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	Sep '24 Sep 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	1,323	1,361	801.41	1,101	680.84	267
Cash & Short-Term Investments	1,323	1,361	801.41	1,101	680.84	267
Cash Growth	-32.78%	69.81%	-27.20%	61.68%	155.00%	-
Accounts Receivable	135.29	134.94	55.31	19.68	68.94	74.11
Other Receivables	2.07	9.26	-	-	-	-
Receivables	137.36	144.19	55.31	19.68	68.94	74.11
Inventory	3,760	3,354	2,674	2,026	1,501	1,416
Prepaid Expenses	27.8	3.69	18.56	1.26	1.31	2.34
Other Current Assets	181.22	190.19	138.28	163.62	1,238	2,644
Total Current Assets	5,429	5,053	3,688	3,311	3,491	4,403
Property, Plant & Equipment	1,282	1,095	940.81	836.41	882.43	1,018
Long-Term Deferred Tax Assets	21.49	19.06	20.4	16.08	36.78	49.19
Other Long-Term Assets	89.13	59.72	40.14	-	-	-
Total Assets	6,822	6,227	4,689	4,164	4,410	5,471
Accounts Payable	1,195	1,256	1,180	1,588	1,118	1,202
Accrued Expenses	37.54	35.42	46.88	156.64	41.51	18.07
Short-Term Debt	1,005	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	295.46	147.32	154.97	121.68	90.4	145.85
Current Income Taxes Payable	40.74	17.18	86.72	37.74	16.93	8.08
Other Current Liabilities	31.02	31.01	308.77	43.36	20.17	9.28
Total Current Liabilities	3,622	3,255	3,512	3,194	3,622	3,822
Long-Term Debt	-	-	-	-	150	1,220
Long-Term Leases	117.66	127.87	95.64	40.28	40.53	42.48
Total Liabilities	3,786	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	1,079	878.51	552.32	404.46	307.82	101.08
Comprehensive Income & Other	-6.81	-6.81	-4.25	-6.25	-3.48	-
Shareholders' Equity	3,036	2,802	1,048	898.22	571.85	368.58
Total Liabilities & Equity	6,822	6,227	4,689	4,164	4,410	5,471
Total Debt	2,435	2,043	1,985	1,408	2,616	3,847
Net Cash (Debt)	-1,113	-681.93	-1,184	-307.6	-1,935	-3,580
Net Cash Per Share	-0.36	-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	1,807	1,798	175.79	117.82	-131.66	581.41
Book Value Per Share	0.96	0.90	0.42	0.36	0.43	-
Tangible Book Value	3,003	2,802	1,048	898.22	571.85	368.58
Tangible Book Value Per Share	0.96	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	415.7	386.7	339.7	306.53	291.49	279.14
Construction In Progress	229.87	179.32	78.96	214.38	175.27	150.76
Leasehold Improvements	649.6	609.48	526.27	494.07	489.4	480.76

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