Upsellon Brands Holdings Ltd (TLV:UPSL)

Upsellon Brands Holdings Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.18	0.68	0.56	0.4	0.68
Short-Term Investments	-	0.53	0.02	0.02	0.02
Cash & Short-Term Investments	0.18	1.21	0.58	0.42	0.7
Cash Growth	-85.50%	110.76%	38.80%	-40.80%	-29.41%
Accounts Receivable	0.93	1.05	0.86	1.15	0.77
Other Receivables	0.06	0.1	0.08	0.1	0.03
Receivables	0.99	1.14	0.94	1.24	0.81
Inventory	0.95	2.09	2.18	3.55	6.28
Prepaid Expenses	0.2	-	-	0.02	0.02
Other Current Assets	-	0.12	0.21	-	0.31
Total Current Assets	2.32	4.56	3.9	5.23	8.13
Property, Plant & Equipment	0.09	0.24	0.42	0.26	0.12
Goodwill	-	-	-	-	3.23
Other Intangible Assets	2.47	2.94	3.36	3.81	11.55
Other Long-Term Assets	-	0.28	0.47	2.86	-
Total Assets	4.88	8.03	8.16	12.15	23.02
Accounts Payable	0.44	0.75	0.16	0.44	0.16
Accrued Expenses	0.18	0.11	0.32	0.48	1.21
Short-Term Debt	0.86	1.86	0.47	0.26	1.53
Current Portion of Long-Term Debt	-	-	-	1.61	2.5
Current Portion of Leases	0.04	0.08	0.2	0.1	0.05
Current Income Taxes Payable	0.02	-	-	-	-
Other Current Liabilities	0.12	0.13	0.16	0.1	1.66
Total Current Liabilities	1.66	2.93	1.31	2.98	7.1
Long-Term Leases	0.04	0.15	0.21	0.1	0.06
Long-Term Deferred Tax Liabilities	-	-	-	-	0.23
Total Liabilities	1.7	3.07	1.52	3.08	7.39
Common Stock	104.47	104.46	104.46	103.04	79.33
Additional Paid-In Capital	4.45	4.43	4.4	4.28	20.3
Retained Earnings	-105.78	-103.98	-102.21	-98.25	-84
Total Common Equity	3.14	4.91	6.64	9.07	15.63
Minority Interest	0.04	0.04	-	-	-
Shareholders' Equity	3.18	4.96	6.64	9.07	15.63
Total Liabilities & Equity	4.88	8.03	8.16	12.15	23.02
Total Debt	0.94	2.08	0.87	2.07	4.14
Net Cash (Debt)	-0.76	-0.87	-0.3	-1.65	-3.44
Net Cash Per Share	-0.04	-0.04	-0.02	-0.11	-0.42
Filing Date Shares Outstanding	21.42	21.42	20.87	19.99	12.14
Total Common Shares Outstanding	21.42	21.42	20.87	15.57	9.69
Working Capital	0.65	1.64	2.6	2.25	1.02
Book Value Per Share	0.15	0.23	0.32	0.58	1.61
Tangible Book Value	0.67	1.97	3.29	5.26	0.85
Tangible Book Value Per Share	0.03	0.09	0.16	0.34	0.09

Source: S&P Global Market Intelligence. Standard template. Financial Sources.