the six months ended June 30, 2024 by $492 and a corresponding increase of $0.11
        in earnings per share, basic and diluted. Management estimates the useful life of the Company&#x2019;s vessels to be 25 years from the date of
        initial delivery from the shipyard. Second hand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. When regulations place limitations over the ability of a vessel to trade on a worldwide basis,
        its useful life is adjusted at the date such regulations are adopted.&lt;/div&gt;
</us-gaap:DepreciationDepletionAndAmortizationPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentSalvageValue
      contextRef="c20231231"
      decimals="-3"
      id="Fact_f8bf3aa852b440aba1eafb5b53e06101"
      unitRef="U001">300000</us-gaap:PropertyPlantAndEquipmentSalvageValue>
    <us-gaap:PropertyPlantAndEquipmentSalvageValue
      contextRef="c20231231"
      decimals="-3"
      id="Fact_ab50604de0624ff7b1af7efb77032d03"
      unitRef="U001">300000</us-gaap:PropertyPlantAndEquipmentSalvageValue>
    <us-gaap:PropertyPlantAndEquipmentSalvageValue
      contextRef="c20240630"
      decimals="-3"
      id="Fact_2765a7948983451ea022e8fc645a311c"
      unitRef="U001">430000</us-gaap:PropertyPlantAndEquipmentSalvageValue>
    <tops:ScrapRateEstimateDecreaseInDepreciationExpense
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_c9efa3dbc7ba461e9d99f4a6d65ce171"
      unitRef="U001">-492000</tops:ScrapRateEstimateDecreaseInDepreciationExpense>
    <tops:ScrapRateEstimateIncreaseInEarningsPerShareDiluted
      contextRef="c20240101to20240630"
      decimals="2"
      id="Fact_919664868fad4e4d8608edc143878e65"
      unitRef="U002">0.11</tops:ScrapRateEstimateIncreaseInEarningsPerShareDiluted>
    <tops:ScrapRateEstimateIncreaseInEarningsPerShareBasic
      contextRef="c20240101to20240630"
      decimals="2"
      id="Fact_35ae9c167177428cb75ed22595bdaa15"
      unitRef="U002">0.11</tops:ScrapRateEstimateIncreaseInEarningsPerShareBasic>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="c20240630"
      id="Fact_5d2adba510104fd891e3caeb159909b3">P25Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock
      contextRef="c20240101to20240630"
      id="Text_498164213a634096b509abe80446a1f4">
&lt;div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;"&gt;Recent Accounting Pronouncements Not Yet Adopted:&lt;/div&gt;

&lt;div style="font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"&gt; &lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;In November 2023, the FASB issued ASU 2023-07, which requires the disclosure of significant segment expenses that are part of an entity&#x2019;s segment
            measure of profit or loss and regularly provided to the chief operating decision maker. In addition, it adds or makes clarifications to other segment-related disclosures, such as clarifying that the disclosure requirements in ASC 280 are
            required for entities with a single reportable segment and that an entity may disclose multiple measures of segment profit and loss. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after
            December 15, 2024. Early adoption is permitted. The amendments should be adopted retrospectively. The Company is still evaluating the effect that the adoption of this accounting standard would have on these unaudited interim condensed
            consolidated financial statements and related disclosures. There are no other recent accounting pronouncements the adoption of which is expected to have a material effect on the Company&#x2019;s unaudited interim condensed consolidated financial
            statements in the current or any future periods.&lt;/div&gt;

&lt;div&gt;&lt;br/&gt;
          &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;In March 2024, the Securities and Exchange Commission (&#x201c;SEC&#x201d;) adopted climate-related reporting rules, The Enhancement and Standardization of
            Climate-Related Disclosures for Investors (the &#x201c;SEC Climate Reporting Rules&#x201d;). The SEC Climate Reporting Rules require for Non-Accelerated filers the following financial statement disclosures:&lt;/div&gt;

&lt;div style="text-align: justify;"&gt;&lt;br/&gt;
          &lt;/div&gt;

&lt;div&gt;
            &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 36pt; vertical-align: top; text-align: right;"&gt;
                    &lt;div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/div&gt;
                  &lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top;"&gt;
                    &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Expenditures and capitalized costs, excluding recoveries, incurred related to severe weather events and natural events are required, if
                      such expenditures exceed defined disclosure thresholds. In addition, a description of material estimates and assumptions used to produce the financial statement disclosures are required.&lt;/div&gt;
                  &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
          &lt;/div&gt;

&lt;div&gt;
            &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 36pt; vertical-align: top; text-align: right;"&gt;
                    &lt;div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/div&gt;
                  &lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top;"&gt;
                    &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;If the use of carbon offsets or renewable energy credits (RECs) are a material component of the registrant&#x2019;s plans to achieve
                      climate-related targets or goals, disclosure of carbon offsets and RECs beginning and ending balances, amounts expensed, capitalized costs and losses are presented in the financial statements.&lt;/div&gt;
                  &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
          &lt;/div&gt;

&lt;div&gt;&lt;br/&gt;
          &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;The disclosures will be phased in, with the financial statement disclosures required for annual periods beginning in 2027. The Company continues to
            evaluate the additional disclosures required.&lt;/div&gt;
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock
      contextRef="c20240101to20240630"
      id="Text_f7dd499009a945a19ede0c142b5f698e">
&lt;div&gt;
        &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"&gt;


  &lt;tr style="vertical-align: top;"&gt;

    &lt;td style="vertical-align: top; width: 27pt;"&gt;
                &lt;div style="font-weight: bold;"&gt;3.&lt;/div&gt;
              &lt;/td&gt;

    &lt;td style="align: left; vertical-align: top; width: auto;"&gt;
                &lt;div style="font-weight: bold;"&gt;Going Concern:&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The Company for the six months ended June 30, 2024 the Company realized a net income of $1,939 and generated cash flow from operations of $6,713. At June 30, 2024, the
      Company had a working capital deficit of $12,184, which includes an amount of $6,747 of unearned revenue. This amount represents current liabilities that do not require future cash settlement. As disclosed in Note 12, on July 12, 2024, the Company has
      entered into a share purchase agreement for the purchase of the company Seawolf Ventures Limited, a company affiliated with Mr. Evangelos J. Pistiolis, which owns the M/Y Para Bellvm for a consideration of $20,000, payable in installments up to February 12, 2025. Out of this commitment, as of the date of this report, the Company has already settled $11,100. &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;In the Company&#x2019;s opinion, the Company will be able to finance its working capital deficit in the next 12 months with cash on hand, operational cash flow, and
        anticipated successful completion of its refinancing. The Company believes it has the ability to continue as a going concern and consequently, the unaudited interim condensed consolidated financial statements have been prepared on a going concern
        basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.&lt;/div&gt;
</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:ProfitLoss
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_4693061c4bd9496497eeeb2637640fb0"
      unitRef="U001">1939000</us-gaap:ProfitLoss>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_49d7ed5a3c754b0c954f612911e6d71a"
      unitRef="U001">6713000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <tops:WorkingCapital
      contextRef="c20240630"
      decimals="-3"
      id="Fact_38967dfe43b2436c88942ab574e26fa4"
      unitRef="U001">-12184000</tops:WorkingCapital>
    <us-gaap:ContractWithCustomerLiabilityCurrent
      contextRef="c20240630"
      decimals="-3"
      id="Fact_6483de9b4ff04292b2f89a65fd2ca935"
      unitRef="U001">6747000</us-gaap:ContractWithCustomerLiabilityCurrent>
    <tops:BusinessCombinationPriceOfAcquisition
      contextRef="c20240712_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember"
      decimals="-3"
      id="Fact_7407b9e629204ae0ad5f188afcca1ac2"
      unitRef="U001">20000000</tops:BusinessCombinationPriceOfAcquisition>
    <tops:BusinessCombinationPaymentsToAcquireBusinesses
      contextRef="c20240805_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_SubsequentEventTypeAxis_SubsequentEventMember"
      decimals="-3"
      id="Fact_a69b12cf154246beabce4afe54807dc6"
      unitRef="U001">11100000</tops:BusinessCombinationPaymentsToAcquireBusinesses>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_f0a865e600944be292b8ef54b3effa8e">
&lt;div&gt;
        &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"&gt;


  &lt;tr style="vertical-align: top;"&gt;

    &lt;td style="vertical-align: top; width: 27pt;"&gt;
                &lt;div style="text-align: justify; font-weight: bold;"&gt;4.&lt;/div&gt;
              &lt;/td&gt;

    &lt;td style="align: left; vertical-align: top; width: auto;"&gt;
                &lt;div style="text-align: justify; font-weight: bold;"&gt;Vessels, net:&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The balances in the accompanying unaudited interim condensed consolidated balance sheets are analyzed as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&#160;&lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Vessel &lt;/div&gt;
              &lt;div style="font-weight: bold;"&gt;Cost&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Accumulated&lt;/div&gt;
              &lt;div style="font-weight: bold;"&gt; Depreciation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Net Book Value&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: middle; width: 64%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Balance,&#160;December 31, 2023&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;409,264&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;(34,554&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;374,710&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: middle; width: 64%;" valign="bottom"&gt;
              &lt;div&gt;&#x2014; Depreciation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;-&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;(6,673&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;(6,673&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: middle; width: 64%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Balance,&#160;June 30, 2024&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;409,264&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;(41,227&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;368,037&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The Company&#x2019;s vessel&#x2019;s titles have been transferred to their respective financing banks under each respective vessel&#x2019;s sale and leaseback agreement as a security.&lt;/div&gt;
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock
      contextRef="c20240101to20240630"
      id="Text_56893571b7bf47afb73a0d8f1cebfe2f">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The balances in the accompanying unaudited interim condensed consolidated balance sheets are analyzed as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&#160;&lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Vessel &lt;/div&gt;
              &lt;div style="font-weight: bold;"&gt;Cost&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Accumulated&lt;/div&gt;
              &lt;div style="font-weight: bold;"&gt; Depreciation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Net Book Value&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: middle; width: 64%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Balance,&#160;December 31, 2023&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;409,264&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;(34,554&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;374,710&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: middle; width: 64%;" valign="bottom"&gt;
              &lt;div&gt;&#x2014; Depreciation&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;-&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;(6,673&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;(6,673&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: middle; width: 64%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;Balance,&#160;June 30, 2024&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;409,264&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;(41,227&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;368,037&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="c20231231_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_5fc214c8f21b4e0cbc9ef9d5f245c324"
      unitRef="U001">409264000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="c20231231_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_74ef2ec6c09d43ad98c45482767ed699"
      unitRef="U001">34554000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="c20231231_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_94ec0501f9674b82b45908547046c038"
      unitRef="U001">374710000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:Depreciation
      contextRef="c20240101to20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_7029f7734b89486bbc5daa4557031b04"
      unitRef="U001">6673000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="c20240101to20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_bdd7dd717796435d91d50b21f07dafc0"
      unitRef="U001">6673000</us-gaap:Depreciation>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="c20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_a068cba16e704c75a2dae17d6a2b8829"
      unitRef="U001">409264000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="c20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
      id="Fact_46770e768627437fa2bd0955cb343f61"
      unitRef="U001">41227000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="c20240630_PropertyPlantAndEquipmentByTypeAxis_VesselsMember"
      decimals="-3"
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    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_9116cb0c0f084bbda59e9fca0896e58b">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;5.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-weight: bold;"&gt;Transactions with Related Parties:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div&gt;
        &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"&gt;


  &lt;tr style="vertical-align: top;"&gt;

    &lt;td style="vertical-align: top; width: 18pt;"&gt;
                &lt;div style="text-align: justify;"&gt;&lt;span style="font-weight: bold;"&gt;(a)&lt;/span&gt;&lt;/div&gt;
              &lt;/td&gt;

    &lt;td style="align: left; vertical-align: top; width: auto;"&gt;
                &lt;div style="text-align: justify;"&gt;&lt;span style="font-weight: bold; font-style: italic;"&gt;Central Mare &#x2013; Executive Officers and Other Personnel Agreements:&lt;/span&gt; On September 1, 2010, the Company entered into separate agreements with Central
                  Mare, a related party affiliated with the family of Mr. Evangelos J. Pistiolis, the Company&#x2019;s President and Chief Executive Officer, pursuant to which Central Mare provides the Company with its executive officers and other administrative
                  employees (Chief Executive Officer, Chief Financial Officer, Chief Technical Officer and Chief Operating Officer), for which Central Mare charged the Company $180 and $180 for the six months ended June 30, 2023 and 2024
                  respectively.&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt; vertical-align: top; align: right; font-weight: bold;"&gt;(b)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div&gt;&lt;span style="font-weight: bold; font-style: italic;"&gt;Central Shipping Inc (&#x201c;CSI&#x201d;) &#x2013; Letter Agreement and Management Agreements: &lt;/span&gt;On January 1, 2019, the Company entered into a letter agreement with CSI, a related party affiliated
                with the family of Mr. Evangelos J. Pistiolis, which detailed the services and fees for the management of the Company&#x2019;s fleet.&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; margin-left: 18pt;"&gt;The fees charged by and expenses relating to CSI for the six months ended June 30, 2023 and 2024 are as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="margin-left: 18pt;"&gt;
        &lt;table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: rgb(0, 0, 0); width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 28%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="6" style="vertical-align: top; white-space: nowrap;" valign="bottom"&gt;
                &lt;div style="text-align: center; font-weight: bold;"&gt;Six Months Ended June 30,&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; padding-bottom: 2px; width: 28%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; padding-bottom: 2px; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"&gt;
                &lt;div style="text-align: center; font-weight: bold;"&gt; 2023&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"&gt;
                &lt;div style="text-align: center; font-weight: bold;"&gt;2024&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 48%;" valign="bottom"&gt;
                &lt;div style="text-align: justify; font-weight: bold;"&gt;Presented in:&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 28%; background-color: rgb(204, 238, 255); text-align: left;"&gt;
                &lt;div&gt;Management fees&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;912&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;948&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Management fees - related parties -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td colspan="1" rowspan="2" style="vertical-align: middle; width: 28%; text-align: left;"&gt;
                &lt;div&gt;Superintendent fees&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;7&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;14&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left;"&gt;
                &lt;div&gt;Vessel operating expenses -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;- &lt;br/&gt;
              &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;74&lt;br/&gt;
              &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 48%; text-align: left;"&gt;
                &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Dry-docking costs -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
                &lt;div&gt;Accounting and reporting cost&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;180&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;180&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Management fees - related parties -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 28%; text-align: left; white-space: nowrap;"&gt;
                &lt;div&gt;Commission on charter hire agreements&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;514&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;508&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left;"&gt;
                &lt;div&gt;Voyage expenses - Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Financing fees&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;-&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;306&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Net in Current and Non-current portions of long-term debt &#x2013; Balance Sheet&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 28%;" valign="bottom"&gt;
                &lt;div style="text-align: justify; font-weight: bold;"&gt;Total&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div style="font-weight: bold;"&gt;1,613&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div style="font-weight: bold;"&gt;2,030&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;"&gt;(c)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div&gt;&lt;span style="font-weight: bold; font-style: italic;"&gt;Series F Shares to Africanus Inc (&#x201c;Africanus&#x201d;):&lt;/span&gt;&lt;span style="font-weight: bold;"&gt; &lt;/span&gt;On June 30, 2023 the Company declared a dividend of $2,484 for the six months ended June 30, 2023. As of December 31, 2023 and June 30, 2024 there were no dividends due to Africanus. On February 6, 2024 the Company redeemed the remaining 3,659,627 Series F Shares for $43,916.&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;"&gt;(d)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div&gt;&lt;span style="font-weight: bold; font-style: italic;"&gt;Charter party with Central Tankers Chartering Inc (&#x201c;CTC&#x201d;):&lt;/span&gt; For the six months ended June 30, 2023 and 2024 the CTC time charter generated $4,435 and $4,459 of revenue
                respectively, presented in Time charter revenues from related parties in the accompanying unaudited interim condensed consolidated statements of comprehensive income. As of June 30, 2024, there were no amounts due from CTC.&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div&gt; &lt;br/&gt;
      &lt;/div&gt;

&lt;div&gt;
        &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;"&gt;(e)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div&gt;&lt;span style="font-weight: bold; font-style: italic; font-size: 10pt; font-family: 'Times New Roman';"&gt;&lt;span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;Advances for Asset Acquisition to Related Party&lt;/span&gt;:&lt;/span&gt;&lt;span style="font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"&gt; &lt;/span&gt;&lt;span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;On June 14, 2024 the Company entered into a
                    non-binding letter of intent (&#x201c;No-Shop LOI&#x201d;) with Mr. Evangelos J. Pistiolis whereby the latter was precluded from marketing or selling the M/Y Para Bellvm (&lt;span style="text-indent: 0pt;"&gt;100&lt;/span&gt;% owned by him) except to the Company for &lt;span style="text-indent: 0pt;"&gt;one month&lt;/span&gt;. The
                    consideration for the No-Shop LOI was $&lt;span style="text-indent: 0pt;"&gt;1,000&lt;/span&gt;. The Company on July 12, 2024 entered into a share purchase agreement (&#x201c;SPA&#x201d;)
                    for the purchase of M/Y Para Bellvm and the No-Shop LOI consideration was netted-off with the consideration payable by the Company for the yacht&#x2019;s purchase (Note 12)&lt;/span&gt;&lt;span style="font-size: 10pt; font-family: 'Times New Roman';"&gt;.&lt;/span&gt;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div&gt; &lt;br/&gt;
      &lt;/div&gt;

&lt;div&gt;
          &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-style: normal; font-weight: bold;"&gt;(f)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                  &lt;div&gt;&lt;span style="font-weight: bold; font-style: italic; font-size: 10pt; font-family: 'Times New Roman';"&gt;&lt;span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;&lt;span style="color: rgb(0, 0, 0); font-style: italic; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 700; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;Personal Guarantee
                          for HSBC loan&lt;/span&gt;&lt;/span&gt;:&lt;/span&gt;&lt;span style="font-weight: bold; font-size: 10pt; font-family: 'Times New Roman';"&gt; &lt;/span&gt;&lt;span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;On January 15, 2024 the Company entered into a bridge loan with HSBC Private Bank (Suisse) SA (&#x201c;HSBC&#x201d;) (Note 7).&lt;/span&gt;
                    As a prerequisite for granting the loan to the Company, HSBC requested a personal guarantee from Mr. Evangelos J. Pistiolis, which he provided in exchange for an arrangement fee of&lt;span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt; &lt;span style="text-indent: 0pt;"&gt;1.00&lt;/span&gt;%. Since the loan was drawn-down and shortly after repaid, the Company accelerated the amortization of this arrangement fee that resulted in an expense of $&lt;span style="text-indent: 0pt;"&gt;280&lt;/span&gt;, included in Interest and finance costs in the accompanying Statement of comprehensive income&lt;/span&gt;&lt;span style="font-size: 10pt; font-family: 'Times New Roman';"&gt;.&lt;/span&gt;&lt;/div&gt;
                &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
           &lt;/div&gt;
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralMareMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_1ccb09cc900b4d628cbbc9d244572340"
      unitRef="U001">180000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralMareMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_f8f0bbc70d474fce9aebeb0fd80df4e1"
      unitRef="U001">180000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock
      contextRef="c20240101to20240630_RelatedPartyTransactionsByRelatedPartyAxis_CentralShippingIncMember"
      id="Text_79982444d3df492090d1ec9d754671bc">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; margin-left: 18pt;"&gt;The fees charged by and expenses relating to CSI for the six months ended June 30, 2023 and 2024 are as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="margin-left: 18pt;"&gt;
        &lt;table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: rgb(0, 0, 0); width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 28%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="6" style="vertical-align: top; white-space: nowrap;" valign="bottom"&gt;
                &lt;div style="text-align: center; font-weight: bold;"&gt;Six Months Ended June 30,&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; padding-bottom: 2px; width: 28%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; padding-bottom: 2px; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"&gt;
                &lt;div style="text-align: center; font-weight: bold;"&gt; 2023&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"&gt;
                &lt;div style="text-align: center; font-weight: bold;"&gt;2024&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 48%;" valign="bottom"&gt;
                &lt;div style="text-align: justify; font-weight: bold;"&gt;Presented in:&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 28%; background-color: rgb(204, 238, 255); text-align: left;"&gt;
                &lt;div&gt;Management fees&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;912&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;948&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Management fees - related parties -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td colspan="1" rowspan="2" style="vertical-align: middle; width: 28%; text-align: left;"&gt;
                &lt;div&gt;Superintendent fees&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;7&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;14&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left;"&gt;
                &lt;div&gt;Vessel operating expenses -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;- &lt;br/&gt;
              &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;74&lt;br/&gt;
              &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 48%; text-align: left;"&gt;
                &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Dry-docking costs -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255); white-space: nowrap;"&gt;
                &lt;div&gt;Accounting and reporting cost&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;180&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;180&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Management fees - related parties -Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 28%; text-align: left; white-space: nowrap;"&gt;
                &lt;div&gt;Commission on charter hire agreements&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;514&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div&gt;508&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left;"&gt;
                &lt;div&gt;Voyage expenses - Statement of comprehensive income&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 28%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Financing fees&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;-&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
                &lt;div&gt;306&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%; text-align: left; background-color: rgb(204, 238, 255);"&gt;
                &lt;div&gt;Net in Current and Non-current portions of long-term debt &#x2013; Balance Sheet&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 28%;" valign="bottom"&gt;
                &lt;div style="text-align: justify; font-weight: bold;"&gt;Total&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div style="font-weight: bold;"&gt;1,613&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
                &lt;div style="font-weight: bold;"&gt;2,030&lt;/div&gt;
              &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td style="vertical-align: bottom; width: 48%;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <tops:ManagementFees
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_ad43a5371bb2414aaec43c164e4edc50"
      unitRef="U001">912000</tops:ManagementFees>
    <tops:ManagementFees
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_cd5dd1317dbf43299f149be408da55ec"
      unitRef="U001">948000</tops:ManagementFees>
    <tops:SuperintendentFees
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VesselOperatingExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_a955307b8ad64923b8e92ee48778715a"
      unitRef="U001">7000</tops:SuperintendentFees>
    <tops:SuperintendentFees
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VesselOperatingExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_e72c81d29a2c405288278ed55c542e91"
      unitRef="U001">14000</tops:SuperintendentFees>
    <tops:SuperintendentFees
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_DryDockingCostsMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_667e54ad67214d10b75031ca561f963e"
      unitRef="U001">0</tops:SuperintendentFees>
    <tops:SuperintendentFees
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_DryDockingCostsMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_32e25b58d7bf4265ae9419673c50928a"
      unitRef="U001">74000</tops:SuperintendentFees>
    <tops:AccountingAndReportingCosts
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_e6aa8b2b932a4d9da9099aca1fc9d279"
      unitRef="U001">180000</tops:AccountingAndReportingCosts>
    <tops:AccountingAndReportingCosts
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_RelatedPartyManagementFeesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_547ce7f5ee9249eaa6d9a2c6113fcbb2"
      unitRef="U001">180000</tops:AccountingAndReportingCosts>
    <tops:CommissionOnCharterHireAgreements
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VoyageExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_de0729945fe045c6939f5042e7dd3500"
      unitRef="U001">514000</tops:CommissionOnCharterHireAgreements>
    <tops:CommissionOnCharterHireAgreements
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_IncomeStatementLocationAxis_VoyageExpensesMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_f975f683e9764269978414fa1253c315"
      unitRef="U001">508000</tops:CommissionOnCharterHireAgreements>
    <tops:FinancingFeesCapitalized
      contextRef="c20230630_BalanceSheetLocationAxis_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_500d74874ba2476bb4a626501ae13f70"
      unitRef="U001">0</tops:FinancingFeesCapitalized>
    <tops:FinancingFeesCapitalized
      contextRef="c20240630_BalanceSheetLocationAxis_CurrentPortionAndNonCurrentPortionOfLongTermDebtMember_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_76fd87fe43ae4b05823603ef955e72d4"
      unitRef="U001">306000</tops:FinancingFeesCapitalized>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_94c18ba0f9914dc68afa420d19b1b40a"
      unitRef="U001">1613000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralShippingIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_4ad076dd2cac4e61a4bf3c43ffcbaf82"
      unitRef="U001">2030000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <tops:TemporaryEquityDividendsCash
      contextRef="c20230101to20230630_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember"
      decimals="-3"
      id="Fact_12dbb6c384cf42889130fd98966e9527"
      unitRef="U001">2484000</tops:TemporaryEquityDividendsCash>
    <tops:TemporaryEquityDividendsPayableCurrent
      contextRef="c20231231_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember"
      decimals="-3"
      id="Fact_fdf8a62ad4cd4533bec159ca777c28cc"
      unitRef="U001">0</tops:TemporaryEquityDividendsPayableCurrent>
    <tops:TemporaryEquityDividendsPayableCurrent
      contextRef="c20240630_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember"
      decimals="-3"
      id="Fact_15cc2826359a40ebafec9954c208a1a3"
      unitRef="U001">0</tops:TemporaryEquityDividendsPayableCurrent>
    <tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodShares
      contextRef="c20240206to20240206_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember"
      decimals="0"
      id="Fact_994a6dac3b2e47e1bf66ffc71ed9828b"
      unitRef="U003">3659627</tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodShares>
    <tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodValue
      contextRef="c20240206to20240206_CounterpartyNameAxis_AfricanusIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember_StatementClassOfStockAxis_SeriesFPreferredStockMember"
      decimals="-3"
      id="Fact_afea6a59ed914499b2b3d7fdca53098f"
      unitRef="U001">43916000</tops:TemporaryEquityStockRedeemedOrCalledDuringPeriodValue>
    <us-gaap:OperatingLeaseLeaseIncome
      contextRef="c20230101to20230630_CounterpartyNameAxis_CentralTankersCharteringIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_c7dfa59545b244d3ad5400f569c966ed"
      unitRef="U001">4435000</us-gaap:OperatingLeaseLeaseIncome>
    <us-gaap:OperatingLeaseLeaseIncome
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralTankersCharteringIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_f172b9f7edaf43878be715d26360a09c"
      unitRef="U001">4459000</us-gaap:OperatingLeaseLeaseIncome>
    <us-gaap:OtherReceivables
      contextRef="c20240630_CounterpartyNameAxis_CentralTankersCharteringIncMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_3f3a8bd0e6014acbb4fec2debc368eeb"
      unitRef="U001">0</us-gaap:OtherReceivables>
    <tops:PercentageOwnershipOfYacht
      contextRef="c20240614_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="2"
      id="Fact_a9e24f280c9c4db7ae30e8c60bc84163"
      unitRef="U004">1</tops:PercentageOwnershipOfYacht>
    <tops:NoShopClauseTerm
      contextRef="c20240101to20240630_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      id="Fact_ffb042bcd1614e42a2d0d16ab10c90eb">P1M</tops:NoShopClauseTerm>
    <tops:NoShopClauseConsiderationPaid
      contextRef="c20240614to20240614_BusinessAcquisitionAxis_SeawolfVenturesLimitedMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_a7ebb35538e44fa48ee8763695f818f2"
      unitRef="U001">1000000</tops:NoShopClauseConsiderationPaid>
    <tops:DebtInstrumentArrangementFeePercentage
      contextRef="c20240115to20240115_DebtInstrumentAxis_HsbcLoanMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="4"
      id="Fact_ed52d7c145274f9cb29ce326491abc50"
      unitRef="U004">0.01</tops:DebtInstrumentArrangementFeePercentage>
    <tops:DebtInstrumentArrangementFee
      contextRef="c20240101to20240630_DebtInstrumentAxis_HsbcLoanMember_RelatedPartyTransactionsByRelatedPartyAxis_RelatedPartyMember"
      decimals="-3"
      id="Fact_72c378c89a1847008bb483f03469a78c"
      unitRef="U001">280000</tops:DebtInstrumentArrangementFee>
    <us-gaap:LesseeOperatingLeasesTextBlock
      contextRef="c20240101to20240630"
      id="Text_adb61a1aa08e487ea7881abd9f6bd868">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;6.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-weight: bold;"&gt;Leases&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Future minimum operating lease payments:&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The Company&#x2019;s future minimum operating lease payments required to be made after June 30, 2024, relating to the bareboat chartered-in vessels M/T Eco Bel Air and M/T
        Eco Beverly Hills are as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Year ending &lt;span style="text-indent: 0pt;"&gt;December 31&lt;/span&gt;,&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;Bareboat charter lease payments&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2024&lt;/span&gt; (remainder)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;4,942&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2025&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;6,777&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;11,719&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Less imputed interest&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;872&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total Lease Liability&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;10,847&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; text-indent: -9pt; margin-left: 9pt; width: 88%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Presented as follows:&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Current portion of Operating lease liabilities&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;7,669&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Non-current portion of Operating lease liabilities&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;3,178&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The average remaining lease term on our chartered-in contracts greater than 12 months is 17.2 months.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The bareboat chartered-in vessels generated revenue for the six months ended June 30, 2024 amounting to $7,863. The discount rate used to calculate the present value of lease payments was calculated by taking into account the original lease term and lease payments and was
        estimated to be 6.72% (same as the weighted average discount rate), which was the Company&#x2019;s estimated incremental borrowing rate, at the
        inception of the lease, that reflects the interest the Company would have to pay to borrow funds on a collateralized basis over a similar term and similar economic environment. The cash paid for operating leases with original terms greater than 12
        months was $5,096 for the six months ended June 30, 2024.&lt;/div&gt;
</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock
      contextRef="c20240101to20240630"
      id="Text_7dca6edb9cb04cd29195a8d702407b28">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The Company&#x2019;s future minimum operating lease payments required to be made after June 30, 2024, relating to the bareboat chartered-in vessels M/T Eco Bel Air and M/T
        Eco Beverly Hills are as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Year ending &lt;span style="text-indent: 0pt;"&gt;December 31&lt;/span&gt;,&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;Bareboat charter lease payments&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; padding-bottom: 2px; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2024&lt;/span&gt; (remainder)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;4,942&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2025&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;6,777&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;11,719&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Less imputed interest&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;872&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total Lease Liability&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;10,847&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; text-indent: -9pt; margin-left: 9pt; width: 88%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Presented as follows:&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Current portion of Operating lease liabilities&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;7,669&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Non-current portion of Operating lease liabilities&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;3,178&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear
      contextRef="c20240630"
      decimals="-3"
      id="Fact_7bc108a6365947a29b195aacdac10037"
      unitRef="U001">4942000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
      contextRef="c20240630"
      decimals="-3"
      id="Fact_d3053fc15e71464ca26f01f1f5780abc"
      unitRef="U001">6777000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue
      contextRef="c20240630"
      decimals="-3"
      id="Fact_d61e4868786a41faa9329a59edf03062"
      unitRef="U001">11719000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
      contextRef="c20240630"
      decimals="-3"
      id="Fact_911182e070a94d6d9b6ac0729d74472b"
      unitRef="U001">872000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability
      contextRef="c20240630"
      decimals="-3"
      id="Fact_8c2f0873f2724dd69aba5098ee71a711"
      unitRef="U001">10847000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiabilityCurrent
      contextRef="c20240630"
      decimals="-3"
      id="Fact_a24b12b719b641319ab8427d63d01e5d"
      unitRef="U001">7669000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent
      contextRef="c20240630"
      decimals="-3"
      id="Fact_55f1bb0c5062436ca42950ce05d08df6"
      unitRef="U001">3178000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1
      contextRef="c20240630"
      id="Fact_babe3ef19f6c4c29a8738fce8220f34b">P17M6D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseLeaseIncome
      contextRef="c20240101to20240630_PropertyPlantAndEquipmentByTypeAxis_MTEcoBelAirAndMTEcoBeverlyHillsMember"
      decimals="-3"
      id="Fact_c58f43311e6b4303869e9e6f8028f08e"
      unitRef="U001">7863000</us-gaap:OperatingLeaseLeaseIncome>
    <us-gaap:LesseeOperatingLeaseDiscountRate
      contextRef="c20240630"
      decimals="4"
      id="Fact_294599e22e5a4295aff7355c8db5a8d5"
      unitRef="U004">0.0672</us-gaap:LesseeOperatingLeaseDiscountRate>
    <us-gaap:OperatingLeasePayments
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_f8ad2f30ee21476ab7334fd5c2f6b4ba"
      unitRef="U001">5096000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasesOfLessorDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_6d349cf1ebf44636b564df7e373c2806">
&lt;div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Lease arrangements, under which the Company acts as the lessor&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Charter agreements:&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;As of June 30, 2024, the Company operated one vessel
        (M/T Marina Del Ray) under a time charter with Weco Tankers A/S, one vessel (M/T Eco Oceano Ca) under a time charter with CTC, two vessels (M/T Eco West Coast and M/T Eco Malibu) with Clearlake Shipping Pte Ltd and four vessels (M/T&#x2019;s Eco Bel Air, Eco Beverly Hills, Julius Caesar and Legio X Equestris) under time charters with Trafigura Maritime Logistics Pte Ltd.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Future minimum time-charter receipts of the Company&#x2019;s vessels in operation as of June 30, 2024, based on commitments relating to non-cancellable time charter
        contracts, are as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Year ending &lt;span style="text-indent: 0pt;"&gt;December 31&lt;/span&gt;,&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: middle; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;Time Charter receipts&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2024&lt;/span&gt; (remaining)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;42,402&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2025&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;85,085&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2026&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;60,782&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2027&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;36,816&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2028&lt;/span&gt; and thereafter&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;81,173&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;306,258&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;In arriving at the minimum future charter revenues, an estimated 20 days
        off-hire time to perform scheduled dry-docking in the year the drydocking is expected on each vessel has been deducted, and it has been assumed that no additional off-hire time is incurred, although there is no assurance that such estimate will be
        reflective of the actual off-hire in the future.&lt;/div&gt;
</us-gaap:OperatingLeasesOfLessorDisclosureTextBlock>
    <tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements
      contextRef="c20240101to20240630_CounterpartyNameAxis_WecoTankersASMember"
      decimals="INF"
      id="Fact_3d24561289ce4e8dae6ddc4fe31c2fd9"
      unitRef="U005">1</tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements>
    <tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements
      contextRef="c20240101to20240630_CounterpartyNameAxis_CentralTankersCharteringIncMember"
      decimals="INF"
      id="Fact_d428131d3c77435cb4dab900047f66d5"
      unitRef="U005">1</tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements>
    <tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements
      contextRef="c20240101to20240630_CounterpartyNameAxis_ClearlakeShippingPteLtdMember"
      decimals="INF"
      id="Fact_0aff0926772e43b0b57358aebd4fd68a"
      unitRef="U005">2</tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements>
    <tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements
      contextRef="c20240101to20240630_CounterpartyNameAxis_TrafiguraMaritimeLogisticsPteLtdMember"
      decimals="INF"
      id="Fact_ee5db46aeb054b2ca7d79e8cc4f69438"
      unitRef="U005">4</tops:LessorOperatingLeaseNumberOfVesselsOperatedUnderLeaseAgreements>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock
      contextRef="c20240101to20240630"
      id="Text_371e7f5a9cbd40f3b2de0951d073c77a">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Future minimum time-charter receipts of the Company&#x2019;s vessels in operation as of June 30, 2024, based on commitments relating to non-cancellable time charter
        contracts, are as follows:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Year ending &lt;span style="text-indent: 0pt;"&gt;December 31&lt;/span&gt;,&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: middle; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;Time Charter receipts&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2024&lt;/span&gt; (remaining)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;42,402&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2025&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;85,085&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2026&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;60,782&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2027&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div&gt;36,816&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 88%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;span style="text-indent: 0pt;"&gt;2028&lt;/span&gt; and thereafter&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div&gt;81,173&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 88%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;306,258&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
</us-gaap:LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear
      contextRef="c20240630"
      decimals="-3"
      id="Fact_fd623161854c4cfe83e20a404ac88ba3"
      unitRef="U001">42402000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths
      contextRef="c20240630"
      decimals="-3"
      id="Fact_fcf9858fa7c64e2d90ab681ca37bc299"
      unitRef="U001">85085000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedTwoYears
      contextRef="c20240630"
      decimals="-3"
      id="Fact_7273e6c55c62462b8aab718f6d6632c3"
      unitRef="U001">60782000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedTwoYears>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceivedThreeYears
      contextRef="c20240630"
      decimals="-3"
      id="Fact_27f8ede76a6642eaabdac848fcb86bc8"
      unitRef="U001">36816000</us-gaap:LessorOperatingLeasePaymentsToBeReceivedThreeYears>
    <tops:LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter
      contextRef="c20240630"
      decimals="-3"
      id="Fact_18c18ceec23a4cd0b71c3b598218c631"
      unitRef="U001">81173000</tops:LessorOperatingLeasePaymentToBeReceivedYearFourAndAfter>
    <us-gaap:LessorOperatingLeasePaymentsToBeReceived
      contextRef="c20240630"
      decimals="-3"
      id="Fact_c93d8bee88c2462e90f214366dfa6843"
      unitRef="U001">306258000</us-gaap:LessorOperatingLeasePaymentsToBeReceived>
    <tops:EstimatedOffHireTimePeriod
      contextRef="c20240101to20240630"
      id="Fact_1864a1e890e54418b1d9e00cb7123172">P20D</tops:EstimatedOffHireTimePeriod>
    <us-gaap:DebtDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_e7e5ce02002945a295cf1d0f17d348ad">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;7.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
            &lt;div style="font-weight: bold;"&gt;Debt:&lt;/div&gt;
          &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Details of the Company&#x2019;s credit facilities are discussed in Note 7 of the Company&#x2019;s annual financial statements for the year ended December 31, 2023 and changes in the
      six months ended June 30, 2024 are discussed below.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold;"&gt;Bank / Vessel(s)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="6" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;December 31,&lt;/div&gt;
            &lt;div style="font-weight: bold;"&gt;2023 &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;June 30,&lt;/div&gt;
            &lt;div style="font-weight: bold;"&gt;2024 &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total long term debt:&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;2&lt;sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"&gt;nd&lt;/sup&gt; AVIC Facility (M/T Eco West Coast) &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;40,817
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;39,717
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Huarong Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Eco Malibu&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;41,000&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;39,900&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Cargill Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Eco Marina Del Ray&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;23,094&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;-&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;2&lt;sup&gt;nd&lt;/sup&gt; CMBFL Facility (M/T Eco Marina Del Ray)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;- &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;28,000 &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;sup&gt;1st&lt;/sup&gt; CMBFL Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Julius Caesar and M/T Legio X Equestris&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;98,552&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;123,618&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;1&lt;sup&gt;st&lt;/sup&gt; AVIC Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Eco Oceano Ca&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;42,777&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;41,422&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total long term debt&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;246,240&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;272,657&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Less: Deferred finance fees&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;(4,279&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;(6,450&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
          &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Less: Debt discount relating to Vessel fair value participation liability&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;(1,463
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;) &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;-
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
              &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Total long term debt net of deferred finance fees and debt discounts&lt;/div&gt;
            &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000; font-weight: bold;"&gt;240,498&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000; font-weight: bold;"&gt;266,207&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Presented:&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
              &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Current portion of long-term debt&lt;/div&gt;
            &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;12,418&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;13,993&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: top; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Long term debt&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;228,080
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;252,214
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total Debt net of deferred finance fees&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;240,498&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;266,207&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;span style="text-decoration: underline;"&gt;&lt;span style="font-weight: bold; font-style: italic;"&gt;Cargill Facility&lt;/span&gt;&lt;/span&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt; &lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;span style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;"&gt;On June 29, 2018 the Company entered into a Sale and Leaseback agreement (&#x201c;SLB&#x201d;) and a five-year time charter with Cargill International SA (&#x201c;Cargill&#x201d;), a non-affiliated party, for its newbuilding vessel M/T Eco Marina Del Ray delivered in March 2019.
          Consummation of the SLB took place on the vessel&#x2019;s delivery date. Following the sale, the Company bareboat chartered back the vessel at a bareboat hire rate of $8,600 per day and simultaneously the vessel commenced its five-year time
          charter with Cargill. As part of this transaction, the Company had the obligation to buy back the vessel at the end of the five-year
          period for $22,671. The Company had also entered into a fair value appreciation sharing agreement with Cargill whereby it would share
          with the latter 25% of the excess of the fair market value of the vessel over a predetermined amount amortized on a daily basis to the
          facility&#x2019;s maturity when the vessel was sold or when the loan matured. As a result of Cargill&#x2019;s entitlement to participate in the appreciation of the market value of the vessel and the Company recognized a participation liability of $5,000 as of December 31, 2023, presented in &#x201c;Vessel fair value participation liability&#x201d; in the consolidated balance sheets, with a corresponding debit
          to a debt discount account, presented contra to the loan balance. The Company purchased the vessel on May 1, 2024, on which date the value of the Fair value participation was $4,956. During the six months ended June 30, 2024, the Company amortized $1,419
          of Debt discount related to this fair value participation liability, such amortization is presented in Interest and finance costs in the unaudited interim condensed consolidated statements of comprehensive income&lt;/span&gt;.&lt;/span&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt; &lt;br/&gt;
      &lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="text-decoration: underline;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; font-variant: normal; text-transform: none;"&gt;1st CMBFL SLBs&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;br/&gt;
      &lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;On November 23, 2021 the Company entered into an SLB with China Merchants Bank Financial Leasing Co. Ltd. (&#x201c;CMBFL&#x201d;), for its vessels M/T Julius Caesar and M/T Legio X Equestris. Consummation of the SLB took place on January
          17 and March 2, 2022, respectively (the &#x201c;Old CMBFL SLBs&#x201d;). Following the sale, the Company has bareboat chartered back the vessels for a period of eight years at bareboat hire rates comprising of 32 consecutive quarterly installments of $675 and a balloon payment of $32,403 payable together with the last installment, plus interest based on the three months LIBOR (that was switched to Term SOFR in July 2023 and September 2023 for M/T Julius Caesar and M/T Legio X Equestris respectively) plus 2.60%.&lt;/span&gt;&lt;br/&gt;
      &lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt; &lt;br/&gt;
        &lt;/span&gt;&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;On January 16 and January 23, 2024, the Company exercised its purchase options under the Old CMBFL SLBs and took full ownership of M/Ts Julius Caesar and Legio X Equestris for $48,604 and $49,272 respectively.
        Following the vessels purchase that was facilitated via Company&#x2019;s cash and a short-term revolving bridge loan from HSBC Private Bank (Suisse) SA (&#x201c;HSBC&#x201d; and the &#x201c;HSBC Bridge&#x201d;), the Company on January 18 and January 25, 2024 concluded SLBs (the &#x201c;1st
        CMBFL SLBs&#x201d;) for the financing of M/Ts Julius Caesar and Legio X Equestris respectively from the same institution (CMBFL). The duration of the 1st CMBFL SLBs is for eight years and the Company has continuous options, after the first year, to buy back the vessels at purchase prices stipulated in the 1st CMBFL SLBs depending on when the option will be exercised and at the end of
        the eight-year period the Company has an option to buy back the vessels for a consideration of $37,500 per vessel. The 1st CMBFL SLBs have a fixed bareboat hire rate of $7,300
        per annum that includes both interest and repayment. The consideration from the 1st CMBFL SLBs amounted to $125,000 ($62,500 per vessel) and the SLBs have similar customary covenants and event of default clauses as the SLBs that preceded them with CMBFL. Under the
        HSBC Bridge the Company drew down $20,000 on January 16, 2024 for the purchase of M/T Julius Caesar that were repaid on January 18,
        2024 and another $8,000 on January 23, 2024 for the purchase of M/T Legio X Equestris that were repaid on January 25, 2024. The HSBC
        Bridge was for a maximum amount of $24,000 at any time, carried an interest of 3% plus term SOFR and was guaranteed by Mr. Evangelos J. Pistiolis, for which guarantee Mr. Evangelos J. Pistiolis charged the Company a 1% fee on the amounts drawn down.&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;br/&gt;
        &lt;/span&gt;&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;The 1st CMBFL SLBs were accounted for as a financing transaction, as control will remain with the Company and the two vessels will continue to be recorded as assets on the Company&#x2019;s balance sheet. In addition, the Company has continuous options to repurchase the vessels below fair value.
        Finally, the Company treated the 1st CMBFL SLBs as a debt modification (refinancing) of the Old CMBFL SLBs.&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;br/&gt;
        &lt;/span&gt;&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="text-decoration: underline;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; font-variant: normal; text-transform: none;"&gt;2nd CMBFL SLB&lt;/span&gt;&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;br/&gt;
        &lt;/span&gt;&lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;On May
      1, 2024 the Company consummated an SLB with CMBFL (the &#x201c;2nd CMBFL SLB&#x201d;), for its vessel M/T Eco Marina Del Ray. Following the sale, the Company has bareboat chartered back the vessel for a period of seven years at bareboat hire rates comprising of 28 consecutive quarterly installments of $500 and a
      balloon payment of $14,000 payable together with the last installment, plus interest based on the three months Term &lt;span style="-sec-ix-hidden:Fact_de418613747646328f8ff31ac3b29715"&gt;SOFR&lt;/span&gt; plus 2.60%.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;As part
      of this transaction, the Company has continuous options to buy back the vessel at purchase prices stipulated in the bareboat agreement depending on when the option will be exercised and at the end of the seven-year period it has an option to buy back the vessel at a cost represented by the balloon payment. The gross proceeds from the sale were $28,000.&lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt; &lt;br/&gt;
    &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt; The 2nd
      CMBFL SLB contains customary covenants and event of default clauses, including cross-default provisions and restrictive covenants and performance requirements including (i) a ratio of total net debt to the aggregate market value of the Company&#x2019;s
      fleet, current or future, of no more than 75% and (ii) minimum free liquidity of $500 per vessel at the guarantor&#x2019;s level. Additionally, the 2nd CMBFL SLB contains restrictions on the shipowning company incurring further indebtedness or guarantees and paying
      dividends when in default or if such dividend payment would result in an event of default or termination event under the 2nd CMBFL SLB. The same dividend restrictions apply to the Company as well. The 2nd CMBFL SLB has a change of control provision
      whereby there may not be a change of control of the Company, save with the prior written consent of the financier.&lt;br/&gt;
    &lt;/div&gt;

&lt;div&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt; &lt;/span&gt;&lt;br/&gt;&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;The
        2nd CMBFL SLB is secured mainly by the following:&lt;/div&gt;

&lt;div&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;
              &lt;div&gt;Ownership of M/T Eco Marina Del Ray;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;
              &lt;div&gt;Assignment of insurances and earnings of M/T Eco Marina Del Ray;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;
              &lt;div&gt;Specific assignment of any time charters of M/T Eco Marina Del Ray with duration of more than 12 months;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Corporate guarantee of the Company;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Pledge of the shares of M/T Eco Marina Del Ray&#x2019;s shipowning subsidiary;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Pledge over the earnings account of M/T Eco Marina Del Ray.&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt; &lt;span style="text-decoration: underline;"&gt;&lt;br/&gt;
      &lt;/span&gt;&lt;/div&gt;

&lt;div style="text-align: justify;"&gt; &lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;The 2nd CMBFL SLB was accounted for as a financing transaction, as control will remain with the Company and the vessel will continue to be recorded as an asset on the Company&#x2019;s balance sheet. In addition, the Company has continuous options
        to repurchase the vessel below fair value.&lt;/span&gt;&lt;/div&gt;

&lt;div&gt;&lt;span style="text-decoration: underline;"&gt;&lt;br/&gt;
    &lt;/span&gt;&lt;/div&gt;

&lt;div style="text-align: justify;"&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-size: 13.3333px; font-style: normal; font-variant: normal; text-transform: none;"&gt;As of June 30, 2024, the Company was in compliance with all debt covenants with respect to its credit facilities. The fair value of debt outstanding on June 30, 2024, after excluding unamortized financing fees, amounted to $268,250 when valuing the 1st CMBFL SLBs on the basis of the Commercial Interest Reference Rates (&#x201c;CIRR&#x201d;s) as applicable on June 30, 2024, which is
        considered to be a Level 2 item in accordance with the fair value hierarchy. As of June 30, 2024 the applicable average SOFR was 5.3%.&lt;/span&gt;&lt;span style="text-decoration: underline;"&gt;&lt;br/&gt;
      &lt;/span&gt; &lt;/div&gt;
</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfDebtTableTextBlock
      contextRef="c20240101to20240630"
      id="Text_f93ba33b16f447bb9a3b52885332e084">
&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Details of the Company&#x2019;s credit facilities are discussed in Note 7 of the Company&#x2019;s annual financial statements for the year ended December 31, 2023 and changes in the
      six months ended June 30, 2024 are discussed below.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
    &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold;"&gt;Bank / Vessel(s)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="6" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;December 31,&lt;/div&gt;
            &lt;div style="font-weight: bold;"&gt;2023 &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom; text-align: center; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;June 30,&lt;/div&gt;
            &lt;div style="font-weight: bold;"&gt;2024 &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total long term debt:&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: top;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;2&lt;sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"&gt;nd&lt;/sup&gt; AVIC Facility (M/T Eco West Coast) &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;40,817
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;39,717
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Huarong Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Eco Malibu&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;41,000&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;39,900&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Cargill Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Eco Marina Del Ray&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;23,094&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;-&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;2&lt;sup&gt;nd&lt;/sup&gt; CMBFL Facility (M/T Eco Marina Del Ray)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;- &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;28,000 &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;&lt;sup&gt;1st&lt;/sup&gt; CMBFL Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Julius Caesar and M/T Legio X Equestris&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;98,552&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div&gt;123,618&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;1&lt;sup&gt;st&lt;/sup&gt; AVIC Facility (&lt;span style="text-indent: 0pt;"&gt;M/T Eco Oceano Ca&lt;/span&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;42,777&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div&gt;41,422&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total long term debt&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;246,240&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;272,657&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Less: Deferred finance fees&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;(4,279&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;(6,450&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
            &lt;div style="color: #000000;"&gt;)&lt;/div&gt;
          &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Less: Debt discount relating to Vessel fair value participation liability&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;(1,463
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;) &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;-
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
              &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Total long term debt net of deferred finance fees and debt discounts&lt;/div&gt;
            &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000; font-weight: bold;"&gt;240,498&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="color: #000000; font-weight: bold;"&gt;266,207&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; text-indent: -9pt; margin-left: 9pt;"&gt;Presented:&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: top; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
              &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Current portion of long-term debt&lt;/div&gt;
            &lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;12,418&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;13,993&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: top; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Long term debt&lt;/div&gt;
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    &lt;td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;228,080
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; font-weight: bold; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;252,214
          &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
            &lt;div style="text-align: justify; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Total Debt net of deferred finance fees&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;240,498&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
            &lt;div style="font-weight: bold;"&gt;266,207&lt;/div&gt;
          &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


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      contextRef="c20240630_DebtInstrumentAxis_SecondCmbflFacilityMember"
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    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="c20231231_DebtInstrumentAxis_CmbflFacilityMember"
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      contextRef="c20240630_DebtInstrumentAxis_CmbflFacilityMember"
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    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="c20231231_DebtInstrumentAxis_AvicFacilityMember"
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      id="Fact_f5ebc3733a3841eda5c83934469063a9"
      unitRef="U001">42777000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="c20240630_DebtInstrumentAxis_AvicFacilityMember"
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    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="c20240630"
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    <us-gaap:DeferredFinanceCostsNet
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      decimals="-3"
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    <us-gaap:DebtInstrumentUnamortizedDiscountCurrent
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      decimals="-3"
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    <us-gaap:LongTermDebt
      contextRef="c20240630"
      decimals="-3"
      id="Fact_31760ac979e24cc79384d373bf429dac"
      unitRef="U001">266207000</us-gaap:LongTermDebt>
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      contextRef="c20231231"
      decimals="-3"
      id="Fact_15f2384a0cd240f29045085421f1f28a"
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    <us-gaap:LongTermDebtCurrent
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      decimals="-3"
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      contextRef="c20231231"
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    <us-gaap:LongTermDebtNoncurrent
      contextRef="c20240630"
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    <us-gaap:LongTermDebt
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      unitRef="U001">5000000</tops:VesselFairValueParticipationLiabilityCurrent>
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      unitRef="U001">675000</us-gaap:DebtInstrumentPeriodicPayment>
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    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
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    <us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment
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      contextRef="c20240118to20240118_DebtInstrumentAxis_HsbcBridgeFacilityMember"
      decimals="-3"
      id="Fact_95fbe94fef404c76a8fa9a88ff45fc0c"
      unitRef="U001">20000000</us-gaap:RepaymentsOfShortTermDebt>
    <us-gaap:RepaymentsOfShortTermDebt
      contextRef="c20240125to20240125_DebtInstrumentAxis_HsbcBridgeFacilityMember"
      decimals="-3"
      id="Fact_9592170d28b74c4e90b457c8e7ab9eb1"
      unitRef="U001">8000000</us-gaap:RepaymentsOfShortTermDebt>
    <us-gaap:ProceedsFromShortTermDebt
      contextRef="c20240123to20240123_DebtInstrumentAxis_HsbcBridgeFacilityMember"
      decimals="-3"
      id="Fact_697637be482446f1929a66ec5cb12757"
      unitRef="U001">8000000</us-gaap:ProceedsFromShortTermDebt>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity
      contextRef="c20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember"
      decimals="-3"
      id="Fact_936ea2855e224ca797b6f0722b6a05b4"
      unitRef="U001">24000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
      contextRef="c20240116to20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember_VariableRateAxis_TermSecuredOvernightFinancingRateSOFRRateMember"
      decimals="2"
      id="Fact_706b8398db2046ee84d0450d4b81e50e"
      unitRef="U004">0.03</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
    <tops:DebtInstrumentFeePercentage
      contextRef="c20240116_DebtInstrumentAxis_HsbcBridgeFacilityMember"
      decimals="2"
      id="Fact_3c8133bdb56143e781a44971e0d811e3"
      unitRef="U004">0.01</tops:DebtInstrumentFeePercentage>
    <tops:NumberOfVesselsSold
      contextRef="c20240630_DebtInstrumentAxis_CmbflFacilityMember"
      decimals="INF"
      id="Fact_a46dc1f42a884330af299649d08bb1de"
      unitRef="U005">2</tops:NumberOfVesselsSold>
    <us-gaap:SaleLeasebackTransactionLeaseTerm
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      id="Fact_071729707ac54a9eb3c7184fca9c1917">P7Y</us-gaap:SaleLeasebackTransactionLeaseTerm>
    <tops:DebtInstrumentNumberOfPaymentInstallments
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="0"
      id="Fact_b0e408bcea9a4eecbf0ee112c710b37c"
      unitRef="U006">28</tops:DebtInstrumentNumberOfPaymentInstallments>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      id="Fact_865a7e3788e340a7a8401883ce8531a5">quarterly</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="-3"
      id="Fact_096707a7ebf14dc49c4e17cf57593785"
      unitRef="U001">500000</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid
      contextRef="c20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="-3"
      id="Fact_25cd3086cef4484a99df8cfb08bf2e78"
      unitRef="U001">14000000</us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid>
    <tops:DebtInstrumentTermOfVariableRate
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      id="Fact_28ddda2012084060b6cec7981816b40a">P3M</tops:DebtInstrumentTermOfVariableRate>
    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="4"
      id="Fact_534aa4a0f645476dba2297aa1033d887"
      unitRef="U004">0.026</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
    <us-gaap:SaleLeasebackTransactionLeaseTerm
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      id="Fact_43534259fa2a412eb205f69a18d48994">P7Y</us-gaap:SaleLeasebackTransactionLeaseTerm>
    <us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment
      contextRef="c20240501to20240501_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="-3"
      id="Fact_923e2de4307e4f68a66d493aa65420fb"
      unitRef="U001">28000000</us-gaap:ProceedsFromSaleOfOtherPropertyPlantAndEquipment>
    <tops:DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="2"
      id="Fact_94f960ad85344c0f96fea6ee44ef290a"
      unitRef="U004">0.75</tops:DebtInstrumentMaximumRatioOfTotalNetDebtToMarketValueOfFleet>
    <tops:DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="-3"
      id="Fact_ef6a933b68dd4c998adc45a0b63abe4b"
      unitRef="U001">500000</tops:DebtInstrumentMinimumFreeLiquidityPerDeliveredVessel>
    <tops:DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity
      contextRef="c20240101to20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      id="Fact_f6a13d30485d4ab19ea1a0f95af6307d">P12M</tops:DebtInstrumentMinimumTermOfTimeCharterAssignedAsSecurity>
    <us-gaap:DebtInstrumentFairValue
      contextRef="c20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember_FairValueByFairValueHierarchyLevelAxis_FairValueInputsLevel2Member"
      decimals="-3"
      id="Fact_e1e43e64776f43a59a1c3e6b96c8342c"
      unitRef="U001">268250000</us-gaap:DebtInstrumentFairValue>
    <tops:DebtInstrumentVariableInterestRate
      contextRef="c20240630_DebtInstrumentAxis_SecondCmbflSaleLeasebackMember"
      decimals="3"
      id="Fact_ac176b04f2ed44118bfc92ba6c44fe05"
      unitRef="U004">0.053</tops:DebtInstrumentVariableInterestRate>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_0949cfb125b44684a2f63c188cb448cb">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;8.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-weight: bold;"&gt;Commitments and Contingencies:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;No commitments or contingences arose in the six months
          ended June 30, 2024.&lt;/div&gt;
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_db6a1e81507b42e38bac606fea4cc6b8">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;9.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-weight: bold;"&gt;Common Stock, Additional Paid-In Capital and Dividends:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;A discussion of the
        Company&#x2019;s &lt;span style="font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: justify; text-indent: 0px; word-spacing: 0px; white-space: normal; text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;common stock, additional paid-in capital and dividends can be found in the Company&#x2019;s annual financial statements for the fiscal year ended December 31, 2023 which have been filed with the
          Securities and Exchange Commission on Form 20-F on March 29, 2024&lt;/span&gt;.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;span style="font-weight: bold;"&gt;&lt;br/&gt;
        &lt;/span&gt; &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"&gt;&lt;span style="font-weight: bold; font-style: italic; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; text-transform: none;"&gt;Equity distribution agreement:&lt;/span&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt; On &lt;/span&gt;&lt;span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: justify; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline ! important; float: none;"&gt;May 24, 2024, the Company, entered into an equity distribution agreement, or as they are commonly known, at-the-market offering (&#x201c;ATM&#x201d;), with Maxim Group LLC (&#x201c;Maxim&#x201d;). Under the ATM the Company may sell up to $5,800 of its common stock with Maxim acting as a sales agent. Since Maxim was acting solely as a sales agent, it had no right to require any common
          stock sales. No warrants, derivatives, or other share classes were associated with this ATM. The Company hasn&#x2019;t issued any common shares pursuant to this ATM&lt;/span&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;.&lt;/span&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div&gt;&lt;br/&gt;&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;No dividends were paid to common stock holders in
        the six months ended June 30, 2023 and 2024.&lt;/div&gt;
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <tops:CommonStockThatCanBeSoldValue
      contextRef="c20240524_SubsidiarySaleOfStockAxis_AtTheMarketOfferingMember"
      decimals="-3"
      id="Fact_7cd4c920a15d41a9b056537ae7e922e7"
      unitRef="U001">5800000</tops:CommonStockThatCanBeSoldValue>
    <us-gaap:DividendsCommonStock
      contextRef="c20230101to20230630"
      decimals="-3"
      id="Fact_f815152947484adf9020bbbd47679f14"
      unitRef="U001">0</us-gaap:DividendsCommonStock>
    <us-gaap:DividendsCommonStock
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_ba1aba9b5e7d449c851ee5cc853ecba2"
      unitRef="U001">0</us-gaap:DividendsCommonStock>
    <us-gaap:EarningsPerShareTextBlock
      contextRef="c20240101to20240630"
      id="Text_b1f7308c1c1d43d590c4c6c1569ca710">
&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;10.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-weight: bold;"&gt;Earnings Per Common Share:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;All shares issued are included in the Company&#x2019;s common stock and have equal rights to vote and participate in dividends and in undistributed earnings. &lt;span style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000;"&gt;The
        components of the calculation of basic and diluted Earnings per share for the six months ended June 30, 2023 and 2024 are as follows: &lt;/span&gt;&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="6" style="vertical-align: top; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;Six months ended June 30,&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt; &lt;span style="font-weight: bold;"&gt;2023&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;2024&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Net Income&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;5,774&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1,939&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Less: Dividends of Preferred shares&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="font-weight: normal;"&gt;(3,485&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: normal;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="font-weight: normal;"&gt;-&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
                &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings attributable to common shareholders, basic&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;2,289&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;1,939&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Weighted average common shares outstanding, basic&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;1,482,756&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;4,626,197&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings per share, basic&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1.54&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;0.42&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Earnings attributable to common shareholders, basic &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;2,289&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1,939&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;
                &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Add: Dividends of Convertible preferred shares&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;1,001&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;-&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings attributable to common shareholders, diluted&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;3,290&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1,939&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Effect of dilutive securities:&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Series E Shares&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;1,273,863&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;-&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Weighted average common shares outstanding, diluted&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;2,756,619&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;4,626,197&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
                &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings per share, diluted&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;1.19&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;0.42&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt; &lt;br/&gt;
        &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt; background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-style: normal; font-variant: normal; text-transform: none;"&gt;For the period ended
          June 30, 2024, since all of the Company&#x2019;s warrants were out of the money, no dilutive shares were assumed from their exercise.&lt;/div&gt;
</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
      contextRef="c20240101to20240630"
      id="Text_6f59670cf1744de88d5f6c9a62488f96">&lt;span style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000;"&gt;The
        components of the calculation of basic and diluted Earnings per share for the six months ended June 30, 2023 and 2024 are as follows: &lt;/span&gt;
&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"&gt;


  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="6" style="vertical-align: top; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;Six months ended June 30,&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt; &lt;span style="font-weight: bold;"&gt;2023&lt;/span&gt;&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="2" style="vertical-align: bottom;" valign="bottom"&gt;
              &lt;div style="text-align: center; font-weight: bold;"&gt;2024&lt;br/&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: #CCEEFF;" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Net Income&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;5,774&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1,939&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Less: Dividends of Preferred shares&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="font-weight: normal;"&gt;(3,485&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: normal;"&gt;)&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;
              &lt;div style="font-weight: normal;"&gt;-&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;
              &lt;div&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
                &lt;div style="text-align: left; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings attributable to common shareholders, basic&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;2,289&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold;"&gt;1,939&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Weighted average common shares outstanding, basic&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;1,482,756&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;4,626,197&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings per share, basic&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: bold;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1.54&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;0.42&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;Earnings attributable to common shareholders, basic &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;2,289&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1,939&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;
                &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Add: Dividends of Convertible preferred shares&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;1,001&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;-&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings attributable to common shareholders, diluted&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;3,290&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: bold; background-color: rgb(204, 238, 255);" valign="bottom"&gt;1,939&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; text-indent: -9pt; margin-left: 9pt; width: 76%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Effect of dilutive securities:&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;Series E Shares&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;1,273,863&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;-&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td rowspan="1" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;
              &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Weighted average common shares outstanding, diluted&lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;2,756,619&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: normal; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"&gt;4,626,197&lt;/td&gt;

    &lt;td colspan="1" rowspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;

  &lt;tr&gt;

    &lt;td style="vertical-align: bottom; width: 76%;" valign="bottom"&gt;
              &lt;div style="font-weight: bold; text-indent: -9pt; margin-left: 9pt;"&gt;
                &lt;div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;"&gt;Earnings per share, diluted&lt;/div&gt;
              &lt;/div&gt;
            &lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;1.19&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"&gt;&#160;&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"&gt;0.42&lt;/td&gt;

    &lt;td colspan="1" style="font-weight: bold; text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"&gt;&#160;&lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:ProfitLoss
      contextRef="c20230101to20230630"
      decimals="-3"
      id="Fact_3c4744d210a74ddf9d3cf62589ef754d"
      unitRef="U001">5774000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="c20240101to20240630"
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      id="Fact_84030a9cf13c4c91ab769ca7b6dea857"
      unitRef="U001">1939000</us-gaap:ProfitLoss>
    <us-gaap:TemporaryEquityDividendsAdjustment
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    <us-gaap:TemporaryEquityDividendsAdjustment
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      id="Fact_a1ce6c0a90bc4cd0bae6d0ff99d6f074"
      unitRef="U001">0</us-gaap:TemporaryEquityDividendsAdjustment>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
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      id="Fact_bb85899a3e654372a4553d9ca2d8bf39"
      unitRef="U001">2289000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_8cfceed984f74b75916b5b3fa4e7fafc"
      unitRef="U001">1939000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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      id="Fact_869b12972fb141e599fd565eab89c9aa"
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    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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    <us-gaap:EarningsPerShareBasic
      contextRef="c20230101to20230630"
      decimals="2"
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      unitRef="U001">1939000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
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      id="Fact_dff2a5f5d70f4979b89faf9fa99d77ab"
      unitRef="U001">0</us-gaap:ConvertiblePreferredDividendsNetOfTax>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted
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      decimals="-3"
      id="Fact_3a5ac9b1a3a742db95fa48658355e60e"
      unitRef="U001">3290000</us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted
      contextRef="c20240101to20240630"
      decimals="-3"
      id="Fact_66990d9f033c44e9b811085051bbd599"
      unitRef="U001">1939000</us-gaap:NetIncomeLossAvailableToCommonStockholdersDiluted>
    <us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock
      contextRef="c20230101to20230630"
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      unitRef="U003">1273863</us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock>
    <us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock
      contextRef="c20240101to20240630"
      decimals="INF"
      id="Fact_c4cd0770e66c4456baf572de51471694"
      unitRef="U003">0</us-gaap:IncrementalCommonSharesAttributableToConversionOfPreferredStock>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c20230101to20230630"
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      id="Fact_2003a31314b947709ce2706f83261d5b"
      unitRef="U003">2756619</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c20240101to20240630"
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      id="Fact_91b88d2e11c34033ad46e3470efcb712"
      unitRef="U003">4626197</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c20230101to20230630"
      decimals="2"
      id="Fact_4e09ddc74c0f49cd94f6fa125759b23c"
      unitRef="U002">1.19</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c20240101to20240630"
      decimals="2"
      id="Fact_e773ad7b9f794ecb9dc80d5721ce1103"
      unitRef="U002">0.42</us-gaap:EarningsPerShareDiluted>
    <tops:IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants
      contextRef="c20240101to20240630"
      decimals="INF"
      id="Fact_fe88cd7c51e64de999d108101534b73c"
      unitRef="U003">0</tops:IncrementalCommonSharesAttributableToDilutiveEffectOfWarrants>
    <us-gaap:FinancialInstrumentsDisclosureTextBlock
      contextRef="c20240101to20240630"
      id="Text_b258395a140c48af9f4775ee4410cd4d">
&lt;div style="text-align: justify; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"&gt;
        &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 27pt; vertical-align: top; font-weight: bold;"&gt;11.&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify; font-weight: bold;"&gt; Fair Value of Financial Instruments and Derivative Instruments: &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The principal financial assets of the Company consist of cash on hand and at banks, restricted cash, deposit assets, prepaid expenses and other receivables. The
        principal financial liabilities of the Company consist of long term loans, accounts payable due to suppliers, amounts due to related parties and accrued liabilities.&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; align: right;"&gt;a)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div&gt;&lt;span style="font-weight: bold;"&gt;Interest rate risk:&lt;/span&gt; &lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt;The Company as of June 30, 2024 is subject to market risks relating to changes in interest rates, since all of its debt except the 1st CMBFL facility is subject to floating interest rates.&lt;/span&gt;&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; align: right;"&gt;b)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div&gt;&lt;span style="font-weight: bold;"&gt;Credit risk:&lt;/span&gt; Financial instruments, which potentially subject the Company to significant concentrations of credit risk, consist principally of cash. The Company places its temporary cash
                investments, consisting mostly of deposits, with high credit qualified financial institutions. The Company performs periodic evaluations of the relative credit standing of those financial institutions with which it places its temporary cash
                investments.&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
            &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; align: right;"&gt;c)&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
              &lt;div style="font-weight: bold;"&gt;Fair value:&lt;/div&gt;
            &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The following methods and assumptions were used to estimate the fair value of each class of financial instrument:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Cash and cash equivalents and restricted cash are considered Level 1 items as they represent liquid assets with short term maturities. The Company considers its
        creditworthiness when determining the fair value of its liquid assets.&lt;/div&gt;

&lt;div&gt;&lt;br/&gt;&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;The Company follows the accounting guidance for Fair Value Measurements. This guidance enables the reader of the financial statements to assess the inputs used to
        develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The guidance requires assets and liabilities carried at fair value to be classified and disclosed in
        one of the following three categories:&lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Level 1: Quoted market prices in active markets for identical assets or liabilities;&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data;&lt;/div&gt;

&lt;div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"&gt;Level 3: Unobservable inputs that are not corroborated by market data.&lt;/div&gt;
</us-gaap:FinancialInstrumentsDisclosureTextBlock>
    <us-gaap:SubsequentEventsTextBlock
      contextRef="c20240101to20240630"
      id="Text_8660d2e51a4845e5bade4973e99a1bcc">
&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;
        &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"&gt;


  &lt;tr style="vertical-align: top;"&gt;

    &lt;td style="vertical-align: top; width: 27pt;"&gt;
                &lt;div style="font-weight: bold;"&gt;12.&lt;br/&gt;
                &lt;/div&gt;
              &lt;/td&gt;

    &lt;td style="align: left; vertical-align: top; width: auto;"&gt;
                &lt;div style="font-weight: bold;"&gt;
                  &lt;div style="font-weight: bold;"&gt;Subsequent Events:&lt;/div&gt;
                &lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
      &lt;/div&gt;

&lt;div style="font-family: 'Times New Roman'; font-size: 10pt;"&gt;&lt;br/&gt;
      &lt;/div&gt;

&lt;div&gt;&lt;span style="background-color: rgb(255, 255, 255); font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"&gt; &lt;/span&gt;&lt;/div&gt;

&lt;div style="display:none;"&gt;&lt;br/&gt;&lt;/div&gt;
&lt;div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;"&gt;On July 12, 2024 Top Mega Yachts Inc., an 100% subsidiary of the Company, entered into a share purchase
          agreement (&#x201c;SPA&#x201d;) for the purchase of the company Seawolf Ventures Limited (the &#x201c;SPV&#x201d;), a company affiliated with Mr. Evangelos J. Pistiolis (the &#x201c;Seller&#x201d;), which owns the M/Y Para Bellvm (the &#x201c;Transaction&#x201d;). The closing date of the Transaction
          is set to October 15, 2024 (&#x201c;Closing Date&#x201d;), whereby the yacht will be delivered to the Company and the Company will assume control of the SPV and on that date the Company will be deemed to receive the assets and assume the liabilities of the
          SPV.&lt;/div&gt;

&lt;div style="display:none;"&gt;&lt;br/&gt;&lt;/div&gt;
&lt;div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"&gt;&lt;br/&gt;
        &lt;/div&gt;

&lt;div style="display:none;"&gt;&lt;br/&gt;&lt;/div&gt;
&lt;div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;"&gt;The M/Y Para Bellvm is a Marshall Islands flagged motor yacht with a gross tonnage of 499 tons. The
          consideration of the purchase was $20,000 and is payable by the Company as follows:&lt;/div&gt;

&lt;div style="display:none;"&gt;&lt;br/&gt;&lt;/div&gt;
&lt;div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"&gt;&lt;br/&gt;
        &lt;/div&gt;

&lt;div&gt;
            &lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;"&gt;


  &lt;tr style="vertical-align: top;"&gt;

    &lt;td style="width: 18pt;"&gt;&#160;&lt;/td&gt;

    &lt;td style="text-align: right; vertical-align: top; width: 18pt;"&gt;
                    &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: left;"&gt;&#x2022;&lt;/div&gt;
                  &lt;/td&gt;

    &lt;td style="text-align: left; vertical-align: top; width: auto;"&gt;
                    &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;The consideration of the No-Shop LOI ($1,000)
                      was applied against the consideration payable on signing of the SPA;&lt;/div&gt;
                  &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;
          &lt;/div&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $10,100 (the &#x201c;First
                  Installment&#x201d;) was paid to the Seller on July 12, 2024;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $1,100 (the &#x201c;Second
                  Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the First Installment;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $1,100 (the &#x201c;Third
                  Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the Second Installment;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $1,100 (the &#x201c;Fourth
                  Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the Third Installment;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $1,100 (the &#x201c;Fifth
                  Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the Fourth Installment;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $1,100 (the &#x201c;Sixth
                  Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the Fifth Installment;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $2,100 (the &#x201c;Seventh
                  Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the Sixth Installment;&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman',Times,serif; letter-spacing: normal; text-transform: none; word-spacing: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);"&gt;


  &lt;tr&gt;

    &lt;td style="width: 18pt;"&gt;&lt;br/&gt;
              &lt;/td&gt;

    &lt;td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"&gt;&#x2022;&lt;/td&gt;

    &lt;td style="width: auto; vertical-align: top; text-align: justify;"&gt;
                &lt;div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; text-align: justify;"&gt;An amount of $1,300 including any
                  adjustments for working capital of the SPV as of the Closing Date (the &#x201c;Final Installment&#x201d;) shall be paid to the Seller on a date that is no later than 30 days after the Seventh Installment.&lt;/div&gt;
              &lt;/td&gt;

  &lt;/tr&gt;


&lt;/table&gt;

&lt;div style="display:none;"&gt;&lt;br/&gt;&lt;/div&gt;
&lt;div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 13.3333px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"&gt;&lt;br/&gt;
        &lt;/div&gt;

&lt;div style="display:none;"&gt;&lt;br/&gt;&lt;/div&gt;
&lt;div style="color: rgb(0, 0, 0); font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: justify;"&gt;The Transaction was approved by a special committee of the Company&#x2019;s board of directors, (the &#x201c;Transaction Committee&#x201d;), of which all of the directors were independent. In the course of its deliberations, the Transaction
          Committee hired and obtained a fairness opinion from an independent financial advisor.&lt;/div&gt;
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