UPYY · XBRL financial data

Upay financial statements, every fiscal year

The same tables from 7 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 years (UPYY's year ends in late February)

In thousands of dollars	FY 2020Feb 28, 2021	FY 2022Feb 28, 2022	FY 2023Feb 28, 2023	FY 2024Feb 29, 2024	FY 2025Feb 28, 2025	FY 2026Feb 28, 2026
Revenue	1,110	1,459	1,360	1,394	715	746
Cost of revenue	300	505	575	660	271	199
Gross profit	811	953	785	735	444	548
General and administrative	929	1,221	820	1,398	946	994
Total operating expenses	984	1,277	874	1,416	953	1,001
Operating income (loss)	(174)	(323)	(89)	(682)	(509)	(454)
Interest income	2	3	4	12	3	1
Interest expense	8	16	33	33	35	50
Income tax expense (benefit)	—	41	18	34	0	0
Net income (loss)	(180)	(369)	(135)	(736)	(540)	(1,407)
Earnings per share, basic USD per share	—	(0.02)	(0.01)	(0.04)	(0.03)	(0.08)
Earnings per share, diluted USD per share	—	(0.02)	(0.01)	(0.04)	(0.03)	(0.08)
Weighted average shares, basic thousands of shares	—	23,904	17,161	16,843	16,180	17,274
Weighted average shares, diluted thousands of shares	—	23,904	17,161	16,843	16,180	17,274

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

In thousands of dollars	FY 2020Feb 28, 2021	FY 2022Feb 28, 2022	FY 2023Feb 28, 2023	FY 2024Feb 29, 2024	FY 2025Feb 28, 2025	FY 2026Feb 28, 2026
Cash and cash equivalents	308	1,156	663	643	55	96
Accounts receivable	106	93	68	73	40	45
Prepaid and other current assets	5	3	2	3	53	13
Total current assets	419	1,252	733	719	148	154
Property and equipment, net	99	58	17	23	16	13
Right-of-use asset	—	66	—	—	—	—
Total assets	627	1,452	833	770	234	227
Accounts payable	356	1,284	—	—	—	—
Total current liabilities	411	1,522	1,120	949	534	420
Total liabilities	560	1,708	1,215	1,025	703	741
Accumulated deficit	(383)	(752)	(887)	(1,623)	(2,163)	(3,570)
Total stockholders' equity	67	(255)	(382)	(255)	(469)	(514)
Total liabilities and equity	627	1,452	833	770	234	227
Common shares outstanding (cover page) thousands of shares	24,282	17,157	17,190	15,709	16,595	17,615

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

In thousands of dollars	FY 2020Feb 28, 2021	FY 2022Feb 28, 2022	FY 2023Feb 28, 2023	FY 2024Feb 29, 2024	FY 2025Feb 28, 2025	FY 2026Feb 28, 2026
Net income (loss)	(180)	(369)	(135)	(736)	(540)	(1,407)
Stock-based compensation	—	—	0	200	0	—
Net cash from operating activities	(85)	789	(361)	(146)	(765)	(288)
Purchases of property and equipment	6	4	8	24	0	2
Net cash from investing activities	(26)	(4)	(7)	(23)	0	(2)
Proceeds from issuing common stock	—	—	0	210	100	100
Proceeds from issuing equity	5	—	—	—	—	—
Share repurchases	—	150	0	24	0	—
Net cash from financing activities	126	83	30	185	150	320
Net change in cash	21	848	(493)	(20)	(587)	41

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.