UNIVERSAL TECH (01026) announced its financial results for the six months ended December 31, 2025. Revenue amounted to approximately HK$173 million, representing a decrease of 6.02% compared to the same period last year. This decline was primarily attributed to a reduction in revenue from the group's tap water supply and related businesses.

The net loss attributable to the company's shareholders for the period was approximately HK$49.31 million (same period last year: approximately HK$28.53 million). This represents an increase in loss of approximately HK$20.78 million, or 72.83%, year-on-year. The significant increase in loss was mainly due to two factors: (a) compensation losses and other expenses incurred during the period, primarily resulting from default interest adjudicated in a court judgment related to litigation with a government-designated water plant; and (b) an increase in corporate income tax expenses in China, following a re-assessment conducted by the tax authority in Qingyuan City, which was notified to the water supply expansion company in the second half of 2025.