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

Sep 30, 2026

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

+63285267152

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	Sep 30, 2026
Currency (indicate units, if applicable)	PhP

Balance Sheet

	Period Ended	Fiscal Year Ended (Audited)
	Sep 30, 2026	Dec 31, 2025
Current Assets	6,880,340,003	6,417,055,143
Total Assets	8,876,541,137	8,122,705,944
Current Liabilities	5,052,314,065	4,660,621,231
Total Liabilities	5,313,791,981	4,799,014,808
Retained Earnings/(Deficit)	1,612,215,289	1,382,537,153
Stockholders' Equity	3,562,749,156	3,323,691,136
Stockholders' Equity - Parent	3,536,119,898	3,306,441,762
Book Value per Share	1.14	1.06

Income Statement

	Current Year (3 Months)	Previous Year (3 Months)	Current Year-To-Date	Previous Year-To-Date
Gross Revenue	3,410,971,810	3,558,506,656	9,882,870,566	9,619,126,666
Gross Expense	3,198,692,638	3,467,470,927	9,416,919,437	9,352,999,168
Non-Operating Income	50,621,677	102,799,491	245,029,088	282,789,273
Non-Operating Expense	52,390,738	46,166,308	164,971,879	141,648,810
Income/(Loss) Before Tax	210,510,111	147,668,912	546,008,338	407,267,961
Income Tax Expense	53,387,787	42,217,133	131,450,240	97,675,785
Net Income/(Loss) After Tax	157,122,324	105,451,779	414,558,098	309,592,176
Net Income Attributable to Parent Equity Holder	160,072,697	101,189,768	417,178,214	303,681,780
Earnings/(Loss) Per Share (Basic)	0.05	0.03	0.13	0.1
Earnings/(Loss) Per Share (Diluted)	0.05	0.03	0.13	0.1

	Current Year (Trailing 12 months)	Previous Year (Trailing 12 months)
Earnings/(Loss) Per Share (Basic)	0.16	0.13
Earnings/(Loss) Per Share (Diluted)	0.16	0.13

Other Relevant Information
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