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UPCUniverse Pharmaceuticals Inc.
$6.32$4M
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  4. Financial Ratios

Universe Pharmaceuticals Inc. (UPC) Financial Ratios

Latest Ratios: P/E Ratio -0.0x · EV/EBITDA N/A · ROE -7.2%. (2018–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

UPC Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Market Cap$4M$14608$889673$3M$12M$47M———
Enterprise Value$-20774810$-24320498$-20613834$4M$10M$43M———
P/E Ratio →-0.01————4.14———
P/S Ratio0.200.000.040.100.300.98———
P/B Ratio0.000.000.020.090.260.80———
P/FCF———3.14—————
P/OCF———3.01—————

P/E links to full P/E history page with 30-year chart

UPC EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
EV / Revenue—-1.36-0.900.110.260.90———
EV / EBITDA—————3.07———
EV / EBIT—————3.13———
EV / FCF———3.32—————

UPC Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Gross Margin35.3%35.3%26.4%31.9%54.5%52.8%45.9%40.3%47.0%
Operating Margin-16.3%-16.3%-34.8%-10.9%-17.5%28.3%33.4%29.4%33.9%
Net Profit Margin-20.6%-20.6%-37.9%-19.1%-21.8%23.6%24.6%22.7%26.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
ROE-7.2%-7.2%-20.5%-14.3%-16.6%28.4%45.5%68.4%78.5%
ROA-5.4%-5.4%-14.4%-10.9%-13.5%22.9%32.4%32.9%27.1%
ROIC-7.8%-7.8%-18.9%-6.3%-10.5%29.7%61.2%82.0%118.5%
ROCE-5.6%-5.6%-18.4%-8.2%-13.3%34.1%61.8%88.4%99.7%

UPC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Debt / Equity0.160.160.180.140.080.070.130.200.27
Debt / EBITDA—————0.310.250.250.26
Net Debt / Equity—-0.43-0.470.00-0.04-0.06-0.36-0.05-0.37
Net Debt / EBITDA—————-0.27-0.70-0.06-0.35
Debt / FCF———0.18——-1.22-0.05-0.83
Interest Coverage-14.83-14.83-28.19-23.55-42.68135.6382.6175.6758.71

Net cash position: cash ($34M) exceeds total debt ($9M)

UPC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Current Ratio4.074.072.542.683.174.502.852.241.19
Quick Ratio3.903.902.462.433.004.282.621.760.75
Cash Ratio2.552.551.451.351.441.941.260.580.34
Asset Turnover—0.260.340.610.670.681.071.861.02
Inventory Turnover5.275.279.766.588.279.208.717.581.86
Days Sales Outstanding—269.50283.40121.21138.06120.27129.2470.5397.76

UPC Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Dividend Yield—————————
Payout Ratio———————211.9%40.2%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018
Earnings Yield—————24.1%———
FCF Yield———31.9%—————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%———
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%———
Shares Outstanding—$3478$6077$5923$5923$5272$5833$5833$5833

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetHealthy
Cash FlowBurning
Top Statement Risk

Sustained Revenue Contraction

Distressed Valuation Reflects Operational Decay

According to recent market data, UPC trades at a P/S ratio of 0.09, which suggests that investors are pricing the company as a distressed asset rather than a growth-oriented pharmaceutical entity, given the absence of a meaningful P/E multiple and the persistent negative operating margins.

The current valuation appears to be heavily discounted relative to historical norms, reflecting deep skepticism regarding the company's ability to return to profitability. This low multiple implies that the market is essentially valuing the company's cash reserves while assigning negligible value to the underlying pharmaceutical distribution business.

Capital Efficiency Deteriorating Toward Obsolescence

Based on reported financial statements, UPC's ROIC has collapsed from a peak of 46.6% in 2021Q2 to -1.9% in 2025Q4, indicating a severe decay in the company's ability to generate returns on its invested capital as the business model fails to scale effectively.

The sharp decline in ROIC suggests that the company's capital allocation has become increasingly inefficient, with recent investments failing to generate positive economic value. This trend warrants further investigation into whether the company's core TCM manufacturing segment can ever regain the competitive returns observed in earlier fiscal periods.

Working Capital Inefficiencies Straining Liquidity

As indicated by recent SEC filings, the company's cash conversion cycle has ballooned to 118 days in 2025Q4, driven by a significant increase in DSO to 140 days, which highlights growing difficulties in collecting payments from regional clinics and pharmacy partners.

The lengthening of the cash conversion cycle suggests that UPC is effectively financing its customers' operations, which places unnecessary strain on its own liquidity. Investors should monitor whether this trend reflects a structural shift in customer payment behavior or a weakening of the company's bargaining power within its distribution network.

Cash Buffer Masks Operational Vulnerability

Based on reported figures, UPC maintains a current ratio of 4.07, yet this liquidity position is largely supported by a $33.5M cash balance that appears disconnected from the company's ongoing operational cash burn, which reached an outflow of $7.6M in the most recent quarter.

While the high current ratio suggests a strong short-term safety net, the underlying operational reality is one of persistent cash consumption. The company's liquidity appears robust only in isolation, as the lack of positive operating cash flow suggests that the cash reserves are being depleted to fund ongoing losses.

Misapplication of P/S Valuation Metric

The Price-to-Sales ratio is frequently misapplied to UPC, as it obscures the dilutive impact of low-margin third-party distribution revenue, which artificially inflates the top-line while failing to contribute to the company's bottom-line profitability or long-term value creation.

Investors should instead focus on the gross margin of the proprietary manufacturing segment to gauge true earning power, as the P/S ratio fails to distinguish between high-margin proprietary products and low-margin distribution volume. Relying on P/S in this context may lead to an overestimation of the company's intrinsic value.

Download Financial Ratios Data

Includes 30+ ratios · 8 years · Updated daily

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UPC — Frequently Asked Questions

Quick answers to the most common questions about buying UPC stock.

What is Universe Pharmaceuticals Inc.'s P/E ratio?

Universe Pharmaceuticals Inc.'s current P/E ratio is -0.0x. The historical average is 4.1x.

What is Universe Pharmaceuticals Inc.'s ROE?

Universe Pharmaceuticals Inc.'s return on equity (ROE) is -7.2%. The historical average is 20.3%.

Is UPC stock overvalued?

Based on historical data, Universe Pharmaceuticals Inc. is trading at a P/E of -0.0x. Compare with industry peers and growth rates for a complete picture.

What are Universe Pharmaceuticals Inc.'s profit margins?

Universe Pharmaceuticals Inc. has 35.3% gross margin and -16.3% operating margin.