这样的效果；

代码：

using System;
using System.Collections;
using System.Collections.Generic;
using Sirenix.OdinInspector;
using UnityEngine;
using UnityEngine.EventSystems;
using UnityEngine.UI;

public class ScrollRectUpdateView : MonoBehaviour, IBeginDragHandler, IEndDragHandler, IDragHandler
{
    private ScrollRect scrollRect;
    [SerializeField] private RectTransform contentTransform;

    [SerializeField] private ScrollRefreshInfo upRefreshInfo;
    [SerializeField] private ScrollRefreshInfo downRefreshInfo;

    private bool isUpRefresh;
    private bool isDownRefresh;
    private bool isRefreshing;

    [SerializeField] [ReadOnly] float refreshNumber = 100;
    [SerializeField] [ReadOnly] float canRefreshNumber = 50;
    private Action upAction;
    private Action downAction;

    private void Awake()
    {
        this.scrollRect = this.GetComponent<ScrollRect>();
        if (scrollRect == null) throw new NullReferenceException();

        upRefreshInfo.ShowAndHideSelf(false);
        downRefreshInfo.ShowAndHideSelf(false);
        this.isUpRefresh = false;
        this.isDownRefresh = false;
        isRefreshing = false;
    }

    public void OnBeginDrag(PointerEventData eventData)
    {
        if (this.isRefreshing) return;
    }

    public void OnDrag(PointerEventData eventData)
    {
        if (this.isRefreshing) return;

        var rectTransform = this.transform.GetComponent<RectTransform>();
        float height = 0f;
        var childCount = this.contentTransform.childCount;
        var child = this.contentTransform.GetChild(1).GetComponent<RectTransform>();
        if (this.contentTransform.TryGetComponent(out VerticalLayoutGroup group))
        {
            height = child.rect.height * (childCount - 2) + group.spacing * (childCount - 3) - rectTransform.rect.height;
        }
        else
            height = child.rect.height * (childCount - 2) - rectTransform.rect.height;

        var he = this.contentTransform.anchoredPosition.y - height;
        Debug.Log($"one : {he}, two : {height}");

        // Up
        if (this.contentTransform.anchoredPosition.y < 0)
        {
            this.upRefreshInfo.ShowAndHideSelf(true);
            if (contentTransform.anchoredPosition.y - child.rect.height >= -this.canRefreshNumber)
            {
                this.upRefreshInfo.SetContent("下拉可刷新");
                this.isUpRefresh = false;
            }
            else if (contentTransform.anchoredPosition.y - child.rect.height <= -this.refreshNumber)
            {
                this.upRefreshInfo.SetContent("释放后刷新");
                this.isUpRefresh = true;
            }
        }
        else
        {
            this.isUpRefresh = false;
            this.upRefreshInfo.ShowAndHideSelf(false);
        }

        // down
        if (he > 0)
        {
            this.downRefreshInfo.ShowAndHideSelf(true);
            if (he <= this.canRefreshNumber)
            {
                this.downRefreshInfo.SetContent("上拉可刷新");
                this.isDownRefresh = false;
            }
            else if (he >= this.refreshNumber)
            {
                this.downRefreshInfo.SetContent("释放后刷新");
                this.isDownRefresh = true;
            }
        }
        else
        {
            this.isDownRefresh = false;
            this.downRefreshInfo.ShowAndHideSelf(false);
        }
    }

    public void OnEndDrag(PointerEventData eventData)
    {
        if (this.isRefreshing) return;

        if (this.isUpRefresh)
        {
            Debug.Log("开始刷新 Up");
            StartCoroutine(RefreshData(this.upRefreshInfo));
        }
        else if (this.isDownRefresh)
        {
            Debug.Log("开始刷新 Down");
            StartCoroutine(RefreshData(this.downRefreshInfo));
        }
        else
        {
            this.upRefreshInfo.ShowAndHideSelf(false);
            this.downRefreshInfo.ShowAndHideSelf(false);
        }
    }

    private IEnumerator RefreshData(ScrollRefreshInfo info)
    {
        isRefreshing = true;
        info.SetContent("刷新中");
        yield return new WaitForSeconds(3);
        info.SetContent("刷新成功");
        yield return new WaitForSeconds(2);
        info.SetContent("释放后刷新");

        info.ShowAndHideSelf(false);
        this.isUpRefresh = false;
        this.isDownRefresh = false;
        isRefreshing = false;
    }
}

ScrollRefreshInfo.cs

using TMPro;
using UnityEngine;

public class ScrollRefreshInfo : MonoBehaviour
{
    private string oldStr;

    [SerializeField] private GameObject imgRefresh;
    [SerializeField] private TMP_Text txtContent;

    public void SetContent(string str)
    {
        if (this.oldStr == str) return;
        this.txtContent.text = str;
        this.oldStr = str;
        Debug.Log(str);
    }

    public void ShowAndHideSelf(bool isShow)
    {
        if (this.gameObject.activeSelf != isShow)
            this.gameObject.SetActive(isShow);
    }
}

场景：


就这些了。