UPC Balance Sheet

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

Millions USD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	33.59	29.5	5.29	5.71	8.08
Short-Term Investments	-	-	-	13.15	13.73
Cash & Short-Term Investments	33.59	29.5	5.29	18.86	21.8
Cash Growth	13.88%	458.11%	-71.98%	-13.50%	116.77%
Accounts Receivable	13.01	12.91	11.01	15.18	15.57
Other Receivables	0.18	4.97	1.98	-	0.24
Receivables	13.19	17.88	13	15.18	15.81
Inventory	4.68	2.72	3.34	2.21	2.46
Prepaid Expenses	0.88	1.07	3.46	5.24	7.67
Other Current Assets	1.26	0.48	0.18	0.02	2.74
Total Current Assets	53.6	51.64	25.27	41.51	50.48
Property, Plant & Equipment	3.58	3.57	3.7	4.25	4.68
Long-Term Investments	0.7	0.71	0.69	0.7	0.74
Other Intangible Assets	0.3	0.26	0.15	0.16	0.18
Long-Term Deferred Tax Assets	-	-	0.6	1.35	0.87
Other Long-Term Assets	11.12	11.77	11.32	11.58	13.19
Total Assets	69.3	67.95	41.72	59.54	70.14
Accounts Payable	1.67	4.91	4.59	3.08	5.31
Accrued Expenses	0.85	1.23	3.02	2.65	0.88
Short-Term Debt	7.15	5.86	5.48	3.94	4.33
Current Portion of Long-Term Debt	2.11	-	-	-	-
Current Income Taxes Payable	0.05	0.15	0.13	0.05	0.67
Current Unearned Revenue	0.04	-	-	-	-
Other Current Liabilities	1.3	8.17	0.54	3.38	0.02
Total Current Liabilities	13.17	20.31	13.75	13.1	11.21
Long-Term Debt	-	2.14	-	-	-
Total Liabilities	13.17	22.45	13.75	13.1	11.21
Common Stock	6.34	0.48	0.07	0.07	0.07
Additional Paid-In Capital	63.01	53.86	29.28	29.28	29.28
Retained Earnings	-11.4	-7.73	1	18.76	27.5
Comprehensive Income & Other	-1.81	-1.11	-2.37	-1.67	2.09
Shareholders' Equity	56.13	45.5	27.97	46.44	58.93
Total Liabilities & Equity	69.3	67.95	41.72	59.54	70.14
Total Debt	9.26	7.99	5.48	3.94	4.33
Net Cash (Debt)	24.34	21.5	-0.2	14.92	17.47
Net Cash Growth	13.17%	-	-	-14.57%	135.67%
Net Cash Per Share	53.38	1544.79	-	-	-
Filing Date Shares Outstanding	0.56	0.04	-	-	-
Total Common Shares Outstanding	0.56	0.04	-	-	-
Working Capital	40.43	31.32	11.52	28.41	39.27
Book Value Per Share	99.64	1061.17	-	-	-
Tangible Book Value	55.83	45.24	27.82	46.28	58.76
Tangible Book Value Per Share	99.11	1055.04	-	-	-
Buildings	7.58	7.59	7.3	7.49	7.81
Machinery	2.87	2.6	2.45	2.47	2.65
Construction In Progress	0.04	0.04	-	-	-

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

SEC Filings: 10-K · 10-Q