香 港 交 易 及 結 算 所 有 限 公 司 及 聯 交 所 對 本 公 告 之 內 容 概 不 負 責，對 其 準 確 性 或 完 整 性 亦 不 發 表 任 何 聲 明，並 明 確 表 示 概 不 就 因 本 公 告 全 部 或 任 何 部 份 內 容 而 產 生 或 因 倚 賴 該 等 內 容 而 引 致 之 任 何 損 失 承 擔 任 何 責 任。 補充公告 截至二零二四年十二月三十一日止年度 年報的進一步資料 茲 提 述 優 博 控 股 有 限 公 司（「本公司」）截 至 二 零 二 四 年 十 二 月 三 十 一 日 止 財 政 年 度 的 年 報（「二零二四年年報」）。除 另 有 界 定 者 外，本 公 告 所 用 詞 彙 與 二 零 二 四 年 年 報 所 界 定 者 具 有 相 同 涵 義。 董 事 會 謹 此 向 本 公 司 股 東 及 潛 在 投 資 者 提 供 以 下 有 關 購 股 權 計 劃 的 補 充 資 料， 該 計 劃 載 於 二 零 二 四 年 年 報 中 董 事 會 報 告「購 股 權 計 劃」一 節。 可供發行的股份總數 由 於 自 二 零 二 四 年 十 二 月 三 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 | | | 致：香港交易及結算所有限公司 公司名稱: 優博控股有限公司 呈交日期: 2025年11月3日 FF301 第 1 頁 共 10 頁 v 1.1.1 FF301 II. 已發行股份及/或庫存股份變動 | 1. 股份分類 | 普通股 | | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08529 | | 說明 | | | | | | | | | 已發行股份（不包括庫存股份）數目 | | | 庫存股份數目 | | 已發行股份總數 | | | 上月底結存 | | | | 512,500,000 | | | | 512,500,000 | | 增加 / 減少 (-) | | | | | | | | | | 本月底結存 | | | | 512,500,000 | | 0 | | 512,500,000 | 第 2 頁 共 10 頁 v 1.1.1 I. 法定/註 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 | | | 致：香港交易及結算所有限公司 公司名稱: 優博控股有限公司 呈交日期: 2025年10月3日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08529 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 50,000,000,000 | HKD | | 0.001 | HKD | | 50,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 50,000,000,000 | HKD | | 0.001 | HKD | | 50,000,000 | 本月底法定/註冊股本總額： HKD 50,000,0 ...

[Corporate Information](index=4&type=section&id=Corporate%20Information) [Board of Directors and Committees](index=4&type=section&id=1.1%20Board%20of%20Directors%20and%20Committees) Ubot Holdings Limited's Board of Directors comprises executive, non-executive, and independent non-executive directors, with established audit, nomination, and remuneration committees, each having a designated chairman - The Board of Directors includes Chairman and CEO Mr. Tang Yuen Tao, four executive directors, one non-executive director, and three independent non-executive directors[11](index=11&type=chunk) - The Audit, Nomination, and Remuneration Committees are established, chaired by independent non-executive directors or executive directors[11](index=11&type=chunk)[12](index=12&type=chunk) [Company Administrative Information](index=4&type=section&id=1.2%20Company%20Administrative%20Information) This section details the company secretary, authorized representatives, registered office, headquarters, share registrar, principal bankers, independent auditor, compliance advisor, Hong Kong legal counsel, website, and stock code - The company secretary is Ms. Lau Ning Yuen, and authorized representatives are Mr. Tang Yuen Tao and Mr. Chan Kai Leung[12](index=12&type=chunk) - The company is registered in the Cayman Islands, with its headquarters and principal place of business at Room 8, 35/F, Cable TV Tower, 9 Hoi Shing Road, Tsuen Wan, New Territories, Hong Kong[13](index=13&type=chunk) - The independent auditor is Moore CPA Limited, and the compliance advisor is Yuexiu Capital Limited[14](index=14&type=chunk)[15](index=15&type=chunk) - The company's stock code is **8529**, and its website is http://www.ubot.com.hk[15](index=15&type=chunk) [Management Discussion and Analysis](index=7&type=section&id=Management%20Discussion%20and%20Analysis) [Business Review](index=7&type=section&id=2.1%20Business%20Review) The Group, a prominent backend semiconductor transfer media enterprise, achieved a significant financial turnaround in H1 2025, driven by strategic execution, operational efficiency, and a 'China Plus One' diversification strategy, with a new Philippine factory enhancing international market service capabilities - The Group is a renowned enterprise in the backend semiconductor transfer media industry, specializing in the design, development, manufacturing, and sale of trays and related products, and providing MEMS and sensor packaging[16](index=16&type=chunk)[17](index=17&type=chunk) - In H1 2025, the Group achieved a significant financial turnaround, primarily driven by strict strategic execution, enhanced operational efficiency, and successful deployment of a 'China Plus One' geographical diversification strategy[19](index=19&type=chunk) - The activation of the Philippine manufacturing facility significantly enhanced the Group's ability to serve international clients and improved compliance with global trade agreements and logistics efficiency[19](index=19&type=chunk) - Revenue growth benefited from strong demand from integrated device manufacturers (IDMs) and fabless semiconductor companies in high-growth regions of Southeast Asia and China[23](index=23&type=chunk) H1 2025 Revenue Contribution by Region | Region | Revenue Contribution Percentage | | :--- | :--- | | Southeast Asia | Approximately 31.9% | | China | Approximately 30.9% | | Taiwan | Approximately 21.3% | | Other (USA, Europe, Hong Kong, Korea, Japan) | Approximately 15.9% | H1 2025 Revenue by Product Category | Product Category | Revenue (million HKD) | Percentage of Total Revenue | | :--- | :--- | :--- | | Trays and Tray-related Products | 87.5 | Approximately 96.8% | | Carrier Tapes | 1.7 | Approximately 1.9% | | MEMS and Sensor Packaging | 1.2 | Approximately 1.3% | [Outlook](index=9&type=section&id=2.2%20Outlook) The global semiconductor industry is projected to expand to nearly **US$700 billion** in 2025, growing **11.2%**, fueled by AI, data centers, and automotive electronics, with the Group implementing a 'dual-track' strategy to expand Philippine capacity, accelerate China market development, and pursue strategic international growth to maximize shareholder value - The global semiconductor market is projected to reach nearly **US$700 billion** in 2025, growing **11.2%**, primarily driven by AI applications, data centers, and automotive electronics demand[33](index=33&type=chunk) - The US strengthened domestic semiconductor manufacturing capabilities through the CHIPS and Science Act, with industry leaders increasing investments in the US to mitigate supply chain vulnerabilities[34](index=34&type=chunk) - The Group diversified its production base with a new Philippine factory, aligning with the 'China Plus One' strategy to mitigate geopolitical risks[38](index=38&type=chunk) - The Group will implement a 'dual-track' strategy, combining enhanced domestic market penetration, accelerated new product manufacturing, and targeted investments in high-growth markets to maximize shareholder value and lead growth in the backend semiconductor transfer media industry[39](index=39&type=chunk) [Financial Review](index=10&type=section&id=2.3%20Financial%20Review) In H1 2025, the Group's revenue grew **13.6%** to **HK$90.4 million**, gross profit increased **18.7%** to **HK$33.2 million**, gross margin improved to **36.7%**, and it achieved a **HK$5.3 million** profit, reversing last year's loss, while maintaining a stable financial position despite reduced cash and cash equivalents H1 2025 Key Financial Indicators Comparison | Indicator | H1 2025 (million HKD) | H1 2024 (million HKD) | Y-o-Y Change | Change Rate | | :--- | :--- | :--- | :--- | :--- | | Revenue | 90.4 | 79.6 | Increase | 13.6% | | Cost of Sales | 57.3 | 51.7 | Increase | 10.8% | | Gross Profit | 33.2 | 27.9 | Increase | 18.7% | | Gross Profit Margin | 36.7% | 35.1% | Increase | 1.6 percentage points | | Administrative Expenses | 15.9 | 13.9 | Increase | 14.4% | | Selling and Distribution Expenses | 10.5 | 10.0 | Increase | 4.6% | | Profit/(Loss) for the Period | 5.3 | (9.5) | Turnaround from Loss to Profit | N/A | - The increase in gross profit margin was primarily attributable to higher utilization rates and the introduction of automated production facilities post-listing, enhancing production efficiency[45](index=45&type=chunk) - The increase in administrative expenses was mainly due to higher professional fees incurred after the company's shares were listed[46](index=46&type=chunk) - The increase in selling and distribution expenses was due to intensified marketing efforts during the period to achieve sales volume and revenue growth[47](index=47&type=chunk) Key Balance Sheet Data Comparison as of June 30, 2025, and December 31, 2024 | Indicator | June 30, 2025 (million HKD) | Dec 31, 2024 (million HKD) | Change | | :--- | :--- | :--- | :--- | | Cash and Cash Equivalents | 3.9 | 7.5 | Decrease | | Current Ratio | 1.1 times | 1.1 times | Flat | | Debt-to-Equity Ratio | 0.9 times | 0.9 times | Flat | | Bank Borrowings | 68.1 | 65.7 | Increase | | Property, Plant and Equipment | 61.4 | 52.3 | Increase | | Net Current Assets | 8.1 | 12.6 | Decrease | | Trade Receivables | 40.6 | 32.0 | Increase | | Trade Payables | 31.2 | 24.4 | Increase | - Bank borrowing interest rates ranged from **0.78% to 7.3%** in H1 2025 (2024: **4.5% to 8.7%**), with the weighted average effective interest rate decreasing from **6.7%** to **5.84%**[57](index=57&type=chunk)[248](index=248&type=chunk) - As of June 30, 2025, the Group had no pledged assets, no significant contingent liabilities, no material acquisitions or disposals of subsidiaries, associates, or joint ventures, and no significant investments[66](index=66&type=chunk)[68](index=68&type=chunk)[69](index=69&type=chunk)[70](index=70&type=chunk) [Principal Risks and Uncertainties](index=14&type=section&id=2.4%20Principal%20Risks%20and%20Uncertainties) The Group faces market risks (foreign currency and interest rate), credit risk, and liquidity risk, which management addresses through monitoring and policies without currently using derivative instruments for hedging - The Group's financial instruments are exposed to market risks (foreign currency risk and interest rate risk), credit risk, and liquidity risk[77](index=77&type=chunk) - Most of the Group's revenue is denominated in USD and RMB, but some receivables/payables, bank balances, and borrowings are denominated in foreign currencies, posing foreign exchange fluctuation risk, with no current foreign exchange hedging policy[78](index=78&type=chunk)[79](index=79&type=chunk) - Floating interest rates on bank borrowings, overdrafts, and balances create interest rate risk, which management assesses as very low, with no current interest rate hedging policy[80](index=80&type=chunk)[81](index=81&type=chunk) - Credit risk primarily arises from trade and other receivables, which the Group mitigates through credit limits, approval, and monitoring procedures, holding no collateral[85](index=85&type=chunk)[86](index=86&type=chunk) - The Group manages liquidity risk by maintaining sufficient cash and cash equivalents[87](index=87&type=chunk) [Employees and Remuneration Policies](index=15&type=section&id=2.5%20Employees%20and%20Remuneration%20Policies) As of June 30, 2025, the Group employed **343 staff**, with remuneration policies linked to regulations, market conditions, and employee performance, subject to regular review for industry standard compliance Employee Count Changes | Date | Employee Count | | :--- | :--- | | June 30, 2025 | 343 | | Dec 31, 2024 | 312 | - Remuneration policies are based on duties, skills, expertise, experience, and market trends, with discretionary bonuses provided[89](index=89&type=chunk) [Use of Proceeds](index=16&type=section&id=2.6%20Use%20of%20Proceeds) The Group's net IPO proceeds of approximately **HK$31.35 million** were primarily allocated to enhance China capacity, global sales and marketing, R&D, and general working capital, with most funds utilized as planned by June 30, 2025, except for the ERP system upgrade portion - The total net proceeds from the listing were approximately **HK$31.35 million**[94](index=94&type=chunk) Planned Allocation and Actual Use of Net IPO Proceeds (as of June 30, 2025) | Purpose | Planned Allocation Percentage | Planned Allocation Amount (million HKD) | Amount Utilized (million HKD) | Amount Unutilized (million HKD) | Expected Timeframe for Full Utilization | | :--- | :--- | :--- | :--- | :--- | :--- | | Enhance China Capacity and Capabilities | 78.2% | 24.51 | 24.51 | – | N/A | | Strengthen Global Market Sales and Marketing | 6.2% | 1.95 | 1.95 | – | N/A | | Purchase ERP System and Upgrade Information Systems | 4.2% | 1.32 | – | 1.32 | Before Dec 31, 2025 | | Strengthen R&D and Materials Engineering Capabilities | 3.1% | 0.97 | 0.97 | – | N/A | | General Working Capital | 8.3% | 2.6 | 2.6 | – | N/A | | **Total** | **100%** | **31.35** | **30.03** | **1.32** | | - The unutilized net proceeds of **HK$1.32 million** are currently held as bank deposits, intended for ERP system upgrades[97](index=97&type=chunk)[98](index=98&type=chunk) [Interim Dividend](index=17&type=section&id=2.7%20Interim%20Dividend) The Board declared an interim dividend of **HK$0.006** per share for the six months ended June 30, 2025, totaling **HK$3,075,000**, payable on September 26, 2025 - The Board declared an interim dividend of **HK$0.006** per share for the six months ended June 30, 2025[99](index=99&type=chunk)[221](index=221&type=chunk) - The total interim dividend of **HK$3,075,000** will be paid on September 26, 2025[221](index=221&type=chunk) - For the six months ended June 30, 2025, no interim dividends were paid or declared (referring to within the reporting period)[219](index=219&type=chunk) [Corporate Governance Code](index=18&type=section&id=2.8%20Corporate%20Governance%20Code) The company maintains high corporate governance standards, complying with GEM Listing Rules Appendix C1 during the reporting period, with the exception of the Chairman and CEO being the same person (deviation from code provision C.2.1), an arrangement the Board deems in the Group's best interest - The company complied with the Corporate Governance Code in Appendix C1 of the GEM Listing Rules, with one deviation: the Chairman and Chief Executive Officer are the same person (Mr. Tang Yuen Tao)[102](index=102&type=chunk)[103](index=103&type=chunk) - The Board believes Mr. Tang's dual role is in the Group's best interest, and the balance of power between the Board and management remains intact[103](index=103&type=chunk) [Competing Interests](index=18&type=section&id=2.9%20Competing%20Interests) During the reporting period, the Directors were unaware of any competing or potentially competing interests, or other conflicts of interest, between the Group's business and any Director, controlling shareholder, or their close associates - The Directors are unaware of any competing or potentially competing interests between the Group's business and any Director, controlling shareholder, or their close associates[104](index=104&type=chunk)[106](index=106&type=chunk) [Deed of Non-Competition](index=19&type=section&id=2.10%20Deed%20of%20Non-Competition) Controlling shareholders and executive directors entered into a non-competition deed on May 20, 2024, pledging not to directly or indirectly engage in businesses competing with the Group's existing operations (including backend semiconductor transfer media product design, development, manufacturing, sales, and MEMS and sensor packaging) from the listing date onwards - Controlling shareholders and executive directors entered into a deed of non-competition on May 20, 2024[107](index=107&type=chunk)[110](index=110&type=chunk) - They pledged not to directly or indirectly engage in businesses competing with the Group's existing operations (including backend semiconductor transfer media product design, development, manufacturing, sales, and MEMS and sensor packaging) from the listing date onwards[108](index=108&type=chunk)[111](index=111&type=chunk) [Code of Conduct for Securities Transactions by Directors](index=19&type=section&id=2.11%20Code%20of%20Conduct%20for%20Securities%20Transactions%20by%20Directors) The company adopted a code of conduct for directors' securities transactions, identical to GEM Listing Rules requirements, confirming all directors' compliance during the reporting period - The company adopted a code of conduct for directors' securities transactions identical to the standard set out in Rules 5.48 to 5.67 of the GEM Listing Rules[109](index=109&type=chunk)[112](index=112&type=chunk) - All Directors complied with the code of conduct during the reporting period, and the company found no instances of non-compliance[109](index=109&type=chunk)[112](index=112&type=chunk) [Other Information](index=20&type=section&id=Other%20Information) [Directors' and Chief Executives' Interests and Short Positions in Shares](index=20&type=section&id=3.1%20Directors'%20and%20Chief%20Executives'%20Interests%20and%20Short%20Positions%20in%20Shares) As of June 30, 2025, Directors and chief executives held interests in the company's shares, underlying shares, and debentures, with Mr. Tang Yuen Tao holding significant interests through controlled corporations and parties acting in concert, alongside certain share options Directors' and Chief Executives' Share Interests as of June 30, 2025 | Director Name | Capacity/Nature of Interest | Number of Shares Held (L) | Percentage of Issued Share Capital | | :--- | :--- | :--- | :--- | | Mr. Tang Yuen Tao | Interest in Controlled Corporation | 193,125,000 | 37.68% | | | Interest of Person Acting in Concert | 157,500,000 | 30.73% | | | Beneficial Owner of Share Options | 500,000 | 0.1% | | Mr. Chan Kai Leung | Beneficial Owner of Share Options | 400,000 | 0.07% | | Mr. Shek Kam Bun | Beneficial Owner of Share Options | 400,000 | 0.07% | | Mr. Tam Ming Wah | Beneficial Owner of Share Options | 400,000 | 0.07% | | Mr. Wong Tsz Lun | Beneficial Owner of Share Options | 100,000 | 0.02% | | Mr. Chan Oi Fat | Beneficial Owner of Share Options | 100,000 | 0.02% | | Ms. Ma Suk Lin | Beneficial Owner of Share Options | 100,000 | 0.02% | | Mr. Wong Lok Man | Beneficial Owner of Share Options | 100,000 | 0.02% | - Mr. Tang Yuen Tao wholly owns **193,125,000** shares through Sino Success and is deemed to have an interest in **157,500,000** shares held by Busy Trade under the concert party agreement[115](index=115&type=chunk)[116](index=116&type=chunk)[126](index=126&type=chunk) [Directors' Rights to Acquire Shares or Debentures](index=22&type=section&id=3.2%20Directors'%20Rights%20to%20Acquire%20Shares%20or%20Debentures) During the reporting period, neither the company nor any of its subsidiaries granted any rights or options to Directors or their associates to acquire shares or debentures - During the reporting period, neither the company nor any of its subsidiaries granted any rights or options to Directors or their associates to acquire shares or debentures[118](index=118&type=chunk)[120](index=120&type=chunk) [Substantial Shareholders' and Other Persons' Interests and Short Positions in Shares](index=22&type=section&id=3.3%20Substantial%20Shareholders'%20and%20Other%20Persons'%20Interests%20and%20Short%20Positions%20in%20Shares) As of June 30, 2025, Sino Success and Busy Trade were substantial shareholders, holding significant equity interests through direct ownership and concert party agreements, with Deng family members and their spouses also holding notable interests via controlled corporations and concert party agreements Substantial Shareholders' and Other Persons' Share Interests as of June 30, 2025 | Name | Nature of Interest | Number of Shares Held (L) | Shareholding Percentage | | :--- | :--- | :--- | :--- | | Sino Success Ventures Limited | Beneficial Owner | 193,125,000 | 37.68% | | | Interest of Person Acting in Concert | 157,500,000 | 30.73% | | Busy Trade Limited | Beneficial Owner | 157,500,000 | 30.73% | | | Interest of Person Acting in Concert | 193,125,000 | 37.68% | | Mr. Deng Ming | Interest in Controlled Corporation | 157,500,000 | 30.73% | | | Interest of Person Acting in Concert | 193,125,000 | 37.68% | | Mr. Deng Ze Liang | Interest of Person Acting in Concert | 350,625,000 | 68.41% | | Mr. Deng Ze Min | Interest of Person Acting in Concert | 350,625,000 | 68.41% | | Ms. Deng Hui Ling | Interest of Person Acting in Concert | 350,625,000 | 68.41% | | Ms. Wong Mei Yee (Spouse of Mr. Deng Ming) | Spouse's Interest | 359,505,000 | 70.14% | | Ms. Wong Ching Wah (Spouse of Mr. Deng Ze Liang) | Spouse's Interest | 359,505,000 | 70.14% | | Ms. Wong Pik Kwan (Spouse of Mr. Deng Ze Min) | Spouse's Interest | 359,505,000 | 70.14% | | Mr. Cheng Dao Yin (Spouse of Ms. Deng Hui Ling) | Spouse's Interest | 359,505,000 | 70.14% | - Sino Success is wholly owned by Mr. Tang Yuen Tao, while Busy Trade is owned by members of the Deng family[126](index=126&type=chunk) - Under the concert party agreement, Sino Success, Mr. Tang, Busy Trade, Mr. Deng Ming, Mr. Deng Ze Liang, Mr. Deng Ze Min, and Ms. Deng Hui Ling are deemed to have interests in each other's shares[126](index=126&type=chunk) [Share Option Scheme](index=25&type=section&id=3.4%20Share%20Option%20Scheme) The 2024 Share Option Scheme, adopted on May 20, 2024, aims to incentivize directors, eligible employees, and service providers; as of June 30, 2025, **5,150,000** share options were granted, with no exercises, cancellations, or lapses during the reporting period - The 2024 Share Option Scheme was adopted on May 20, 2024, to incentivize directors, eligible employees, and service providers[128](index=128&type=chunk)[132](index=132&type=chunk)[252](index=252&type=chunk) - As of June 30, 2025, the total number of issued shares was **512,500,000**, with a maximum of **51,250,000** shares (representing **10%** of issued shares) available for grant under the Share Option Scheme[129](index=129&type=chunk)[132](index=132&type=chunk)[253](index=253&type=chunk) - The exercise price of share options is determined by the Board, not less than the higher of the closing price on the grant date, the average closing price for the preceding five trading days, and the nominal value of the shares[130](index=130&type=chunk)[132](index=132&type=chunk)[254](index=254&type=chunk) Summary of Share Options Granted Under 2024 Scheme (as of June 30, 2025) | Participant Category | Grant Date | Exercise Price Per Share (HKD) | Exercise Period | Vesting Date/Period | Outstanding as of Jan 1, 2025 | Granted During Period | Exercised During Period | Cancelled During Period | Lapsed During Period | Outstanding as of June 30, 2025 | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | Directors | Dec 31, 2024 | 0.1796 | Jan 2, 2025-Dec 31, 2026 | Jan 2, 2025 | 2,100,000 | N/A | N/A | N/A | N/A | 2,100,000 | | Employees | Dec 31, 2024 | 0.1796 | Jan 2, 2025-Dec 31, 2026 | Jan 2, 2025 | 2,075,000 | N/A | N/A | N/A | N/A | 2,075,000 | | Service Providers | Dec 31, 2024 | 0.1796 | Jan 1, 2026-Dec 31, 2026 | Jan 1, 2026 | 975,000 | N/A | N/A | N/A | N/A | 975,000 | | **Total** | | | | | **5,150,000** | **–** | **–** | **–** | **–** | **5,150,000** | - As of June 30, 2025, a total of **4,175,000** share options were exercisable[257](index=257&type=chunk) - The fair value of share options was calculated using a binomial option pricing model, with a 2-year option life, **HK$0.1796** exercise price, **3.39%** risk-free interest rate, and **101.29%** expected volatility[260](index=260&type=chunk)[261](index=261&type=chunk) - During the reporting period, no share options were granted, exercised, cancelled, or lapsed under the 2024 Scheme[140](index=140&type=chunk)[141](index=141&type=chunk)[257](index=257&type=chunk) [Purchase, Sale or Redemption of Listed Securities](index=28&type=section&id=3.5%20Purchase,%20Sale%20or%20Redemption%20of%20the%20Company's%20Listed%20Securities) During the reporting period, neither the company nor any of its subsidiaries purchased, sold, or redeemed any listed securities - During the reporting period, neither the company nor any of its subsidiaries purchased, sold, or redeemed any listed securities[142](index=142&type=chunk)[146](index=146&type=chunk) [Significant Events After the Reporting Period](index=28&type=section&id=3.6%20Significant%20Events%20After%20the%20Reporting%20Period) As of the report date, no other significant events affecting the Group occurred after June 30, 2025 - As of the report date, no other significant events affecting the Group occurred after June 30, 2025[143](index=143&type=chunk)[147](index=147&type=chunk) [Audit Committee and Review of Interim Results](index=28&type=section&id=3.7%20Audit%20Committee%20and%20Review%20of%20Interim%20Results) The Audit Committee, comprising three independent non-executive directors, reviewed the Group's unaudited condensed interim results, confirming compliance with applicable accounting standards, GEM Listing Rules, and other legal requirements, with external auditor Moore CPA Limited also reviewing the financial statements and finding no material discrepancies - The Audit Committee comprises three independent non-executive directors, with Mr. Chan Oi Fat as Chairman[144](index=144&type=chunk)[148](index=148&type=chunk) - The Audit Committee reviewed the Group's unaudited condensed interim results, deeming them compliant with applicable accounting standards, GEM Listing Rules, and other legal requirements, with full disclosure[150](index=150&type=chunk)[151](index=151&type=chunk) - External auditor Moore CPA Limited reviewed the financial statements and found no material non-compliance with International Financial Reporting Standards[149](index=149&type=chunk)[151](index=151&type=chunk) [Report on Review of Condensed Consolidated Financial Statements](index=30&type=section&id=Report%20on%20Review%20of%20Condensed%20Consolidated%20Financial%20Statements) [Introduction](index=30&type=section&id=4.1%20Introduction) Moore CPA Limited was engaged to review Ubot Holdings Limited's condensed consolidated financial statements for the six months ended June 30, 2025, prepared by the company's directors in accordance with IAS 34 - Moore CPA Limited was engaged to review the Group's condensed consolidated financial statements for the six months ended June 30, 2025[153](index=153&type=chunk)[154](index=154&type=chunk) - The financial statements were prepared by the company's directors in accordance with IAS 34[153](index=153&type=chunk)[154](index=154&type=chunk) [Scope of Review](index=31&type=section&id=4.2%20Scope%20of%20Review) The review, conducted under Hong Kong Standard on Review Engagements 2410, involved inquiries and analytical procedures, with a scope narrower than an audit, thus no audit opinion is expressed - The review was conducted in accordance with Hong Kong Standard on Review Engagements 2410, with a scope narrower than an audit, thus no audit opinion is expressed[155](index=155&type=chunk)[157](index=157&type=chunk) [Conclusion](index=31&type=section&id=4.3%20Conclusion) Based on the review, Moore CPA Limited found no matters suggesting the condensed consolidated financial statements were not prepared, in all material respects, in accordance with IAS 34 - The auditor found no matters suggesting the condensed consolidated financial statements were not prepared, in all material respects, in accordance with IAS 34[156](index=156&type=chunk)[158](index=158&type=chunk) [Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=32&type=section&id=Condensed%20Consolidated%20Statement%20of%20Profit%20or%20Loss%20and%20Other%20Comprehensive%20Income) For the six months ended June 30, 2025, the Group achieved **HK$90.4 million** in revenue, **HK$33.2 million** in gross profit, and a **HK$5.3 million** profit for the period, a significant turnaround from a **HK$9.5 million** loss in the prior year Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (for the six months ended June 30, 2025) | Indicator | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Revenue | 90,412 | 79,612 | | Cost of Sales | (57,251) | (51,676) | | Gross Profit | 33,161 | 27,936 | | Other Income | 221 | 27 | | Other Gains and Losses | 2,591 | 595 | | Administrative Expenses | (15,944) | (13,943) | | Selling and Distribution Expenses | (10,479) | (10,023) | | Research and Development Expenses | (1,900) | (1,827) | | Finance Costs | (2,343) | (2,300) | | Profit Before Listing Expenses | 5,352 | 535 | | Listing Expenses | – | (8,363) | | Profit (Loss) Before Taxation | 5,352 | (7,828) | | Income Tax Expense | (82) | (1,633) | | **Profit (Loss) for the Period Attributable to Owners of the Company** | **5,270** | **(9,461)** | | Other Comprehensive Expenses for the Period | (543) | (1,453) | | **Total Comprehensive Income (Expense) for the Period Attributable to Owners of the Company** | **4,727** | **(10,914)** | | Basic and Diluted Earnings (Loss) Per Share (HK cents) | 1.03 | (2.4) | [Condensed Consolidated Financial Position](index=32&type=section&id=Condensed%20Consolidated%20Financial%20Position) As of June 30, 2025, the Group's total assets less current liabilities were **HK$88.1 million**, with net assets of **HK$78.9 million**; non-current assets like property, plant, and equipment and right-of-use assets increased, while current assets such as cash and cash equivalents decreased Condensed Consolidated Financial Position (as of June 30, 2025) | Indicator | June 30, 2025 (thousand HKD) | Dec 31, 2024 (thousand HKD) | | :--- | :--- | :--- | | **Non-current Assets** | | | | Property, Plant and Equipment | 61,352 | 52,324 | | Right-of-use Assets | 12,471 | 10,843 | | Deferred Tax Assets | 746 | 774 | | Deposits and Prepayments | 5,447 | 5,911 | | **Total Non-current Assets** | **80,016** | **69,852** | | **Current Assets** | | | | Inventories | 61,407 | 60,375 | | Trade and Other Receivables, Deposits and Prepayments | 53,581 | 42,787 | | Financial Assets at Fair Value Through Profit or Loss | 14,675 | 14,323 | | Cash and Cash Equivalents | 3,876 | 7,541 | | **Total Current Assets** | **133,539** | **125,026** | | **Current Liabilities** | | | | Trade and Other Payables | 51,044 | 41,749 | | Contract Liabilities | 293 | 19 | | Provision for Income Tax | 20 | 45 | | Lease Liabilities | 6,040 | 4,905 | | Bank Borrowings | 68,072 | 65,703 | | **Total Current Liabilities** | **125,469** | **112,421** | | **Net Current Assets** | **8,070** | **12,605** | | **Total Assets Less Current Liabilities** | **88,086** | **82,457** | | **Non-current Liabilities** | | | | Lease Liabilities | 8,951 | 8,453 | | Deferred Tax Liabilities | 137 | 137 | | Other Payables | 88 | 81 | | **Total Non-current Liabilities** | **9,176** | **8,671** | | **Net Assets** | **78,910** | **73,786** | | **Total Equity** | **78,910** | **73,786** | [Condensed Consolidated Statement of Changes in Equity](index=35&type=section&id=Condensed%20Consolidated%20Statement%20of%20Changes%20in%20Equity) For the six months ended June 30, 2025, the Group's total equity increased from **HK$73.8 million** on January 1, 2025, to **HK$78.9 million**, primarily due to a **HK$5.3 million** profit for the period and **HK$397 thousand** in share-based payment recognition, partially offset by a decrease in exchange differences Condensed Consolidated Statement of Changes in Equity (for the six months ended June 30, 2025) | Indicator | Share Capital (thousand HKD) | Share Premium (thousand HKD) | Other Reserves (thousand HKD) | Translation Reserve (thousand HKD) | Share Option Reserve (thousand HKD) | Retained Profits (thousand HKD) | Total (thousand HKD) | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | Jan 1, 2025 (Audited) | 512 | 53,994 | 15,788 | 1,409 | – | 2,083 | 73,786 | | Profit for the Period | – | – | – | – | – | 5,270 | 5,270 | | Other Comprehensive Expenses for the Period | – | – | – | (543) | – | – | (543) | | Equity-settled Share-based Payment Recognized | – | – | – | – | 394 | 3 | 397 | | **June 30, 2025 (Unaudited)** | **512** | **53,994** | **15,788** | **866** | **394** | **7,356** | **78,910** | [Condensed Consolidated Statement of Cash Flows](index=36&type=section&id=Condensed%20Consolidated%20Statement%20of%20Cash%20Flows) For the six months ended June 30, 2025, the Group generated **HK$10.0 million** net cash from operating activities, used **HK$10.8 million** in investing activities, and **HK$2.9 million** in financing activities, resulting in a net decrease of **HK$3.7 million** in cash and cash equivalents Condensed Consolidated Statement of Cash Flows (for the six months ended June 30, 2025) | Indicator | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Net Cash Generated from Operations | 10,101 | 3,051 | | Income Tax Paid | (59) | (10,700) | | **Net Cash From (Used In) Operating Activities** | **10,042** | **(7,649)** | | Purchase of Property, Plant and Equipment | (10,042) | (8,778) | | Deposits Paid for Purchase of Property, Plant and Equipment | (750) | (1,227) | | Interest Received | 2 | 8 | | **Net Cash Used In Investing Activities** | **(10,790)** | **(4,137)** | | Repayment of Bank Borrowings | (120,941) | (131,338) | | Repayment of Lease Liabilities | (3,029) | (3,724) | | Interest Paid | (1,938) | (1,810) | | New Bank Borrowings Raised | 122,970 | 134,616 | | Dividends Paid | – | (13,000) | | Issue Costs Paid | – | (9,142) | | Proceeds from Issue of Shares | – | 68,750 | | **Net Cash From (Used In) Financing Activities** | **(2,938)** | **44,352** | | **Net (Decrease) Increase in Cash and Cash Equivalents** | **(3,686)** | **32,566** | | Effect of Exchange Rate Changes | 21 | (8) | | Cash and Cash Equivalents at Beginning of Period | 7,541 | 1,073 | | **Cash and Cash Equivalents at End of Period** | **3,876** | **33,631** | [Notes to the Condensed Consolidated Financial Statements](index=38&type=section&id=Notes%20to%20the%20Condensed%20Consolidated%20Financial%20Statements) [General Information](index=38&type=section&id=9.1%20General%20Information) Ubot Holdings Limited was incorporated in the Cayman Islands on February 7, 2022, and listed on GEM on June 3, 2024; jointly controlled by Sino Success and Busy Trade, it primarily engages in R&D, manufacturing, and sales of backend semiconductor transfer media and MEMS/sensor packaging, with financial statements presented in HKD - The company was incorporated in the Cayman Islands on February 7, 2022, and listed on GEM on June 3, 2024[170](index=170&type=chunk)[174](index=174&type=chunk) - The company is jointly controlled by Sino Success and Busy Trade, with its principal business being the R&D, manufacturing, and sale of backend semiconductor transfer media and MEMS/sensor packaging[171](index=171&type=chunk)[172](index=172&type=chunk)[174](index=174&type=chunk) - The condensed consolidated financial statements are presented in HKD, not the company's functional currency, USD[173](index=173&type=chunk)[174](index=174&type=chunk) [Group Reorganisation and Basis of Preparation](index=39&type=section&id=9.2%20Group%20Reorganisation%20and%20Basis%20of%20Preparation) The condensed consolidated financial statements are prepared in accordance with IAS 34 and GEM Listing Rules, and should be read in conjunction with the Group's annual financial statements for the year ended December 31, 2024 - The financial statements are prepared in accordance with IAS 34 and the GEM Listing Rules[175](index=175&type=chunk)[179](index=179&type=chunk) - The financial statements should be read in conjunction with the Group's annual financial statements for the year ended December 31, 2024[176](index=176&type=chunk)[179](index=179&type=chunk) [Accounting Policies](index=39&type=section&id=9.3%20Accounting%20Policies) The condensed consolidated financial statements are prepared under the historical cost convention, except for financial assets at fair value through profit or loss; amendments to IFRS accounting standards, such as IAS 21 'Lack of Exchangeability,' were first applied this period with no significant impact on financial position or performance - The financial statements are prepared under the historical cost convention, except for financial assets at fair value through profit or loss[177](index=177&type=chunk)[180](index=180&type=chunk) - Amendments to IFRS accounting standards, such as IAS 21 'Lack of Exchangeability,' were first applied this period with no significant impact[178](index=178&type=chunk)[181](index=181&type=chunk) [Revenue and Segment Information](index=40&type=section&id=9.4%20Revenue%20and%20Segment%20Information) The Group's revenue primarily derives from backend semiconductor transfer media products, totaling **HK$90.4 million** in H1 2025, with Southeast Asia, China, and Taiwan as key markets; the Group reports two segments: backend semiconductor transfer media and MEMS/sensor packaging H1 2025 Revenue by Product Category | Goods Category | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Sales of Trays and Tray-related Products | 87,513 | 73,535 | | Sales of Carrier Tapes | 1,740 | 539 | | Sales of MEMS and Sensor Packaging | 1,159 | 5,538 | | **Total** | **90,412** | **79,612** | H1 2025 Revenue by Geographical Market | Geographical Market | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Southeast Asia | 28,827 | 25,995 | | China | 27,968 | 23,056 | | Taiwan | 19,276 | 16,006 | | USA | 8,414 | 3,430 | | Europe | 637 | 1,930 | | Hong Kong, Korea and Japan | 5,290 | 9,195 | | **Total** | **90,412** | **79,612** | - Revenue is recognized when control of goods is transferred to the customer, typically upon delivery to the specified location[184](index=184&type=chunk) - The Group's reportable segments are backend semiconductor transfer media and MEMS and sensor packaging[187](index=187&type=chunk) H1 2025 Segment Revenue and Profit | Segment | External Sales (thousand HKD) | Segment Profit (thousand HKD) | | :--- | :--- | :--- | | Backend Semiconductor Transfer Media | 89,253 | 17,765 | | MEMS and Sensor Packaging | 1,159 | (248) | | **Consolidated** | **90,412** | **17,516** | H1 2025 Geographical Distribution of Non-Current Assets | Region | June 30, 2025 (thousand HKD) | Dec 31, 2024 (thousand HKD) | | :--- | :--- | :--- | | Hong Kong | 3,352 | 3,760 | | China (excluding Hong Kong) | 68,952 | 64,106 | | Southeast Asia | 3 | 4 | | USA | 3 | 4 | | Philippines | 5,460 | – | | **Total** | **77,770** | **67,874** | H1 2025 Major Customer Revenue Contribution | Customer | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Customer I (Backend Semiconductor Transfer Media & MEMS) | 17,168 | 13,794 | | Customer II (Backend Semiconductor Transfer Media) | –* | 8,234 | | Customer III (Backend Semiconductor Transfer Media) | 9,151 | –* | [Other Income](index=48&type=section&id=9.5%20Other%20Income) In H1 2025, the Group's other income totaled **HK$221 thousand**, primarily comprising government grants, interest income, and miscellaneous income Other Income (for the six months ended June 30, 2025) | Category | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Government Grants | 18 | – | | Interest Income | 2 | 8 | | Miscellaneous Income | 201 | 19 | | **Total** | **221** | **27** | [Other Gains and Losses](index=48&type=section&id=9.6%20Other%20Gains%20and%20Losses) In H1 2025, the Group recorded net other gains and losses of **HK$2,591 thousand**, mainly from net exchange gains and fair value changes of financial assets at fair value through profit or loss Other Gains and Losses (for the six months ended June 30, 2025) | Category | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Net Exchange Gains | 2,438 | 367 | | Fair Value Change of Financial Assets at Fair Value Through Profit or Loss | 191 | 228 | | Loss on Disposal of Property, Plant and Equipment | (38) | – | | **Total** | **2,591** | **595** | [Finance Costs](index=49&type=section&id=9.7%20Finance%20Costs) In H1 2025, the Group's finance costs totaled **HK$2,343 thousand**, primarily consisting of interest on bank borrowings, overdrafts, and lease liabilities Finance Costs (for the six months ended June 30, 2025) | Category | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Interest on Bank Borrowings and Overdrafts | 1,938 | 1,810 | | Interest on Lease Liabilities | 405 | 490 | | **Total** | **2,343** | **2,300** | [Profit (Loss) Before Taxation](index=50&type=section&id=9.8%20Profit%20(Loss)%20Before%20Taxation) In H1 2025, the Group achieved a profit before taxation of **HK$5,352 thousand**, reversing a **HK$7,828 thousand** loss in the prior period, with key expenses including depreciation, staff costs, inventory costs, and legal and professional fees Key Deductions from Profit (Loss) Before Taxation (for the six months ended June 30, 2025) | Category | 2025 (thousand HKD) | 2024 (thousand HKD) | | :--- | :--- | :--- | | Auditor's Remuneration | 200 | 200 | | Depreciation of Property, Plant and Equipment | 3,995 | 3,386 | | Depreciation of Right-of-Use Assets | 2,550 | 3,378 | | **Total Depreciation** | **6,545** | **6,764** | | Directors' Remuneration | 4,095 | 3,528 | | Other Employee Costs (Salaries, Benefits, Pension, Share-based Payment) | 29,689 | 32,584 | | **Total Employee Costs** | **33,784** | **36,112** | | Cost of Inventories Recognized | 57,251 | 51,676 | | Listing Expenses | – | 8,363 | | Legal and Professional Fees | 2,646 | 1,454 | - Of the other employee costs for the six months ended June 30, 2025, **HK$15,115 thousand** was capitalized as inventory costs[213](index=213&type=chunk)[215](index=215&type=chunk) [Income Tax Expense](index=51&type=section&id=9.9%20Income%20Tax%20Expense) In H1 2025, the Group's income tax expense was **HK$82 thousand**, significantly lower than **HK$1,633 thousand** in the prior period, primarily comprising PRC enterprise income tax and Singapore corporate income tax Income Tax Expense (for

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 | | 2025年8月31日 | | --- | --- | | 截至月份: | 狀態: 新提交 | 致：香港交易及結算所有限公司 公司名稱: 優博控股有限公司 呈交日期: 2025年9月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | | 是 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08529 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 50,000,000,000 | HKD | | 0.001 | HKD | | 50,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 50,000,000,000 | HKD | | 0.001 | HKD ...

Core Insights - The company reported a revenue of HKD 90.412 million for the six months ending June 30, 2025, representing a year-on-year increase of 13.6% [1] - Gross profit reached HKD 33.161 million, marking an 18.7% year-on-year increase [1] - The profit attributable to the company's owners was HKD 5.27 million, a significant turnaround from a loss of HKD 9.461 million in the same period last year [1] - Basic earnings per share were HKD 0.0103 [1]

Group 1 - The company reported interim results for the six months ending June 30, 2025, with revenue of HKD 90.412 million, representing a year-on-year increase of 13.57% [1] - Shareholders' profit amounted to HKD 5.27 million, a turnaround from a loss of HKD 9.461 million in the same period last year, indicating a significant recovery [1] - Basic earnings per share were HKD 0.0103, and the company proposed an interim dividend of HKD 0.006 per share [1]

Core Viewpoint - The company reported a significant improvement in its financial performance for the six months ending June 30, 2025, with a notable increase in revenue and a return to profitability [1] Financial Performance - Revenue reached HKD 90.412 million, representing a year-on-year increase of 13.57% [1] - Shareholders' profit amounted to HKD 5.27 million, a turnaround from a loss of HKD 9.461 million in the same period last year, indicating a successful recovery [1] - Basic earnings per share were reported at HKD 0.0103 [1] - The company proposed an interim dividend of HKD 0.006 per share [1]

優博控股有限公司 董事會提名委員會的職權範圍 1. 組成 本公司董事會（「董事會」）謹此組建並成立提名委員會（「提名委員會」），其權力、責任及具 體職責如下所述。 2. 成員 3. 責任 提名委員會的職能為就董事的委任向董事會提出推薦建議，以確保所有提名公平、透明。 4. 職權 董事會授權提名委員會調查其職權範圍內的任何活動，並指示本公司所有僱員按成員的要求予以合 作。董事會授權提名委員會於必要時獲取法律或其他獨立專業意見，費用由本公司承擔，並應向提 名委員會提供履行其職責所需的充足資源。 5. 職責 5.1 提名委員會之職責包括： 2.1 提名委員會成員（「成員」）由董事會委任，提名委員會由不少於三（ 3 ）名成員組成，並由 不同性別的董事組成。 2.2 大部分成員應為獨立非執行董事。 2.3 提名委員會主席由董事會委任，並必須為董事會主席或獨立非執行董事。 (a) 至少每年檢討董事會的架構、人數及組合（包括技能、知識及經驗方面），協助董事會 編制董事會技能表，並於適當考慮本公司董事會多元化政策（「董事會多元化政策」） 後，就任何為配合本公司的公司策略而擬對董事會作出的變動提出推薦建議； (b) 物色具備合 ...

EF001 發行人所發行上市權證/可轉換債券的相關信息 發行人所發行上市權證/可轉換債券 不適用 其他信息 其他信息 不適用 發行人董事 執 行 董 事 湯 遠 濤 先 生、陳 啟 亮 先 生、石 錦 斌 先 生 及 譚 明 華 先 生；非 執 行 董 事 黃 梓 麟 先 生 及 獨 立 非 執 行 董 事 陳 第 2 頁 共 2 頁 v 1.1.1 EF001 免責聲明 | 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因 | | | --- | --- | | 公告全部或任何部份內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 | | | 股票發行人現金股息公告 | | | 發行人名稱 | 優博控股有限公司 | | 股份代號 | 08529 | | 多櫃檯股份代號及貨幣 | 不適用 | | 相關股份代號及名稱 | 不適用 | | 公告標題 截至2025年6月30日止六個月之中期股息 | | | 公告日期 | 2025年8月26日 | | 公告狀態 | 新公告 | | 股息信息 | | | 股息類型 | 中期（半年期） ...