Universe Pharmaceuticals INC (UPC)

UPC Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Cash & Equivalents	27.56	33.59	29.5	5.29	5.71	8.08
Short-Term Investments	1.49	-	-	-	13.15	13.73
Cash & Short-Term Investments	29.05	33.59	29.5	5.29	18.86	21.8
Cash Growth	-38.55%	13.88%	458.11%	-71.98%	-13.50%	116.77%
Accounts Receivable	14.96	13.01	12.91	11.01	15.18	15.57
Other Receivables	0.28	0.18	4.97	1.98	-	0.24
Receivables	15.24	13.19	17.88	13	15.18	15.81
Inventory	3.98	4.68	2.72	3.34	2.21	2.46
Prepaid Expenses	0.59	0.88	1.07	3.46	5.24	7.67
Other Current Assets	6.35	1.26	0.48	0.18	0.02	2.74
Total Current Assets	55.21	53.6	51.64	25.27	41.51	50.48
Property, Plant & Equipment	3.79	3.58	3.57	3.7	4.25	4.68
Long-Term Investments	0.72	0.7	0.71	0.69	0.7	0.74
Other Intangible Assets	0.31	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	11.43	11.12	11.77	11.32	11.58	13.19
Total Assets	71.47	69.3	67.95	41.72	59.54	70.14

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Accounts Payable	3.75	1.67	4.91	4.59	3.08	5.31
Accrued Expenses	0.25	0.85	1.23	3.02	2.65	0.88
Short-Term Debt	7.38	7.15	5.86	5.48	3.94	4.33
Current Portion of Long-Term Debt	-	2.11	-	-	-	-
Current Income Taxes Payable	0.66	0.05	0.15	0.13	0.05	0.67
Current Unearned Revenue	0.04	0.04	-	-	-	-
Other Current Liabilities	1.56	1.3	8.17	0.54	3.38	0.02
Total Current Liabilities	13.65	13.17	20.31	13.75	13.1	11.21
Long-Term Debt	2.17	-	2.14	-	-	-
Total Liabilities	15.82	13.17	22.45	13.75	13.1	11.21

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Common Stock	0	6.34	0.48	0.07	0.07	0.07
Additional Paid-In Capital	69.35	63.01	53.86	29.28	29.28	29.28
Retained Earnings	-12.96	-11.4	-7.73	1	18.76	27.5
Comprehensive Income & Other	-0.74	-1.81	-1.11	-2.37	-1.67	2.09
Shareholders' Equity	55.65	56.13	45.5	27.97	46.44	58.93
Total Liabilities & Equity	71.47	69.3	67.95	41.72	59.54	70.14

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Sep 30, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021
Total Debt	9.55	9.26	7.99	5.48	3.94	4.33
Net Cash (Debt)	19.5	24.34	21.5	-0.2	14.92	17.47
Net Cash Growth	-50.69%	13.17%	-	-	-14.57%	135.67%
Net Cash Per Share	34.61	53.38	1544.79	-	-	-
Filing Date Shares Outstanding	0.56	0.56	0.04	0.01	0.01	0.01
Total Common Shares Outstanding	0.56	0.56	0.04	0.01	0.01	0.01
Working Capital	41.56	40.43	31.32	11.52	28.41	39.27
Book Value Per Share	98.78	99.64	1061.17	4629.29	7686.58	9754.11
Tangible Book Value	55.34	55.83	45.24	27.82	46.28	58.76
Tangible Book Value Per Share	98.23	99.11	1055.04	4604.70	7660.52	9724.57
Buildings	8.01	7.58	7.59	7.3	7.49	7.81
Machinery	3.11	2.87	2.6	2.45	2.47	2.65
Construction In Progress	0.03	0.04	0.04	-	-	-

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

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

Update frequency:

Semi-annually

Last checked:

Aug 29, 2026

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