uPoint OÜ

Management Report Financial Year 2025 Company UPOINT OÜ Overview During the 2025 financial year, UPOINT OÜ did not carry out operating business activities and didnot generate revenue. The company continued product development during the reporting period butdid not generate operating revenue. Activities During the Year The company's only significant transaction during the year was the purchase of equipment intendedto support future business operations and product development. This acquisition was financedthrough shareholder investment. Apart from this transaction and routine administrative activities, nomaterial business events occurred during the reporting period. Going Concern and Future Outlook The management considers the company to be a going concern and intends to continue developingits business activities in future periods. Events After the Reporting Period