UPA Corporation Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	50.03	61.72	74.32	51.17	53.69
Short-Term Investments	4.23	2.5	2.65	2.14	2.36
Trading Asset Securities	-	1.91	3.41	3.24	6.41
Cash & Short-Term Investments	54.26	66.13	80.39	56.54	62.46
Cash Growth	-17.95%	-17.73%	42.17%	-9.48%	-2.70%
Accounts Receivable	43.11	43.73	39.12	44.21	40.77
Other Receivables	3.24	4.6	2.75	1.83	0.76
Receivables	46.34	48.33	41.87	46.04	41.53
Inventory	49.02	45.12	54.82	67.21	61.76
Prepaid Expenses	-	0.2	0.19	0.09	0.06
Total Current Assets	149.62	159.77	177.26	169.88	165.81
Property, Plant & Equipment	60.43	64.83	60.86	64.96	67.34
Long-Term Investments	6.66	6.73	7.03	7.06	6.69
Other Long-Term Assets	88.67	73.02	70.42	67.37	59.38
Total Assets	305.38	304.35	315.56	309.27	299.23
Accounts Payable	11.52	4.73	4.42	5.02	8.21
Accrued Expenses	-	3.15	3.56	4.26	3.65
Short-Term Debt	10.69	7.82	12.68	8.6	4.26
Current Portion of Leases	0.32	0.28	0.28	0.34	0.31
Current Income Taxes Payable	0.32	0.38	1.52	0.51	1.02
Current Unearned Revenue	-	3.2	1.51	3.49	0.03
Other Current Liabilities	-	1.96	1.67	1.63	1.71
Total Current Liabilities	22.85	21.52	25.64	23.84	19.2
Long-Term Leases	0.24	0.32	0.22	0.34	0.39
Long-Term Deferred Tax Liabilities	11.43	9.61	11.01	9.42	8.73
Other Long-Term Liabilities	0.29	0.33	0.3	0.21	0.17
Total Liabilities	34.8	31.78	37.17	33.81	28.48
Common Stock	79.58	79.58	79.58	79.58	79.58
Retained Earnings	192.59	194.37	199.72	197.34	192.78
Treasury Stock	-3.39	-3.39	-3.39	-3.39	-3.39
Comprehensive Income & Other	1.55	1.71	2	1.41	1.18
Total Common Equity	270.33	272.26	277.91	274.93	270.14
Minority Interest	0.25	0.31	0.48	0.53	0.6
Shareholders' Equity	270.58	272.57	278.39	275.46	270.75
Total Liabilities & Equity	305.38	304.35	315.56	309.27	299.23
Total Debt	11.24	8.41	13.18	9.28	4.96
Net Cash (Debt)	43.01	57.72	67.21	47.26	57.5
Net Cash Growth	-25.48%	-14.12%	42.20%	-17.81%	-3.57%
Net Cash Per Share	0.19	0.25	0.29	0.20	0.25
Filing Date Shares Outstanding	231.62	231.62	231.62	231.62	231.62
Total Common Shares Outstanding	231.62	231.62	231.62	231.62	231.62
Working Capital	126.77	138.25	151.62	146.03	146.61
Book Value Per Share	1.17	1.18	1.20	1.19	1.17
Tangible Book Value	270.33	272.26	277.91	274.93	270.14
Tangible Book Value Per Share	1.17	1.18	1.20	1.19	1.17
Land	-	8.19	8.58	8.45	8.55
Buildings	-	19.15	19.27	19.03	18.91
Machinery	-	119.56	113.15	113.51	116.22
Construction In Progress	-	0.18	0.18	0.17	0.18

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