United Paragon Mining Corporation (PSE:UPM)

United Paragon Mining Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3.22	0.6	2.97	0.39	0.89	0.21
Cash & Short-Term Investments	3.22	0.6	2.97	0.39	0.89	0.21
Cash Growth	26.33%	-79.91%	658.88%	-55.87%	330.53%	-78.97%
Inventory	0.04	0	0.02	0.02	0.1	17.31
Other Current Assets	0.23	0.21	0.07	0.01	0.32	0.03
Total Current Assets	3.49	0.81	3.06	0.43	1.3	17.55
Property, Plant & Equipment	1,118	1,118	1,118	1,117	1,117	1,106
Other Long-Term Assets	1.83	1.64	1.38	11.94	11.7	11.5
Total Assets	1,123	1,120	1,122	1,130	1,130	1,135
Accounts Payable	1,169	16.72	16.62	17.01	16.86	7.91
Accrued Expenses	-	833.58	831.35	754.32	677.04	615.39
Short-Term Debt	364.74	349.59	333.39	316.93	301.87	283.14
Current Portion of Long-Term Debt	26.1	26.1	26.1	26.1	26.1	26.1
Current Income Taxes Payable	-	0.02	0.01	-	0	-
Other Current Liabilities	-	316.01	312.92	305.56	300.34	303.64
Total Current Liabilities	1,560	1,542	1,520	1,420	1,322	1,236
Pension & Post-Retirement Benefits	0.94	0.94	0.94	0.94	0.84	1.13
Long-Term Deferred Tax Liabilities	-	-	0.27	-	-	-
Total Liabilities	1,561	1,543	1,522	1,421	1,323	1,237
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	-3,071	-3,056	-3,033	-2,925	-2,827	-2,736
Comprehensive Income & Other	1.24	1.24	1.24	1.24	1.23	1.16
Shareholders' Equity	-437.63	-422.63	-399.36	-291.19	-192.75	-101.86
Total Liabilities & Equity	1,123	1,120	1,122	1,130	1,130	1,135
Total Debt	390.84	375.69	359.49	343.03	327.97	309.24
Net Cash (Debt)	-387.62	-375.09	-356.52	-342.64	-327.08	-309.04
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	-1,556	-1,541	-1,517	-1,419	-1,321	-1,219
Book Value Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Tangible Book Value	-437.63	-422.63	-399.36	-291.19	-192.75	-101.86
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.