[Summary]

The stock price of UP Fintech Holding Limited (NASDAQ: TIGR, commonly known as Tiger Brokers) was heavily sold on May 22, 2026.

The immediate source of this is that the China Securities Regulatory Commission (CSRC) has issued advance notice of administrative sanctions against related entities such as Tiger Brokers (NZ) Limited, Fudu Securities International, and Nagahashi Securities, regarding illegal cross-border securities operations within mainland China.

The difficult point here is that TIGR's performance in 2025 itself was strong. Sales increased 56.3% year-on-year to $612 million, and net income increased to $171 million. Even so, the reason why the stock price collapsed was because the market suddenly began to factor in the ``forced reduction of business in mainland China'' and the ``risk of fines and confiscation,'' rather than ``deteriorating business results.''

First, the conclusion

TIGR looks pretty cheap if you just look at the numbers.

Diluted EPS in 2025 was $0.927 per ADS. As of May 22nd, the stock price has fallen to the $4 level, so the simple trailing P/E ratio has fallen to around 5x.

However, it is dangerous to short-circuit the idea of ​​``buying because it is cheap'' here. This sharp decline is not due to a misreading of profit levels, but rather because the market has priced in the possibility that some parts of the business may no longer be usable due to regulations.

When looking at TIGR, it is better to divide the points into three categories:

Points of discussionPerspectives
Performance in 2025High growth in sales, profits, and customer assets
Chinese regulationsIllegal cross-border business bound for the mainland is subject to punishment
Second half of 2026Focus is on whether China risk can be absorbed through overseas growth

It's a cheap stock. However, the reason for the low price is also clear.

What happened?

On May 22, 2026, Chinese media reported that the CSRC had investigated the domestic and foreign related entities of Tiger Brokers (NZ) Limited, Fudu Securities International, and Nagahashi Securities as illegal cross-border exhibition business cases, and had issued advance notice of administrative sanctions.

According to reports, the issue was that the company had been providing services such as securities marketing and order processing in mainland China without obtaining permission to operate securities brokerage or margin trading operations, thereby earning revenue. In addition, violations related to fund sales and futures brokerage operations were also cited.

On the same day, it was also reported that eight departments, including the CSRC, will intensively organize illegal cross-border securities, futures, and fund operations over a two-year period. The points are quite heavy.

Regulation itemsContents
New solicitationProhibition of illegal solicitation and sales within mainland China
Trading servicesAccount opening, order processing, fund transfer, etc. are prohibited
For customers with large amounts of moneyDuring the intensive recovery period, buy orders and capital inflows will be suspended, and only sales and capital outflows will be allowed.
PeriodSet a 2-year intensive treatment period
Final statusAfter the expiration of the period, we aim to completely suspend the mainland site, trading software, and related services

This is not just a warning. These regulations go quite deeply into the business model of overseas online securities companies that have been catering to individual investors in mainland China.

Why was it sold even though it was performing well?

TIGR's 2025 performance looks pretty strong on the surface.

Indicators2025 resultsYear-on-year comparison
Sales$612 million+56.3%
Net profit$171 million+181.4%
Non-GAAP net income$187 million+164.7%
Customer assets$60.8 billion+45.7%
Number of depositing customers1,253,900+14.8%

Normally, this number would easily be evaluated as a growth securities company. In fact, fee income, interest income, and wealth management/IPO-related income are all increasing.

Still, the reason stock prices collapsed was because the quality of future profits became doubtful.

Online brokerage revenues are generated from customer base, trading volume, margin trading balances, and cash balances. If mainland China's high-volume customers go in the direction of "can't buy, can't make deposits, and ultimately stop service," some of their customer assets and trading activity will be lost over time.

The amount of fines and confiscation of illegal gains have not been finalized at the time of writing. In other words, the market discounted future revenue sources and regulatory costs at the same time, rather than single-year profits.

TIGR's profit structure

UP Fintech's revenue can be broadly divided into four parts.

Earnings items2025Sales composition ratioContents
Commission income$267 million43.6%Trading fees for stocks, options, futures, etc.
Interest income$257 million42.0%Margin trading, securities lending, customer funds related
Other income$78 million12.7%Wealth management, IPO allocation, foreign exchange, etc.
Finance services fee$1.1 billion1.7%Related financial services income

We are not a fee-only company. Interest income is also large, and the structure is such that the more customer assets increase, the stronger the profit source becomes.

On the other hand, this model is vulnerable to regulation. This is because the premise is that users can freely deposit money, buy and sell, and use margin trading. If trading restrictions are introduced, it will have an effect on fees and interest income.

Internationalization is really progressing

The company is emphasizing the progress of its internationalization strategy in its 2025 financial results.

In Singapore, where the company's head office is located, customer assets increased by more than 50% compared to the previous year, and customer assets also increased significantly in Australia, New Zealand, and Hong Kong. The 20-F also explains that the New Zealand, US, and Singapore subsidiaries accounted for over 88.2% of total sales in 2025.

This is TIGR's strength. It is moving from being a securities app limited to mainland China to a global securities platform with licenses in multiple regions.

However, what investors want to know is not just whether the overseas market is growing.

More importantly,

Even if profits from mainland China disappear, can profits be maintained through overseas growth alone?

It is.

This answer is not completely answered yet. That is why the 2026 1Q financial results scheduled for June 2, 2026 are important.

Valuation is low, but it is cheap with a reason

Diluted EPS in 2025 is $0.927. If the stock price is in the $4 range, the actual P/E ratio will be around 5x.

On the surface, it's pretty cheap. Considering the sales growth rate, net profit growth rate, and growth in customer assets in 2025, it would not be surprising to see a higher multiple for ordinary fintech stocks.

However, this time it was no ordinary performance evaluation.

Bullish factorsCaution factors
Sales and profits in 2025 are at record high levelsRisk of liquidation of business for mainland China
Customer assets expanded to $60.8 billionFines and illegal income confiscation amount undetermined
Growth in Singapore, Hong Kong, Australia, and NZRisk of lower transaction volume for mainland customers
Actual PER is lowPossibility of a value trap where low PER is prolonged

What the market is afraid of is not past EPS, but how far future EPS will be reduced.

Scenario for the second half of 2026

In the TIGR in the second half of 2026, regulatory events will be resolved and overseas growth will be confirmed at the same time.

Bullish scenario

In the bullish scenario, it is confirmed that the amount and scope of administrative penalties will be within market expectations, and that the impact on profits from mainland China will be limited.

In addition, if customer assets and the number of depositing customers continue to grow in countries such as Singapore, Hong Kong, Australia, and New Zealand, the market may be reconsidered as a ``digital securities company growing in overseas local markets'' rather than a ``brokerage company dependent on mainland China.''

In this case, it is easy to see that the stock price in the $4 range was oversold.

Neutral scenario

In the neutral scenario, although the penalties are heavy, they are not enough to damage the company's finances, and overseas growth continues. However, the P/E ratio will not recover easily as the memory of China risk remains.

Even if a company's business performance is good, stock prices tend to be pushed to low valuations while investors wonder if another round of regulation will come.

Bearish scenario

In a bearish scenario, the actual amount of illegal income confiscation and fines will be higher than market expectations, and fee and interest income will visibly fall due to trading restrictions for high-volume customers.

Furthermore, if there is a slowdown in the number of depositing customers, customer assets, and trading volume in the 1Q of 2026, the low P/E ratio will not be interpreted as ``undervalued,'' but as ``taking into account the peak out of profits.''

In this case, even if the stock price rebounds in the short term, the upside tends to be heavy.

KPIs that investors should check

If you look at TIGR, you want to follow the following numbers.

KPIWhy is it important
Number of depositing customersView ability to acquire new customers
Customer assetsBecomes the base of interest income and transaction volume
Trading volumeDirectly linked to fee income
Margin/Securities lending balanceSource of interest income
Customer assets by regionConfirming decline in dependence on mainland China
Amount of disposal/confiscationView one-off losses and impact on capital
Comments on 2026 1Q financial resultsCheck initial reaction to regulatory impact

Regional data is especially important. Just saying that overseas sales are growing is not enough. We need to see how much growth in each region is compensating for the contraction in mainland China.

Summary

The sharp decline in TIGR cannot be explained solely by deteriorating business results.

In fact, the numbers for 2025 are strong. Sales, net income, customer assets, and number of depositing customers are all increasing. That's why the stock price of around $4 and the actual P/E of around 5 times looks quite cheap at first glance.

However, the essence of this case is Chinese regulations.

The cross-border exhibition industry, which the CSRC viewed as a problem, cannot be separated from TIGR's past growth story. The two-year intensive restructuring period, restrictions on buy orders and capital inflows, and the eventual suspension of services to the mainland are quite heavy on online securities.

In a nutshell, the focus for the second half of 2026 will be ``Can we override China risk with overseas growth?''

There is room for a backlash. However, this is not simply a stock to buy on the spur of the moment. It is a high-risk stock that should be viewed very carefully while waiting for confirmation of regulatory disposition, 1Q financial results, and regional growth.

Source

This article was created based on UP Fintech's disclosure materials, reports on Chinese authorities' announcements, and market data.

This article is for educational and informational purposes only, based on public information. It is not a recommendation or solicitation to buy or sell any specific security or financial product. Although care is taken with accuracy, the content and future investment outcomes are not guaranteed. Final investment decisions should be made at your own judgment and responsibility.