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Universe Pharmaceuticals (UPC)

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  • 2.670
  • +0.070+2.69%
Close May 13 16:00 ET
  • 2.670
  • 0.0000.00%
Pre 04:00 ET
1.50MMarket Cap-0.33P/E (TTM)

Universe Pharmaceuticals (UPC) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(FY)Sep 30, 2025
(Q4)Sep 30, 2025
(Q2)Mar 31, 2025
(FY)Sep 30, 2024
(Q4)Sep 30, 2024
(Q2)Mar 31, 2024
(FY)Sep 30, 2023
(Q4)Sep 30, 2023
(Q2)Mar 31, 2023
(FY)Sep 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments
13.88%33.59M
13.88%33.59M
315.07%47.27M
458.11%29.5M
458.11%29.5M
-56.64%11.39M
-71.98%5.29M
--5.29M
-8.09%26.27M
-13.50%18.86M
-Cash and cash equivalents
13.88%33.59M
13.88%33.59M
433.46%47.27M
458.11%29.5M
458.11%29.5M
-31.59%8.86M
-7.46%5.29M
--5.29M
-9.00%12.95M
-29.30%5.71M
-Short-term investments
----
----
----
----
----
-81.02%2.53M
0.54%13.22M
--13.22M
-7.18%13.31M
-4.20%13.15M
Receivables
-26.24%13.19M
-26.24%13.19M
-5.97%13.53M
42.81%17.88M
42.81%17.88M
-17.89%14.38M
-17.56%12.52M
--12.52M
-8.62%17.52M
-3.96%15.18M
-Accounts receivable
0.79%13.01M
0.79%13.01M
-29.29%10.17M
17.17%12.91M
17.17%12.91M
-17.89%14.38M
-27.46%11.01M
--11.01M
-6.89%17.52M
-2.50%15.18M
-Related party accounts receivable
----
----
----
--0
--0
--0
--61.68K
--61.68K
----
--0
-Other receivables
-96.42%177.9K
-96.42%177.9K
--3.36M
244.91%4.97M
244.91%4.97M
----
--1.44M
--1.44M
----
----
Inventory
26.26%2.19M
26.26%2.19M
5.31%3.57M
-48.04%1.74M
-48.04%1.74M
18.05%3.39M
51.52%3.34M
--3.34M
-15.29%2.87M
-10.40%2.21M
Prepaid assets
174.45%4.59M
174.45%4.59M
-83.77%621.83K
-59.05%1.67M
-59.05%1.67M
-0.43%3.83M
15.72%4.09M
--4.09M
3,612.38%3.85M
-65.48%3.53M
Other current assets
-95.31%39.94K
-95.31%39.94K
-92.73%39.18K
2,192.80%852.42K
2,192.80%852.42K
-73.18%539.24K
-97.84%37.18K
--37.18K
380.73%2.01M
890.56%1.72M
Total current assets
3.81%53.6M
3.81%53.6M
93.93%65.03M
104.35%51.64M
104.35%51.64M
-36.15%33.53M
-39.12%25.27M
--25.27M
1.65%52.52M
-17.78%41.51M
Non current assets
Net PPE
-4.17%14.7M
-4.17%14.7M
-1.86%14.69M
2.36%15.34M
2.36%15.34M
-7.25%14.96M
-5.31%14.99M
--14.99M
-10.14%16.13M
-11.44%15.83M
-Gross PPE
-1.82%21.6M
-1.82%21.6M
-31.13%14.69M
4.60%22.01M
4.60%22.01M
-4.39%21.32M
-2.32%21.04M
--21.04M
-7.44%22.3M
-8.94%21.54M
-Accumulated depreciation
-3.59%-6.9M
-3.59%-6.9M
----
-10.15%-6.66M
-10.15%-6.66M
-3.08%-6.36M
-5.96%-6.05M
---6.05M
-0.45%-6.17M
1.21%-5.71M
Goodwill and other intangible assets
12.90%296.79K
12.90%296.79K
80.68%266.78K
76.92%262.88K
76.92%262.88K
-7.99%147.65K
-5.63%148.58K
--148.58K
-10.23%160.47K
-11.78%157.45K
-Other intangible assets
12.90%296.79K
12.90%296.79K
----
76.92%262.88K
76.92%262.88K
-7.99%147.65K
-5.63%148.58K
--148.58K
-10.23%160.47K
-11.78%157.45K
Investments and advances
-1.42%702.35K
-1.42%702.35K
-0.50%689.02K
3.97%712.49K
3.97%712.49K
-4.88%692.49K
-2.50%685.31K
--685.31K
24.10%728.06K
-5.64%702.89K
Related parties assets
----
----
----
--0
--0
--0
--61.68K
--61.68K
----
--0
Non current deferred assets
----
----
----
--0
--0
--0
-55.55%599.08K
--599.08K
-15.79%830.26K
54.91%1.35M
Non current prepaid assets
----
----
----
--0
--0
--96.14K
--35.86K
--35.86K
----
----
Total non current assets
-3.77%15.7M
-3.77%15.7M
-1.63%15.64M
-0.85%16.32M
-0.85%16.32M
-10.93%15.9M
-8.76%16.45M
--16.45M
-9.40%17.85M
-8.29%18.03M
Total assets
1.99%69.3M
1.99%69.3M
63.19%80.67M
62.86%67.95M
62.86%67.95M
-29.75%49.43M
-29.92%41.72M
--41.72M
-1.40%70.37M
-15.12%59.54M
Liabilities
Current liabilities
Payables
-74.38%3.61M
-74.38%3.61M
19.73%16.11M
153.65%14.1M
153.65%14.1M
-20.91%13.45M
-16.04%5.56M
--5.56M
268.47%17.01M
2.96%6.62M
-accounts payable
-66.03%1.67M
-66.03%1.67M
-4.68%7.4M
7.19%4.91M
7.19%4.91M
-30.92%7.76M
49.10%4.59M
--4.59M
208.30%11.24M
-42.09%3.08M
-Total tax payable
-37.25%640.78K
-37.25%640.78K
-30.68%119.48K
134.88%1.02M
134.88%1.02M
-47.03%172.37K
159.79%434.76K
--434.76K
-66.20%325.39K
-84.81%167.35K
-Due to related parties current
-93.53%446.55K
-93.53%446.55K
55.67%8.59M
1,177.66%6.9M
1,177.66%6.9M
1.33%5.52M
-84.02%540.1K
--540.1K
74,528.34%5.44M
17,033.62%3.38M
-Other payable
-32.39%856.57K
-32.39%856.57K
----
--1.27M
--1.27M
----
----
----
----
----
Current accrued expenses
-25.57%262.62K
-25.57%262.62K
-39.62%1.65M
-86.99%352.85K
-86.99%352.85K
26.35%2.73M
6.79%2.71M
--2.71M
82.47%2.16M
471.52%2.54M
Current debt and capital lease obligation
58.06%9.26M
58.06%9.26M
27.79%5.66M
6.83%5.86M
6.83%5.86M
8.70%4.43M
39.28%5.48M
--5.48M
-7.55%4.08M
-9.19%3.94M
-Current debt
58.06%9.26M
58.06%9.26M
27.79%5.66M
6.83%5.86M
6.83%5.86M
8.70%4.43M
39.28%5.48M
--5.48M
-7.55%4.08M
-9.19%3.94M
Current deferred liabilities
--40.71K
--40.71K
----
--0
--0
----
----
----
----
----
Current liabilities
-35.15%13.17M
-35.15%13.17M
13.61%23.42M
47.68%20.31M
47.68%20.31M
-11.33%20.61M
5.01%13.75M
--13.75M
127.68%23.24M
16.83%13.1M
Non current liabilities
Long term debt and capital lease obligation
----
----
-0.50%2.07M
--2.14M
--2.14M
--2.08M
----
----
----
----
-Long term debt
----
----
-0.50%2.07M
--2.14M
--2.14M
--2.08M
----
----
----
----
Total non current liabilities
--0
--0
-0.50%2.07M
--2.14M
--2.14M
--2.08M
--0
--0
--0
--0
Total liabilities
-41.32%13.17M
-41.32%13.17M
12.32%25.48M
63.22%22.45M
63.22%22.45M
-2.39%22.69M
5.01%13.75M
--13.75M
127.68%23.24M
16.83%13.1M
Shareholders'equity
Share capital
1,213.75%6.34M
1,213.75%6.34M
9,170.58%6.34M
609.69%482.4K
609.69%482.4K
0.58%68.36K
0.01%67.97K
--67.97K
0.00%67.97K
0.00%67.97K
-common stock
1,213.75%6.34M
1,213.75%6.34M
9,170.58%6.34M
609.69%482.4K
609.69%482.4K
0.58%68.36K
0.01%67.97K
--67.97K
0.00%67.97K
0.00%67.97K
Retained earnings
-36.10%-13.84M
-36.10%-13.84M
-357.36%-13.46M
-604.27%-10.17M
-604.27%-10.17M
-118.85%-2.94M
-108.85%-1.44M
---1.44M
-41.74%15.61M
-34.86%16.32M
Paid-in capital
16.98%63.01M
16.98%63.01M
115.21%63.01M
83.97%53.86M
83.97%53.86M
-0.00%29.28M
-0.00%29.28M
--29.28M
0.00%29.28M
0.00%29.28M
Gains losses not affecting retained earnings
-52.84%626.01K
-52.84%626.01K
-308.14%-705.84K
1,872.49%1.33M
1,872.49%1.33M
-84.39%339.12K
-91.29%67.3K
--67.3K
-56.73%2.17M
-82.93%772.83K
Total stockholders'equity
23.35%56.13M
23.35%56.13M
106.34%55.18M
62.68%45.5M
62.68%45.5M
-43.25%26.74M
-39.77%27.97M
--27.97M
-22.94%47.13M
-21.20%46.44M
Total equity
23.35%56.13M
23.35%56.13M
106.34%55.18M
62.68%45.5M
62.68%45.5M
-43.25%26.74M
-39.77%27.97M
--27.97M
-22.94%47.13M
-21.20%46.44M
Currency Unit
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
Accounting Standards
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
Audit Opinions
Unqualified Opinion
--
--
Unqualified Opinion
--
--
Unqualified Opinion
--
--
Unqualified Opinion
(FY)Sep 30, 2025(Q4)Sep 30, 2025(Q2)Mar 31, 2025(FY)Sep 30, 2024(Q4)Sep 30, 2024(Q2)Mar 31, 2024(FY)Sep 30, 2023(Q4)Sep 30, 2023(Q2)Mar 31, 2023(FY)Sep 30, 2022
Assets
Current assets
Cash, cash equivalents and short term investments 13.88%33.59M13.88%33.59M315.07%47.27M458.11%29.5M458.11%29.5M-56.64%11.39M-71.98%5.29M--5.29M-8.09%26.27M-13.50%18.86M
-Cash and cash equivalents 13.88%33.59M13.88%33.59M433.46%47.27M458.11%29.5M458.11%29.5M-31.59%8.86M-7.46%5.29M--5.29M-9.00%12.95M-29.30%5.71M
-Short-term investments ---------------------81.02%2.53M0.54%13.22M--13.22M-7.18%13.31M-4.20%13.15M
Receivables -26.24%13.19M-26.24%13.19M-5.97%13.53M42.81%17.88M42.81%17.88M-17.89%14.38M-17.56%12.52M--12.52M-8.62%17.52M-3.96%15.18M
-Accounts receivable 0.79%13.01M0.79%13.01M-29.29%10.17M17.17%12.91M17.17%12.91M-17.89%14.38M-27.46%11.01M--11.01M-6.89%17.52M-2.50%15.18M
-Related party accounts receivable --------------0--0--0--61.68K--61.68K------0
-Other receivables -96.42%177.9K-96.42%177.9K--3.36M244.91%4.97M244.91%4.97M------1.44M--1.44M--------
Inventory 26.26%2.19M26.26%2.19M5.31%3.57M-48.04%1.74M-48.04%1.74M18.05%3.39M51.52%3.34M--3.34M-15.29%2.87M-10.40%2.21M
Prepaid assets 174.45%4.59M174.45%4.59M-83.77%621.83K-59.05%1.67M-59.05%1.67M-0.43%3.83M15.72%4.09M--4.09M3,612.38%3.85M-65.48%3.53M
Other current assets -95.31%39.94K-95.31%39.94K-92.73%39.18K2,192.80%852.42K2,192.80%852.42K-73.18%539.24K-97.84%37.18K--37.18K380.73%2.01M890.56%1.72M
Total current assets 3.81%53.6M3.81%53.6M93.93%65.03M104.35%51.64M104.35%51.64M-36.15%33.53M-39.12%25.27M--25.27M1.65%52.52M-17.78%41.51M
Non current assets
Net PPE -4.17%14.7M-4.17%14.7M-1.86%14.69M2.36%15.34M2.36%15.34M-7.25%14.96M-5.31%14.99M--14.99M-10.14%16.13M-11.44%15.83M
-Gross PPE -1.82%21.6M-1.82%21.6M-31.13%14.69M4.60%22.01M4.60%22.01M-4.39%21.32M-2.32%21.04M--21.04M-7.44%22.3M-8.94%21.54M
-Accumulated depreciation -3.59%-6.9M-3.59%-6.9M-----10.15%-6.66M-10.15%-6.66M-3.08%-6.36M-5.96%-6.05M---6.05M-0.45%-6.17M1.21%-5.71M
Goodwill and other intangible assets 12.90%296.79K12.90%296.79K80.68%266.78K76.92%262.88K76.92%262.88K-7.99%147.65K-5.63%148.58K--148.58K-10.23%160.47K-11.78%157.45K
-Other intangible assets 12.90%296.79K12.90%296.79K----76.92%262.88K76.92%262.88K-7.99%147.65K-5.63%148.58K--148.58K-10.23%160.47K-11.78%157.45K
Investments and advances -1.42%702.35K-1.42%702.35K-0.50%689.02K3.97%712.49K3.97%712.49K-4.88%692.49K-2.50%685.31K--685.31K24.10%728.06K-5.64%702.89K
Related parties assets --------------0--0--0--61.68K--61.68K------0
Non current deferred assets --------------0--0--0-55.55%599.08K--599.08K-15.79%830.26K54.91%1.35M
Non current prepaid assets --------------0--0--96.14K--35.86K--35.86K--------
Total non current assets -3.77%15.7M-3.77%15.7M-1.63%15.64M-0.85%16.32M-0.85%16.32M-10.93%15.9M-8.76%16.45M--16.45M-9.40%17.85M-8.29%18.03M
Total assets 1.99%69.3M1.99%69.3M63.19%80.67M62.86%67.95M62.86%67.95M-29.75%49.43M-29.92%41.72M--41.72M-1.40%70.37M-15.12%59.54M
Liabilities
Current liabilities
Payables -74.38%3.61M-74.38%3.61M19.73%16.11M153.65%14.1M153.65%14.1M-20.91%13.45M-16.04%5.56M--5.56M268.47%17.01M2.96%6.62M
-accounts payable -66.03%1.67M-66.03%1.67M-4.68%7.4M7.19%4.91M7.19%4.91M-30.92%7.76M49.10%4.59M--4.59M208.30%11.24M-42.09%3.08M
-Total tax payable -37.25%640.78K-37.25%640.78K-30.68%119.48K134.88%1.02M134.88%1.02M-47.03%172.37K159.79%434.76K--434.76K-66.20%325.39K-84.81%167.35K
-Due to related parties current -93.53%446.55K-93.53%446.55K55.67%8.59M1,177.66%6.9M1,177.66%6.9M1.33%5.52M-84.02%540.1K--540.1K74,528.34%5.44M17,033.62%3.38M
-Other payable -32.39%856.57K-32.39%856.57K------1.27M--1.27M--------------------
Current accrued expenses -25.57%262.62K-25.57%262.62K-39.62%1.65M-86.99%352.85K-86.99%352.85K26.35%2.73M6.79%2.71M--2.71M82.47%2.16M471.52%2.54M
Current debt and capital lease obligation 58.06%9.26M58.06%9.26M27.79%5.66M6.83%5.86M6.83%5.86M8.70%4.43M39.28%5.48M--5.48M-7.55%4.08M-9.19%3.94M
-Current debt 58.06%9.26M58.06%9.26M27.79%5.66M6.83%5.86M6.83%5.86M8.70%4.43M39.28%5.48M--5.48M-7.55%4.08M-9.19%3.94M
Current deferred liabilities --40.71K--40.71K------0--0--------------------
Current liabilities -35.15%13.17M-35.15%13.17M13.61%23.42M47.68%20.31M47.68%20.31M-11.33%20.61M5.01%13.75M--13.75M127.68%23.24M16.83%13.1M
Non current liabilities
Long term debt and capital lease obligation ---------0.50%2.07M--2.14M--2.14M--2.08M----------------
-Long term debt ---------0.50%2.07M--2.14M--2.14M--2.08M----------------
Total non current liabilities --0--0-0.50%2.07M--2.14M--2.14M--2.08M--0--0--0--0
Total liabilities -41.32%13.17M-41.32%13.17M12.32%25.48M63.22%22.45M63.22%22.45M-2.39%22.69M5.01%13.75M--13.75M127.68%23.24M16.83%13.1M
Shareholders'equity
Share capital 1,213.75%6.34M1,213.75%6.34M9,170.58%6.34M609.69%482.4K609.69%482.4K0.58%68.36K0.01%67.97K--67.97K0.00%67.97K0.00%67.97K
-common stock 1,213.75%6.34M1,213.75%6.34M9,170.58%6.34M609.69%482.4K609.69%482.4K0.58%68.36K0.01%67.97K--67.97K0.00%67.97K0.00%67.97K
Retained earnings -36.10%-13.84M-36.10%-13.84M-357.36%-13.46M-604.27%-10.17M-604.27%-10.17M-118.85%-2.94M-108.85%-1.44M---1.44M-41.74%15.61M-34.86%16.32M
Paid-in capital 16.98%63.01M16.98%63.01M115.21%63.01M83.97%53.86M83.97%53.86M-0.00%29.28M-0.00%29.28M--29.28M0.00%29.28M0.00%29.28M
Gains losses not affecting retained earnings -52.84%626.01K-52.84%626.01K-308.14%-705.84K1,872.49%1.33M1,872.49%1.33M-84.39%339.12K-91.29%67.3K--67.3K-56.73%2.17M-82.93%772.83K
Total stockholders'equity 23.35%56.13M23.35%56.13M106.34%55.18M62.68%45.5M62.68%45.5M-43.25%26.74M-39.77%27.97M--27.97M-22.94%47.13M-21.20%46.44M
Total equity 23.35%56.13M23.35%56.13M106.34%55.18M62.68%45.5M62.68%45.5M-43.25%26.74M-39.77%27.97M--27.97M-22.94%47.13M-21.20%46.44M
Currency Unit USDUSDUSDUSDUSDUSDUSDUSDUSDUSD
Accounting Standards US-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAP
Audit Opinions Unqualified Opinion----Unqualified Opinion----Unqualified Opinion----Unqualified Opinion
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