UBoT Holding Balance Sheet

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

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	3.88	7.54	1.07	5.9	2.32
Trading Asset Securities	14.68	14.32	13.75	13.34	12.97
Cash & Short-Term Investments	18.55	21.86	14.82	19.24	15.29
Cash Growth	-55.53%	47.52%	-22.95%	25.79%	-
Accounts Receivable	40.61	32.05	32.74	41.11	40.67
Other Receivables	1.6	5.05	11.99	17.65	28.27
Receivables	42.21	37.1	44.73	58.76	68.94
Inventory	61.41	60.38	65.59	60.7	60.11
Prepaid Expenses	6.02	4.41	4.86	4.58	4.18
Other Current Assets	5.35	1.28	8.45	6.3	3.67
Total Current Assets	133.54	125.03	138.44	149.57	152.19
Property, Plant & Equipment	73.82	63.17	62.38	67.33	66.19
Long-Term Deferred Tax Assets	0.75	0.77	1.17	1.02	-
Other Long-Term Assets	5.45	5.91	2.95	1.9	1.1
Total Assets	213.56	194.88	204.94	219.81	219.48
Accounts Payable	31.21	24.42	36.5	33.05	51.56
Accrued Expenses	12.66	12.9	12.17	15.77	16.26
Short-Term Debt	68.07	65.7	51	57.68	56.86
Current Portion of Leases	6.04	4.91	7.67	7	10.1
Current Income Taxes Payable	0.02	0.05	14.17	25.39	20.93
Current Unearned Revenue	0.29	0.02	0.02	0.06	0.34
Other Current Liabilities	7.18	4.43	7.16	3.92	7.83
Total Current Liabilities	125.47	112.42	128.69	142.88	163.87
Long-Term Leases	8.95	8.45	14.74	21.01	24.12
Pension & Post-Retirement Benefits	0.09	0.08	-	-	-
Long-Term Deferred Tax Liabilities	0.14	0.14	0.14	0.14	0.14
Total Liabilities	134.65	121.09	143.56	164.02	188.13
Common Stock	0.51	0.51	-	-	15.79
Additional Paid-In Capital	53.99	53.99	-	-	-
Retained Earnings	7.36	2.08	44.65	39.61	17.81
Comprehensive Income & Other	17.05	17.2	16.73	16.18	-2.25
Shareholders' Equity	78.91	73.79	61.38	55.79	31.35
Total Liabilities & Equity	213.56	194.88	204.94	219.81	219.48
Total Debt	83.06	79.06	73.41	85.69	91.08
Net Cash (Debt)	-64.51	-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	8.07	12.61	9.76	6.7	-11.68
Book Value Per Share	0.15	0.14	-	0.15	0.08
Tangible Book Value	78.91	73.79	61.38	55.79	31.35
Tangible Book Value Per Share	0.15	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.