This comes after a challenging time for the business, with lockdowns and travel restrictions limiting their hours of operation during what would have been their busiest time of year.

The two perpetrators can be seen on CCTV footage entering the business on Short Street at around 11.50pm on Wednesday (October 13) before breaking the metal ties securing the tinny and attempting to launch it into the Hastings River.

"You can see them trying to break the ties holding the tinny for about 10 minutes before they try and get it in the water," owner of Port Jet Cruise Adventures Jodi Heeney said.

"They mustn't know much about boats because they didn't put the bungs back in and the tinny filled with water pretty quickly and started to sink."

After their attempt to steal the tinny failed, they tried their hand at stealing one of the business' jet skis.

"I don't think they realised that both the tinny and the jet ski need keys to start," Ms Heeney said.

"They stole tools from us before breaking free the jet ski and getting it in the water.

"When they couldn't start it without the keys, they must have abandoned it."

The jet ski was found wedged under the steps at Port Macquarie Fishing Charters, while the tinny was found nearby almost completely submerged.

"We're lucky that it was an incoming tide otherwise the jet ski would have ended out at sea and the tinny probably would have completely sunk."

Marine Rescue retrieved the vessel before towing it back and Port Macquarie Fire and Rescue helped remove the water from the boat's generators.

"We were able to get both the tinny and jet ski back, but the whole inside of the tinny will need to be replaced because it was water logged. The jet ski is a bit damaged but we're able to use it. They did manage to steal the tools from us that they used to break free the vessels," Ms Heeney said.

"It's the fact of how brazen they were to come in here and do all of that which is shocking. We have security cameras and sensor lights so it wasn't like they were in the dark and anyone could have seen easily enough from up at the carpark."

Ms Heeney said Thursday was spent buying and installing more heavy duty chains to secure the vessels.

"We're lucky that it wasn't worse than what it was. But this is just another blow for the business when it's been so difficult with lockdowns," she said.

"It's been so quiet since we opened again this time and we're hoping it will get busier when the state reopens, but to have this happen is just really disappointing."

Police are investigating the incident and anyone with information is urged to contact the Port Macquarie Police on 6583 0199 or Crime Stoppers on 1800 333 000.

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