Universe Pharmaceuticals Inc. (UPC) quarterly balance sheet — complete assets, liabilities & equity history
| Total Current Assets | 53.6M | 65.03M | 51.64M | 33.53M | 36.81M | 52.52M | 41.51M | 51.66M | 50.48M | 61.81M | 23.28M | 21.29M | 12.23M | 21.96M |
| Cash & Short-Term Investments | 33.59M | 47.27M | 29.5M | 11.39M | 18.5M | 26.27M | 18.86M | 28.58M | 21.8M | 36M | 10.06M | 11.8M | 3.18M | 6.19M |
| Cash Only | 33.59M | 47.27M | 29.5M | 8.86M | 5.29M | 12.95M | 5.71M | 14.24M | 8.08M | 36M | 10.06M | 11.8M | 3.18M | 6.19M |
| Short-Term Investments | 0 | 0 | 0 | 2.53M | 13.22M | 13.31M | 13.15M | 14.34M | 13.73M | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 13.19M | 13.53M | 17.88M | 14.38M | 10.73M | 17.52M | 15.18M | 19.17M | 15.81M | 17.8M | 10.87M | 4.39M | 6.42M | 7.64M |
| Days Sales Outstanding | 139.99 | 156.54 | 145.16 | 88.93 | 93.11 | 80.8 | 98.33 | 65.95 | 64.73 | 53.85 | 45.36 | 32.13 | 154.42 | 195.52 |
| Inventory | 2.19M | 4.19M | 1.74M | 3.76M | 3.34M | 2.87M | 2.21M | 3.39M | 2.46M | 4.92M | 1.91M | 4.99M | 2.62M | 8.12M |
| Days Inventory Outstanding | 52.28 | 45.14 | 34.27 | 33.6 | 28.98 | 18.59 | 32.35 | 25.24 | 32.3 | 25.06 | 37.88 | 41.77 | 197.69 | 392.44 |
| Other Current Assets | 39.94K | 39.18K | 852.42K | 539.24K | 626.24K | 2.01M | 1.72M | 418.17K | 174.05K | 0 | 443.71K | 90.93K | 0 | 0 |
| Total Non-Current Assets | 15.7M | 15.64M | 16.32M | 15.9M | 16.48M | 17.85M | 18.03M | 19.71M | 19.66M | 5.47M | 5.52M | 5.48M | 5.61M | 6.12M |
| Property, Plant & Equipment | 14.7M | 14.69M | 15.34M | 14.96M | 14.99M | 13.8M | 13.58M | 15.43M | 15.39M | 4.4M | 4.43M | 4.45M | 4.57M | 5.08M |
| Fixed Asset Turnover | 0.59x | 0.61x | 0.67x | 0.86x | 0.96x | 1.35x | 1.10x | 1.57x | 2.39x | 5.50x | 3.46x | 3.41x | 3.45x | 2.81x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 296.79K | 266.78K | 262.88K | 147.65K | 148.58K | 160.47K | 157.45K | 178.76K | 178.48K | 178.57K | 174.78K | 170.3K | 171.61K | 183.58K |
| Long-Term Investments | 702.35K | 689.02K | 712.49K | 692.49K | 685.31K | 728.05K | 702.89K | 586.67K | 744.92K | 762.5K | 735K | 705.5K | 700.5K | 728K |
| Other Non-Current Assets | 0 | 0 | 0 | 96.14K | 0 | 2.33M | 2.25M | 2.52M | 2.48M | 0 | 0 | 0 | 0 | 0 |
| Total Assets | 69.3M | 80.67M | 67.95M | 49.43M | 53.29M | 70.37M | 59.54M | 71.37M | 70.14M | 67.27M | 28.8M | 26.78M | 17.84M | 28.08M |
| Asset Turnover | 0.12x | 0.12x | 0.17x | 0.25x | 0.22x | 0.28x | 0.24x | 0.34x | 0.34x | 0.51x | 0.55x | 0.69x | 0.72x | 0.51x |
| Asset Growth % | 1.99% | 63.19% | 27.52% | -29.75% | -10.5% | -1.4% | -15.12% | 6.08% | 143.52% | 151.24% | 61.49% | - | -36.48% | - |
| Total Current Liabilities | 13.17M | 23.42M | 20.31M | 20.61M | 13.75M | 23.24M | 13.1M | 10.21M | 11.21M | 16.58M | 8M | 9.3M | 5.45M | 18.4M |
| Accounts Payable | 1.67M | 7.4M | 4.91M | 7.76M | 4.59M | 11.24M | 3.08M | 3.65M | 5.31M | 8.59M | 2.69M | 5.11M | 1.94M | 2.94M |
| Days Payables Outstanding | 74.31 | 93.83 | 79.1 | 58.45 | 73.84 | 52.45 | 38.87 | 38.66 | 60.84 | 41.43 | 42.84 | 38.7 | 89.77 | 142 |
| Short-Term Debt | 9.26M | 5.66M | 5.86M | 4.43M | 5.48M | 4.08M | 3.94M | 4.41M | 4.33M | 2.75M | 2.65M | 2.54M | 2.52M | 2.62M |
| Deferred Revenue (Current) | 40.71K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.1M | 1.44M | 1.33M | 694.44K | 0 | 893.51K |
| Other Current Liabilities | 0 | 10.23M | 0 | 0 | 0 | 5.44M | 3.38M | 0 | -1.1M | -1.44M | -375.26K | -694.44K | 0 | -893.51K |
| Current Ratio | 4.07x | 2.78x | 2.54x | 1.63x | 2.68x | 2.26x | 3.17x | 5.06x | 4.50x | 3.73x | 2.91x | 2.29x | 2.24x | 1.19x |
| Quick Ratio | 3.90x | 2.60x | 2.46x | 1.44x | 2.43x | 2.14x | 3.00x | 4.73x | 4.28x | 3.43x | 2.67x | 1.75x | 1.76x | 0.75x |
| Cash Conversion Cycle | 117.96 | 107.85 | 100.32 | 64.08 | 48.26 | 46.94 | 91.81 | 52.54 | 36.2 | 37.48 | 40.39 | 35.2 | 262.33 | 445.97 |
| Total Non-Current Liabilities | 0 | 2.07M | 2.14M | 2.08M | 0 | 0 | 7.01M | 8.06M | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Debt | 0 | 2.07M | 2.14M | 2.08M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 13.17M | 25.48M | 22.45M | 22.69M | 13.75M | 23.24M | 13.1M | 10.21M | 11.21M | 16.58M | 8M | 9.3M | 5.45M | 18.4M |
| Total Debt | 9.26M | 7.73M | 7.99M | 6.51M | 5.48M | 4.08M | 3.94M | 4.41M | 4.33M | 2.75M | 2.65M | 2.54M | 2.52M | 2.62M |
| Net Debt | -24.34M | -39.54M | -21.5M | -2.35M | 197.21K | -8.88M | -1.78M | -9.83M | -3.74M | -33.25M | -7.41M | -9.26M | -655.52K | -3.57M |
| Debt / Equity | 0.16x | 0.14x | 0.18x | 0.24x | 0.14x | 0.09x | 0.08x | 0.07x | 0.07x | 0.05x | 0.13x | 0.15x | 0.20x | 0.27x |
| Debt / EBITDA | - | - | - | - | - | 10.02x | - | 1.47x | 1.03x | 0.28x | 0.49x | 0.47x | 0.50x | 0.52x |
| Net Debt / EBITDA | - | - | - | - | - | -21.81x | - | -3.28x | -0.89x | -3.38x | -1.38x | -1.72x | -0.13x | -0.71x |
| Interest Coverage | -2.75x | -24.51x | 31.49x | -90.03x | -49.35x | 4.47x | -152.12x | 38.45x | 76.00x | 205.15x | 82.61x | 82.61x | 75.67x | 58.71x |
| Total Equity | 56.13M | 55.18M | 45.5M | 26.74M | 39.53M | 47.13M | 46.44M | 61.16M | 58.93M | 50.69M | 20.8M | 17.48M | 12.38M | 9.68M |
| Equity Growth % | 23.35% | 106.34% | 15.1% | -43.25% | -14.88% | -22.94% | -21.2% | 20.65% | 183.3% | 190.04% | 67.98% | - | 27.91% | - |
| Book Value per Share | 99.64 | 15866.23 | 7487.73 | 4400.87 | 6674.44 | 7956.55 | 7841.01 | 10325.56 | 11178.75 | 9615.00 | 3566.42 | 2996.23 | 2123.10 | 1659.79 |
| Total Shareholders' Equity | 56.13M | 55.18M | 45.5M | 26.74M | 39.53M | 47.13M | 46.44M | 61.16M | 58.93M | 50.69M | 20.8M | 17.48M | 12.38M | 9.68M |
| Common Stock | 6.34M | 6.34M | 482.4K | 68.36K | 67.97K | 67.97K | 67.97K | 67.97K | 67.97K | 67.97K | 50K | 50K | 50K | 50K |
| Retained Earnings | -13.84M | -13.46M | -10.17M | -2.94M | 10.16M | 15.61M | 16.32M | 26.79M | 25.06M | 20.89M | 13.74M | 11.25M | 6.18M | 2.83M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 626.01K | -705.84K | 1.33M | 339.12K | 26.27K | 2.17M | 772.83K | 5.02M | 4.53M | 4.13M | 3.33M | 2.49M | 2.47M | 3.12M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |