UOA DEVELOPMENT BHD — Interim / Quarterly Report 2026

May 25, 2026

UOA DEVELOPMENT

UOA DEVELOPMENT BHD

INTERIM FINANCIAL REPORT

FIRST QUARTER ENDED 31 MARCH 2026

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UOA DEVELOPMENT

INTERIM FINANCIAL REPORT

FIRST QUARTER ENDED 31 MARCH 2026

UOA DEVELOPMENT BHD
200401015520 (654023-V)
(Incorporated in Malaysia)

Suite G-1, Vertical Corporate Tower B
Avenue 10, The Vertical
Bangsar South City
No. 8, Jalan Kerinchi
59200 Kuala Lumpur, Malaysia

t 1 300 88 6668
w www.uoa.com.my

(Cover) Aethera Residences embodies the future of connected urban living in the vibrant city of Johor Bahru, Malaysia. With its prime location and seamless cross-border access to Singapore, this development offers a modern lifestyle defined by accessibility, convenience and thoughtfully designed spaces.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

CONTENTS

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 1

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 3

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 4

EXPLANATORY NOTES TO THE INTERIM FINANCIAL REPORT 5 - 13

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

UOA DEVELOPMENT BHD 200401015520 (654023-V)
(Incorporated in Malaysia)
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026

| | As At
31 March 2026
RM'000
(Unaudited) | As At
31 December 2025
RM'000
(Audited) |
| --- | --- | --- |
| ASSETS | | |
| Non-current assets | | |
| Property, plant and equipment
Note 1 | 373,622 | 376,453 |
| Investment properties | 2,351,928 | 2,311,493 |
| Inventories | 451,333 | 462,453 |
| Equity investments | 66,157 | 68,796 |
| Deferred tax assets | 41,694 | 39,309 |
| | 3,284,734 | 3,258,504 |
| Current assets | | |
| Inventories | 1,331,048 | 1,285,511 |
| Contract assets | 219,083 | 232,595 |
| Trade and other receivables | 86,612 | 101,122 |
| Amount owing by related companies | 20 | - |
| Current tax assets | 64,710 | 59,777 |
| Short term investments | 1,292,035 | 1,327,302 |
| Fixed deposits with licensed banks | 180,468 | 254,959 |
| Cash and bank balances | 257,096 | 167,259 |
| | 3,431,072 | 3,428,525 |
| TOTAL ASSETS | 6,715,806 | 6,687,029 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| Share capital | 3,344,898 | 3,344,898 |
| Merger reserve | 2,252 | 2,252 |
| Fair value reserve | (13,561) | (10,922) |
| Retained earnings | 2,618,940 | 2,576,999 |
| Less: Treasury shares | (2,119) | (2,119) |
| Equity attributable to owners of the Company | 5,950,410 | 5,911,108 |
| Non-controlling interests | 227,914 | 226,278 |
| Total equity | 6,178,324 | 6,137,386 |
| Non-current liabilities | | |
| Amount owing to non-controlling shareholders of subsidiary companies | 3,810 | 2,282 |
| Lease liabilities | 1,082 | 1,147 |
| Deferred tax liabilities | 71,223 | 71,720 |
| | 76,115 | 75,149 |
| Current liabilities | | |
| Contract liabilities | 37,728 | 31,385 |
| Trade and other payables | 378,610 | 386,691 |
| Amount owing to related companies | 91 | 8 |
| Amount owing to non-controlling shareholders of subsidiary company | 33,928 | 33,928 |
| Lease liabilities | 602 | 587 |
| Current tax liabilities | 10,408 | 21,895 |
| | 461,367 | 474,494 |
| TOTAL LIABILITIES | 537,482 | 549,643 |
| TOTAL EQUITY AND LIABILITIES | 6,715,806 | 6,687,029 |
| Net Asset Per Share (RM) | 2.24 | 2.25 |
| Based on number of shares net of treasury shares | 2,655,003,300 | 2,623,790,100 |

Note 1 : Included in the net carrying amount of property, plant and equipment are right-of-use assets of RM181,804,000 (2025: RM182,301,000).

The condensed consolidated statement of financial position should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial report.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

UOA DEVELOPMENT BHD 200401015520 (654023-V)
(Incorporated in Malaysia)
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	Individual Quarter Ended		Cumulative Quarter Ended
	31 March 2026 RM'000 (Unaudited)	31 March 2025 RM'000 (Unaudited)	31 March 2026 RM'000 (Unaudited)	31 March 2025 RM'000 (Unaudited)
Revenue	113,855	152,103	113,855	152,103
Cost of sales	(78,711)	(91,234)	(78,711)	(91,234)
Gross profit	35,144	60,869	35,144	60,869
Fair value adjustment on investment properties	(12,325)	-	(12,325)	-
Other income	103,950	98,913	103,950	98,913
(Impairment losses)/reversal of impairment losses on financial assets	(315)	349	(315)	349
Inventories written down	(5,174)	(6,480)	(5,174)	(6,480)
Administrative and general expenses	(54,869)	(47,109)	(54,869)	(47,109)
Other expenses	(25,279)	(25,571)	(25,279)	(25,571)
Finance income	12,400	12,988	12,400	12,988
Finance costs	(42)	(39)	(42)	(39)
Profit before tax	53,490	93,920	53,490	93,920
Tax expense	(9,673)	(18,071)	(9,673)	(18,071)
Profit for the financial period	43,817	75,849	43,817	75,849
Other comprehensive income, net of tax
Items that will not be reclassified to profit or loss
Fair value loss on remeasuring of financial assets	(2,639)	(6,198)	(2,639)	(6,198)
Total comprehensive income for the financial period	41,178	69,651	41,178	69,651
Profit attributable to:
Owners of the Company	41,941	73,948	41,941	73,948
Non-controlling interests	1,876	1,901	1,876	1,901
	43,817	75,849	43,817	75,849
Total comprehensive income attributable to:
Owners of the Company	39,302	67,750	39,302	67,750
Non-controlling interests	1,876	1,901	1,876	1,901
	41,178	69,651	41,178	69,651
Earnings per share (Sen)
- Basic earnings per share	1.58	2.82	1.58	2.82
- Diluted earnings per share	N/A	N/A	N/A	N/A

The condensed consolidated statement of comprehensive income should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial report.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

UOA DEVELOPMENT BHD 200401015520 (654023-V)
(Incorporated in Malaysia)
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

	Attributable to Owners of the Company
	Share Capital RM'000	← Non-distributable → Merger Reserve RM'000	Fair Value Reserve RM'000	Retained earnings RM'000	Treasury shares RM'000	Total RM'000	Non-controlling interest RM'000	Total Equity RM'000
Balance at 1 January 2026	3,344,898	2,252	(10,922)	2,576,999	(2,119)	5,911,108	226,278	6,137,386
Profit for the financial period	-	-	-	41,941	-	41,941	1,876	43,817
Other comprehensive income for the financial period	-	-	(2,639)	-	-	(2,639)	-	(2,639)
Total comprehensive income for the financial period	-	-	(2,639)	41,941	-	39,302	1,876	41,178
Transactions with owners:
Dividend paid to non-controlling shareholders of subsidiary companies	-	-	-	-	-	-	(240)	(240)
Total transactions with owners	-	-	-	-	-	-	(240)	(240)
Balance at 31 March 2026	3,344,898	2,252	(13,561)	2,618,940	(2,119)	5,950,410	227,914	6,178,324
Balance at 1 January 2025	3,296,830	2,252	(2,937)	2,367,852	(2,119)	5,661,878	173,214	5,835,092
Profit for the financial period	-	-	(6,198)	73,948	-	67,750	1,901	69,651
Other comprehensive income for the financial period	-	-	-	-	-	-	-	-
Total comprehensive income for the financial period	-	-	(6,198)	73,948	-	67,750	1,901	69,651
Transactions with owners:
Dividend paid to non-controlling shareholders of subsidiary companies	-	-	-	-	-	-	(492)	(492)
Total transactions with owners	-	-	-	-	-	-	(492)	(492)
Balance at 31 March 2025	3,296,830	2,252	(9,135)	2,441,800	(2,119)	5,729,628	174,623	5,904,251

The condensed consolidated statement of changes in equity should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial report.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

UOA DEVELOPMENT BHD 200401015520 (654023-V)
(Incorporated in Malaysia)
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE FINANCIAL PERIOD ENDED 31 MARCH 2026

| | Current Year To Date
31 March 2026
RM'000
(Unaudited) | Preceding Year To Date
31 March 2025
RM'000
(Unaudited) |
| --- | --- | --- |
| OPERATING ACTIVITIES | | |
| Profit before tax | 53,490 | 93,920 |
| Adjustments for: | | |
| Non-cash items | 22,326 | 10,821 |
| Non-operating items | (1) | (126) |
| Dividend income | (3,097) | (2,052) |
| Net interest income | (12,358) | (12,949) |
| Operating profit before changes in working capital | 60,360 | 89,614 |
| Changes in working capital: | | |
| Inventories | (46,788) | 16,271 |
| Contract assets | 13,512 | 75,985 |
| Contract liabilities | 6,343 | 27,255 |
| Receivables | 14,195 | 5,962 |
| Payables | (7,998) | (42,738) |
| Cash generated from operations | 39,624 | 172,349 |
| Interest received | 1,102 | 1,382 |
| Net tax paid | (28,975) | (19,436) |
| Net cash from operating activities | 11,751 | 154,295 |
| INVESTING ACTIVITIES | | |
| Advances to holding company | - | (4) |
| Repayments from related companies | (20) | (144) |
| Distribution received from equity investments | 2,482 | 2,052 |
| Dividend received from equity investments | 615 | - |
| Proceeds from disposal of property, plant and equipment | 678 | 126 |
| Additions to investment properties | (45,572) | (20,187) |
| Purchase of property, plant and equipment | (2,251) | (2,837) |
| Interest received | 11,298 | 11,606 |
| Net cash used in investing activities | (32,770) | (9,388) |
| FINANCING ACTIVITIES | | |
| Advances from related companies | - | 145 |
| Payment of lease liabilities | (148) | (114) |
| Dividends paid to non-controlling shareholders of subsidiaries | (240) | (492) |
| Repayment of borrowings | - | (12) |
| Advances from/(repayments to) non-controlling shareholders of subsidiaries | 1,500 | (2,000) |
| Interest paid | (14) | (15) |
| Net cash from/(used in) financing activities | 1,098 | (2,488) |
| CASH AND CASH EQUIVALENTS | | |
| Net changes | (19,921) | 142,419 |
| At beginning of financial year | 1,749,340 | 1,800,001 |
| At end of financial year | 1,729,419 | 1,942,420 |
| Represented by: | | |
| Short term investments | 1,292,035 | 1,370,244 |
| Fixed deposits with licensed banks | 180,468 | 269,034 |
| Cash and bank balances | 257,096 | 303,316 |
| | 1,729,599 | 1,942,594 |
| Fixed deposit pledged | (180) | (174) |
| | 1,729,419 | 1,942,420 |

The condensed consolidated statement of cash flows should be read in conjunction with the audited financial statements for the financial year ended 31 December 2025 and the accompanying explanatory notes attached to the interim financial report.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

EXPLANATORY NOTES TO THE INTERIM REPORT FOR THE QUARTER ENDED 31 MARCH 2026

A EXPLANATORY NOTES PURSUANT TO MALAYSIAN FINANCIAL REPORTING STANDARD ("MFRS") 134, INTERIM FINANCIAL REPORTING

A1 BASIS OF PREPARATION

The interim financial report has been prepared in accordance with MFRS 134, Interim Financial Reporting and Paragraph 9.22 of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad. These financial statements also comply with IAS 34 Interim Financial Reporting issued by the International Accounting Standards Board.

The interim financial reports should be read in conjunction with the Group's audited financial statements for the financial year ended 31 December 2024 and the accompanying explanatory notes attached to this interim financial report.

These explanatory notes attached to the interim financial statements provide an explanation of events and transactions that are significant to an understanding of the changes in the financial position and performance of the Company and its subsidiaries ("the Group") since the financial year ended 31 December 2025.

A2 CHANGES IN ACCOUNTING POLICIES

The significant accounting policies adopted are consistent with those of the audited financial statements of the Group for the financial year ended 31 December 2025. The Group adopted new standards/amendments/improvements to MFRS which are mandatory for the financial periods beginning on or after 1 January 2026.

The initial application of the new standards/amendments/improvements to the standards did not have any material impacts to the financial statements of the Group.

A3 QUALIFIED AUDIT REPORT

The auditors' report of the financial statements of the Company for the financial year ended 31 December 2025 was not qualified.

A4 COMMENTS ON SEASONALITY OR CYCLICALITY OF OPERATIONS

The business operations of the Group during the financial period under review have not been materially affected by any seasonal or cyclical factors.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

A5 UNUSUAL ITEMS

There were no unusual items affecting assets, liabilities, equity, net income or cash flows for the quarter under review.

A6 MATERIAL CHANGES IN ESTIMATES

There were no material changes in estimates that have had a material effect in the current quarter results.

A7 ISSUES, CANCELLATION, REPURCHASES, RESALE AND REPAYMENTS OF DEBT AND EQUITY SECURITIES

Save as disclosed below, there were no issuance, cancellation, repurchase, resale and repayment of debt and/or equity securities, share buybacks, share cancellations, shares held as treasury shares and resale of treasury shares for the current quarter.

(a) Share buyback by the Company

During the current quarter, there was no buyback of shares nor resale or cancellation of treasury shares.

(b) As at 31 March 2026, the Company has 1,133,800 ordinary shares held as treasury shares and the issued and paid-up share capital of the Company remained unchanged at 2,656,137,100 ordinary shares.

A8 DIVIDEND PAID

There were no dividends paid during the current quarter under review.

A9 EFFECT OF CHANGES IN THE COMPOSITION OF THE GROUP

There were no material events as at the latest practicable date from the date of this report.

A10 EVENTS AFTER THE END OF THE INTERIM PERIOD

There were no material events as at the latest practicable date from the date of this report.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

A11 SEGMENT INFORMATION

| | Property development
RM'000 | Construction
RM'000 | Others
RM'000 | Elimination
RM'000 | Consolidated
RM'000 |
| --- | --- | --- | --- | --- | --- |
| Cumulative quarter ended 31 March 2026 | | | | | |
| Revenue | | | | | |
| External revenue | 113,855 | - | - | - | 113,855 |
| Inter-segment revenue | - | 131,265 | - | (131,265) | - |
| Total revenue | 113,855 | 131,265 | - | (131,265) | 113,855 |
| Results | | | | | |
| Segment results | 38,237 | 10,477 | 4,776 | - | 53,490 |
| Tax expense | | | | | (9,673) |
| Profit for the financial period | | | | | 43,817 |
| Segment assets | 4,172,369 | 140,085 | 2,230,791 | - | 6,543,245 |
| | Property development
RM'000 | Construction
RM'000 | Others
RM'000 | Elimination
RM'000 | Consolidated
RM'000 |
| Cumulative quarter ended 31 March 2025 | | | | | |
| Revenue | | | | | |
| External revenue | 152,068 | 35 | - | - | 152,103 |
| Inter-segment revenue | - | 107,477 | - | (107,477) | - |
| Total revenue | 152,068 | 107,512 | - | (107,477) | 152,103 |
| Results | | | | | |
| Segment results | 71,528 | 15,334 | 7,058 | - | 93,920 |
| Tax expense | | | | | (18,071) |
| Profit for the financial period | | | | | 75,849 |
| Segment assets | 3,883,663 | 196,574 | 2,178,372 | - | 6,258,609 |

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

A12 CONTINGENT LIABILITIES OR CONTINGENT ASSETS

As announced by the Company on 10 October 2025, one of its wholly-owned subsidiaries, namely Distinctive Acres Sdn Bhd was served by the Inland Revenue Board of Malaysia ("IRB") with Notices of Additional Assessment for the Year of Assessment 2020, for additional income tax totalling RM165,660,988.80 ("Additional Tax Notice").

The Additional Tax Notice was raised by Director General of Inland Revenue ("DGIR") on the gain from the disposal of its Investment Property, UOA Corporate Tower in Bangsar South to UOA Real Estate Investment Trust in year 2020 ("Gain"), whereby DGIR treated the Gain to be subjected to Corporate Income Tax instead of Real Property Gains Tax ("RPGT").

Based on advice from our tax consultant, the Company has a strong basis to challenge the basis of the said treatment and the validity of the Additional Tax Notice. The Company has filed a Notice of Appeal via Form Q on 7 November 2025 ("Appeal").

Accordingly, the Directors of the Company are of the opinion that no provision in respect of the tax liability in dispute is required to be made in the financial statements as at the reporting date.

A13 RELATED PARTY TRANSACTIONS

During the interim period, the Group did not enter into any related party transactions or recurrent related party transactions of a revenue or trading nature that had not been included or exceeded by 10% of the estimated value which had been mandated by the shareholders at the Annual General Meeting held on 28 May 2025.

A14 CAPITAL COMMITMENTS

The Group has the following capital commitments:

| | As at
31 March 2026
RM'000 |
| --- | --- |
| Approved and contracted for | |
| - Purchase of plant and equipment | 263 |
| - Purchase of investment property | 275,714 |
| | 275,977 |

There were no material capital commitments for the Group at the date of this announcement.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

B EXPLANATORY NOTES PURSUANT TO PART A OF APPENDIX 9B OF THE MAIN MARKET LISTING REQUIREMENTS OF BURSA MALAYSIA SECURITIES BERHAD

B1 REVIEW OF PERFORMANCE

	Individual quarter ended		Increase/
	31 March 2026	31 March 2025	(Decrease)
	RM'000	RM'000	%
Revenue	113,855	152,103	(25.1%)
Gross profit	35,144	60,869	(42.3%)
Profit before tax	53,490	93,920	(43.0%)
Profit after tax	43,817	75,849	(42.2%)
Profit attributable to owners of the Company	41,941	73,948	(43.3%)

The Group's revenue for the quarter ended 31 March 2026 stood at RM113.9 million, compared to the RM152.1 million in the same quarter of the preceding year. The profit after tax, after non-controlling interests, for the quarter under review was RM41.9 million against RM73.9 million in the same quarter of the preceding year. Total expenditure for the reporting quarter amounted to RM85.7 million, which comprised mainly administrative and general expenses of RM54.9 million.

For the quarter under review, the Group's revenue attributable to the Company primarily derived from the progressive recognition of the Group's ongoing development projects, namely Bamboo Hills Residences, Aster Hill and Duo Tower.

B2 MATERIAL CHANGES IN PROFIT BEFORE TAX FOR THE CURRENT QUARTER AS COMPARED WITH THE IMMEDIATE PRECEDING QUARTER

	Current quarter ended 31 March 2026	Immediate Preceding quarter ended 31 December 2025	Increase/ (Decrease)
	RM'000	RM'000	%
Revenue	113,855	174,720	(34.8%)
Profit before tax	53,490	279,143	(80.8%)

The Group's profit before tax was at RM53.5 million for the quarter ended 31 March 2026 compared to RM279.1 million in the previous quarter. The higher revenue and profit in the immediate preceding quarter was primarily attributed to the higher fair value adjustment on investment properties and higher revenue recognition from the medical centre in Bangsar South which was completed last year.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

B3 PROSPECTS

New property sales for the period ended 31 March 2026 totalled at RM130.7 million, with Aethera Residences, Duo Tower, Bamboo Hills Residences, and Aster Hill being the main contributors.

Unbilled sales amounted to RM612.4 million at quarter-end, which will be recognised progressively in the coming years.

The Group continues to explore strategic opportunities for future growth and expansion.

B4 VARIANCES BETWEEN ACTUAL PROFIT AND FORECAST PROFIT

Not applicable as no profit forecast was published.

B5 TAX EXPENSE

The breakdown of the tax components is as follows:

	Current Quarter		Year To Date
	31 March 2026 RM'000	31 March 2025 RM'000	31 March 2026 RM'000	31 March 2025 RM'000
In respect of current period
- income tax	16,142	19,399	16,142	19,399
- deferred tax	(2,792)	(1,308)	(2,792)	(1,308)
In respect of prior period
- income tax	(3,587)	(20)	(3,587)	(20)
- deferred tax	(90)	-	(90)	-
Tax expense for the period	9,673	18,071	9,673	18,071

The Group's effective tax rate for the current quarter and year to date was lower than statutory tax rate of $24\%$ mainly due to certain income not subject to tax. The Group's effective tax rate for corresponding quarter and year to date for the preceding year were lower than statutory tax rate of $24\%$ mainly due to certain income not subject to tax.

B6 STATUS OF CORPORATE PROPOSAL

There were no corporate proposals announced but not completed during the current financial quarter and financial period to date under review.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026

B7 BORROWINGS AND DEBT SECURITIES

The Group does not have any borrowings and debt securities as at the date of this report.

B8 DERIVATIVE FINANCIAL INSTRUMENTS

The Group does not have any derivative financial instruments as at the date of this report.

B9 FAIR VALUE CHANGES OF FINANCIAL LIABILITIES

The Group does not have any financial liabilities that are measured at fair value at the date of this report.

B10 MATERIAL LITIGATION

There was no pending material litigation as at the latest practicable date from the date of issuance of this report.

B11 DIVIDENDS

(i) Proposed final dividend

The Board of Directors have proposed a final single-tier dividend in respect of the current financial year ended 31 December 2025 of 10 sen per share based on 2,655,003,300 ordinary shares (net of treasury shares at the date of this report), amounting to a net dividend payable of RM265,500,330 (31 December 2024: final dividend of 10 sen per share) for shareholders' approval.

Pursuant to Section 8.26 of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the final dividend, if approved, will be paid no later than three (3) months from the date of shareholders' approval.

The Book Closure Date will be announced by the Company after the Annual General Meeting.

(ii) Total Dividend

Total dividend for the financial year ended 31 December 2025 is as follows:

(a) Proposed single-tier final dividend of 10 sen (2024: 10 sen) per ordinary share, subject to shareholders' approval.

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026
12

B12 PROFIT BEFORE TAX

Profit before tax is stated after charging/(crediting):

	Current Quarter		Year To Date
	31 March 2026 RM'000	31 March 2025 RM'000	31 March 2026 RM'000	31 March 2025 RM'000
Interest income	(12,400)	(12,988)	(12,400)	(12,988)
Other income including investment income	(30,669)	(49,984)	(30,669)	(49,984)
Interest expense	42	39	42	39
Depreciation and amortisation	4,503	4,679	4,503	4,679
Impairment loss/(reversal of impairment loss) on receivables	315	(349)	315	(349)
Provision for and write off of inventories	5,174	6,480	5,174	6,480
(Gain)/loss on disposal
- Quoted/unquoted investments	-	-	-	-
- Property, plant and equipment	(1)	(126)	(1)	(126)
Impairment of assets	-	-	-	-
Foreign exchange gain	(647)	(22)	(647)	(22)
(Gain)/Loss on derivatives	-	-	-	-
Exceptional items	-	-	-	-

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UOA DEVELOPMENT BHD Interim Financial Report – 31 March 2026
13

B13 EARNINGS PER SHARE

(a) The basic earnings per share ("EPS") is calculated by dividing the profit for the period attributable to owners of the Company by the weighted average number of ordinary shares in issue during the period.

	Current Quarter		Year to Date
	31 March 2026	31 March 2025	31 March 2026	31 March 2025
Profit attributable to owners of the Company (RM'000)	41,941	73,948	41,941	73,948
Weighted average number of ordinary shares	2,655,003,300	2,623,790,100	2,655,003,300	2,623,790,100
Basic EPS (Sen)	1.58	2.82	1.58	2.82

(b) The Company does not have any diluted earnings per share.

BY ORDER OF THE BOARD

YAP KAI WENG
Company Secretary
UOA DEVELOPMENT BHD
Kuala Lumpur
26 MAY 2026