UBS released a research report stating that SINO LAND's (00083) core profit for the first half of the fiscal year ending December 2026 declined by 1% year-on-year to HK$2.2 billion. The company maintained an interim dividend of HK$0.15 per share, with a payout ratio reaching 62%, both of which met the bank's expectations. The bank anticipates a neutral stock price reaction to the earnings results and currently assigns a target price of HK$14.3 along with a "Buy" rating.

The group's net cash position increased further to HK$51.4 billion, up from HK$49.5 billion in June 2025. However, net interest income fell by 14% year-on-year to HK$983 million, impacted by declining interest rates. Management maintains a cautiously optimistic outlook regarding the recovery of the property market, with capital allocation priorities continuing to focus on replenishing land reserves and exploring new investment opportunities, such as student accommodation. Simultaneously, the group indicated it is reviewing options for share buybacks and scrip dividend arrangements, although no specific timeline has been established.