UPAY (UPYY) — SEC Financial Statements & Analysis

UPAY (UPYY) is a services-prepackaged software company, incorporated in NV. UPAY trades on OTC as: UPYY. UPAY (UPYY)'s most recent SEC filing is a Form 10-Q for the period ended 2026-05-31, filed with the SEC on 2026-07-14. Based on that filing, UPAY carries a market cap of $15.56M, a P/E ratio of -11.27x, a P/B ratio of -26.69x, a P/S ratio of 19.39x, an enterprise value of $15.55M, and an EV/EBITDA multiple of -37.10x. On profitability, it posts a gross margin of 73.12%, an operating margin of -53.07%, a net margin of -172.03%, a Return on Equity (ROE) of 238.04%, and a Return on Assets (ROA) of -651.48%. Per share, it reports EPS of $-0.08, diluted EPS of $-0.08, free cash flow per share of $-0.01, and a dividend per share of $0.00. Over the trailing year, it posted revenue growth of 27.66% year-over-year, net income growth of 159.72% year-over-year, and EPS growth of 152.32% year-over-year. On the balance sheet, it maintains a current ratio of 0.29x, a quick ratio of 0.27x, working capital of $-380.14K, a debt-to-equity ratio of -1.39x, a debt ratio of 3.6, an interest coverage ratio of -8.34x, free cash flow of $-234.77K (TTM), and net debt of $-13.89K. Figures sourced from SEC EDGAR.

Market Cap

$15.56M

P/E TTM

-11.27x

EPS TTM

$-0.08

P/B TTM

-26.69x

ROE TTM

238.04%

ROA TTM

-651.48%

Debt To Equity

-1.39x

Free Cash Flow TTM

$-234.77K

Net Revenue TTM Growth 1Y

27.66%

Data as of 2026-05-31 · Source: SEC EDGAR