UPAY financial data

Symbol
UPYY on OTC
Location
Dallas, TX
Fiscal year end
28 February
Latest financial report
10-Q - Q4 2025 - 12 Jan 2026

Key Ratios

Label TTM Value / Value Unit Change %
Current Ratio 27% % -51%
Debt-to-equity -137% % 37%
Return On Equity 243% % 4%
Return On Assets -650% % -231%
Operating Margin -55% % 25%

Shares

Label TTM Value / Value Unit Change %
Entity Common Stock, Shares Outstanding 17,495,211 shares 7.8%
Common Stock, Shares, Outstanding 17,495,211 shares 7.8%
Entity Public Float $11,616,648 USD
Common Stock, Value, Issued $17,395 USD 7.2%
Weighted Average Number of Shares Outstanding, Basic 17,120,486 shares 2.3%
Weighted Average Number of Shares Outstanding, Diluted 17,120,486 shares 2.3%

Income Statement

Label TTM Value / Value Unit Change %
Revenues $683,531 USD -25%
Cost of Revenue $185,125 USD -54%
General and Administrative Expense $871,472 USD -25%
Operating Income (Loss) $379,097 USD 43%
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest $1,330,238 USD -92%
Income Tax Expense (Benefit) $0 USD -100%
Net Income (Loss) Attributable to Parent $1,330,238 USD -83%
Earnings Per Share, Basic -0.08 USD/shares -100%
Earnings Per Share, Diluted -0.08 USD/shares -100%

Balance Sheet

Label TTM Value / Value Unit Change %
Cash and Cash Equivalents, at Carrying Value $67,418 USD 111%
Accounts Receivable, after Allowance for Credit Loss, Current $57,165 USD 63%
Assets, Current $136,612 USD 0.51%
Property, Plant and Equipment, Net $12,630 USD -31%
Assets $211,845 USD 26%
Liabilities, Current $335,893 USD -25%
Liabilities $698,196 USD 33%
Accumulated Other Comprehensive Income (Loss), Net of Tax $70,621 USD 0.28%
Retained Earnings (Accumulated Deficit) $3,454,612 USD -63%
Stockholders' Equity Attributable to Parent $486,351 USD -36%
Liabilities and Equity $211,845 USD 26%

Popular Metrics

Label TTM Value / Value Unit Change %
Net Cash Provided by (Used in) Operating Activities $130,676 USD 69%
Net Cash Provided by (Used in) Financing Activities $120,000 USD
Common Stock, Shares Authorized 100,000,000 shares 0%
Common Stock, Shares, Issued 17,495,211 shares 7.8%
Common Stock, Par or Stated Value Per Share 0.001 USD/shares 0%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $11,741 USD 97%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $67,418 USD 111%
Deferred Tax Assets, Valuation Allowance $254,000 USD 21%
Depreciation $7,031 USD -8.8%
Comprehensive Income (Loss), Net of Tax, Attributable to Parent $1,330,043 USD -83%
Property, Plant and Equipment, Gross $263,772 USD 1.4%
Deferred Tax Assets, Operating Loss Carryforwards $254,000 USD 21%
Preferred Stock, Shares Issued 0 shares
Preferred Stock, Shares Authorized 10,000,000 shares 0%
Additional Paid in Capital $2,815,237 USD 119%
Preferred Stock, Shares Outstanding 0 shares
Interest Expense $48,016 USD 43%
Preferred Stock, Par or Stated Value Per Share 0.001 USD/shares 0%