Universe Pharmaceuticals (UPC) Balance Sheet: Assets & Liabilities

Universe Pharmaceuticals (UPC) Balance Sheet

As of Sep 30, 2025 (end of fiscal 2025), Universe Pharmaceuticals reported total assets of $69.30M and total liabilities of $13.17M. Shareholders' equity was $56.13M, up 23.4% from $45.50M a year earlier. Total debt stood at $7.15M against $33.59M in cash and short-term investments, a net cash position of $26.44M. That puts debt-to-equity at 0.13, compared with 0.18 a year earlier.

Universe Pharmaceuticals Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Universe Pharmaceuticals INC (UPC) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018
Period ending	Sep 2025	Sep 2024	Sep 2023	Sep 2022	Sep 2021	Sep 2020	Sep 2019	Sep 2018
Current Assets
Cash and Cash Equivalents	33.59	29.50	5.29	5.71	8.08	10.06	3.18	6.19
Short-Term Investments	0.00	0.00	13.22	13.15	13.73	0.00	0.00	0.00
Cash & Short-Term Investments	33.59	29.50	18.50	18.86	21.80	10.06	3.18	6.19
Accounts Receivable	13.01	12.91	10.73	15.18	15.81	10.87	6.42	7.64
Inventory	4.68	1.74	3.34	2.21	2.46	1.91	2.62	8.12
Other Current Assets	2.53	0.85	4.23	5.26	10.40	0.00	0.02	0.01
Total Current Assets	53.60	51.64	36.81	41.51	50.48	22.84	12.23	21.96
Non-Current Assets
Property, Plant & Equipment (Net)	3.58	15.34	14.99	13.58	4.68	4.43	4.57	5.08
Long-Term Investments	0.70	0.71	0.69	0.70	0.74	0.74	0.70	0.73
Intangible Assets	0.30	0.26	0.15	0.16	0.18	0.17	0.17	0.18
Other Non-Current Assets	11.12	11.77	0.00	2.25	14.06	0.00	0.00	0.00
Total Non-Current Assets	15.70	16.32	16.48	18.03	19.66	5.52	5.61	6.12
Total Assets	69.30	67.95	53.29	59.54	70.14	28.80	17.84	28.08
Current Liabilities
Accounts Payable	2.12	4.91	4.59	3.08	5.33	2.69	1.94	2.94
Short-Term Debt	7.15	5.86	5.48	3.94	4.33	2.65	2.52	2.62
Current Portion of Long-Term Debt	2.11	-	-	-	-	-	-	-
Accrued Liabilities	0.90	0.35	3.15	2.54	1.55	-	-	-
Deferred Revenue	0.04	0.00	0.00	0.00	0.00	0.00	0.00	0.89
Other Current Liabilities	0.86	1.27	3.25	5.92	0.02	1.33	0.44	11.05
Total Current Liabilities	13.17	20.31	13.75	13.10	11.21	8.00	5.45	18.40
Non-Current Liabilities
Long-Term Debt	0.00	2.14	0.00	0.00	0.00	0.00	0.00	0.00
Other Non-Current Liabilities	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Non-Current Liabilities	0.00	2.14	0.00	7.01	0.00	0.00	0.00	0.00
Total Liabilities	13.17	22.45	13.75	13.10	11.21	8.00	5.45	18.40
Stockholders' Equity
Common Stock	6.34	0.48	0.07	0.07	0.07	0.05	0.05	0.05
Retained Earnings	-11.40	-10.17	10.16	16.32	27.50	13.74	6.18	2.83
Accumulated Other Comprehensive Income	-1.81	1.33	0.03	0.77	2.09	3.33	2.47	3.12
Additional Paid-in Capital	63.01	53.86	29.28	29.28	29.28	3.68	3.68	3.68
Shares Outstanding	0.56	0.04	0.01	0.01	-	-	-	-
Total Stockholders' Equity	56.13	45.50	39.53	46.44	58.93	20.80	12.38	9.68
Total Liabilities & Equity	69.30	67.95	53.29	59.54	70.14	28.80	17.84	28.08

Source: Company financial statements from annual and quarterly filings. Data as of Mar 31, 2026. Data sources and methodology

Frequently Asked Questions About Universe Pharmaceuticals Balance Sheet

How much debt does Universe Pharmaceuticals have?

Universe Pharmaceuticals had total debt of $7.15M as of Sep 30, 2025, against $33.59M in cash and short-term investments. Its debt-to-equity ratio was 0.13. Total debt was $7.99M a year earlier.

What are Universe Pharmaceuticals's total assets?

Universe Pharmaceuticals reported total assets of $69.30M as of Sep 30, 2025, up 2.0% from $67.95M a year earlier. Total liabilities were $13.17M.

What is Universe Pharmaceuticals's shareholders' equity?

Universe Pharmaceuticals's shareholders' equity was $56.13M as of Sep 30, 2025, or about $99.64 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition