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Upson International's change in working capital for the quarter that ended in Jun. 2026 was ₱-148 Mil.
Upson International's change in working capital for the fiscal year that ended in Dec. 2025 was ₱-621 Mil.
It is calculated by adding the items under "Change in operating assets and liabilities" (may refer to a different name for different company) section in Cash Flow Statement. Not by calculating the number changes in each periods' working capital (Total Current Assets minus Total Current Liabilities).
Upson International Change In Working Capital Related Terms
Upson International Change In Working Capital Historical Data
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The historical data trend for Upson International's Change In Working Capital can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Upson International Change In Working Capital Chart
Upson International Change In Working Capital Calculation
Change In Working Capital for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₱-1,238 Mil.
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities.
Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow. It is calculated by adding the items under "Change in operating assets and liabilities" (may refer to a different name for different company) section in Cash Flow Statement.
Changes in certain assets and liabilities, net of effects of acquisitions:
Receivables, net
(566)
(614)
(796)
Inventories
(1,667)
(2,759)
(3,727)
Accounts payable
531
1,061
2,687
Accrued liabilities
103
271
(935)
Accrued income taxes
(1,224)
981
994
For 2014-01-31, add all the items under 2014 collum together, Change in Working Capital was (566) + (1,667) + 531 + 103 + (1,224) = $ (2,823) Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Change In Working Capital of ₱-1,238 Mil mean?
Upson International (PHS:UPSON) has a Change In Working Capital of ₱-1,238 Mil as of Jun. 2026. Change in Working Capital is the difference between current assets less current liabilities between the current period and the past period. View historical data for Upson International.
Is Upson International's Change In Working Capital too high?
Upson International's current Change In Working Capital is ₱-1,238 Mil. Overall, Upson International has a GF Score™ of 50/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Upson International's Change In Working Capital compare to CASY and WSM?
Upson International's Change In Working Capital of ₱-1,238 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Working Capital for a Retail - Cyclical company?
A good Change In Working Capital depends on the Retail - Cyclical industry context. However, Change In Working Capital should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Working Capital mean?
A high Change In Working Capital can signal that a stock is expensive relative to its fundamentals. Change in Working Capital is the difference between current assets less current liabilities between the current period and the past period. View historical data for Upson International. Upson International's current Change In Working Capital is ₱-1,238 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upson International stock overvalued right now?
Based on GuruFocus' analysis, Upson International (PHS:UPSON) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱0.98, compared to a current price of ₱0.78 — trading 20.4% below its estimated fair value. The current Change In Working Capital is ₱-1,238 Mil. Upson International's overall GF Score™ is 50/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Working Capital calculated?
Change In Working Capital is calculated from a company's financial statements. For Upson International (PHS:UPSON), the current Change In Working Capital is ₱-1,238 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Upson International (PHS:UPSON) Overvalued in 2026?
Based on GuruFocus' analysis, Upson International stock appears to be undervalued.
The current stock price of ₱0.78 is trading 20.4% below its estimated GF Value™ of ₱0.98.
GuruFocus considers Upson International to be Modestly Undervalued.
Key valuation signals for PHS:UPSON:
Change In Working Capital: ₱-1,238 Mil
GF Value™: ₱0.98 vs. price of ₱0.78 (20.4% below fair value)
No single metric tells the full story. See the PHS:UPSON stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Upson International Corp is engaged in the business of buying, selling, distributing, marketing, at wholesale and retail all kinds of goods, commodities, wares and merchandise such as but not limited to computer hardware equipment, telecommunications and other similar products. The company operates in two segments 1) Retail of information and communications technology (ICT) products. and 2) Retail of water filtration and purification devices. Key revenue is generated from ICT Products. The Group operates and generates revenue principally in the Philippines.
50GF Score
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Change In Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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