Upbest Group Income Statement

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Interest and Dividend Income	81.98	89.32	121.95	114.96	127.01	119.22
Total Interest Expense	4.72	6.44	5.33	6.67	3.7	6.36
Net Interest Income	77.27	82.88	116.63	108.29	123.32	112.86
Other Revenue	0.2	0.18	0.31	0.52	0.42	2.41
Revenue Before Loan Losses	77.47	83.06	116.94	108.81	123.74	115.27
Provision for Loan Losses	13.31	16.93	35.36	47.77	16.74	13.18
Revenue	64.15	66.13	81.59	61.04	106.99	102.1
Revenue Growth (YoY)	19.69%	-18.95%	33.66%	-42.95%	4.80%	-24.14%
Salaries & Employee Benefits	0.04	0.04	0.03	-	-	-
Cost of Services Provided	30.42	29.03	27.78	25.81	26.41	26.33
Total Operating Expenses	30.46	29.07	27.81	25.81	26.41	26.33
Operating Income	33.69	37.06	53.77	35.23	80.59	75.76
Earnings From Equity Investments	-4.1	-4.1	-9.13	-4.31	-4.26	22.49
Currency Exchange Gain (Loss)	0.02	0.02	0.04	-	-	-
EBT Excluding Unusual Items	29.61	32.98	44.68	30.92	76.33	98.25
Other Unusual Items	-	-	-	0.78	0.12	-
Pretax Income	67.78	71.15	92.75	107.11	97.45	57.35
Income Tax Expense	0.51	1.41	7.05	6.87	10.46	11.16
Earnings From Continuing Ops.	67.27	69.75	85.71	100.24	86.99	46.19
Minority Interest in Earnings	-0.28	-0.28	0.02	0.07	0.04	0.04
Net Income	66.99	69.46	85.73	100.31	87.04	46.23
Net Income to Common	66.99	69.46	85.73	100.31	87.04	46.23
Net Income Growth	10.63%	-18.98%	-14.53%	15.25%	88.28%	-3.16%
Shares Outstanding (Basic)	2,682	2,682	2,682	2,682	2,682	2,682
Shares Outstanding (Diluted)	2,682	2,682	2,682	2,682	2,682	2,682
EPS (Basic)	0.02	0.03	0.03	0.04	0.03	0.02
EPS (Diluted)	0.02	0.03	0.03	0.04	0.03	0.02
EPS Growth	10.63%	-18.98%	-14.53%	15.25%	88.29%	-3.17%
Free Cash Flow	29.38	105.01	94.69	239.44	14.41	148.67
Free Cash Flow Per Share	0.01	0.04	0.04	0.09	0.01	0.06
Dividend Per Share	0.015	0.015	0.020	0.020	0.020	0.010
Dividend Growth	-25.00%	-25.00%	-	-	100.00%	-
Operating Margin	52.52%	56.04%	65.91%	57.72%	75.32%	74.21%
Profit Margin	104.42%	105.04%	105.08%	164.33%	81.35%	45.28%
Free Cash Flow Margin	45.79%	158.80%	116.07%	392.25%	13.47%	145.62%
Effective Tax Rate	0.75%	1.98%	7.60%	6.41%	10.73%	19.46%

Source: S&P Global Market Intelligence. Financial Services template. Financial Sources.