UPB
Valuation Ratios
| Breakdown | 2024-12-31 |
|---|---|
| Price to Earnings | -2.95 |
| Price to Sales | 93.73 |
| Book Value Per Common Share | 8.77 |
| Price to Book | 1.88 |
| Price to Operating Cash Flow | -3.80 |
| Price to Free Cash Flow | |
| Enterprise Value to EBITDA |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Price to Earnings | -10.01 | -8.78 | -12.00 | ||
| Price to Sales | 459.90 | 392.14 | 546.43 | ||
| Book Value Per Common Share | 7.01 | 7.60 | 8.31 | 8.77 | -105.97 |
| Price to Book | 2.68 | 1.45 | 0.74 | 1.88 | |
| Price to Operating Cash Flow | -9.85 | -7.33 | -7.97 | ||
| Price to Free Cash Flow | |||||
| Enterprise Value to EBITDA |
Earnings Data
| Breakdown | 2024-12-31 |
|---|---|
| Earning YoY | |
| Revenue YoY | |
| EBITDA YoY | |
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Earning YoY | |||||
| Revenue YoY | 46.37 | 150.50 | -66.67 | ||
| EBITDA YoY | |||||
| Net Profit YoY |
Financial Strength
| Breakdown | 2024-12-31 |
|---|---|
| Cash Per Common Share | 34.38 |
| Quick Ratio | 43.93 |
| Current Ratio | 44.63 |
| Debt to Equity | 0.03 |
| Long-Term Debt to Equity | 0.00 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 6.93 | 7.33 | 8.05 | 8.78 | 73.33 |
| Quick Ratio | 31.39 | 36.18 | 45.21 | 43.93 | 20.40 |
| Current Ratio | 32.67 | 38.27 | 47.43 | 44.63 | 20.90 |
| Debt to Equity | 0.03 | 0.03 | 0.02 | 0.03 | 0.06 |
| Long-Term Debt to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
Profitability
| Breakdown | 2024-12-31 |
|---|---|
| ROA | -13.04 |
| ROE | -13.37 |
| Gross Margin | -174.17 |
| Operating Margin | -2616.92 |
| EBITDA Margin | -2540.08 |
| Net Profit Margin | -2616.92 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | -25.81 | -15.99 | -5.98 | -17.86 | |
| ROE | -26.67 | -16.45 | -6.12 | -18.84 | |
| Gross Margin | -566.86 | -706.99 | -254.83 | ||
| Operating Margin | -4590.18 | -4473.45 | -4545.00 | -2309.11 | |
| EBITDA Margin | -4453.59 | -4280.17 | -4232.00 | -2171.50 | |
| Net Profit Margin | -4590.18 | -4473.45 | -4545.00 | -2309.11 |
Dividends
| Breakdown | 2024-12-31 |
|---|---|
| Dividend Yield | |
| Dividend Payout Ratio |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 |
|---|---|
| Assets | 481,719.00 |
| Current Assets | 479,160.00 |
| Cash and Short-Term Investments | 470,451.00 |
| Cash and Cash Equivalents | 325,892.00 |
| Short-Term Investments | 144,559.00 |
| Net Receivables | 1,213.00 |
| Inventory | 0 |
| Other Current Assets | 7,496.00 |
| Non-Current Assets | 2,559.00 |
| Property, Plant, Equipment Net | 2,365.00 |
| Goodwill | 0 |
| Intangible Assets | 0 |
| Long-Term Investments | 0 |
| Non-Current Deferred Assets | 0 |
| Other Non-Current Assets | 194.00 |
| Liabilities | 11,867.00 |
| Current Liabilities | 10,737.00 |
| Payables and Expenses | 6,738.00 |
| Account Payables | 4,041.00 |
| Current Accrued Liabilities | 2,697.00 |
| Short-Term Debt | 704.00 |
| Other Current Liabilities | 3,295.00 |
| Non-Current Liabilities | 1,130.00 |
| Long-Term Debt | 1,130.00 |
| Other Non-Current Liabilities | 0.00 |
| Equity | 469,852.00 |
| Shareholders Equity | 469,852.00 |
| Capital Stock | 53.00 |
| Share Premium | 660,604.00 |
| Retained Earnings | -190,780.00 |
| Treasury Shares | 0 |
| Accumulated Other Comprehensive Income | -25.00 |
| Minority Interest | 0 |
| Investments | 144,559.00 |
| Debt | 1,834.00 |
| Common Shares Outstanding | 53,603.40 |
| Breakdown | 2024-12-31 |
|---|---|
| Revenues | 2,400.00 |
| Cost Of Revenue | 6,580.00 |
| Gross Profit | -4,180.00 |
| Operating Expenses | 73,584.00 |
| Selling, General and Administrative Expenses | 17,168.00 |
| Research and Development Expenses | 62,966.00 |
| Other Operating Expenses | -6,550.00 |
| Operating Income | -77,764.00 |
| Net Non-Operating Income | 14,958.00 |
| Interest Expense | 0.00 |
| Net Interest | 12,123.00 |
| EBT | -62,806.00 |
| Income Tax | 0.00 |
| Net Income | -62,806.00 |
| EBIT | -62,806.00 |
| Deprecation and Amortization | 1,844.00 |
| EBITDA | -60,962.00 |
| EPS | -0.01 |
| Diluted EPS | -0.01 |
| Average Shares Outstanding Basic | 13,682.33 |
| Average Shares Outstanding Diluted | 13,682.33 |
| Breakdown | 2024-12-31 |
|---|---|
| Operating Cash Flow | -59,172.00 |
| Operating Net Income | -62,806.00 |
| Deprecation and Amortization | 1,844.00 |
| Deferred Income Tax | 0 |
| Share Based Compensation | 6,004.00 |
| Change in Working Capital | 4,404.00 |
| Other Operating Activities | -8,618.00 |
| Investing Cash Flow | -59,485.00 |
| Capital Expenditure | 0.00 |
| Net Purchase/Sale of PPE | 511.00 |
| Net Purchase/Sale of Investments Net | 0 |
| Net Purchase/Sale of Business | 0 |
| Other Investing Activities | -59,996.00 |
| Financing Cash Flow | 418,910.00 |
| Net Issuance/Repayment of Debt | 0 |
| Net Issuance/Repurchase of Equity | 426,702.00 |
| Dividends Paid | 0 |
| Other Financing Activities | -7,792.00 |
| Net Change in Cash | 300,253.00 |
| Cash at Beginning of Period | 25,833.00 |
| Cash at End of Period | 326,086.00 |
| Free Cash Flow | 0 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 391,195.00 | 420,521.00 | 456,169.00 | 481,719.00 | 232,700.00 |
| Current Assets | 389,017.00 | 418,272.00 | 453,787.00 | 479,160.00 | 227,273.00 |
| Cash and Short-Term Investments | 372,427.00 | 393,581.00 | 431,380.00 | 470,451.00 | 220,659.00 |
| Cash and Cash Equivalents | 72,164.00 | 45,458.00 | 71,312.00 | 325,892.00 | 32,948.00 |
| Short-Term Investments | 300,263.00 | 348,123.00 | 360,068.00 | 144,559.00 | 187,711.00 |
| Net Receivables | 1,383.00 | 1,837.00 | 1,166.00 | 1,213.00 | 1,207.00 |
| Inventory | 0 | 0 | 0 | 0 | 0 |
| Other Current Assets | 15,207.00 | 22,854.00 | 21,241.00 | 7,496.00 | 5,407.00 |
| Non-Current Assets | 2,178.00 | 2,249.00 | 2,382.00 | 2,559.00 | 5,427.00 |
| Property, Plant, Equipment Net | 1,984.00 | 2,055.00 | 2,188.00 | 2,365.00 | 2,492.00 |
| Goodwill | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 194.00 | 194.00 | 194.00 | 194.00 | 2,935.00 |
| Liabilities | 12,611.00 | 11,778.00 | 10,559.00 | 11,867.00 | 12,137.00 |
| Current Liabilities | 11,908.00 | 10,929.00 | 9,567.00 | 10,737.00 | 10,874.00 |
| Payables and Expenses | 6,989.00 | 4,456.00 | 5,699.00 | 6,738.00 | 6,898.00 |
| Account Payables | 3,952.00 | 2,551.00 | 4,718.00 | 4,041.00 | 4,899.00 |
| Current Accrued Liabilities | 3,037.00 | 1,905.00 | 981.00 | 2,697.00 | 1,999.00 |
| Short-Term Debt | 716.00 | 712.00 | 708.00 | 704.00 | 678.00 |
| Other Current Liabilities | 4,203.00 | 5,761.00 | 3,160.00 | 3,295.00 | 3,298.00 |
| Non-Current Liabilities | 703.00 | 849.00 | 992.00 | 1,130.00 | 1,263.00 |
| Long-Term Debt | 703.00 | 849.00 | 992.00 | 1,130.00 | 1,263.00 |
| Other Non-Current Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Equity | 378,584.00 | 408,743.00 | 445,610.00 | 469,852.00 | 220,563.00 |
| Shareholders Equity | 378,584.00 | 408,743.00 | 445,610.00 | 469,852.00 | -320,622.00 |
| Capital Stock | 56.00 | 54.00 | 53.00 | 53.00 | 3.00 |
| Share Premium | 669,799.00 | 666,447.00 | 663,239.00 | 660,604.00 | 8,873.00 |
| Retained Earnings | -291,764.00 | -258,016.00 | -218,050.00 | -190,780.00 | -169,538.00 |
| Treasury Shares | 0 | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | 493.00 | 258.00 | 368.00 | -25.00 | 351.00 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 |
| Investments | 300,263.00 | 348,123.00 | 360,068.00 | 144,559.00 | 187,711.00 |
| Debt | 1,419.00 | 1,561.00 | 1,700.00 | 1,834.00 | 1,941.00 |
| Common Shares Outstanding | 53,999.52 | 53,798.15 | 53,640.89 | 53,603.40 | 3,025.45 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Revenues | 2,200.00 | 1,503.00 | 600.00 | 1,800.00 |
| Cost Of Revenue | 14,671.00 | 12,129.00 | 2,129.00 | 0 |
| Gross Profit | -12,471.00 | -10,626.00 | -1,529.00 | 0 |
| Operating Expenses | 101,723.00 | 65,734.00 | 30,484.00 | 53,203.00 |
| Selling, General and Administrative Expenses | 19,743.00 | 14,201.00 | 6,782.00 | 12,010.00 |
| Research and Development Expenses | 96,637.00 | 63,662.00 | 25,797.00 | 41,193.00 |
| Other Operating Expenses | -14,657.00 | -12,129.00 | -2,095.00 | 0.00 |
| Operating Income | -114,194.00 | -76,360.00 | -32,013.00 | -51,446.00 |
| Net Non-Operating Income | 13,210.00 | 9,124.00 | 4,743.00 | 9,882.00 |
| Interest Expense | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Interest | 13,279.00 | 9,174.00 | 4,743.00 | 7,047.00 |
| EBT | -100,984.00 | -67,236.00 | -27,270.00 | -41,564.00 |
| Income Tax | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income | -100,984.00 | -67,236.00 | -27,270.00 | -41,564.00 |
| EBIT | -100,984.00 | -67,236.00 | -27,270.00 | -41,564.00 |
| Deprecation and Amortization | 3,005.00 | 2,905.00 | 1,878.00 | 2,477.00 |
| EBITDA | -97,979.00 | -64,331.00 | -25,392.00 | -39,087.00 |
| EPS | -0.00 | -0.00 | -0.00 | -0.02 |
| Diluted EPS | -0.00 | -0.00 | -0.00 | -0.02 |
| Average Shares Outstanding Basic | 53,773.94 | 53,694.42 | 53,617.72 | 3,009.23 |
| Average Shares Outstanding Diluted | 53,773.94 | 53,694.42 | 53,617.72 | 3,009.23 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-09-30 |
|---|---|---|---|---|
| Operating Cash Flow | -102,644.00 | -80,404.00 | -41,165.00 | -39,560.00 |
| Operating Net Income | -100,984.00 | -67,236.00 | -27,270.00 | -41,564.00 |
| Deprecation and Amortization | 3,005.00 | 2,905.00 | 1,878.00 | 2,477.00 |
| Deferred Income Tax | 0 | 0 | 0 | 0 |
| Share Based Compensation | 7,826.00 | 5,232.00 | 2,635.00 | 3,918.00 |
| Change in Working Capital | 8,534.00 | 15,603.00 | 12,471.00 | 1,538.00 |
| Other Operating Activities | -21,025.00 | -36,908.00 | -30,879.00 | -5,929.00 |
| Investing Cash Flow | -152,422.00 | -200,608.00 | -213,381.00 | -101,393.00 |
| Capital Expenditure | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Purchase/Sale of PPE | 111.00 | 47.00 | 0 | 326.00 |
| Net Purchase/Sale of Investments Net | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of Business | 0 | 0 | 0 | 0 |
| Other Investing Activities | -152,533.00 | -200,655.00 | -213,381.00 | -101,719.00 |
| Financing Cash Flow | 1,338.00 | 578.00 | -34.00 | 148,262.00 |
| Net Issuance/Repayment of Debt | 0 | 0 | 0 | 100,000.00 |
| Net Issuance/Repurchase of Equity | 1,372.00 | 612.00 | 0 | 150,055.00 |
| Dividends Paid | 0 | 0 | 0 | 0 |
| Other Financing Activities | -34.00 | -34.00 | -34.00 | -101,793.00 |
| Net Change in Cash | -253,728.00 | -280,434.00 | -254,580.00 | 7,309.00 |
| Cash at Beginning of Period | 326,086.00 | 326,086.00 | 326,086.00 | 25,833.00 |
| Cash at End of Period | 72,358.00 | 45,652.00 | 71,506.00 | 33,142.00 |
| Free Cash Flow | 0 | 0 | 0 | 0 |