UPA Corporation Berhad Balance Sheet

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

Millions MYR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	36.9	50.03	61.72	74.32	51.17	53.69
Short-Term Investments	3.97	2.5	2.5	2.65	2.14	2.36
Trading Asset Securities	-	2.38	1.91	3.41	3.24	6.41
Cash & Short-Term Investments	40.87	54.91	66.13	80.39	56.54	62.46
Cash Growth	-40.25%	-16.97%	-17.73%	42.17%	-9.48%	-2.70%
Accounts Receivable	37.64	39.25	43.73	39.12	44.21	40.77
Other Receivables	2.75	6.13	4.6	2.75	1.83	0.76
Receivables	40.39	45.38	48.33	41.87	46.04	41.53
Inventory	51.09	49.02	45.12	54.82	67.21	61.76
Prepaid Expenses	-	0.22	0.2	0.19	0.09	0.06
Total Current Assets	132.35	149.52	159.77	177.26	169.88	165.81
Property, Plant & Equipment	59.82	60.43	64.83	60.86	64.96	67.34
Long-Term Investments	6.61	6.61	6.73	7.03	7.06	6.69
Other Long-Term Assets	92.65	88.95	73.02	70.42	67.37	59.38
Total Assets	291.44	305.51	304.35	315.56	309.27	299.23
Accounts Payable	9.39	3.73	4.73	4.42	5.02	8.21
Accrued Expenses	-	2.61	3.15	3.56	4.26	3.65
Short-Term Debt	4.81	10.69	7.82	12.68	8.6	4.26
Current Portion of Leases	0.9	0.32	0.28	0.28	0.34	0.31
Current Income Taxes Payable	0.36	0.32	0.38	1.52	0.51	1.02
Current Unearned Revenue	-	3.58	3.2	1.51	3.49	0.03
Other Current Liabilities	-	1.45	1.96	1.67	1.63	1.71
Total Current Liabilities	15.47	22.7	21.52	25.64	23.84	19.2
Long-Term Leases	0.85	0.24	0.32	0.22	0.34	0.39
Long-Term Deferred Tax Liabilities	11.43	11.43	9.61	11.01	9.42	8.73
Other Long-Term Liabilities	0.27	0.29	0.33	0.3	0.21	0.17
Total Liabilities	28.02	34.65	31.78	37.17	33.81	28.48
Common Stock	79.58	79.58	79.58	79.58	79.58	79.58
Retained Earnings	185.31	192.82	194.37	199.72	197.34	192.78
Treasury Stock	-3.39	-3.39	-3.39	-3.39	-3.39	-3.39
Comprehensive Income & Other	1.63	1.58	1.71	2	1.41	1.18
Total Common Equity	263.12	270.59	272.26	277.91	274.93	270.14
Minority Interest	0.3	0.27	0.31	0.48	0.53	0.6
Shareholders' Equity	263.42	270.86	272.57	278.39	275.46	270.75
Total Liabilities & Equity	291.44	305.51	304.35	315.56	309.27	299.23
Total Debt	6.56	11.24	8.41	13.18	9.28	4.96
Net Cash (Debt)	34.31	43.66	57.72	67.21	47.26	57.5
Net Cash Growth	-42.62%	-24.35%	-14.12%	42.20%	-17.81%	-3.57%
Net Cash Per Share	0.15	0.19	0.25	0.29	0.20	0.25
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	116.88	126.82	138.25	151.62	146.03	146.61
Book Value Per Share	1.14	1.17	1.18	1.20	1.19	1.17
Tangible Book Value	263.12	270.59	272.26	277.91	274.93	270.14
Tangible Book Value Per Share	1.14	1.17	1.18	1.20	1.19	1.17
Land	-	8.15	8.19	8.58	8.45	8.55
Buildings	-	18.9	19.15	19.27	19.03	18.91
Machinery	-	123.26	122.22	113.15	113.51	116.22
Construction In Progress	-	0.18	0.18	0.18	0.17	0.18