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    TIGR
    Earnings call· Mar 2026(Q1 FY26)

    UP Fintech Holding Q1 FY26 earnings call TIGR

    Jun 2, 2026 Source

    Executive summary

    UP Fintech Holding Limited Q1 FY26 – Strong Client Growth and Asset Inflows Despite Regulatory Penalty

    UP Fintech delivered solid Q1 FY26 results with strong year-over-year revenue growth and record net asset inflows, driven by diversified offerings and strategic focus on user quality. Despite a significant one-time regulatory penalty and market-driven mark-to-market losses on client assets, the company demonstrated resilience with healthy overseas asset inflows and a commitment to shareholder value through a new share repurchase program. Management remains confident in full-year guidance, anticipating improved market conditions and continued global expansion.

    Highlights

    5
    • Total revenue increased 26.3% year-over-year to $155 million.

    • New funded accounts reached 28,900, primarily from Singapore and Hong Kong.

    • Total funding accounts grew 11.3% year-over-year to 1.28 million.

    • Net asset inflow was $2.9 billion, with retail users under consolidated accounts exceeding $2 billion for the first time.

    • 2B business performed well, including 10 Hong Kong IPOs and 2 large-scale U.S.-backed IPOs, and 42 new ESOP clients.

    Concerns

    4
    • A one-time regulatory penalty of RMB 411 million (approximately $60 million) was fully accounted for in Q1 results, leading to a net loss.

    • Client assets experienced mark-to-market losses of $4.9 billion due to market turbulence, resulting in a 3.2% quarter-over-quarter decline in total client assets to $58.9 billion.

    • Mainland retail investors' assets under consolidated accounts, representing 10% of total client assets and 20-25% of total net revenue, saw some asset outflow following new regulatory rules.

    • Cash equity take rate decreased to 5 bps from 6.4 bps quarter-over-quarter due to higher zero-commission trading volume.

    Guidance & targets

    5
    CategoryTargetConfidence
    Share repurchase program
    Up to $50 million
    high materiality
    High
    Full year user growth
    Confident about full year guidance
    medium materiality
    High
    New funded clients
    Expected to stay stable quarter-over-quarter
    low materiality
    Medium
    Total client assets
    Expected to post a solid quarter-over-quarter increase
    medium materiality
    Medium
    Effective tax rate
    Stay below 20%
    low materiality
    Medium

    Operational metrics

    31
    Total revenue
    $155 million26.3% increase year-over-year
    Q1 FY26

    benefiting from our diversified offering and a steady expansion of core operations

    Operating profit
    $47.6 million17.5% increase year-over-year
    Q1 FY26
    New funded accounts
    28,900
    Q1 FY26

    Singapore and Hong Kong market are the primary contributors.

    Client assets mark-to-market losses
    $4.9 billion
    Q1 FY26

    Due to the market turbulence in the first quarter

    ESOP new clients
    42
    Q1 FY26
    Total ESOP clients
    790
    Q1 FY26
    Commission income
    $67.2 million15% year-over-year increase and 5% quarter-over-quarter decrease
    Q1 FY26
    Commission revenue from cash equities
    67%
    Q1 FY26

    Within commission revenue

    Commission revenue from options/futures/other products
    25%
    Q1 FY26

    Within commission revenue

    Interest expense
    $18.1 million21% year-over-year increase and 5% quarter-over-quarter decrease
    Q1 FY26

    in line with the decrease in interest income

    Execution and clearing expense
    $5 million6% decrease from the same period last year
    Q1 FY26

    due to more self-clearing of U.S. and Hong Kong securities

    Employee compensation and benefit expense
    $46.8 million39% year-over-year increase
    Q1 FY26

    due to the head count increase to R&D

    Occupancy, depreciation and amortization expense
    $2.7 million25% year-over-year increase
    Q1 FY26

    due to the increase in office space and the relevant improvements

    Communication and market data expense
    $13.6 million39% year-over-year increase
    Q1 FY26

    due to the increase in user base and IT-related service fees

    Marketing expense
    $40 million29% year-over-year increase
    Q1 FY26

    as we focus on acquiring higher-quality users and accelerating the expensing of our wealth management products

    General and administrative expense
    $7 million37% year-over-year increase
    Q1 FY26

    due to an increase in professional service fees

    Total operating costs
    $89.2 million33% year-over-year increase
    Q1 FY26
    Regulatory penalty
    RMB 411 million
    Q1 FY26

    a onetime nonrecurring charge, equivalent to around USD 60 million

    Net loss
    $26.9 million
    Q1 FY26
    Non-GAAP net loss
    $23.8 million
    Q1 FY26
    Mainland retail investors client assets share
    10%
    Q1 FY26

    of our total client assets under consolidated accounts

    Mainland retail investors revenue contribution
    20% to 25%
    Q1 FY26

    of our total net revenue

    Net asset inflow from Omnibus retail accounts (outside Mainland China)
    90%
    Q1 FY26

    of our total net asset inflow

    Singapore net asset inflow contribution
    Over 1/3
    Q1 FY26

    of the total net asset inflow

    Australia, New Zealand, U.S. net asset inflow contribution
    Around 1/3
    Q1 FY26

    combined for around another 1/3 of total net asset inflow

    Hong Kong net asset inflow contribution
    Remainder
    Q1 FY26

    came from Hong Kong retail users

    Q1 new funded accounts from Singapore and Hong Kong
    Over 75%
    Q1 FY26

    to lead almost evenly between these 2 markets

    Q1 new funded accounts from Australia and New Zealand
    Around 20%
    Q1 FY26
    Income tax expense increase (non-cash adjustment)
    $4 million
    Q1 FY26

    recorded as an increase in income tax expense due to a write-down of prior deferred tax asset on unvested employee stock incentives

    Customer acquisition cost to quarterly retail net asset inflow ratio
    $170compared to $150 over the past 4 quarters and approximately $120 in the year before that
    Q1 FY26

    measure of acquisition efficiency, indicating effectiveness in acquiring high-quality users

    Q2-to-date U.S. cash equity trading volume
    Matching full Q1 totalcompared to Q1 FY26 total
    Q2 FY26 YTD

    most significant improvement in trading activity

    Industry KPIs

    3
    MetricValueDetails
    AUM$58.9 billionUSD
    Fee rate5 bpsbps
    Fundraising inflows$2.9 billionUSD

    Product announcements

    3
    ProductTypeDetails
    Tiger AIupdate
    Dedicated AI agent for futureslaunch
    Hong Kong index option trading and TRAC orderslaunch

    Deals & partnerships

    2
    Various leading AI companies (e.g., MiniMax, AI)IPO underwriting

    Underwrote 10 Hong Kong IPOs in Q1 FY26.

    Various U.S.-backed companiesIPO underwriting

    Successfully completed 2 large-scale U.S.-backed IPOs in Q1 FY26.

    Risks & headwinds

    3
    Regulatory penalty from China securities regulatorQ1 FY26 (one-time charge)

    RMB 411 million (approximately $60 million)

    Mitigation: Fully accounted for in Q1 results; management states it will not materially affect core operations or long-term development.

    Market turbulence leading to mark-to-market lossesQ1 FY26

    $4.9 billion in client assets

    Mitigation: Q2-to-date losses have been fully recovered; healthy net asset inflow continued in overseas markets.

    New regulatory rules impacting Mainland retail accountsShort-term reaction following May 22 announcement.

    Mainland retail investors account for 10% of total client assets and 20-25% of total net revenue. Some asset outflow observed.

    Mitigation: Management expects outflows to stabilize soon; overseas markets remain unaffected and continue to record net asset inflows. Company had already complied with onshore marketing restrictions by May 2023.

    Q&A highlights

    3

    How do new regulatory rules impact the business, what is the share of Mainland retail client assets and revenue contribution, and what is the regional breakdown of net asset inflow?

    Management clarified the new rules apply industry-wide, resulting in a one-time RMB 411 million penalty. The rules restrict onshore marketing for cross-border services, which the company had already complied with. Mainland retail investors account for 10% of client assets and 20-25% of revenue, with some short-term outflows expected to stabilize. 90% of Q1 net asset inflow came from outside Mainland China, with Singapore contributing over 1/3, Australia/New Zealand/U.S. another 1/3, and Hong Kong the remainder.

    the core shift here is the regulatory approach, moving from user identity verification to territory-based oversight. Therefore, the 2-year rectification period it's not about closing all existing PRC client accounts, but to restrict trading activities when they are onshore in Mainland of China.

    asked by Peter Zhang · answered by Tianhua Wu

    2 min read6 chapters

    Detailed Narrative

    01

    Regulatory Impact and Mainland China Client Strategy

    On May 22, new industry-wide regulations were rolled out by China's securities regulator concerning cross-border trading for Mainland investors. The company received a one-time📎 penalty of RMB 411 million (approximately $60 million), which has been fully accounted for in Q1 results and is not expected to materially affect core operations. The new rules shift regulatory approach to territory-based oversight, restricting onshore marketing and app availability within Mainland China, which the company had already complied with by May 2023.

    02

    Client Asset Trends and Recovery

    Despite market turbulence causing $4.9 billion in mark-to-market losses and a 3.2% quarter-over-quarter decline in total client assets to $58.9 billion by Q1 end, the company saw robust year-over-year growth of 28.4%. In Q2-to-date, these mark-to-market losses have been fully recovered, and healthy net asset inflows continued across overseas markets, with U.S. client assets rising nearly 40% QoQ and Australia, New Zealand, and Hong Kong posting high single-digit to double-digit QoQ growth.

    03

    Product Enhancements and AI Integration

    UP Fintech continues to enhance its platform with significant feature updates. A major upgrade to Tiger AI introduced a multi-agent architecture, integrating market core search, analysis, and risk control into stand-alone AI agents, boosting accuracy. A dedicated AI agent for futures was launched, and Tiger AI upgraded to a three-mode collaborative system by integrating with a cloud model, improving intelligent service capabilities. New derivative features, including Hong Kong index option trading and TRAC orders, were also rolled out.

    04

    2B Business Performance

    The company's 2B business demonstrated strong performance in Q1 FY26. This included participation in 10 Hong Kong IPOs, covering leading AI companies, and successfully completing two large-scale U.S.-backed IPOs. Demand for Hong Kong IPO subscriptions remained robust, with total subscription amounts on the platform exceeding HKD 1 trillion year-to-date. The ESOP business added 42 new clients, bringing the total to 790 by the end of March 2026, reflecting sustained market demand for professional ESOP and digital management solutions.

    05

    Customer Acquisition Strategy and Efficiency

    The company prioritizes user quality, focusing on client assets and net asset inflow as core KPIs for acquisition efficiency. The ratio of customer acquisition cost to quarterly retail net asset inflow was approximately $170 in Q1 FY26, compared to $150 over the past four quarters and $120 in the year prior, indicating effective acquisition of high-quality users. Singapore and Hong Kong accounted for over 75% of new funded accounts, with Australia, New Zealand, and the U.S. contributing the remainder.

    06

    Mainland China Client Contribution

    Mainland retail investors' assets under consolidated accounts represented approximately 10% of total client assets and contributed between 20% to 25% of total net revenue as of the end of Q1 FY26. Following the new regulatory rules, some short-term asset outflow from Mainland retail accounts was observed, but management expects stabilization, noting that overseas markets remain unaffected and continue to record net asset inflows.

    AI-generated summary of the company’s earnings call. Not investment advice.