UPAY
UPAY
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Financial Statements
Values in Millions ($) | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 | 2023-11-30 | 2023-08-31 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Financial statements beyond 3 years are for subscribers only. Unlock 17+ years of income statements, balance sheets, and cash flow statements Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets | |||||||||||||||||
Assets Current | |||||||||||||||||
Cash And Cash Equivalents At Carrying Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Accounts Receivable Net Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Prepaid Expense And Other Assets Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Assets Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Property Plant And Equipment Net | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Deposits Assets Noncurrent | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Liabilities And Stockhold… | |||||||||||||||||
Liabilities Current | |||||||||||||||||
Accounts Payable And Accrued Liabilities Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Taxes Payable Current | - | - | - | - | - | - | - | - | - | 0 | 0 | 0 | |||||
Notes Payable Current | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Liabilities Current | 1 | 0 | 0 | 1 | 0 | 1 | 0 | 0 | 1 | 1 | 1 | 1 | |||||
Liabilities Noncurrent | |||||||||||||||||
Long Term Notes Payable | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Liabilities | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
Stockholders Equity | |||||||||||||||||
Preferred Stock Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Common Stock Value | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Additional Paid In Capital | 3 | 3 | 3 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 1 | |||||
Retained Earnings Accumulated Deficit | -4 | -4 | -3 | -2 | -2 | -2 | -2 | -2 | -2 | -2 | -1 | -1 | |||||
Accumulated Other Comprehensive Income Loss Net Of… | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | |||||
Stockholders Equity | -1 | -1 | -0 | -1 | -1 | -0 | -0 | -0 | -0 | -0 | -0 | -0 | |||||
Liabilities And Stockholders Equity | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 | |||||
Preferred Stock Par Or Stated Value Per Share | 0.001 | 0 | 0.001 | 0.001 | 0.001 | 0 | 0.001 | 0.001 | 0.001 | 0 | 0.001 | 0.001 | |||||
Preferred Stock Shares Authorized | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | |||||
Preferred Stock Shares Issued | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Preferred Stock Shares Outstanding | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||
Common Stock Par Or Stated Value Per Share | 0.001 | 0 | 0.001 | 0.001 | 0.001 | 0 | 0.001 | 0.001 | 0.001 | 0 | 0.001 | 0.001 | |||||
Common Stock Shares Authorized | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | |||||
Common Stock Shares Issued | 18 | 18 | 17 | 17 | 17 | 17 | 16 | 16 | 16 | 16 | 16 | 18 | |||||
Shares Outstanding | 18 | 18 | 17 | 17 | 17 | 17 | 16 | 16 | 16 | 16 | 16 | 17 | |||||
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Interactive Financial Visualizations
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Earnings Market Reaction
| Fiscal Year | Q1 1 Month | Q1 2 Month | Q1 3 Month | Q2 1 Month | Q2 2 Month | Q2 3 Month | Q3 1 Month | Q3 2 Month | Q3 3 Month | Q4 1 Month | Q4 2 Month | Q4 3 Month |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2027 | 0.00% | - | - | - | - | - | - | - | - | - | - | - |
| 2026 | 64.96% | 133.29% | 133.29% | -29.29% | 42.86% | 0.00% | -14.29% | -28.57% | -35.71% | 0.00% | 0.00% | - |
| 2025 | 0.00% | 0.00% | 0.00% | 49.25% | 49.25% | 34.33% | 0.00% | 0.00% | 0.00% | 0.00% | 27.14% | 98.57% |
| 2024 | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | -30.00% | 0.00% | 0.00% | -27.14% | 0.00% | 0.00% | 0.00% |
Earnings Market Reaction data beyond 3 years is for subscribers only. Unlock the full earnings market reaction history Start 7-day free trial | ||||||||||||
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Performance and Valuation Metrics
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Metrics | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 | 2023-11-30 | 2023-08-31 | Subscriber-only column | Subscriber-only column | Subscriber-only column | Subscriber-only column | Metric history beyond 3 years is for subscribers only. Unlock 17+ years of history across 90+ calculated metrics Start 7-day free trial |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Liquidity Ratios | |||||||||||||||||
| Current Ratio | 0.29 | 0.37 | 0.41 | 0.19 | 0.24 | 0.28 | 0.30 | 0.37 | 0.50 | 0.76 | 0.89 | 0.74 | |||||
| Quick Ratio | 0.27 | 0.34 | 0.37 | 0.15 | 0.17 | 0.18 | 0.15 | 0.34 | 0.48 | 0.75 | 0.89 | 0.74 | |||||
| Working Capital | -380.14K | -266.72K | -199.28K | -409.38K | -374.91K | -386.49K | -314.29K | -281.63K | -288.32K | -229.87K | -110.08K | -256.55K | |||||
Leverage & Debt | |||||||||||||||||
| Debt to Equity | -1.39 | -1.44 | -1.44 | -1.26 | -1.35 | -1.50 | -1.47 | -1.65 | -2.05 | -4.02 | -8.55 | -3.89 | |||||
| Interest Coverage TTM | -8.34 | -9.10 | -7.90 | -9.61 | -13.13 | -14.69 | -19.91 | -24.50 | -23.77 | -20.40 | -15.92 | -6.78 | |||||
| Debt Ratio | 3.60 | 3.26 | 3.30 | 4.82 | 3.89 | 3.00 | 3.12 | 2.53 | 1.95 | 1.33 | 1.13 | 1.35 | |||||
Efficiency & Turnover | |||||||||||||||||
| Asset Turnover TTM | 3.79 | 3.23 | 3.59 | 3.42 | 2.35 | 1.42 | 1.57 | 2.24 | 2.80 | 1.74 | 1.61 | 2.01 | |||||
| Days Sales Outstanding TTM | 20.92 | 20.60 | 24.63 | 20.18 | 24.48 | 28.86 | 22.29 | 16.11 | 13.78 | 18.56 | 18.52 | 16.98 | |||||
| Receivables Turnover TTM | 17.45 | 17.72 | 14.82 | 18.09 | 14.91 | 12.65 | 16.38 | 22.66 | 26.48 | 19.66 | 19.71 | 21.49 | |||||
Per Share Metrics | |||||||||||||||||
| Diluted EPS TTM | -0.08 | -0.08 | -0.08 | -0.03 | -0.03 | -0.03 | -0.04 | -0.05 | -0.05 | -0.04 | -0.04 | -0.02 | |||||
| Free Cash Flow Per Share TTM | -0.01 | -0.02 | -0.02 | -0.02 | -0.03 | -0.05 | -0.06 | -0.04 | -0.03 | -0.01 | 0.01 | 0.02 | |||||
| Dividend Per Share TTM | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |||||
Margin Metrics | |||||||||||||||||
| Gross Profit Margin TTM | 73.12% | 73.36% | 72.92% | 73.05% | 71.49% | 62.13% | 55.75% | 53.16% | 51.86% | 52.68% | 54.02% | 54.32% | |||||
| Operating Profit Margin TTM | -53.07% | -60.77% | -55.46% | -64.15% | -78.84% | -71.14% | -73.62% | -72.64% | -60.63% | -48.90% | -37.93% | -16.54% | |||||
| Net Profit Margin TTM | -172.03% | -188.48% | -194.61% | -70.43% | -84.55% | -75.50% | -80.13% | -77.58% | -64.79% | -52.80% | -40.83% | -19.71% | |||||
Growth Metrics | |||||||||||||||||
| Net Revenue Growth (1Y) | 27.66% | 4.34% | -24.81% | -42.19% | -52.36% | -48.70% | -35.02% | -17.42% | 0.16% | 2.53% | -0.01% | -6.97% | |||||
| Net Income Growth (1Y) | 159.72% | 160.46% | 82.61% | -47.52% | -37.83% | -26.64% | 27.53% | 225.06% | 406.42% | 443.37% | 364.39% | 149.87% | |||||
| EPS Growth (1Y) | 152.32% | 143.95% | 78.56% | -48.69% | -40.37% | -23.64% | 23.73% | 242.73% | 440.42% | 453.62% | 390.53% | 146.90% | |||||
Valuation Metrics | |||||||||||||||||
| P/E TTM | -11.27 | -12.28 | -25.74 | -51.57 | -22.13 | -20.97 | -22.98 | -12.66 | -12.63 | -16.01 | -28.43 | -64.77 | |||||
| P/B TTM | -26.69 | -33.62 | -70.40 | -35.69 | -20.39 | -24.16 | -46.82 | -34.84 | -33.82 | -46.27 | -124.34 | -62.92 | |||||
| P/S TTM | 19.39 | 23.15 | 50.09 | 36.32 | 18.71 | 15.83 | 18.41 | 9.82 | 8.18 | 8.46 | 11.61 | 12.77 | |||||
| Market Cap | 15.56M | 17.27M | 34.24M | 23.58M | 11.76M | 11.33M | 16.74M | 11.03M | 10.79M | 11.79M | 16.24M | 17.36M | |||||
| Enterprise Value | 15.55M | 17.26M | 34.25M | 23.63M | 11.79M | 11.35M | 16.84M | 11.04M | 10.69M | 11.28M | 15.52M | 16.83M | |||||
Calculated Values | |||||||||||||||||
| Free Cash Flow TTM | -234.77K | -290.03K | -283.25K | -303.22K | -469.62K | -764.67K | -928.26K | -717.87K | -438.38K | -169.86K | 193.06K | 283.66K | |||||
| Net Debt | -13.89K | -18.48K | 10.38K | 42.28K | 34.18K | 22.44K | 96.37K | 6.45K | -102.90K | -514.55K | -717.69K | -529.67K | |||||
Per-Share and Margin | |||||||||||||||||
| EPS TTM | |||||||||||||||||
| Adjusted EPS TTM | |||||||||||||||||
| Cash Flow Per Share TTM | |||||||||||||||||
| Pretax Margin TTM | |||||||||||||||||
| Stock Comp to Revenue TTM | |||||||||||||||||
Turnover Ratios and Averages | |||||||||||||||||
| Average Assets | |||||||||||||||||
| Average Equity | |||||||||||||||||
| Average Inventory | |||||||||||||||||
| Average Receivables | |||||||||||||||||
| Average Accounts Payables | |||||||||||||||||
| Inventory Turnover TTM | |||||||||||||||||
| Payables Turnover TTM | |||||||||||||||||
| Days Inventory Outstanding TTM | |||||||||||||||||
| Days Payables Outstanding TTM | |||||||||||||||||
| Cash Conversion Cycle TTM | |||||||||||||||||
| Working Capital to Revenue | |||||||||||||||||
| Deferred Revenue to Revenue | |||||||||||||||||
Growth Rates | |||||||||||||||||
| Total Assets Growth (1Y) | |||||||||||||||||
| Total Assets Growth (3Y) | |||||||||||||||||
| Total Assets Growth (5Y) | |||||||||||||||||
| Dividends Paid Growth (1Y) | |||||||||||||||||
| Dividends Paid Growth (3Y) | |||||||||||||||||
| Dividends Paid Growth (5Y) | |||||||||||||||||
| EPS Growth (3Y) | |||||||||||||||||
| EPS Growth (5Y) | |||||||||||||||||
| Net Income Growth (3Y) | |||||||||||||||||
| Net Income Growth (5Y) | |||||||||||||||||
| Net Profit Margin Growth (1Y) | |||||||||||||||||
| Net Profit Margin Growth (3Y) | |||||||||||||||||
| Net Profit Margin Growth (5Y) | |||||||||||||||||
| Net Revenue Growth (3Y) | |||||||||||||||||
| Net Revenue Growth (5Y) | |||||||||||||||||
| Deferred Revenue Growth (1Y) | |||||||||||||||||
| Retained Earnings Growth (1Y) | |||||||||||||||||
Credit, Liquidity, Returns, Payout | |||||||||||||||||
| Cash Ratio | |||||||||||||||||
| Net Working Capital | |||||||||||||||||
| Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to EBITDA TTM | |||||||||||||||||
| Net Debt to Equity | |||||||||||||||||
| Altman A | |||||||||||||||||
| Altman B | |||||||||||||||||
| Altman C | |||||||||||||||||
| Altman D | |||||||||||||||||
| Altman E | |||||||||||||||||
| Altman Z-Score | |||||||||||||||||
| ROA TTM | |||||||||||||||||
| ROE TTM | |||||||||||||||||
| NOPAT TTM | |||||||||||||||||
| ROIC TTM | |||||||||||||||||
| Effective Tax Rate TTM | |||||||||||||||||
| Payout Ratio TTM | |||||||||||||||||
| Dilution Ratio | |||||||||||||||||
| Retained Earnings to Equity | |||||||||||||||||
| Treasury Stock to Equity | |||||||||||||||||
| Treasury Stock Change (1Y) | |||||||||||||||||
| Accrued to Current Liabilities | |||||||||||||||||
| NCAV | |||||||||||||||||
| NCAV Per Share TTM | |||||||||||||||||
Valuation Ratios | |||||||||||||||||
| P/CF TTM | |||||||||||||||||
| PEG Ratio | |||||||||||||||||
| Dividend Yield TTM | |||||||||||||||||
| Free Cash Flow Yield TTM | |||||||||||||||||
| EV EBITDA TTM | |||||||||||||||||
| EV EBIT TTM | |||||||||||||||||
| EV Revenue TTM | |||||||||||||||||
| EV FCF TTM | |||||||||||||||||
| Stock Compensation TTM | |||||||||||||||||
| Adjusted Net Income TTM | |||||||||||||||||
| Billings TTM | |||||||||||||||||
| Total Debt | |||||||||||||||||
| Invested Capital | |||||||||||||||||
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Insider Transactions
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UPAY (UPYY) — SEC Financial Statements & Analysis
UPAY (UPYY) is a services-prepackaged software company, incorporated in NV. UPAY trades on OTC as: UPYY. Based on its latest SEC filing (Form 10-Q, period ending 2026-05-31), UPAY reported a 27.66% year-over-year revenue growth, a Gross Profit Margin of 73.12% (TTM), a Debt-to-Equity ratio of -1.39x, a Price-to-Sales (P/S) ratio of 19.39x (TTM), a Price-to-Book (P/B) ratio of -26.69x (TTM), at a market cap of $15.56M. Figures below are sourced from SEC EDGAR, as-filed.
- Net Revenue TTM Growth 1Y
- 27.66%
- Gross Profit Margin TTM
- 73.12%
- Debt To Equity
- -1.39x
- P/S TTM
- 19.39x
- P/B TTM
- -26.69x
- Market Cap
- $15.56M
Data as of 2026-05-31 · Source: SEC EDGAR
Frequently Asked Questions
What industry is UPAY in?
UPAY (UPYY) operates in the Services-Prepackaged Software industry.
What is UPYY's market cap?
UPAY (UPYY) has a market capitalization of $15.56M as of 2026-05-31.
What exchange does UPYY trade on?
UPAY (UPYY) trades on the OTC.
Where is UPAY incorporated?
UPAY is incorporated in NV.