UPP fundamentals.
▸ Extracted from the filings themselves — every figure links to the exact page it came from. Latest validated period: 2025-12-31.
Balance sheet
as of 2025-12-31| total_liabilities_and_equity | AED 4,799,747,000 | p.14 |
| total_liabilities | AED 1,146,501,000 | p.14 |
| Total current liabilities | AED 798,497,000 | p.14 |
| Current portion of bank loans | AED 66,053,000 | p.14 |
| Current tax liability | AED 30,117,000 | p.14 |
| Bank overdrafts | AED 27,539,000 | p.14 |
| Lease liabilities | AED 3,853,000 | p.14 |
| Contract liabilities | AED 209,119,000 | p.14 |
| Trade and other payables | AED 461,816,000 | p.14 |
| Total non-current liabilities | AED 348,004,000 | p.14 |
| Deferred tax liabilities | AED 50,631,000 | p.14 |
| Provision for staff terminal benefits | AED 52,680,000 | p.14 |
| Lease liabilities | AED 13,013,000 | p.14 |
| Non-current portion of bank loans | AED 231,680,000 | p.14 |
| total_equity | AED 3,653,246,000 | p.14 |
| Retained earnings/(accumulated losses) | AED 406,191,000 | p.14 |
| Asset revaluation surplus | AED 332,863,000 | p.14 |
| Statutory reserve | AED 56,266,000 | p.14 |
| Share capital | AED 2,857,926,000 | p.14 |
| total_assets | AED 4,799,747,000 | p.14 |
| Total current assets | AED 1,629,480,000 | p.14 |
| cash | AED 494,249,000 | p.14 |
| Trade and other receivables | AED 1,100,084,000 | p.14 |
| Contract assets | AED 28,509,000 | p.14 |
| Inventories | AED 6,178,000 | p.14 |
| Investments at fair value through profit or loss | AED 460,000 | p.14 |
| Investment property held for sale | AED 0 | p.14 |
| Total non-current assets | AED 3,170,267,000 | p.14 |
| Deferred tax assets | AED 5,389,000 | p.14 |
| Non-current receivables | AED 8,069,000 | p.14 |
| Investments in an associate | AED 6,883,000 | p.14 |
| Investment properties | AED 2,004,670,000 | p.14 |
| Development properties | AED 551,049,000 | p.14 |
| Right-of-use assets | AED 15,699,000 | p.14 |
| Property, plant and equipment | AED 473,915,000 | p.14 |
| Intangible assets | AED 37,757,000 | p.14 |
| Goodwill | AED 66,836,000 | p.14 |
Cash flow
as of 2025-12-31| Cash and cash equivalents at the end of the year | AED 331,657,000 | p.15 |
| Cash and cash equivalents at the beginning of the year | AED 122,973,000 | p.15 |
| Net increase in cash and cash equivalents | AED 208,684,000 | p.15 |
| Net cash used in financing activities | AED -309,527,000 | p.15 |
| Interest paid | AED -28,487,000 | p.15 |
| Payment of lease liabilities | AED -3,741,000 | p.15 |
| Repayment of bank loans | AED -367,299,000 | p.15 |
| Bank loans availed | AED 90,000,000 | p.15 |
| Net cash generated from investing activities | AED 259,901,000 | p.15 |
| Acquisition of subsidiary net of cash acquired | AED -100,637,000 | p.15 |
| Change in deposit with banks and escrow accounts | AED -102,914,000 | p.15 |
| Interest received | AED 2,943,000 | p.15 |
| Proceeds from sale of investment properties | AED 192,500,000 | p.15 |
| Proceeds from the sale of investment properties held for sale | AED 367,500,000 | p.15 |
| Additions to development properties(net) | AED -45,461,000 | p.15 |
| Additions to investment properties | AED -949,000 | p.15 |
| Additions to property, plant and equipment | AED -53,081,000 | p.15 |
| ocf | AED 258,310,000 | p.15 |
| Change in staff terminal benefits - net | AED 1,887,000 | p.15 |
| Change in trade and other payables | AED -21,415,000 | p.15 |
| Change in non current payable | AED -84,000,000 | p.15 |
| Change in trade and other receivables | AED 193,287,000 | p.15 |
| Change in non current receivables | AED 20,638,000 | p.15 |
| Change in contract liabilities | AED 166,798,000 | p.15 |
| Change in contract assets | AED -10,680,000 | p.15 |
| Change in inventories | AED -1,420,000 | p.15 |
| Operating cash flows before working capital changes | AED -6,785,000 | p.15 |
| Finance cost | AED 29,789,000 | p.15 |
| Finance income | AED -2,943,000 | p.15 |
| Write back of liabilities no longer required | AED -9,838,000 | p.15 |
| Loss/(gain) on financial instruments at FVTPL | AED 505,000 | p.15 |
| Allowance for expected credit losses | AED 1,292,000 | p.15 |
| Share of results of equity accounted investees | AED 2,306,000 | p.15 |
| Gain on fair valuation of investment properties | AED -275,487,000 | p.15 |
| Gain on fair valuation of investment properties held for sale | AED -144,375,000 | p.15 |
| Gain on sale of investment properties | AED -144,479,000 | p.15 |
| Amortisation of intangibles | AED 3,694,000 | p.15 |
| Depreciation of right of use assets | AED 4,015,000 | p.15 |
| Depreciation of property, plant and equipement | AED 20,327,000 | p.15 |
| Profit before tax for the year | AED 508,409,000 | p.15 |
Income statement
as of 2025-12-31| Basic and diluted earnings per share (AED) | AED 107.8 | p.13 |
| Total comprehensive income for the year | AED 462,457,000 | p.13 |
| Revaluation of land-net of tax | AED 0 | p.13 |
| net_income | AED 462,457,000 | p.13 |
| Income tax for the year | AED -45,952,000 | p.13 |
| Profit before tax for the year | AED 508,409,000 | p.13 |
| Finance income | AED 2,943,000 | p.13 |
| interest_expense | AED -29,789,000 | p.13 |
| Other income | AED 21,389,000 | p.13 |
| Share of results of equity accounted investees | AED -2,306,000 | p.13 |
| Gain on valuation of investment properties, net | AED 275,487,000 | p.13 |
| operating_income | AED 240,685,000 | p.13 |
| Gain on sale of investment properties | AED 144,479,000 | p.13 |
| Gain on sale of investment property held for sale | AED 144,375,000 | p.13 |
| Other operating income | AED 33,643,000 | p.13 |
| Administrative and general expenses | AED -195,843,000 | p.13 |
| gross_profit | AED 114,031,000 | p.13 |
| Direct costs | AED -622,851,000 | p.13 |
| revenue | AED 736,882,000 | p.13 |