During March – April 2025, the SEC conducted a public hearing on draft regulations concerning requirements for business operators unable to maintain net capital, client asset safeguarding, and the

shares purchased. The proposal to decrease the APU shares purchase was a result of UPA (formerly name CyberPlanet Interactive Plc. or former CYBER) indication that the company was unable to obtain 100% of

Statement Revise 2019 Reviewed Company Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters /Others     2019 Reviewed Consolidated Q3 30/09/2019 Unable to reach any conclusion with an

Statement Revise 2020   Company Q2 30/06/2020       2020   Consolidated Q2 30/06/2020       2019 Reviewed Company Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters /Others     2019

Type Period As Of Audit Financial Statement MD&A Financial Statement Revise 2020   Company Q2 30/06/2020       2020   Consolidated Q2 30/06/2020       2019 Reviewed Company Q3 30/09/2019 Unable to reach

opinion with an emphasis of matters   2019 Reviewed Company Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters   2019 Reviewed Consolidated Q3 30/09/2019 Unable to reach any conclusion

Reviewed Company Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters /Others     2019 Reviewed Consolidated Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters

30/06/2020 Unable to reach any conclusion with an emphasis of matters /Others     2020 Reviewed Consolidated Q2 30/06/2020 Unable to reach any conclusion with an emphasis of matters /Others     2020

  Consolidated Year 31/12/2020       2020   Company Q2 30/06/2020       2020   Consolidated Q2 30/06/2020       2019 Reviewed Company Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters

Reviewed Company Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters /Others     2019 Reviewed Consolidated Q3 30/09/2019 Unable to reach any conclusion with an emphasis of matters