Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. Universe Pharmaceuticals's Net Income for the
six
months ended in Sep. 2025 was $-0.39 Mil. Its Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was $-3.67 Mil.
Universe Pharmaceuticals (NAS:UPC) Net Income Explanation
Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:
Universe Pharmaceuticals's Earnings per Share (Diluted) (EPS) for the quarter that ended in Sep. 2025 is calculated as
* 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.
Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.
EPS is most useful for companies that have:
A predictable business
Consistent accounting methods
And few restructurings
The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.
Be Aware
Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.
Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.
If net earnings is less than 10%, likely to be in a highly competitive business.
Universe Pharmaceuticals Net Income Related Terms
Universe Pharmaceuticals Net Income Historical Data
* 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.
Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.
Net Income for the trailing twelve months (TTM) ended in Sep. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-3.67 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.
Universe Pharmaceuticals (UPC) has a Net Income of $-3.67 Mil as of Sep. 2025. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Universe Pharmaceuticals and its competitors.
Is Universe Pharmaceuticals' Net Income too high?
Universe Pharmaceuticals' current Net Income is $-3.67 Mil. Overall, Universe Pharmaceuticals has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Net Income compare to CPMD and SHPH?
Universe Pharmaceuticals' Net Income of $-3.67 Mil can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Income for a Drug Manufacturers company?
A good Net Income depends on the Drug Manufacturers industry context. However, Net Income 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 Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on Universe Pharmaceuticals and its competitors. Universe Pharmaceuticals's current Net Income is $-3.67 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Universe Pharmaceuticals (UPC) is currently considered Fairly Valued. The stock's GF Value™ is $5.17, compared to a current price of $5.19 — trading 0.4% above its estimated fair value. The current Net Income is $-3.67 Mil. Universe Pharmaceuticals' overall GF Score™ is 64/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Income calculated?
Net Income is calculated from a company's financial statements. For Universe Pharmaceuticals (UPC), the current Net Income is $-3.67 Mil as of Sep. 2025. 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 Universe Pharmaceuticals (UPC) Overvalued in 2026?
Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be overvalued.
The current stock price of $5.19 is trading 0.4% above its estimated GF Value™ of $5.17.
GuruFocus considers Universe Pharmaceuticals to be Fairly Valued.
Key valuation signals for UPC:
Net Income: $-3.67 Mil
GF Value™: $5.17 vs. price of $5.19 (0.4% above fair value)
No single metric tells the full story. See the UPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universe Pharmaceuticals Inc is a pharmaceutical company specializing in the manufacturing, marketing, sales and distribution of traditional Chinese medicine derivatives products targeting the elderly with the goal of addressing their physical conditions in the ageing process and promoting their general well-being. The company also sells biomedical drugs, medical instruments, Traditional Chinese Medicine Pieces, and dietary supplements manufactured by third-party pharmaceutical companies. Its products are under two categories namely treatment and relief for common chronic health conditions in the elderly designed to achieve physical wellness and longevity (Chronic Condition Treatments), and cold and flu medications.
64GF Score
Get the complete analysis for UPC
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