Univanich Palm Oil Public Company (UVAN) investor relations material

Segment performance

• Revenue from overseas entities in the Philippines was Baht 525 million for the six months ended 30 June 2026, down from Baht 815 million year-over-year.

• The electric power plant with methane capture biogas project contributed only 0.65% of total sales and 0.93% of total assets, so segment reporting is consolidated.

Capital allocation and financing

• At the AGM on 30 April 2026, a dividend of Baht 1.25 per share (total Baht 1,175 million) was approved for 2025 results; Baht 799 million was paid in May 2026.

• An interim dividend of Baht 0.25 per share (Baht 235 million) was approved on 14 August 2026, to be paid in September 2026.

• Subsidiary declared a dividend of Pesos 212.3 million (Baht 114.47 million) in March 2026, paid in May 2026.

• Long-term loans to a subsidiary (US dollar-denominated, interest-free) were fully repaid in June 2026.

• Capital commitments for machinery and equipment as of 30 June 2026 were Baht 146 million.

Key financial ratios and metrics

• Trade receivables (net) increased to Baht 789 million as of 30 June 2026 from Baht 429 million at 31 December 2025.

• Inventories (net) decreased to Baht 885 million as of 30 June 2026 from Baht 1,221 million at 31 December 2025.

• Income tax expense for the six months ended 30 June 2026 was Baht 110 million, down from Baht 218 million year-over-year; average tax rate increased to 18.03% due to expiration of tax exemptions.

• Trade and other current payables were Baht 136 million as of 30 June 2026, stable compared to Baht 137 million at year-end 2025.