Upbest Group Income Statement

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Interest and Dividend Income	78.24	89.32	121.95	114.96	127.01
Total Interest Expense	3.26	6.44	5.33	6.67	3.7
Net Interest Income	74.98	82.88	116.63	108.29	123.32
Other Revenue	6.25	0.18	0.31	0.52	0.42
Revenue Before Loan Losses	81.24	83.06	116.94	108.81	123.74
Provision for Loan Losses	-51.64	16.93	35.36	47.77	16.74
Revenue	132.88	66.13	81.59	61.04	106.99
Revenue Growth (YoY)	100.94%	-18.95%	33.66%	-42.95%	4.80%
Salaries & Employee Benefits	-	0.04	0.03	-	-
Cost of Services Provided	32.12	29.03	27.78	25.81	26.41
Total Operating Expenses	32.12	29.07	27.81	25.81	26.41
Operating Income	100.77	37.06	53.77	35.23	80.59
Earnings From Equity Investments	-7.3	-4.1	-9.13	-4.31	-4.26
Currency Exchange Gain (Loss)	-	0.02	0.04	-	-
EBT Excluding Unusual Items	93.46	32.98	44.68	30.92	76.33
Other Unusual Items	-	-	-	0.78	0.12
Pretax Income	98.48	71.15	92.75	107.11	97.45
Income Tax Expense	8.69	1.41	7.05	6.87	10.46
Earnings From Continuing Ops.	89.78	69.75	85.71	100.24	86.99
Minority Interest in Earnings	0.02	-0.28	0.02	0.07	0.04
Net Income	89.8	69.46	85.73	100.31	87.04
Net Income to Common	89.8	69.46	85.73	100.31	87.04
Net Income Growth	29.28%	-18.98%	-14.53%	15.25%	88.28%
Shares Outstanding (Basic)	2,681	2,682	2,682	2,682	2,682
Shares Outstanding (Diluted)	2,681	2,682	2,682	2,682	2,682
Shares Change (YoY)	-0.06%	-	-	-	-
EPS (Basic)	0.03	0.03	0.03	0.04	0.03
EPS (Diluted)	0.03	0.03	0.03	0.04	0.03
EPS Growth	29.37%	-18.98%	-14.53%	15.25%	88.29%
Free Cash Flow	-	105.01	94.69	239.44	14.41
Free Cash Flow Per Share	-	0.04	0.04	0.09	0.01
Dividend Per Share	-	0.015	0.020	0.020	0.020
Dividend Growth	-	-25.00%	-	-	100.00%
Operating Margin	75.83%	56.04%	65.91%	57.72%	75.32%
Profit Margin	67.58%	105.04%	105.08%	164.33%	81.35%
Free Cash Flow Margin	-	158.80%	116.07%	392.25%	13.47%
Effective Tax Rate	8.83%	1.98%	7.60%	6.41%	10.73%