SECURITIES AND EXCHANGE COMMISSIONSEC FORM 17-Q

QUARTERLY REPORT PURSUANT TO SECTION 17 OF THE SECURITIES
REGULATION CODE AND SRC RULE 17(2)(b) THEREUNDER

1. For the quarterly period ended

Jun 30, 2024

2. SEC Identification Number

AS95003836

3. BIR Tax Identification No.

004-780-008-000

4. Exact name of issuer as specified in its charter

Upson International Corp.

5. Province, country or other jurisdiction of incorporation or organization

Metro Manila, Philippines

6. Industry Classification Code(SEC Use Only)

7. Address of principal office

Unit 2308, 23/F Capital House Tower 1, 9th Avenue corner 34th Street, Bonifacio Global City, Taguig City Postal Code 1635

8. Issuer's telephone number, including area code

+632 8526 7152

9. Former name or former address, and former fiscal year, if changed since last report

-

10. Securities registered pursuant to Sections 8 and 12 of the SRC or Sections 4 and 8 of the RSA

Title of Each Class	Number of Shares of Common Stock Outstanding and Amount of Debt Outstanding
Common Shares	3,125,001,300

11. Are any or all of registrant's securities listed on a Stock Exchange?

Yes

No

If yes, state the name of such stock exchange and the classes of securities listed therein:

Philippine Stock Exchange, Inc. / Common Shares

12. Indicate by check mark whether the registrant:

(a) has filed all reports required to be filed by Section 17 of the SRC and SRC Rule 17 thereunder or Sections 11 of the RSA and RSA Rule 11(a)-1 thereunder, and Sections 26 and 141 of the Corporation Code of the Philippines, during the preceding twelve (12) months (or for such shorter period that the registrant was required to file such reports)

Yes

No

(b) has been subject to such filing requirements for the past ninety (90) days

Yes

No

The Exchange does not warrant and holds no responsibility for the veracity of the facts and representations contained in all corporate disclosures, including financial reports. All data contained herein are prepared and submitted by the disclosing party to the Exchange, and are disseminated solely for purposes of information. Any questions on the data contained herein should be addressed directly to the Corporate Information Officer of the disclosing party.

Upson International Corp.UPSON

PSE Disclosure Form 17-2 - Quarterly Report References: SRC Rule 17 and
Sections 17.2 and 17.8 of the Revised Disclosure Rules

For the period ended	Jun 30, 2024
Currency (indicate units, if applicable)	PhP

Balance Sheet

	Period Ended	Fiscal Year Ended (Audited)
	Jun 30, 2024	Dec 31, 2023
Current Assets	4,778,931,399	5,053,072,947
Total Assets	6,117,578,592	6,226,703,035
Current Liabilities	3,120,925,740	3,254,953,412
Total Liabilities	3,309,885,452	3,424,697,703
Retained Earnings/(Deficit)	883,395,980	878,511,729
Stockholders' Equity	2,807,693,140	2,802,005,332
Stockholders' Equity - Parent	-	-
Book Value per Share	0.9	0.94

Income Statement

	Current Year (3 Months)	Previous Year (3 Months)	Current Year-To-Date	Previous Year-To-Date
Gross Revenue	2,443,145,661	2,120,153,048	5,046,041,159	4,516,867,396
Gross Expense	2,380,815,287	2,096,396,845	4,880,656,855	4,368,930,130
Non-Operating Income	83,706,515	115,229,818	159,877,560	160,237,129
Non-Operating Expense	38,962,605	34,076,154	77,314,745	64,422,093
Income/(Loss) Before Tax	107,074,284	104,909,867	247,947,119	243,752,302
Income Tax Expense	27,481,377	12,082,936	55,959,240	38,305,009
Net Income/(Loss) After Tax	79,592,907	92,826,931	191,987,879	205,447,293
Net Income Attributable to Parent Equity Holder	0	0	0	0
Earnings/(Loss) Per Share (Basic)	0.03	0.03	0.06	0.07
Earnings/(Loss) Per Share (Diluted)	0.03	0.03	0.06	0.07

	Current Year (Trailing 12 months)	Previous Year (Trailing 12 months)
Earnings/(Loss) Per Share (Basic)	0.06	0.16
Earnings/(Loss) Per Share (Diluted)	0.06	0.16

Other Relevant Information
-