UPERGY Société Anonyme (EPA:ALUPG)

UPERGY Société Anonyme Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1.85	2.48	2.83	1.56	3.92	6.98
Cash & Short-Term Investments	1.85	2.48	2.83	1.56	3.92	6.98
Cash Growth	48.44%	-12.26%	82.02%	-60.34%	-43.82%	16.20%
Accounts Receivable	7.99	7.8	8.32	7.89	5.83	5.45
Other Receivables	2.56	2.77	2.54	1.48	2.04	2.06
Receivables	10.55	10.57	10.86	9.37	7.87	7.51
Inventory	10.36	11.19	11.43	12.49	9.79	7.51
Other Current Assets	0.7	0.46	0.41	0.37	0.89	-
Total Current Assets	23.46	24.71	25.53	23.79	22.47	22
Property, Plant & Equipment	1.45	1.49	1.22	1.42	1.28	1.3
Long-Term Investments	0.45	0.35	0.34	0.34	0.16	0.24
Goodwill	4.8	4.89	4.87	4.81	-	4.54
Other Intangible Assets	0.37	0.42	0.55	0.38	5.46	0.58
Other Long-Term Assets	-	0.11	0.11	-	-	-
Total Assets	30.53	31.97	32.62	30.74	29.37	28.67
Accounts Payable	6.2	6.74	7.02	4.96	3.56	4.62
Accrued Expenses	0.86	0.73	0.95	0.83	0.9	1.2
Short-Term Debt	4.33	4.16	3.61	2.68	2	2.37
Current Portion of Long-Term Debt	2.96	2.43	1.67	1.78	1.37	1.18
Current Income Taxes Payable	0.64	0.75	0.93	1.33	1.63	0.93
Total Current Liabilities	14.99	14.8	14.18	11.59	9.45	10.3
Long-Term Debt	0.23	0.82	2.15	3.76	5.46	6.74
Pension & Post-Retirement Benefits	-	-	-	0.24	0.19	0.14
Other Long-Term Liabilities	1.63	1.9	1.75	1.35	1.78	1.55
Total Liabilities	16.85	17.52	18.09	16.94	16.89	18.74
Common Stock	2.89	2.89	2.89	2.89	2.89	2.89
Retained Earnings	-0.65	0.09	0.6	1.44	2.49	-0.77
Comprehensive Income & Other	11.45	11.47	11.05	9.48	7.11	7.81
Shareholders' Equity	13.68	14.45	14.53	13.8	12.49	9.93
Total Liabilities & Equity	30.53	31.97	32.62	30.74	29.37	28.67
Total Debt	7.52	7.41	7.43	8.22	8.84	10.29
Net Cash (Debt)	-5.66	-4.92	-4.6	-6.67	-4.91	-3.31
Net Cash Per Share	-	-1.04	-0.97	-1.41	-1.04	-0.70
Filing Date Shares Outstanding	-	4.49	4.65	4.65	4.66	4.66
Total Common Shares Outstanding	-	4.49	4.65	4.65	4.66	4.66
Working Capital	8.47	9.91	11.35	12.2	13.02	11.7
Book Value Per Share	-	3.22	3.12	2.97	2.68	2.13
Tangible Book Value	8.52	9.14	9.11	8.61	7.03	4.81
Tangible Book Value Per Share	-	2.03	1.96	1.85	1.51	1.03
Buildings	-	-	-	-	0.43	0.4
Machinery	0.71	0.71	-	0.55	0.53	0.62
Construction In Progress	0.1	0.1	-	0.04	0	0

Source: S&P Global Market Intelligence. Standard template. Financial Sources.