UPA Corporation Berhad (KLSE:UPA)

UPA Corporation Berhad Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	49.59	61.72	74.32	51.17	53.69	57.16
Short-Term Investments	3.75	2.5	2.65	2.14	2.36	3.15
Trading Asset Securities	-	1.91	3.41	3.24	6.41	3.89
Cash & Short-Term Investments	53.34	66.13	80.39	56.54	62.46	64.2
Cash Growth	-17.09%	-17.73%	42.17%	-9.48%	-2.70%	-9.26%
Accounts Receivable	38.4	43.73	39.12	44.21	40.77	36.3
Other Receivables	4.41	4.6	2.75	1.83	0.76	1.34
Receivables	42.8	48.33	41.87	46.04	41.53	37.64
Inventory	68.04	45.12	54.82	67.21	61.76	59.3
Prepaid Expenses	-	0.2	0.19	0.09	0.06	0.06
Total Current Assets	164.19	159.77	177.26	169.88	165.81	161.2
Property, Plant & Equipment	61.24	64.83	60.86	64.96	67.34	68.47
Long-Term Investments	6.73	6.73	7.03	7.06	6.69	6.5
Other Long-Term Assets	76.7	73.02	70.42	67.37	59.38	59.38
Total Assets	308.85	304.35	315.56	309.27	299.23	295.55
Accounts Payable	14.19	4.73	4.42	5.02	8.21	6.84
Accrued Expenses	-	3.15	3.56	4.26	3.65	2.62
Short-Term Debt	19	7.82	12.68	8.6	4.26	4.06
Current Portion of Leases	0.28	0.28	0.28	0.34	0.31	0.22
Current Income Taxes Payable	0.23	0.38	1.52	0.51	1.02	0.42
Current Unearned Revenue	-	3.2	1.51	3.49	0.03	3.64
Other Current Liabilities	-	1.96	1.67	1.63	1.71	2.91
Total Current Liabilities	33.69	21.52	25.64	23.84	19.2	20.71
Long-Term Leases	0.32	0.32	0.22	0.34	0.39	0.28
Long-Term Deferred Tax Liabilities	9.61	9.61	11.01	9.42	8.73	8.24
Other Long-Term Liabilities	0.33	0.33	0.3	0.21	0.17	0.16
Total Liabilities	43.96	31.78	37.17	33.81	28.48	29.38
Common Stock	79.58	79.58	79.58	79.58	79.58	79.58
Retained Earnings	186.74	194.37	199.72	197.34	192.78	187.31
Treasury Stock	-3.39	-3.39	-3.39	-3.39	-3.39	-3.39
Comprehensive Income & Other	1.71	1.71	2	1.41	1.18	2.06
Total Common Equity	264.64	272.26	277.91	274.93	270.14	265.56
Minority Interest	0.26	0.31	0.48	0.53	0.6	0.62
Shareholders' Equity	264.9	272.57	278.39	275.46	270.75	266.17
Total Liabilities & Equity	308.85	304.35	315.56	309.27	299.23	295.55
Total Debt	19.59	8.41	13.18	9.28	4.96	4.56
Net Cash (Debt)	33.74	57.72	67.21	47.26	57.5	59.63
Net Cash Growth	-40.36%	-14.12%	42.20%	-17.81%	-3.57%	15.08%
Net Cash Per Share	0.15	0.25	0.29	0.20	0.25	0.26
Filing Date Shares Outstanding	231.62	231.62	231.62	231.62	231.62	231.62
Total Common Shares Outstanding	231.62	231.62	231.62	231.62	231.62	231.62
Working Capital	130.49	138.25	151.62	146.03	146.61	140.49
Book Value Per Share	1.14	1.18	1.20	1.19	1.17	1.15
Tangible Book Value	264.64	272.26	277.91	274.93	270.14	265.56
Tangible Book Value Per Share	1.14	1.18	1.20	1.19	1.17	1.15
Land	-	8.19	8.58	8.45	8.55	8.73
Buildings	-	19.15	19.27	19.03	18.91	19.15
Machinery	-	119.56	113.15	113.51	116.22	112.88
Construction In Progress	-	0.18	0.18	0.17	0.18	2.92

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