NASDAQ : UPC
Universe Pharmaceuticals INC — Financial statements
Healthcare · Drug Manufacturers - Specialty & Generic · China
Last price 1.49 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 7.49M
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Financial statements
Universe Pharmaceuticals INC (UPC) reported revenue of 17.74M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 17.74M | 17.86M | 23.02M | 32.31M | 40.14M | 47.98M |
| Cost of Revenue | 11.26M | 11.56M | 16.95M | 21.99M | 18.25M | 22.66M |
| Gross Profit | 6.48M | 6.30M | 6.07M | 10.32M | 21.89M | 25.33M |
| Selling, General & Admin | 7.90M | 8.55M | 11.06M | 9.33M | 21.27M | 6.17M |
| Research & Development | 668.40K | 671.76K | 3.03M | 4.86M | 7.64M | 5.47M |
| Other Operating Expenses | 1.57K | 96.41K | 104.45K | |||
| Operating Expenses | 8.57M | 9.22M | 14.09M | 14.28M | 28.91M | 11.74M |
| Operating Income | -2.09M | -2.92M | -8.02M | -3.97M | -7.02M | 13.59M |
| Interest Expense | -286.80K | -289.38K | -304.52K | -190.18K | -199.85K | -149.30K |
| Interest & Investment Income | 57.34K | 57.34K | 26.34K | 33.40K | 37.45K | 287.25K |
| Earnings From Equity Investments | 65.06K | 65.06K | 31.94K | 31.07K | 38.59K | 30.83K |
| Other Non Operating Income (Expenses) | 314.52K | -586.21K | 149.43K | -235.50K | 49.92K | -78.88K |
| EBT Excluding Unusual Items | -1.94M | -3.67M | -8.12M | -4.33M | -7.09M | 13.68M |
| Gain (Loss) on Sale of Assets | -2.95K | -2.95K | -3.96K | -114.00 | -983.00 | -1.56K |
| Pretax Income | -1.94M | -3.67M | -8.12M | -4.33M | -7.09M | 13.68M |
| Income Tax Expense | 606.70K | 2.25M | 815.32K | 2.36M | ||
| Net Income | -1.94M | -3.67M | -8.73M | -6.58M | -7.91M | 11.32M |
| Net Income to Common | -1.94M | -3.67M | -8.73M | -6.58M | -7.91M | 11.32M |
| Shares Outstanding (Basic) | 563.63K | 455.87K | 13.92K | |||
| Shares Outstanding (Diluted) | 563.63K | 455.87K | 13.92K | |||
| EPS (Basic) | -3.45 | -8.06 | -626.96 | |||
| EPS (Diluted) | -3.45 | -8.06 | -626.96 | |||
| Free Cash Flow | -12.39M | -5.32M | -9.75M | 1.07M | -1.40M | -15.59M |
| Free Cash Flow Per Share | -21.99 | -11.67 | -700.61 | |||
| Gross Margin | 36.52% | 35.28% | 26.37% | 31.93% | 54.53% | 52.78% |
| Operating Margin | -11.78% | -16.33% | -34.83% | -12.28% | -17.49% | 28.32% |
| Profit Margin | -10.95% | -20.56% | -37.90% | -20.37% | -19.70% | 23.59% |
| Free Cash Flow Margin | -69.85% | -29.78% | -42.36% | 3.32% | -3.48% | -32.48% |
| EBITDA | -1.61M | -2.40M | -7.53M | -3.46M | -6.49M | 14.04M |
| EBITDA Margin | -9.08% | -13.43% | -32.72% | -10.70% | -16.16% | 29.25% |
| D&A For EBITDA | 479.01K | 517.43K | 485.73K | 508.79K | 533.95K | 446.88K |
| EBIT | -2.09M | -2.92M | -8.02M | -3.97M | -7.02M | 13.59M |
| EBIT Margin | -11.78% | -16.33% | -34.83% | -12.28% | -17.49% | 28.32% |
| Effective Tax Rate | 17.24% | |||||
| Advertising Expenses | 2.57M | 5.27M | 4.76M | 1.33M |
Balance sheet
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 27.56M | 33.59M | 29.50M | 5.29M | 5.71M | 8.08M |
| Short-Term Investments | 1.49M | 13.15M | 13.73M | |||
| Cash & Short-Term Investments | 29.05M | 33.59M | 29.50M | 5.29M | 18.86M | 21.80M |
| Accounts Receivable | 14.96M | 13.01M | 12.91M | 11.01M | 15.18M | 15.57M |
| Other Receivables | 281.36K | 177.90K | 4.97M | 1.98M | 236.98K | |
| Receivables | 15.24M | 13.19M | 17.88M | 13.00M | 15.18M | 15.81M |
| Inventory | 3.98M | 4.68M | 2.72M | 3.34M | 2.21M | 2.46M |
| Prepaid Expenses | 588.75K | 883.71K | 1.07M | 3.46M | 5.24M | 7.67M |
| Other Current Assets | 6.35M | 1.26M | 475.33K | 180.64K | 16.70K | 2.74M |
| Total Current Assets | 55.21M | 53.60M | 51.64M | 25.27M | 41.51M | 50.48M |
| Property, Plant & Equipment | 3.79M | 3.58M | 3.57M | 3.70M | 4.25M | 4.68M |
| Long-Term Investments | 724.85K | 702.35K | 712.49K | 685.31K | 702.89K | 744.92K |
| Other Intangible Assets | 309.75K | 296.79K | 262.88K | 148.58K | 157.45K | 178.48K |
| Long-Term Deferred Tax Assets | 599.08K | 1.35M | 870.00K | |||
| Other Long-Term Assets | 11.43M | 11.12M | 11.77M | 11.32M | 11.58M | 13.19M |
| Total Assets | 71.47M | 69.30M | 67.95M | 41.72M | 59.54M | 70.14M |
| Accounts Payable | 3.75M | 1.67M | 4.91M | 4.59M | 3.08M | 5.31M |
| Accrued Expenses | 251.87K | 848.67K | 1.23M | 3.02M | 2.65M | 876.00K |
| Short-Term Debt | 7.38M | 7.15M | 5.86M | 5.48M | 3.94M | 4.33M |
| Current Portion of Long-Term Debt | 2.11M | |||||
| Current Income Taxes Payable | 655.65K | 54.73K | 147.43K | 131.04K | 52.26K | 669.78K |
| Current Unearned Revenue | 42.01K | 40.71K | ||||
| Other Current Liabilities | 1.56M | 1.30M | 8.17M | 540.10K | 3.38M | 19.72K |
| Total Current Liabilities | 13.65M | 13.17M | 20.31M | 13.75M | 13.10M | 11.21M |
| Long-Term Debt | 2.17M | 2.14M | ||||
| Total Liabilities | 15.82M | 13.17M | 22.45M | 13.75M | 13.10M | 11.21M |
| Common Stock | 6.00 | 6.34M | 482.40K | 67.97K | 67.97K | 67.97K |
| Additional Paid-In Capital | 69.35M | 63.01M | 53.86M | 29.28M | 29.28M | 29.28M |
| Retained Earnings | -12.96M | -11.40M | -7.73M | 995.26K | 18.76M | 27.50M |
| Comprehensive Income & Other | -743.16K | -1.81M | -1.11M | -2.37M | -1.67M | 2.09M |
| Shareholders' Equity | 55.65M | 56.13M | 45.50M | 27.97M | 46.44M | 58.93M |
| Total Liabilities & Equity | 71.47M | 69.30M | 67.95M | 41.72M | 59.54M | 70.14M |
| Total Debt | 9.55M | 9.26M | 7.99M | 5.48M | 3.94M | 4.33M |
| Net Cash (Debt) | 19.50M | 24.34M | 21.50M | -197.21K | 14.92M | 17.47M |
| Net Cash Per Share | 34.59 | 53.38 | 1,544.79 | |||
| Filing Date Shares Outstanding | 563.34K | 563.34K | 42.88K | 6.04K | 6.04K | 6.04K |
| Total Common Shares Outstanding | 563.34K | 563.34K | 42.88K | 6.04K | 6.04K | 6.04K |
| Working Capital | 41.56M | 40.43M | 31.32M | 11.52M | 28.41M | 39.27M |
| Book Value Per Share | 98.78 | 99.64 | 1,061.17 | 4,629.29 | 7,686.58 | 9,754.11 |
| Tangible Book Value | 55.34M | 55.83M | 45.24M | 27.82M | 46.28M | 58.76M |
| Tangible Book Value Per Share | 98.23 | 99.11 | 1,055.04 | 4,604.70 | 7,660.52 | 9,724.57 |
| Buildings | 8.01M | 7.58M | 7.59M | 7.30M | 7.49M | 7.81M |
| Machinery | 3.11M | 2.87M | 2.60M | 2.45M | 2.47M | 2.65M |
| Construction In Progress | 27.94K | 35.46K | 35.97K |
Cash flow statement
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -1.94M | -3.67M | -8.73M | -6.58M | -7.91M | 11.32M |
| Depreciation & Amortization | 479.01K | 517.43K | 485.73K | 508.79K | 533.95K | 446.88K |
| Loss (Gain) From Sale of Assets | 2.95K | 2.95K | 3.96K | 114.00 | 983.00 | 1.56K |
| Asset Writedown & Restructuring Costs | 481.11K | 481.11K | ||||
| Provision & Write-off of Bad Debts | -113.45K | -113.45K | 131.58K | -230.18K | ||
| Other Operating Activities | 657.36K | 1.52M | -526.60K | -907.89K | ||
| Change in Accounts Receivable | -3.99M | -168.96K | -1.55M | 4.72M | -1.53M | -3.87M |
| Change in Inventory | 1.81M | -1.98M | 873.22K | -1.35M | 2.70M | -3.17M |
| Change in Accounts Payable | -3.79M | -3.13M | 143.75K | 1.64M | -1.92M | 2.46M |
| Change in Unearned Revenue | 40.18K | 40.18K | ||||
| Change in Income Taxes | 541.05K | -324.53K | 554.42K | 280.94K | -904.13K | -298.62K |
| Change in Other Net Operating Assets | -5.42M | 3.30M | -2.08M | 1.33M | 8.25M | -7.81M |
| Operating Cash Flow | -11.91M | -5.05M | -9.51M | 1.12M | -1.30M | -2.06M |
| Capital Expenditures | -481.02K | -266.77K | -245.80K | -44.17K | -93.70K | -13.53M |
| Sale of Property, Plant & Equipment | 5.38K | 5.38K | 1.80K | |||
| Cash Acquisitions | -3.81M | |||||
| Sale (Purchase) of Intangibles | -55.88K | -80.42K | -117.29K | |||
| Investment in Securities | -1.49M | -13.53M | ||||
| Other Investing Activities | 523.00 | |||||
| Investing Cash Flow | -2.02M | -341.81K | -361.29K | -44.17K | -3.91M | -27.06M |
| Short-Term Debt Issued | 3.21M | 9.53M | 3.54M | 3.32M | 4.30M | |
| Long-Term Debt Issued | 7.06M | 7.79M | 5.67M | 4.27M | ||
| Total Debt Issued | 11.75M | 10.27M | 17.32M | 9.21M | 7.59M | 4.30M |
| Short-Term Debt Repaid | -9.85M | -2.81M | -6.63M | -3.68M | ||
| Long-Term Debt Repaid | -5.70M | -5.55M | -3.97M | -4.27M | ||
| Total Debt Repaid | -18.57M | -15.54M | -8.36M | -10.60M | -4.27M | -3.68M |
| Net Debt Issued (Repaid) | -6.82M | -5.27M | 8.95M | -1.39M | 3.32M | 624.35K |
| Issuance of Common Stock | 15.00M | 25.00M | 28.75M | |||
| Other Financing Activities | -2.79M | |||||
| Financing Cash Flow | -6.82M | 9.73M | 33.95M | -1.39M | 3.32M | 26.58M |
| Foreign Exchange Rate Adjustments | 1.04M | -237.67K | 126.09K | -108.17K | -474.73K | 553.70K |
| Net Cash Flow | -19.71M | 4.09M | 24.21M | -426.21K | -2.37M | -1.98M |
| Free Cash Flow | -12.39M | -5.32M | -9.75M | 1.07M | -1.40M | -15.59M |
| Free Cash Flow Margin | -69.85% | -29.78% | -42.36% | 3.32% | -3.48% | -32.48% |
| Free Cash Flow Per Share | -21.99 | -11.67 | -700.61 | |||
| Levered Free Cash Flow | -21.43M | -10.24M | -1.05M | -361.39K | 4.25M | -18.62M |
| Unlevered Free Cash Flow | -21.25M | -10.06M | -860.99K | -242.52K | 4.37M | -18.53M |
| Cash Interest Paid | 298.77K | 289.38K | 304.52K | 190.18K | 199.85K | 149.30K |
| Cash Income Tax Paid | 863.80K | 2.75M | 3.27M | |||
| Change in Working Capital | -10.82M | -2.27M | -2.06M | 5.67M | 6.60M | -12.69M |
Ratios
Fiscal year October - September; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 7.39M | 2.37M | 5.77M | 3.46M | 12.29M | 53.72M |
| Enterprise Value | -12.11M | -37.18M | 889.70K | -18.73M | -11.88M | 20.46M |
| Last Close Price | 1.49 | 4.20 | 146.40 | 570.00 | 2,034.00 | 8,891.99 |
| PE Ratio | 4.75 | |||||
| PS Ratio | 0.42 | 0.13 | 0.25 | 0.11 | 0.31 | 1.12 |
| PB Ratio | 0.02 | 0.04 | 0.13 | 0.12 | 0.27 | 0.91 |
| P/TBV Ratio | 0.14 | 0.04 | 0.13 | 0.12 | 0.27 | 0.91 |
| P/FCF Ratio | 3.23 | |||||
| P/OCF Ratio | 3.10 | |||||
| EV/Sales Ratio | 0.04 | 0.43 | ||||
| EV/EBITDA Ratio | 1.46 | |||||
| EV/EBIT Ratio | 1.51 | |||||
| Debt / Equity Ratio | 0.17 | 0.17 | 0.18 | 0.20 | 0.09 | 0.07 |
| Debt / EBITDA Ratio | 0.31 | |||||
| Debt / FCF Ratio | 5.11 | |||||
| Net Debt / Equity Ratio | -0.35 | -0.43 | -0.47 | 0.01 | -0.32 | -0.30 |
| Net Debt / EBITDA Ratio | 12.11 | 10.15 | 2.85 | -0.06 | 2.30 | -1.24 |
| Net Debt / FCF Ratio | 1.57 | 4.58 | 2.21 | 0.18 | 10.70 | 1.12 |
| Asset Turnover | 0.23 | 0.26 | 0.42 | 0.64 | 0.62 | 0.97 |
| Inventory Turnover | 2.98 | 3.12 | 5.60 | 7.93 | 7.82 | 10.37 |
| Quick Ratio | 3.25 | 3.55 | 2.33 | 1.33 | 2.60 | 3.35 |
| Current Ratio | 4.05 | 4.07 | 2.54 | 1.84 | 3.17 | 4.50 |
| Return on Equity (ROE) | -3.50% | -7.23% | -23.76% | -17.69% | -15.01% | 28.39% |
| Return on Assets (ROA) | -1.72% | -2.66% | -9.14% | -4.90% | -6.77% | 17.17% |
| Return on Invested Capital (ROIC) | -5.78% | -10.45% | -30.75% | -13.29% | -19.24% | 41.01% |
| Return on Capital Employed (ROCE) | -3.60% | -5.20% | -16.80% | -14.20% | -15.10% | 23.10% |
| Earnings Yield | -234.40% | -155.20% | -151.27% | -190.05% | -64.37% | 21.07% |
| FCF Yield | -165.54% | -224.81% | -169.04% | 30.98% | -11.36% | -29.02% |
| Buyback Yield / Dilution | -205.01% | -3,174.93% |