Upson International Balance Sheet

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

Millions PHP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	940.07	1,361	801.41	1,101	680.84	267
Cash & Short-Term Investments	940.07	1,361	801.41	1,101	680.84	267
Cash Growth	-49.39%	69.81%	-27.20%	61.68%	155.00%	-
Accounts Receivable	130.87	134.94	55.31	19.68	68.94	74.11
Other Receivables	1.6	9.26	-	-	-	-
Receivables	132.47	144.19	55.31	19.68	68.94	74.11
Inventory	3,483	3,354	2,674	2,026	1,501	1,416
Prepaid Expenses	17.53	3.69	18.56	1.26	1.31	2.34
Other Current Assets	205.43	190.19	138.28	163.62	1,238	2,644
Total Current Assets	4,779	5,053	3,688	3,311	3,491	4,403
Property, Plant & Equipment	1,258	1,095	940.81	836.41	882.43	1,018
Long-Term Deferred Tax Assets	21.32	19.06	20.4	16.08	36.78	49.19
Other Long-Term Assets	59.77	59.72	40.14	-	-	-
Total Assets	6,118	6,227	4,689	4,164	4,410	5,471
Accounts Payable	649.84	1,256	1,180	1,588	1,118	1,202
Accrued Expenses	37.58	35.42	46.88	156.64	41.51	18.07
Short-Term Debt	1,094	850.95	1,093	837.27	1,396	1,705
Current Portion of Long-Term Debt	1,017	916.67	641.67	409.17	939.17	733.42
Current Portion of Leases	272.75	147.32	154.97	121.68	90.4	145.85
Current Income Taxes Payable	21.26	17.18	86.72	37.74	16.93	8.08
Other Current Liabilities	29.19	31.01	308.77	43.36	20.17	9.28
Total Current Liabilities	3,121	3,255	3,512	3,194	3,622	3,822
Long-Term Debt	-	-	-	-	150	1,220
Long-Term Leases	144.16	127.87	95.64	40.28	40.53	42.48
Total Liabilities	3,310	3,425	3,641	3,266	3,838	5,102
Common Stock	625	625	500	500	267.5	267.5
Additional Paid-In Capital	1,305	1,305	-	-	-	-
Retained Earnings	883.4	878.51	552.32	404.46	307.82	101.08
Comprensive Income & Other	-6.81	-6.81	-4.25	-6.25	-3.48	-
Shareholders' Equity	2,808	2,802	1,048	898.22	571.85	368.58
Total Liabilities & Equity	6,118	6,227	4,689	4,164	4,410	5,471
Total Debt	2,527	2,043	1,985	1,408	2,616	3,847
Net Cash (Debt)	-1,587	-681.93	-1,184	-307.6	-1,935	-3,580
Net Cash Per Share	-0.51	-0.23	-0.47	-0.23	-1.45	-2.68
Filing Date Shares Outstanding	3,125	3,125	3,125	2,500	1,338	1,338
Total Common Shares Outstanding	3,125	3,125	2,500	2,500	1,338	1,338
Working Capital	1,658	1,798	175.79	117.82	-131.66	581.41
Book Value Per Share	0.90	0.90	0.42	0.36	0.43	-
Tangible Book Value	2,807	2,802	1,048	898.22	571.85	368.58
Tangible Book Value Per Share	0.90	0.90	0.42	0.36	0.43	-
Land	201.03	201.03	201.03	201.03	201.03	201.03
Buildings	208.47	208.47	208.47	29.19	29.19	29.19
Machinery	411.94	386.7	339.7	306.53	291.49	279.14
Construction In Progress	231.29	179.32	78.96	214.38	175.27	150.76
Leasehold Improvements	611.27	609.48	526.27	494.07	489.4	480.76

Source: S&P Capital IQ. Standard template. Financial Sources.