UPYY · XBRL financial data

Upay financial statements, every quarter

The same tables from 15 filings, lined up. Matched by XBRL tag: renamed lines keep their history.

How these numbers work

Every number comes from the company's XBRL financial data filed with the SEC, and each one links to its filing.
Lines are matched by XBRL tag, so a line renamed between filings keeps its history.
* marks a quarter worked out from the filing totals: the 10-K year minus the first three quarters, or a year-to-date total minus the earlier one. Fourth-quarter earnings per share is fourth-quarter net income over the fourth-quarter weighted shares.
0 means a filing states zero; a dash (—) means no filing states that number.
“year only” means the 10-K gives the full year but not the quarters needed to work out the fourth. A worked-out quarter of revenue, cost of revenue or operating cash flow more than twice the company's largest quarter of the two years before is shown this way too.
Gross profit is shown as the company reports it; a worked-out quarter must equal revenue less cost of revenue for that quarter, or it is a dash.
Operating income can be above gross profit when the company books other operating income between the two, shown on its own line.
Shares outstanding come from each filing's cover page, as of the date printed there.
Quarters are fiscal: Q2 FY27 is the second quarter of the company's fiscal 2027.

Income statement

Fiscal quarters (UPYY's year ends in late February)

In thousands of dollars	Q3 FY23Nov 30, 2023	Q4 FY24Feb 29, 2024	Q1 FY24May 31, 2024	Q2 FY24Aug 31, 2024	Q3 FY24Nov 30, 2024	Q4 FY25Feb 28, 2025	Q1 FY25May 31, 2025	Q2 FY25Aug 31, 2025	Q3 FY25Nov 30, 2025	Q4 FY26Feb 28, 2026	Q1 FY26May 31, 2026	Q2 FY26Aug 31, 2026
Revenue	364	333*	257	168	150	140*	170	189	185	202*	226	285
Cost of revenue	168	174*	134	49	44	43*	43	45	55	56*	59	99
Gross profit	196	159*	123	119	106	97*	128	144	130	146*	167	186
General and administrative	491	348*	265	301	255	125*	257	247	242	248*	268	426
Total operating expenses	494	349*	267	303	257	127*	258	249	243	250*	270	428
Operating income (loss)	(297)	(190)*	(144)	(184)	(151)	(30)*	(131)	(105)	(113)	(104)*	(103)	(242)
Interest income	3	6*	2	1	0	0*	0	2	—	year only	0	0
Interest expense	8	8*	9	8	9	9*	12	14	13	11*	13	13
Income tax expense (benefit)	0	34*	0	0	0	0*	0	0	0	0*	0	0
Net income (loss)	(302)	(227)*	(151)	(191)	(159)	(39)*	(142)	(117)	(1,032)	(115)*	(115)	(761)
Earnings per share, basic USD per share	(0.02)	(0.01)*	(0.01)	(0.01)	(0.01)	0.00*	(0.01)	(0.01)	(0.06)	(0.01)*	(0.01)	(0.04)
Earnings per share, diluted USD per share	(0.02)	(0.01)*	(0.01)	(0.01)	(0.01)	0.00*	(0.01)	(0.01)	(0.06)	(0.01)*	(0.01)	(0.04)
Weighted average shares, basic thousands of shares	16,243	16,565*	16,109	16,468	16,741	15,392*	16,795	16,845	17,120	18,359*	17,288	18,199
Weighted average shares, diluted thousands of shares	16,243	16,565*	16,109	16,468	16,741	15,392*	16,795	16,845	17,120	18,359*	17,288	18,199

Fiscal quarters (UPYY's year ends in late February)

In thousands of dollars	Q3 FY23Nov 30, 2023	Q4 FY24Feb 29, 2024	Q1 FY24May 31, 2024	Q2 FY24Aug 31, 2024	Q3 FY24Nov 30, 2024	Q4 FY25Feb 28, 2025	Q1 FY25May 31, 2025	Q2 FY25Aug 31, 2025	Q3 FY25Nov 30, 2025	Q4 FY26Feb 28, 2026	Q1 FY26May 31, 2026	Q2 FY26Aug 31, 2026
Cash and cash equivalents	846	643	231	122	32	55	44	36	67	96	92	117
Accounts receivable	76	73	47	31	35	40	38	41	57	45	54	64
Prepaid and other current assets	5	3	13	13	69	53	34	18	12	13	12	12
Total current assets	927	719	291	166	136	148	116	94	137	154	158	194
Property and equipment, net	25	23	21	21	18	16	15	14	13	13	12	41
Total assets	986	770	336	207	169	234	199	173	212	227	224	284
Total current liabilities	1,037	949	579	447	450	534	490	504	336	420	538	339
Total liabilities	1,117	1,025	655	523	526	703	776	834	698	741	807	566
Accumulated deficit	(1,396)	(1,623)	(1,774)	(1,965)	(2,124)	(2,163)	(2,305)	(2,422)	(3,455)	(3,570)	(3,691)	(4,452)
Total stockholders' equity	(131)	(255)	(319)	(317)	(358)	(469)	(577)	(661)	(486)	(514)	(583)	(288)
Total liabilities and equity	986	770	336	207	169	234	199	173	212	227	224	284
Common shares outstanding (cover page) thousands of shares	15,509	15,709	15,709	16,129	16,229	16,595	16,595	16,595	17,495	17,615	17,665	18,665

Fiscal quarters (UPYY's year ends in late February)

In thousands of dollars	Q3 FY23Nov 30, 2023	Q4 FY24Feb 29, 2024	Q1 FY24May 31, 2024	Q2 FY24Aug 31, 2024	Q3 FY24Nov 30, 2024	Q4 FY25Feb 28, 2025	Q1 FY25May 31, 2025	Q2 FY25Aug 31, 2025	Q3 FY25Nov 30, 2025	Q4 FY26Feb 28, 2026	Q1 FY26May 31, 2026	Q2 FY26Aug 31, 2026
Net income (loss)	(302)	(227)*	(151)	(191)	(159)	(39)*	(142)	(117)	(1,032)	(115)*	(115)	(761)
Stock-based compensation	—	0*	—	—	—	0*	—	—	—	—	—	—
Net cash from operating activities	121*	(187)*	(426)	(225)*	(91)*	(23)*	(131)	(58)*	(71)*	(29)*	(74)	(0)*
Purchases of property and equipment	1*	(0)*	—	—	0*	0*	0	1*	0*	1*	1	1*
Net cash from investing activities	(0)*	0*	—	—	0*	0*	0	(1)*	(0)*	(1)*	(1)	3*
Proceeds from issuing common stock	100*	0*	—	—	0*	0*	—	—	50*	50*	—	—
Share repurchases	—	0*	—	—	—	0*	—	—	—	—	—	—
Net cash from financing activities	77*	0*	0	100*	0*	50*	120	50*	100*	50*	75	25*
Net change in cash	188*	(203)*	(412)	(109)*	(90)*	23*	(12)	(8)*	32*	29*	(5)	26*

SIC 7372 and related industry codes, similar size. Each row is the latest quarter reported.

How peers are chosen

SIC 7372 and related industry codes with public float (or, where float is missing, quarterly revenue) between 0.2x and 5x the company's.
Each row is the latest quarter the company has reported, named in the Quarter column; when that filing is a 10-K, it is the fourth quarter, never the full year.
Runway shows only for companies burning cash with under $10B of public float.
* marks a quarter worked out from the filing totals: for a 10-Q, the year-to-date total less the earlier one.
A cell reading “not reported” means the filings give no figure for that quarter alone.

Company	Cash ($K)	Revenue, quarter ($K)	Operating cash flow, quarter ($K)	Shares outstanding	Runway	Quarter
Upay	117	285	(0.1)*	18.7M	3.1 quarters	Q2 FY26 10-QAug 31, 2026
Tessera Defense & Homeland Security	347	332	(1,170)*	26.7M	0.5 quarters	Q2 FY26 10-QJun 30, 2026
OneMeta	49	439	2,404*	38.9M	—	Q2 FY26 10-QJun 30, 2026
Webstar Technology Group	1.3	not reported	(513)	405.6M	0.0 quarters	Q1 FY26 10-QMar 31, 2026
Banzai International	646	2,273	(3,865)*	2.7M	0.2 quarters	Q2 FY26 10-QJun 30, 2026
Smith Micro Software	2,795	4,341	(882)*	5.6M	3.2 quarters	Q2 FY26 10-QJun 30, 2026
Skkynet Cloud Systems	1,586	561	195*	53.1M	—	Q3 FY26 10-QJul 31, 2026
Jingbo Technology	48	256	(295)*	555.3M	0.1 quarters	Q2 FY27 10-QAug 31, 2026
Wewards	0	0	0	107.5M	—	Q1 FY27 10-QAug 31, 2026

Not investment advice. Not affiliated with the U.S. SEC.