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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	65.18	61.72	74.32	51.17	53.69	57.16
Short-Term Investments	3.22	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	68.4	66.13	80.39	56.54	62.46	64.2
Cash Growth	-16.85%	-17.73%	42.17%	-9.48%	-2.70%	-9.26%
Accounts Receivable	28.14	43.73	39.12	44.21	40.77	36.3
Other Receivables	3.16	4.6	2.75	1.83	0.76	1.34
Receivables	31.3	48.33	41.87	46.04	41.53	37.64
Inventory	52.13	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	151.83	159.77	177.26	169.88	165.81	161.2
Property, Plant & Equipment	63.17	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	73.07	73.02	70.42	67.37	59.38	59.38
Total Assets	294.8	304.35	315.56	309.27	299.23	295.55
Accounts Payable	7.83	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	8.02	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	0.01	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	16.13	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	26.39	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	190.21	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	268.1	272.26	277.91	274.93	270.14	265.56
Minority Interest	0.3	0.31	0.48	0.53	0.6	0.62
Shareholders' Equity	268.41	272.57	278.39	275.46	270.75	266.17
Total Liabilities & Equity	294.8	304.35	315.56	309.27	299.23	295.55
Total Debt	8.61	8.41	13.18	9.28	4.96	4.56
Net Cash (Debt)	59.79	57.72	67.21	47.26	57.5	59.63
Net Cash Growth	-23.60%	-14.12%	42.20%	-17.81%	-3.57%	15.08%
Net Cash Per Share	0.26	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	135.7	138.25	151.62	146.03	146.61	140.49
Book Value Per Share	1.16	1.18	1.20	1.19	1.17	1.15
Tangible Book Value	268.1	272.26	277.91	274.93	270.14	265.56
Tangible Book Value Per Share	1.16	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.