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Universe Pharmaceuticals (UPC) Ratios
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Universe Pharmaceuticals Ratios
UPC's free cash flow for Q2 2026 was $-4.61M. For the 2026 fiscal year, UPC's free cash flow was decreased by $-311.03K and operating cash flow was $-4.30M. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Sep 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.07 | 2.54 | 2.68 | 3.17 | 4.50 |
| Quick Ratio | 3.90 | 2.46 | 2.43 | 3.00 | 4.28 |
| Cash Ratio | 2.55 | 1.45 | 0.38 | 0.44 | 0.72 |
| Solvency Ratio | -0.24 | -0.37 | -0.41 | -0.63 | 1.05 |
| Operating Cash Flow Ratio | -0.38 | -0.47 | 0.08 | -0.10 | -0.18 |
| Short-Term Operating Cash Flow Coverage | -0.55 | -1.62 | 0.20 | -0.33 | -0.47 |
| Net Current Asset Value | $ 40.43M | $ 29.19M | $ 23.06M | $ 28.41M | $ 39.27M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.12 | 0.10 | 0.07 | 0.06 |
| Debt-to-Equity Ratio | 0.16 | 0.18 | 0.14 | 0.08 | 0.07 |
| Debt-to-Capital Ratio | 0.14 | 0.15 | 0.12 | 0.08 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.04 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.23 | 1.49 | 1.35 | 1.28 | 1.19 |
| Debt Service Coverage Ratio | -0.31 | -1.30 | -0.96 | -1.74 | 2.67 |
| Interest Coverage Ratio | -12.57 | -28.83 | -22.49 | -43.22 | 133.76 |
| Debt to Market Cap | 633.71 | 8.99 | 1.62 | 0.33 | 0.09 |
| Interest Debt Per Share | 2728.28 | 1361.26 | 952.09 | 691.98 | 841.43 |
| Net Debt to EBITDA | 8.33 | 2.92 | -0.06 | 0.28 | -0.26 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.28% | 26.37% | 31.93% | 54.53% | 52.78% |
| EBIT Margin | -19.26% | -34.06% | -11.43% | -17.27% | 28.72% |
| EBITDA Margin | -16.37% | -31.95% | -9.85% | -15.94% | 29.59% |
| Operating Profit Margin | -16.33% | -34.83% | -10.92% | -17.49% | 28.32% |
| Pretax Profit Margin | -20.56% | -35.27% | -12.20% | -19.89% | 28.44% |
| Net Profit Margin | -20.56% | -37.90% | -19.08% | -21.76% | 23.59% |
| Continuous Operations Profit Margin | -20.56% | -37.90% | -19.17% | -21.76% | 23.53% |
| Net Income Per EBT | 100.00% | 107.47% | 156.40% | 109.42% | 82.94% |
| EBT Per EBIT | 125.93% | 101.26% | 111.73% | 113.74% | 100.42% |
| Return on Assets (ROA) | -5.30% | -12.84% | -11.57% | -14.67% | 16.14% |
| Return on Equity (ROE) | -6.54% | -19.18% | -15.59% | -18.81% | 19.21% |
| Return on Capital Employed (ROCE) | -5.19% | -16.83% | -8.92% | -15.11% | 23.06% |
| Return on Invested Capital (ROIC) | -4.46% | -14.99% | -7.83% | -13.93% | 17.77% |
| Return on Tangible Assets | -5.32% | -12.89% | -11.60% | -14.71% | 16.18% |
| Earnings Yield | -25137.98% | -980.96% | -182.55% | -72.52% | 24.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.35 | 1.29 | 3.01 | 2.64 | 3.03 |
| Payables Turnover | 6.92 | 3.45 | 4.80 | 5.93 | 4.27 |
| Inventory Turnover | 5.27 | 9.76 | 6.58 | 8.27 | 9.20 |
| Fixed Asset Turnover | 1.21 | 1.50 | 2.16 | 2.96 | 3.12 |
| Asset Turnover | 0.26 | 0.34 | 0.61 | 0.67 | 0.68 |
| Working Capital Turnover Ratio | 0.50 | 0.85 | 1.26 | 1.19 | 1.77 |
| Cash Conversion Cycle | 286.03 | 214.98 | 100.60 | 120.68 | 74.39 |
| Days of Sales Outstanding | 269.50 | 283.40 | 121.21 | 138.06 | 120.27 |
| Days of Inventory Outstanding | 69.26 | 37.40 | 55.48 | 44.13 | 39.67 |
| Days of Payables Outstanding | 52.73 | 105.82 | 76.10 | 61.50 | 85.56 |
| Operating Cycle | 338.76 | 320.80 | 176.70 | 182.18 | 159.95 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -1452.65 | -1564.37 | 189.11 | -221.57 | -389.96 |
| Free Cash Flow Per Share | -1552.47 | -1624.12 | 181.65 | -237.39 | -2956.58 |
| Dividend Paid and CapEx Coverage Ratio | -14.55 | -26.18 | 25.36 | -14.01 | -0.15 |
| Capital Expenditure Coverage Ratio | -14.55 | -26.18 | 25.36 | -14.01 | -0.15 |
| Operating Cash Flow Coverage Ratio | -0.55 | -1.19 | 0.20 | -0.33 | -0.47 |
| Operating Cash Flow to Sales Ratio | -0.28 | -0.41 | 0.03 | -0.03 | -0.04 |
| Free Cash Flow Yield | -36963.68% | -1109.37% | 31.87% | -11.67% | -33.25% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.00 | -0.10 | -0.55 | -1.38 | 4.14 |
| Price-to-Sales (P/S) Ratio | 0.00 | 0.04 | 0.10 | 0.30 | 0.98 |
| Price-to-Book (P/B) Ratio | 0.00 | 0.02 | 0.09 | 0.26 | 0.80 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.00 | -0.09 | 3.14 | -8.57 | -3.01 |
| Price-to-Operating Cash Flow Ratio | -0.00 | -0.09 | 3.01 | -9.18 | -22.80 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.00 | 0.02 | 0.01 | 0.06 |
| Enterprise Value Multiple | 8.32 | 2.80 | -1.12 | -1.61 | 3.04 |
| Enterprise Value | -24.32M | -20.61M | 3.57M | 10.27M | 43.14M |
| EV to EBITDA | 8.32 | 2.80 | -1.12 | -1.61 | 3.04 |
| EV to Sales | -1.36 | -0.90 | 0.11 | 0.26 | 0.90 |
| EV to Free Cash Flow | 4.50 | 2.09 | 3.32 | -7.31 | -2.77 |
| EV to Operating Cash Flow | 4.81 | 2.17 | 3.19 | -7.83 | -20.98 |
| Tangible Book Value Per Share | 16053.11 | 7444.47 | 6649.35 | 7814.43 | 11144.89 |
| Shareholders’ Equity Per Share | 16138.44 | 7487.73 | 6674.44 | 7841.01 | 11178.75 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.07 | -0.57 | -0.09 | 0.17 |
| Revenue Per Share | 5134.77 | 3788.79 | 5454.79 | 6777.50 | 9101.30 |
| Net Income Per Share | -1055.79 | -1436.12 | -1040.53 | -1475.02 | 2147.18 |
| Tax Burden | 1.00 | 1.07 | 1.56 | 1.09 | 0.83 |
| Interest Burden | 1.07 | 1.04 | 1.07 | 1.15 | 0.99 |
| Research & Development to Revenue | 0.04 | 0.13 | 0.15 | 0.19 | 0.11 |
| SG&A to Revenue | 0.45 | 0.45 | 0.07 | 0.06 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.38 | 1.09 | -0.17 | 0.17 | -0.18 |
Currency in USD
