UBoT Holding Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	4.47	7.54	1.07	5.9	2.32
Trading Asset Securities	14.81	14.32	13.75	13.34	12.97
Cash & Short-Term Investments	19.28	21.86	14.82	19.24	15.29
Cash Growth	-11.81%	47.52%	-22.95%	25.79%	-
Accounts Receivable	45.25	32.05	32.74	41.11	40.67
Other Receivables	6.51	5.05	11.99	17.65	28.27
Receivables	51.76	37.1	44.73	58.76	68.94
Inventory	62.88	60.38	65.59	60.7	60.11
Prepaid Expenses	8.31	4.41	4.86	4.58	4.18
Other Current Assets	2.8	1.28	8.45	6.3	3.67
Total Current Assets	145.02	125.03	138.44	149.57	152.19
Property, Plant & Equipment	81.82	63.17	62.38	67.33	66.19
Long-Term Deferred Tax Assets	0.51	0.77	1.17	1.02	-
Other Long-Term Assets	3.46	5.91	2.95	1.9	1.1
Total Assets	230.81	194.88	204.94	219.81	219.48
Accounts Payable	39.88	24.42	36.5	33.05	51.56
Accrued Expenses	13.75	12.9	12.17	15.77	16.26
Short-Term Debt	71.86	65.7	51	57.68	56.86
Current Portion of Leases	6.34	4.91	7.67	7	10.1
Current Income Taxes Payable	0.04	0.05	14.17	25.39	20.93
Current Unearned Revenue	0.33	0.02	0.02	0.06	0.34
Other Current Liabilities	7.85	4.43	7.16	3.92	7.83
Total Current Liabilities	140.06	112.42	128.69	142.88	163.87
Long-Term Leases	7.41	8.45	14.74	21.01	24.12
Pension & Post-Retirement Benefits	0.06	0.08	-	-	-
Long-Term Deferred Tax Liabilities	-	0.14	0.14	0.14	0.14
Total Liabilities	147.52	121.09	143.56	164.02	188.13
Common Stock	0.51	0.51	-	-	15.79
Additional Paid-In Capital	-	53.99	-	-	-
Retained Earnings	-	2.08	44.65	39.61	17.81
Comprehensive Income & Other	82.78	17.2	16.73	16.18	-2.25
Shareholders' Equity	83.29	73.79	61.38	55.79	31.35
Total Liabilities & Equity	230.81	194.88	204.94	219.81	219.48
Total Debt	85.61	79.06	73.41	85.69	91.08
Net Cash (Debt)	-66.33	-57.2	-58.59	-66.46	-75.78
Net Cash Per Share	-0.13	-0.13	-0.16	-0.18	-0.20
Filing Date Shares Outstanding	512.5	512.5	-	375	375
Total Common Shares Outstanding	512.5	512.5	-	375	375
Working Capital	4.97	12.61	9.76	6.7	-11.68
Book Value Per Share	0.16	0.14	-	0.15	0.08
Tangible Book Value	83.29	73.79	61.38	55.79	31.35
Tangible Book Value Per Share	0.16	0.14	-	0.15	0.08
Machinery	-	174.5	164.75	157.4	150.1
Construction In Progress	-	1.6	0.6	0.85	3.9
Leasehold Improvements	-	14.5	13.15	12.41	8.68

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