United Paragon Mining Corporation (PSE:UPM)

United Paragon Mining Cash Flow Statement

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

Operating Activities

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
Net Income	-29.99	-23.37	-23.27	-108.17	-98.45	-90.96
Depreciation & Amortization	-	-	0.12	0	0.09	-
Other Operating Activities	14.21	7.22	9.34	80.81	82.65	65.86
Change in Inventory	-0.02	0	0.02	-0	0.08	17.21
Change in Accounts Payable	-35.04	-35.04	-4.19	3.47	0.1	1.21
Change in Other Net Operating Assets	-0.07	0.08	-0.15	10.77	0.3	-6.46
Operating Cash Flow	-50.9	-51.11	-18.12	-13.12	-15.23	-13.13
Operating Cash Flow Growth	-	-	-	-	-	-

Investing Activities

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
Other Investing Activities	-0.34	-0.29	-0.46	-0.76	-0.33	-4.92
Investing Cash Flow	-0.34	-0.29	-0.46	-0.76	-0.33	-4.92

Financing Activities

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
Short-Term Debt Issued	-	51.48	16.2	16.46	15.06	18.73
Total Debt Issued	48.63	51.48	16.2	16.46	15.06	18.73
Net Debt Issued (Repaid)	48.63	51.48	16.2	16.46	15.06	18.73
Financing Cash Flow	48.63	51.48	16.2	16.46	15.06	18.73

Net Cash Flow

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
Net Cash Flow	-2.6	0.08	-2.38	2.58	-0.5	0.68

Free Cash Flow

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
Free Cash Flow	-50.9	-51.11	-18.12	-13.12	-15.23	-13.13
Free Cash Flow Growth	-	-	-	-	-	-
Levered Free Cash Flow	-757.35	-763.15	-6.49	22.76	28.46	30.45
Unlevered Free Cash Flow	-752.83	-759.89	-3.22	75.25	75.05	72.03

Additional Metrics

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 Interest Paid	-	-	0.39	2.38	2.36	5.78
Change in Working Capital	-35.12	-34.96	-4.31	14.24	0.48	11.97

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Jul 31, 2026

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