uPI Semiconductor Corp. (TPE:6719)

uPI Semiconductor Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	958.48	1,435	1,347	1,215	3,328	1,159
Short-Term Investments	11,050	11,750	10,900	4,120	2,756	27.82
Cash & Short-Term Investments	13,411	13,185	12,247	5,335	6,084	1,187
Cash Growth	5.40%	7.66%	129.56%	-12.32%	412.50%	58.84%
Accounts Receivable	475.43	402.47	424.24	460.86	434.41	983
Other Receivables	118.69	86.13	70.39	48.1	47.7	57.09
Receivables	594.11	488.61	494.62	508.96	482.11	1,040
Inventory	1,166	902.69	685.18	1,270	1,828	1,350
Prepaid Expenses	17.97	16.62	10.36	48.21	10.11	7.95
Other Current Assets	-	-	-	32.78	11.15	50.88
Total Current Assets	15,189	14,593	13,437	7,195	8,416	3,636
Property, Plant & Equipment	424.01	433.91	447.43	461.15	499.47	497.55
Long-Term Investments	1,066	1,009	1,002	95.96	102	-
Other Intangible Assets	23.9	30.82	40.19	46	41.99	33.18
Long-Term Deferred Tax Assets	42.97	53.43	85.65	53.46	25.95	29.97
Other Long-Term Assets	579.52	709.59	1,056	1,048	961.23	549.02
Total Assets	17,325	16,830	16,068	8,900	10,047	4,746

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	590.11	608.25	422.61	349.18	492.65	887.66
Accrued Expenses	247.14	232.8	155.11	185.62	337.55	288.62
Current Portion of Long-Term Debt	-	-	-	-	-	26.15
Current Portion of Leases	9.71	6.74	11.66	10.39	14.31	9.46
Current Income Taxes Payable	72.85	57.56	1.7	70.95	168.65	221.55
Current Unearned Revenue	15.59	13.58	13.79	1.72	0.29	7.38
Other Current Liabilities	602.14	122.32	170.16	105.71	176.68	78.85
Total Current Liabilities	1,538	1,041	775.02	723.58	1,190	1,520
Long-Term Debt	1,580	1,600	1,580	-	-	300.77
Long-Term Leases	4.78	6.69	-	8.48	17.41	15.83
Long-Term Deferred Tax Liabilities	11.2	9.08	35.96	10.66	27.8	2.1
Other Long-Term Liabilities	83.42	80.78	142.09	4.73	4.84	4.9
Total Liabilities	3,217	2,737	2,533	747.45	1,240	1,843

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1,055	1,055	1,047	812.42	786.29	707.05
Additional Paid-In Capital	10,526	10,525	10,508	5,493	5,403	155.94
Retained Earnings	2,516	2,558	2,044	1,856	2,612	2,040
Comprehensive Income & Other	10.95	-45.04	-63.79	-8.59	4.74	-0.5
Shareholders' Equity	14,108	14,092	13,535	8,152	8,806	2,902
Total Liabilities & Equity	17,325	16,830	16,068	8,900	10,047	4,746

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1,595	1,613	1,592	18.88	31.72	352.21
Net Cash (Debt)	11,816	11,572	10,655	5,316	6,053	834.95
Net Cash Growth	6.17%	8.61%	100.43%	-12.17%	624.89%	162.25%
Net Cash Per Share	101.38	102.41	109.95	62.98	71.62	10.63
Filing Date Shares Outstanding	105.52	105.47	104.7	81.24	78.63	70.71
Total Common Shares Outstanding	105.52	105.47	104.7	81.24	78.63	70.71
Working Capital	13,651	13,552	12,662	6,471	7,226	2,116
Book Value Per Share	133.70	133.62	129.28	100.35	112.00	41.05
Tangible Book Value	14,084	14,062	13,495	8,106	8,765	2,869
Tangible Book Value Per Share	133.47	133.33	128.89	99.78	111.47	40.58
Land	103.2	103.2	103.2	103.2	103.2	103.2
Machinery	433.29	437.82	463.74	446.84	453	429.76
Leasehold Improvements	3.17	3.19	3.24	3.22	3.3	3.34

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 18, 2026

Data Sources Report a data error