UPA Corporation Berhad (KLSE:UPA)

UPA Corporation Berhad Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	36.42	50.03	61.72	74.32	51.17	53.69
Short-Term Investments	4.09	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	40.51	54.91	66.13	80.39	56.54	62.46
Cash Growth	-40.26%	-16.97%	-17.73%	42.17%	-9.48%	-2.70%
Accounts Receivable	36.74	39.25	43.73	39.12	44.21	40.77
Other Receivables	3.01	6.13	4.6	2.75	1.83	0.76
Receivables	39.76	45.38	48.33	41.87	46.04	41.53
Inventory	53.75	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	134.01	149.52	159.77	177.26	169.88	165.81
Property, Plant & Equipment	58.61	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	95.47	88.95	73.02	70.42	67.37	59.38
Total Assets	294.7	305.51	304.35	315.56	309.27	299.23

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	5.81	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	9.8	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	0.65	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	0.03	1.45	1.96	1.67	1.63	1.71
Total Current Liabilities	17.19	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	29.74	34.65	31.78	37.17	33.81	28.48

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	79.58	79.58	79.58	79.58	79.58	79.58
Retained Earnings	186.87	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	1.58	1.58	1.71	2	1.41	1.18
Total Common Equity	264.64	270.59	272.26	277.91	274.93	270.14
Minority Interest	0.32	0.27	0.31	0.48	0.53	0.6
Shareholders' Equity	264.96	270.86	272.57	278.39	275.46	270.75
Total Liabilities & Equity	294.7	305.51	304.35	315.56	309.27	299.23

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	11.55	11.24	8.41	13.18	9.28	4.96
Net Cash (Debt)	28.96	43.66	57.72	67.21	47.26	57.5
Net Cash Growth	-41.17%	-24.35%	-14.12%	42.20%	-17.81%	-3.57%
Net Cash Per Share	0.13	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	116.82	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	264.64	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

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error