UPAY UPYY
Services-Prepackaged Software · CIK 0001677897 · Fiscal year ends 0228
Revenue
$746.31K
Fiscal year ended 2026-02-28Operating income
-$453.52K
Fiscal year ended 2026-02-28Free cash flow
-$290.03K
Fiscal year ended 2026-02-28Valuation, from the filing
| Public float | $11.62M | Market value of stock held by non-affiliates, as stated on the cover page for 2026-05-31 |
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| Float per share | $0.66 | Float divided by shares outstanding in the same filing. A floor under the share price on that date, not the price itself. |
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Every figure here is drawn from the 10-K cover page and the statements behind it, so each one traces to a filing. Public float counts only stock held by non-affiliates, which makes these floors rather than estimates: a high multiple is conclusive, a low one may mean cheap or may mean closely held. The float was measured on 2026-05-31, not today.
How this compares in its industry
Percentile among the Services-Prepackaged Software filers on this site, highest value first. A high percentile means a large figure, which is good for a margin and not for leverage — the ranking says where the company sits, not whether that is where it should be.
UPAY (UPYY) reported revenue of $746.31K and net income of -$1.41M for the fiscal year ended 2026-02-28. This page shows 10 annual periods of income statement, balance sheet and cash flow figures normalized from UPAY’s SEC filings, each linked to the filing it came from. It is classified by the SEC under Services-Prepackaged Software.
Income
UPAY income by fiscal year, in US dollars, normalized from SEC filings.| Metric | 2026-02-28 | 2025-02-28 | 2024-02-29 | 2023-02-28 | 2022-02-28 | 2021-02-28 | 2020-02-29 | 2019-02-28 | 2018-02-28 | 2017-02-28 |
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| Revenue | $746.31K | $715.27K | $1.39M | $1.36M | $1.46M | $1.11M | $1.37M | $1.10M | $778.26K | $572.87K |
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| Cost of revenue | $198.80K | $270.91K | $659.79K | $574.87K | $505.40K | $299.84K | $359.02K | $272.69K | $143.77K | $64.52K |
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| Gross profit | $547.51K | $444.36K | $734.62K | $785.12K | $953.41K | $810.56K | $1.01M | $826.10K | $634.49K | $508.35K |
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| Operating income | -$453.52K | -$508.86K | -$681.86K | -$89.24K | -$323.12K | -$173.84K | -$3.96K | -$38.92K | -$91.33K | -$49.20K |
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| Net income | -$1.41M | -$540.06K | -$736.19K | -$135.49K | -$368.85K | -$179.54K | -$3.74K | -$39.87K | -$94.04K | -$60.89K |
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| Research & development | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Weighted-average diluted shares | shares 17.27M | shares 16.18M | shares 16.84M | shares 17.16M | shares 23.90M | —Unavailable | shares 24.95M | shares 25.58M | —Unavailable | —Unavailable |
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| Pretax income | -$1.41M | -$540.06K | -$701.81K | -$117.64K | -$327.55K | -$179.54K | -$3.74K | -$35.94K | -$89.04K | -$49.21K |
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| Income tax expense | $0 | $0 | $34.38K | $17.85K | $41.30K | —Unavailable | $16.96K | $3.93K | $5.00K | $11.68K |
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| Diluted EPS | $-0.08 | $-0.03 | $-0.04 | $-0.01 | $-0.02 | —Unavailable | $0.00 | $0.00 | —Unavailable | —Unavailable |
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| Selling, general & administrative | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| General & administrative | $994.11K | $945.57K | $1.40M | $819.83K | $1.22M | $929.44K | $961.62K | $819.97K | $719.97K | $552.13K |
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| Selling & marketing | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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Balance
UPAY balance by fiscal year, in US dollars, normalized from SEC filings.| Metric | 2026-02-28 | 2025-02-28 | 2024-02-29 | 2023-02-28 | 2022-02-28 | 2021-02-28 | 2020-02-29 | 2019-02-28 | 2018-02-28 | 2017-02-28 |
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| Cash & equivalents | $96.28K | $55.36K | $642.85K | $662.99K | $1.16M | $307.95K | $287.42K | $691.22K | $409.80K | $262.97K |
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| Total assets | $227.41K | $234.15K | $770.34K | $833.26K | $1.45M | $627.48K | $560.21K | $1.02M | $473.31K | $363.87K |
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| Current assets | $153.61K | $147.71K | $719.12K | $733.00K | $1.25M | $419.32K | $385.85K | $798.82K | $467.48K | $354.95K |
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| Total liabilities | $741.27K | $703.00K | $1.03M | $1.22M | $1.71M | $560.40K | $373.22K | $825.55K | $428.10K | $222.05K |
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| Current liabilities | $420.33K | $534.20K | $948.99K | $1.12M | $1.52M | $411.15K | $346.41K | $785.68K | $428.10K | $222.05K |
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| Total equity incl. NCI | -$513.86K | -$468.86K | -$254.81K | -$382.03K | -$255.45K | $67.08K | $186.98K | $197.39K | $45.20K | $141.82K |
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| Temporary (mezzanine) equity | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Inventory | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Accounts receivable | $44.55K | $39.70K | $73.40K | $68.45K | $92.63K | $106.32K | $94.99K | $102.73K | $55.14K | $89.67K |
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| Goodwill | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Long-term debt | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Accounts payable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | $1.28M | $356.49K | $329.29K | $774.12K | $424.64K | $217.59K |
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Cash flow
UPAY cash flow by fiscal year, in US dollars, normalized from SEC filings.| Metric | 2026-02-28 | 2025-02-28 | 2024-02-29 | 2023-02-28 | 2022-02-28 | 2021-02-28 | 2020-02-29 | 2019-02-28 | 2018-02-28 | 2017-02-28 |
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| Operating cash flow | -$288.04K | -$764.67K | -$145.61K | -$361.07K | $788.82K | -$84.77K | -$394.84K | $305.18K | $152.15K | $59.50K |
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| Capital expenditures | $1.99K | $0 | $24.10K | $7.99K | $4.10K | $5.90K | $8.05K | $5.02K | $2.75K | $3.68K |
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| Investing cash flow | -$1.99K | $0 | -$23.27K | -$7.18K | -$4.10K | -$25.90K | -$8.05K | -$5.02K | -$2.75K | -$3.68K |
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| Financing cash flow | $320.00K | $150.00K | $185.49K | $29.59K | $83.46K | $126.34K | $1.55K | -$4.80K | —Unavailable | $61.44K |
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| Net change in cash | $40.92K | -$587.48K | -$20.14K | -$493.01K | $848.06K | $20.52K | -$403.79K | $281.41K | $146.83K | $116.88K |
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| Stock-based compensation | —Unavailable | $0 | $200.00K | $0 | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Common dividends paid | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Common share repurchases | —Unavailable | $0 | $23.50K | $0 | $150.00K | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Depreciation & amortization | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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Derived
UPAY derived by fiscal year, in US dollars, normalized from SEC filings.| Metric | 2026-02-28 | 2025-02-28 | 2024-02-29 | 2023-02-28 | 2022-02-28 | 2021-02-28 | 2020-02-29 | 2019-02-28 | 2018-02-28 | 2017-02-28 |
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| Free cash flow | -$290.03K | -$764.67K | -$169.71K | -$369.05K | $784.72K | -$90.68K | -$402.89K | $300.16K | $149.40K | $55.81K |
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| Gross margin | 73.4% | 62.1% | 52.7% | 57.7% | 65.4% | 73.0% | 73.8% | 75.2% | 81.5% | 88.7% |
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| Operating margin | -60.8% | -71.1% | -48.9% | -6.6% | -22.1% | -15.7% | -0.3% | -3.5% | -11.7% | -8.6% |
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| FCF margin | -38.9% | -106.9% | -12.2% | -27.1% | 53.8% | -8.2% | -29.4% | 27.3% | 19.2% | 9.7% |
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| SBC / revenue | —Unavailable | —Unavailable | 14.3% | 0.0% | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Current ratio | 0.37x | 0.28x | 0.76x | 0.65x | 0.82x | 1.02x | 1.11x | 1.02x | 1.09x | 1.60x |
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| Revenue YoY growth | 4.3% | -48.7% | 2.5% | -6.8% | 31.4% | -19.0% | 24.8% | 41.2% | 35.9% | —Unavailable |
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| Net margin | -188.5% | -75.5% | -52.8% | -10.0% | -25.3% | -16.2% | -0.3% | -3.6% | -12.1% | -10.6% |
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| R&D / revenue | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| CapEx / revenue | 0.3% | 0.0% | 1.7% | 0.6% | 0.3% | 0.5% | 0.6% | 0.5% | 0.4% | 0.6% |
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| Long-term debt / equity | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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| Effective tax rate | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable | —Unavailable |
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Amounts are abbreviated; the exact reported value is carried in each cell. — means unavailable, not zero. Open UPYY in the interactive workspace to inspect any figure back to its filing.
Every accounting identity this site checks — the balance sheet, the gross profit bridge and the cash flow statement — reconciles in every period shown.