United Paragon Mining Corporation (PSE:UPM)

United Paragon Mining Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.95	0.68	0.6	2.97	0.39	0.89
Cash & Short-Term Investments	0.95	0.68	0.6	2.97	0.39	0.89
Cash Growth	-73.27%	13.34%	-79.91%	658.88%	-55.87%	330.53%
Inventory	0.02	0	0	0.02	0.02	0.1
Other Current Assets	0.6	0.14	0.21	0.07	0.01	0.32
Total Current Assets	1.57	0.81	0.81	3.06	0.43	1.3
Property, Plant & Equipment	1,118	1,118	1,118	1,118	1,117	1,117
Other Long-Term Assets	2.05	1.93	1.64	1.38	11.94	11.7
Total Assets	1,121	1,121	1,120	1,122	1,130	1,130
Accounts Payable	422.56	4.93	5.09	16.62	17.01	16.86
Accrued Expenses	-	179.71	845.21	831.35	754.32	677.04
Short-Term Debt	405.02	401.07	349.59	333.39	316.93	301.87
Current Portion of Long-Term Debt	18.77	18.77	26.1	26.1	26.1	26.1
Current Income Taxes Payable	-	-	0.02	0.01	-	0
Other Current Liabilities	-	231.64	316.01	312.92	305.56	300.34
Total Current Liabilities	846.35	836.12	1,542	1,520	1,420	1,322
Long-Term Debt	203.86	203.86	-	-	-	-
Pension & Post-Retirement Benefits	1.55	1.55	0.94	0.94	0.94	0.84
Long-Term Deferred Tax Liabilities	-	-	-	0.27	-	-
Other Long-Term Liabilities	525.22	525.22	-	-	-	-
Total Liabilities	1,577	1,567	1,543	1,522	1,421	1,323
Common Stock	2,613	2,613	2,613	2,613	2,613	2,613
Additional Paid-In Capital	19.45	19.45	19.45	19.45	19.45	19.45
Retained Earnings	-3,089	-3,080	-3,056	-3,033	-2,925	-2,827
Comprehensive Income & Other	1.1	1.1	1.24	1.24	1.24	1.23
Shareholders' Equity	-455.5	-446.14	-422.63	-399.36	-291.19	-192.75
Total Liabilities & Equity	1,121	1,121	1,120	1,122	1,130	1,130
Total Debt	627.65	623.7	375.69	359.49	343.03	327.97
Net Cash (Debt)	-626.7	-623.02	-375.09	-356.52	-342.64	-327.08
Net Cash Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Filing Date Shares Outstanding	261,315	261,315	261,315	261,315	261,315	261,315
Total Common Shares Outstanding	261,315	261,315	261,315	261,315	261,315	261,315
Working Capital	-844.78	-835.31	-1,541	-1,517	-1,419	-1,321
Book Value Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Tangible Book Value	-455.5	-446.14	-422.63	-399.36	-291.19	-192.75
Tangible Book Value Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Buildings	-	123.52	123.52	123.52	123.52	123.52
Machinery	-	6.72	6.72	6.72	6.72	6.72

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