UPD Holding Corp. announced earnings results for the second quarter ended December 31, 2020. For the second quarter, the company announced operating loss was USD 24,282 compared to USD 61,742 a year ago. Net income was USD 199,490 compared to net loss of USD 79,451 a year ago. For the half year, operating loss was USD 72,378 compared to USD 88,262 a year ago. Net income was USD 145,535 compared to net loss of USD 99,694 a year ago.