Upson International Corp. (PSE:UPSON)
Philippines · Delayed Price · Currency is PHP 0.8600
-0.0400 (-4.44%)
Last updated: Aug 28, 2026, 11:05 AM PST
Upson International Cash Flow Statement
Financials in millions PHP. Fiscal year is January - December.
Millions PHP. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | 453.46 | 398.85 | 480.18 | 464.19 | 537.86 | 403.64 |
Depreciation & Amortization | 425.65 | 470.42 | 408.06 | 309.08 | 280.83 | 303.33 |
Loss (Gain) From Sale of Assets | -1.13 | 0 | - | - | - | - |
Other Operating Activities | 231.44 | 217.8 | 195.5 | 54.72 | 129.77 | 100.99 |
Change in Accounts Receivable | 112.58 | 35.94 | -149.76 | -108.77 | -24.35 | 51.89 |
Change in Inventory | -852.9 | -595.67 | -1,136 | -687.18 | -684.13 | -520.23 |
Change in Accounts Payable | -525.31 | 10.37 | -133.16 | 61.57 | -527.96 | 607.29 |
Change in Other Net Operating Assets | 27.19 | -71.76 | -28.32 | -25.18 | -32.22 | -23.9 |
Operating Cash Flow | -129.01 | 465.94 | -363.18 | 68.43 | -320.21 | 923.02 |
Operating Cash Flow Growth | - | - | - | - | - | 73.95% |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | -168.09 | -516.76 | -194.53 | -219.5 | -109.23 | -58.82 |
Other Investing Activities | -95 | -95 | - | - | - | 1,099 |
Investing Cash Flow | -261.96 | -611.76 | -194.53 | -219.5 | -109.23 | 1,040 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | 4,159 | 2,883 | 2,611 | 2,870 | 2,855 |
Total Debt Issued | 4,876 | 4,159 | 2,883 | 2,611 | 2,870 | 2,855 |
Long-Term Debt Repaid | - | -3,728 | -2,487 | -2,798 | -2,562 | -4,220 |
Total Debt Repaid | -4,268 | -3,728 | -2,487 | -2,798 | -2,562 | -4,220 |
Net Debt Issued (Repaid) | 608.6 | 431.19 | 396.28 | -187.15 | 307.58 | -1,365 |
Issuance of Common Stock | - | - | - | 1,430 | 0 | 232.5 |
Common Dividends Paid | -64.25 | -187.5 | -187.5 | -413.31 | -114.69 | -307 |
Other Financing Activities | -172.59 | -163.87 | -122.59 | -119.32 | -62.83 | -103.55 |
Financing Cash Flow | 371.75 | 79.82 | 86.19 | 710.53 | 130.06 | -1,543 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | -19.22 | -66 | -471.52 | 559.46 | -299.38 | 419.95 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -297.1 | -50.82 | -557.71 | -151.07 | -429.44 | 864.2 |
Free Cash Flow Growth | - | - | - | - | - | 78.15% |
Free Cash Flow Margin | -2.23% | -0.39% | -4.88% | -1.51% | -4.54% | 10.09% |
Free Cash Flow Per Share | -0.10 | -0.02 | -0.18 | -0.05 | -0.17 | 0.65 |
Levered Free Cash Flow | -628.84 | -535.44 | -998.35 | -814.57 | -342.75 | 1,752 |
Unlevered Free Cash Flow | -499.64 | -416.93 | -903.01 | -737.39 | -296.41 | 1,824 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 172.59 | 163.87 | 134.59 | 119.32 | 62.83 | 103.55 |
Cash Income Tax Paid | 168.93 | 145.49 | 134.07 | 187.15 | 135.15 | 91.81 |
Change in Working Capital | -1,238 | -621.12 | -1,447 | -759.56 | -1,269 | 115.06 |