SequelSEC

UPAY UPYY

Services-Prepackaged Software · CIK 0001677897 · Fiscal year ends 0228

Revenue
$898.55K
Fiscal year ended 2026-08-31
Operating income
-$562.24K
Fiscal year ended 2026-08-31
Free cash flow
-$176.91K
Fiscal year ended 2026-08-31

Valuation, from the filing

Public float$11.62MMarket value of stock held by non-affiliates, as stated on the cover page for 2026-05-31
Float per share$0.66Float divided by shares outstanding in the same filing. A floor under the share price on that date, not the price itself.

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.

MeasureReportedPercentile
FCF margin-38.9%13th
Current ratio0.37x13th
Net margin-188.5%14th
CapEx / revenue0.3%15th
Operating margin-60.8%22th
Revenue YoY growth4.3%35th
Gross margin73.4%54th

UPAY (UPYY) reported revenue of $898.55K and net income of -$2.02M for the fiscal year ended 2026-08-31. This page shows 1 annual period 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.
Metric2026-08-31
Revenue$898.55K
Cost of revenue$269.57K
Gross profit$628.99K
Operating income-$562.24K
Net income-$2.02M
Research & developmentUnavailable
Weighted-average diluted sharesUnavailable
Pretax income-$2.03M
Income tax expense$0
Diluted EPSUnavailable
Selling, general & administrativeUnavailable
General & administrative$1.18M
Selling & marketingUnavailable

Balance

UPAY balance by fiscal year, in US dollars, normalized from SEC filings.
Metric2026-08-31
Cash & equivalents$117.30K
Total assets$283.76K
Current assets$193.85K
Total liabilities$566.17K
Current liabilities$338.58K
Total equity incl. NCI-$282.41K
Temporary (mezzanine) equityUnavailable
InventoryUnavailable
Accounts receivable$64.30K
GoodwillUnavailable
Long-term debtUnavailable
Accounts payableUnavailable

Cash flow

UPAY cash flow by fiscal year, in US dollars, normalized from SEC filings.
Metric2026-08-31
Operating cash flow-$173.55K
Capital expenditures$3.36K
Investing cash flow$392
Financing cash flow$250.00K
Net change in cash$81.79K
Stock-based compensationUnavailable
Common dividends paidUnavailable
Common share repurchasesUnavailable
Depreciation & amortizationUnavailable

Derived

UPAY derived by fiscal year, in US dollars, normalized from SEC filings.
Metric2026-08-31
Free cash flow-$176.91K
Gross margin70.0%
Operating margin-62.6%
FCF margin-19.7%
SBC / revenueUnavailable
Current ratio0.57x
Revenue YoY growth38.4%
Net margin-225.2%
R&D / revenueUnavailable
CapEx / revenue0.4%
Long-term debt / equityUnavailable
Effective tax rateUnavailable

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.

Source filings

10-Q · Filed 2026-10-20View SEC filing
10-Q · Filed 2026-07-14View SEC filing
10-K · Filed 2026-06-02View SEC filing
10-Q · Filed 2026-01-12View SEC filing
10-Q · Filed 2025-10-10View SEC filing
10-Q · Filed 2025-07-22View SEC filing

Companies in the same industry

Every accounting identity this site checks — the balance sheet, the gross profit bridge and the cash flow statement — reconciles in every period shown.