Upson International Balance Sheet

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

Millions PHP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2020
Cash & Equivalents	820.38	889.35	1,361	801.41	1,101	680.84	Upgrade
Cash & Short-Term Investments	820.38	889.35	1,361	801.41	1,101	680.84	Upgrade
Cash Growth	-12.73%	-34.65%	69.81%	-27.20%	61.68%	155.00%	Upgrade
Accounts Receivable	298.97	284.74	134.94	55.31	19.68	68.94	Upgrade
Other Receivables	-	2.07	9.26	-	-	-	Upgrade
Receivables	298.97	286.81	144.19	55.31	19.68	68.94	Upgrade
Inventory	4,531	4,482	3,354	2,674	2,026	1,501	Upgrade
Prepaid Expenses	81.32	4.47	3.69	18.56	1.26	1.31	Upgrade
Other Current Assets	316.05	199.77	190.19	138.28	163.62	1,238	Upgrade
Total Current Assets	6,047	5,862	5,053	3,688	3,311	3,491	Upgrade
Property, Plant & Equipment	1,574	1,325	1,095	940.81	836.41	882.43	Upgrade
Long-Term Deferred Tax Assets	22.11	17.93	19.06	20.4	16.08	36.78	Upgrade
Other Long-Term Assets	33.26	77.83	59.72	40.14	-	-	Upgrade
Total Assets	7,677	7,283	6,227	4,689	4,164	4,410	Upgrade
Accounts Payable	1,451	1,143	1,256	1,180	1,588	1,118	Upgrade
Accrued Expenses	123.11	33.73	35.42	46.88	156.64	41.51	Upgrade
Short-Term Debt	1,180	1,286	850.95	1,093	837.27	1,396	Upgrade
Current Portion of Long-Term Debt	1,417	1,217	916.67	641.67	409.17	939.17	Upgrade
Current Portion of Leases	231.4	301.61	147.32	154.97	121.68	90.4	Upgrade
Current Income Taxes Payable	16.23	36.71	17.18	86.72	37.74	16.93	Upgrade
Other Current Liabilities	9.66	11.29	31.01	308.77	43.36	20.17	Upgrade
Total Current Liabilities	4,428	4,029	3,255	3,512	3,194	3,622	Upgrade
Long-Term Debt	-	-	-	-	-	150	Upgrade
Long-Term Leases	72.59	97.66	127.87	95.64	40.28	40.53	Upgrade
Total Liabilities	4,553	4,175	3,425	3,641	3,266	3,838	Upgrade
Common Stock	625	625	625	500	500	267.5	Upgrade
Additional Paid-In Capital	1,305	1,305	1,305	-	-	-	Upgrade
Retained Earnings	1,186	1,171	878.51	552.32	404.46	307.82	Upgrade
Comprehensive Income & Other	-7.49	-7.49	-6.81	-4.25	-6.25	-3.48	Upgrade
Total Common Equity	3,109	3,094	2,802	1,048	898.22	571.85	Upgrade
Minority Interest	15.1	13.46	-	-	-	-	Upgrade
Shareholders' Equity	3,124	3,107	2,802	1,048	898.22	571.85	Upgrade
Total Liabilities & Equity	7,677	7,283	6,227	4,689	4,164	4,410	Upgrade
Total Debt	2,901	2,902	2,043	1,985	1,408	2,616	Upgrade
Net Cash (Debt)	-2,080	-2,013	-681.93	-1,184	-307.6	-1,935	Upgrade
Net Cash Per Share	-0.67	-0.64	-0.23	-0.47	-0.23	-1.45	Upgrade
Filing Date Shares Outstanding	3,125	3,125	3,125	3,125	2,500	1,338	Upgrade
Total Common Shares Outstanding	3,125	3,125	3,125	2,500	2,500	1,338	Upgrade
Working Capital	1,619	1,833	1,798	175.79	117.82	-131.66	Upgrade
Book Value Per Share	0.99	0.99	0.90	0.42	0.36	0.43	Upgrade
Tangible Book Value	3,109	3,094	2,802	1,048	898.22	571.85	Upgrade
Tangible Book Value Per Share	0.99	0.99	0.90	0.42	0.36	0.43	Upgrade
Land	504.17	201.03	201.03	201.03	201.03	201.03	Upgrade
Buildings	257.58	208.47	208.47	208.47	29.19	29.19	Upgrade
Machinery	470.12	440.65	386.7	339.7	306.53	291.49	Upgrade
Construction In Progress	233.42	238.77	179.32	78.96	214.38	175.27	Upgrade
Leasehold Improvements	743.31	681.42	609.48	526.27	494.07	489.4	Upgrade

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.