| TIDM | UPL |
|---|---|
| Ticker Code | UPL.L |
| ISIN | JE00BJXN4P16 |
| Currency | GBX |
| Issue Country | JE |
| Sector | NMX601010 |
| Year End | 31-Dec-25 |
| Shares in Issue | 1.73b |
|---|---|
| Market Cap. | £51.62m |
| Market Size | 150,000 |
| PE Ratio | -24.91667 |
| Earnings | -0.12 |
| Dividend | 0.00 |
| Yield | 0.00% |
| # of Trades | 109 |
|---|---|
| Vol Sold | 2,149,948 |
| Vol Bought | 10,613,719 |
| 52 Week High | 4.20 |
| 52 Week High Date | 08-Dec-2025 |
| 52 Week Low | 0.825 |
| 52 Week Low Date | 21-May-2025 |
| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|---|---|---|---|---|
| Millions | Millions | Millions | Millions | Millions | |
| Income Statement | 31 Dec '25 | 31 Dec '24 | 31 Dec '23 | 31 Dec '22 | 29 Jun '22 |
| Revenue | n/a | n/a | n/a | n/a | n/a |
| Operating Profit / Loss | (1.69) | (1.23) | (1.81) | (0.49) | (0.49) |
| Net Interest | n/a | n/a | n/a | n/a | n/a |
| Pre Tax Profit | (1.70) | (1.41) | (2.17) | (0.49) | (0.49) |
| Post Tax Profit | (1.70) | (1.41) | (2.17) | (0.49) | (0.49) |
| Profit for the Period | (1.70) | (1.41) | (2.17) | (0.49) | (0.49) |
| Equity Holders of Parent Company | (1.70) | (1.41) | (2.17) | (0.49) | (0.49) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| Continuing EPS | |||||
| Earnings per Share (Basic) | (0.12p) | (0.11p) | (0.23p) | (0.14p) | (0.07p) |
| Earnings per Share (Diluted) | (0.12p) | (0.11p) | (0.23p) | (0.14p) | (0.07p) |
| Earnings per Share (Adjusted) | (0.12p) | (0.11p) | (0.23p) | (0.14p) | (0.07p) |
| Continuing and Discontinued EPS | |||||
| Earnings per Share (Basic) | (0.12p) | (0.11p) | (0.23p) | (0.14p) | (0.07p) |
| Earnings per Share (Diluted) | (0.12p) | (0.11p) | (0.23p) | (0.14p) | (0.07p) |
| Earnings per Share (Adjusted) | (0.12p) | (0.11p) | (0.23p) | (0.14p) | (0.07p) |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| Millions | Millions | Millions | Millions | Millions | |
| Balance Sheet | 31 Dec '25 | 31 Dec '24 | 31 Dec '23 | 31 Dec '22 | 29 Jun '22 |
| Non-Current Assets | |||||
| Intangible Assets | 0.03 | n/a | n/a | n/a | n/a |
| Property, Plant and Equipment | n/a | n/a | n/a | n/a | n/a |
| Investments | 0.11 | 0.33 | 0.07 | n/a | n/a |
| Investment Properties | 3.30 | n/a | n/a | n/a | n/a |
| Other Financial Assets | n/a | 0.00 | n/a | n/a | n/a |
| Other Non-Current Assets | 1.57 | 3.28 | 0.58 | n/a | n/a |
| Total Non-Current Assets | 5.00 | 3.61 | 0.65 | n/a | n/a |
| Current Assets | |||||
| Inventories | n/a | n/a | n/a | n/a | n/a |
| Trade and Other Receivables | 0.04 | 0.04 | 0.03 | 0.01 | 0.01 |
| Cash at Bank and in Hand | 0.69 | 0.35 | 0.65 | 0.31 | 0.31 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 1.11 | n/a | n/a | n/a | n/a |
| Total Current Assets | 1.85 | 0.39 | 0.69 | 0.31 | 0.31 |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 6.85 | 4.00 | 1.34 | 0.31 | 0.31 |
| Current Liabilities | |||||
| Borrowings | 0.13 | 0.27 | n/a | n/a | 0.57 |
| Other Current Liabilities | 0.05 | n/a | 0.67 | n/a | n/a |
| Total Current Liabilities | 0.18 | 0.27 | 0.67 | n/a | 0.57 |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| Non-Current Liabilities | |||||
| Borrowings | n/a | n/a | n/a | n/a | n/a |
| Provisions | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Liabilities | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Liabilities | n/a | n/a | n/a | n/a | n/a |
| Net Assets | 6.67 | 3.73 | 0.66 | (0.26) | (0.26) |
| Capital and Reserves | |||||
| Share Capital | 20.38 | 15.45 | 10.98 | 8.43 | 8.43 |
| Share Premium Account | n/a | n/a | n/a | n/a | n/a |
| Other Reserves | 0.23 | 0.52 | 0.52 | n/a | n/a |
| Retained Earnings | (13.95) | (12.24) | (10.84) | (8.69) | (8.69) |
| Shareholders Funds | 6.67 | 3.73 | 0.66 | (0.26) | (0.26) |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | 6.67 | 3.73 | 0.66 | (0.26) | (0.26) |
| 31 Dec '25 | 31 Dec '24 | 31 Dec '23 | 31 Dec '22 | 29 Jun '22 | |
| Operating Margin | n/a | n/a | n/a | n/a | n/a |
| Return on Capital Employed | (25.15%) | (35.24%) | (326.80%) | 379.82% | (157.83%) |
| Dividend Cover | n/a | n/a | n/a | n/a | n/a |
| Dividend Yield | n/a | n/a | n/a | n/a | n/a |
| PE Ratio | n/a | n/a | n/a | n/a | n/a |
| PEG | n/a | n/a | n/a | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a | n/a | n/a |
| Net Asset Value per Share | 0.39p | 0.22p | 0.04p | (0.02p) | (0.02p) |