Universe Pharmaceuticals INC (UPC)

UPC Balance Sheet

Financials in millions USD. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	8.86	5.29	5.71	8.08	10.06	3.18
Short-Term Investments	2.53	13.22	13.15	13.73	-	-
Cash & Short-Term Investments	11.39	18.5	18.86	21.8	10.06	3.18
Cash Growth	-56.64%	-1.89%	-13.50%	116.77%	216.56%	-48.67%
Accounts Receivable	14.38	10.67	15.18	15.57	10.87	6.42
Other Receivables	-	0.06	-	0.24	-	-
Receivables	14.38	10.73	15.18	15.81	10.87	6.42
Inventory	3.39	3.34	2.21	2.46	1.91	2.62
Prepaid Expenses	4	4.05	5.24	7.67	-	0.02
Other Current Assets	0.37	0.18	0.02	2.74	0.44	-
Total Current Assets	33.53	36.81	41.51	50.48	23.28	12.23
Property, Plant & Equipment	3.52	3.7	4.25	4.68	4.43	4.57
Long-Term Investments	0.69	0.69	0.7	0.74	0.74	0.7
Other Intangible Assets	0.15	0.15	0.16	0.18	0.17	0.17
Long-Term Deferred Tax Assets	-	0.66	1.35	0.87	0.19	0.17
Other Long-Term Assets	11.54	11.29	11.58	13.19	-	-
Total Assets	49.43	53.29	59.54	70.14	28.8	17.84
Accounts Payable	7.76	4.59	3.08	5.31	2.69	1.94
Accrued Expenses	2.9	3.15	2.71	0.88	0.94	0.55
Short-Term Debt	4.43	5.48	3.94	4.33	2.65	2.52
Current Income Taxes Payable	-	-	-	0.67	0.77	0.39
Other Current Liabilities	5.52	0.54	3.38	0.02	0.96	0.05
Total Current Liabilities	20.61	13.75	13.1	11.21	8	5.45
Total Liabilities	22.69	13.75	13.1	11.21	8	5.45
Common Stock	0.07	0.07	0.07	0.07	0.05	0.05
Additional Paid-In Capital	29.28	29.28	29.28	29.28	3.68	3.68
Retained Earnings	-0.5	12.6	18.76	27.5	16.18	8.62
Comprehensive Income & Other	-2.1	-2.41	-1.67	2.09	0.9	0.03
Shareholders' Equity	26.74	39.53	46.44	58.93	20.8	12.38
Total Liabilities & Equity	49.43	53.29	59.54	70.14	28.8	17.84
Total Debt	6.51	5.48	3.94	4.33	2.65	2.52
Net Cash (Debt)	4.88	13.02	14.92	17.47	7.41	0.66
Net Cash Growth	-78.01%	-12.75%	-14.57%	135.68%	1030.73%	-81.63%
Net Cash Per Share	1.34	3.59	4.12	5.52	2.78	0.25
Filing Date Shares Outstanding	3.65	3.63	3.63	3.63	2.67	2.67
Total Common Shares Outstanding	3.65	3.63	3.63	3.63	2.67	2.67
Working Capital	12.92	23.06	28.41	39.27	15.28	6.78
Book Value Per Share	7.34	10.91	12.81	16.26	7.80	4.64
Tangible Book Value	26.6	39.38	46.28	58.76	20.63	12.21
Tangible Book Value Per Share	7.29	10.86	12.77	16.21	7.74	4.58
Buildings	7.38	7.3	7.49	7.81	7.41	7.07
Machinery	2.5	2.45	2.47	2.65	2.11	1.96

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