The S.H. Figuarts of Ultimate Gohan, released in 2015, is a figure that reuses the 1.0 body of Goku SSJ from 2010 to present this version of the character seen during his battle against Super Boo. Hated by many for its lack of innovation and loved by others simply for being this representation of Son Gohan, it stands out for that reason alone.
The Ultimate Gohan figure was the 22nd release in the S.H. Figuarts Dragon Ball collection, with a "Collector Shop" release (equivalent to "Tamashii Web Exclusive") in 2015.
It was the first figure of this character in his adult version and the first and only one to date based on the battle against Super Boo Gotenks.
The only noteworthy feature of the figure is the ki attack accessory representing the Masenko, which came with a base to hold it. Otherwise, the faces weren't the best, and the body was a recycled version of the 2010 Goku SSJ figure, with slight modifications to the paint and faces. By 2015, we had already seen figures with the 1.5 body like Broly, Trunks, or Android 16, making the 1.0 body look quite outdated.
At Listacompletade.com, we wouldn't recommend this figure unless you're a completist. Even the "Event Exclusive Color" re-release in 2019 hardly improved anything. With figures like the Super-Hero Gohan with the 3.0 body and Piccolo's outfit, this version of Goku's son already feels a bit outdated.
However, if you're still unsure, you can check out the review-unboxing from the YouTuber El Cuarto 4to Gamer MX, where it is showcased in full detail.
Here you will see some of the more than 200 S.H. Figuarts releases that Tamashii Nations has brought us from Dragon Ball.