Upay, Inc. (UPYY)
Every figure this model derived for UPYY, the value it took, and the element in the company's own XBRL it was read from — so any of it can be checked against the filing rather than taken on trust. As at 2026-05-31.
The figures, and where each came from
This is the part no other screener shows. Each figure below names the XBRL element it was read from, so it can be checked against the filing itself.
| Figure | Value | XBRL tag | As at |
|---|---|---|---|
| capex | 3,182 | PaymentsToAcquirePropertyPlantAndEquipment |
2026-05-31 |
| cash | 91,692 | CashAndCashEquivalentsAtCarryingValue |
2026-05-31 |
| current assets | 158,257 | AssetsCurrent |
2026-05-31 |
| current liabilities | 538,396 | LiabilitiesCurrent |
2026-05-31 |
| equity | -582,938 | StockholdersEquity |
2026-05-31 |
| interest expense | 51,070 | InterestExpense |
2026-05-31 |
| ocf | -231,585 | NetCashProvidedByUsedInOperatingActivities |
2026-05-31 |
| revenue | 802,244 | Revenues |
2026-05-31 |
| sbc | 0 | ShareBasedCompensation |
2025-02-28 |
The ratios
The figures themselves rather than their scores — what somebody looking up UPYY on one particular measure came for.
| Ratio | Value |
|---|---|
| cash operating margin | -52.22 |
| current ratio | 0.29 |
| current ratio reported | 0.29 |
| dilution pct | 6.77 |
| ev owner earnings | -67.34 |
| ev sales | 19.71 |
| fcf margin | -29.26 |
| interest cover | -8.34 |
| operating margin | -53.07 |
| owner earnings margin | -29.26 |
| revenue growth | 27.66 |
| revenue growth per share | 19.56 |
| rule of 40 | -25.42 |
| sbc pct revenue | 0.0 |
Everything else this filing tags
172 more elements from UPYY's own XBRL that this model has no measure for, newest reading each, largest first. Nothing here is converted, added up or renamed — it is the filing's own element names and the filing's own numbers.
| Element | Newest | As of | Periods | Unit |
|---|---|---|---|---|
CommonStockSharesAuthorized | 100,000,000 | 2026-05-31 | 84 | shares |
WeightedAverageNumberOfShareOutstandingBasicAndDiluted | 24,112,598 | 2021-11-30 | 44 | shares |
CommonStockSharesIssued | 17,615,211 | 2026-05-31 | 84 | shares |
CommonStockSharesOutstanding | 17,615,211 | 2026-05-31 | 84 | shares |
WeightedAverageNumberOfDilutedSharesOutstanding | 17,287,867 | 2026-05-31 | 68 | shares |
WeightedAverageNumberOfSharesOutstandingBasic | 17,287,867 | 2026-05-31 | 68 | shares |
PreferredStockSharesAuthorized | 10,000,000 | 2026-05-31 | 84 | shares |
RetainedEarningsAccumulatedDeficit | -3,691,252 | 2026-05-31 | 84 | USD |
AdditionalPaidInCapital | 2,878,417 | 2026-05-31 | 84 | USD |
StockRepurchasedDuringPeriodShares | 1,875,000 | 2019-10-21 | 2 | shares |
OperatingLossCarryforwards | 1,392,000 | 2026-02-28 | 17 | USD |
GainsLossesOnExtinguishmentOfDebt | -904,400 | 2026-02-28 | 7 | USD |
IncreaseDecreaseInAccountsPayable | 824,501 | 2022-02-28 | 42 | USD |
Liabilities | 807,428 | 2026-05-31 | 92 | USD |
PaymentsForDeposits | 800,000 | 2021-10-15 | 17 | INR |
AccountsPayableCurrent | 652,724 | 2022-11-30 | 50 | USD |
ProceedsFromRefundsFromSuppliersOfMaterial | 600,000 | 2024-02-29 | 16 | INR |
ProfessionalFees | 302,223 | 2022-02-28 | 5 | USD |
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate | -295,000 | 2026-02-28 | 16 | USD |
DeferredTaxAssetsOperatingLossCarryforwards | 292,000 | 2026-02-28 | 16 | USD |
DeferredTaxAssetsValuationAllowance | 292,000 | 2026-02-28 | 16 | USD |
OperatingExpenses | 269,811 | 2026-05-31 | 124 | USD |
GeneralAndAdministrativeExpense | 268,190 | 2026-05-31 | 124 | USD |
PropertyPlantAndEquipmentGross | 263,380 | 2026-05-31 | 40 | USD |
CashAndCashEquivalentsPeriodIncreaseDecrease | 258,390 | 2021-11-30 | 42 | USD |
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment | 251,069 | 2026-05-31 | 40 | USD |
CashFDICInsuredAmount | 250,000 | 2026-02-28 | 8 | USD |
Assets | 224,490 | 2026-05-31 | 92 | USD |
LiabilitiesAndStockholdersEquity | 224,490 | 2026-05-31 | 84 | USD |
NotesPayableRelatedPartiesClassifiedCurrent | 211,000 | 2022-11-30 | 4 | USD |
DepositsAssetsNoncurrent | 200,000 | 2026-05-31 | 32 | INR |
IncomeTaxReconciliationNondeductibleExpense | 190,000 | 2026-02-28 | 8 | USD |
GrossProfit | 166,942 | 2026-05-31 | 124 | USD |
AccountsPayableAndAccruedLiabilitiesCurrent | 125,793 | 2026-05-31 | 34 | USD |
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | -115,440 | 2026-05-31 | 124 | USD |
NetIncomeLoss | -115,440 | 2026-05-31 | 144 | USD |
ComprehensiveIncomeNetOfTax | -110,792 | 2026-05-31 | 48 | USD |
IncomeTaxReconciliationForeignIncomeTaxRateDifferential | 104,000 | 2026-02-28 | 14 | USD |
OperatingIncomeLoss | -102,869 | 2026-05-31 | 124 | USD |
ProceedsFromIssuanceOfCommonStock | 100,000 | 2026-02-28 | 35 | USD |
StockIssuedDuringPeriodSharesNewIssues | 100,000 | 2026-02-24 | 11 | shares |
StockIssuedDuringPeriodValueNewIssues | 100,000 | 2026-02-28 | 37 | USD |
FinanceLeaseRightOfUseAsset | 92,803 | 2021-02-28 | 20 | USD |
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents | 91,692 | 2026-05-31 | 63 | USD |
OtherComprehensiveIncomeLossNetOfTax | -85,780 | 2022-08-31 | 72 | USD |
ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest | -83,110 | 2022-11-30 | 4 | USD |
LongTermNotesPayable | 76,158 | 2026-05-31 | 51 | USD |
NetCashProvidedByUsedInFinancingActivities | 75,000 | 2026-05-31 | 70 | USD |
ProceedsFromRelatedPartyDebt | 75,000 | 2026-05-31 | 24 | USD |
AccumulatedOtherComprehensiveIncomeLossNetOfTax | -62,468 | 2026-05-31 | 92 | USD |
LeaseCost | 61,038 | 2026-05-31 | 23 | USD |
CostOfRevenue | 59,405 | 2026-05-31 | 124 | USD |
NetCashProvidedByUsedInFinancingActivitiesContinuingOperations | 55,586 | 2016-11-30 | 2 | USD |
AccountsReceivableNetCurrent | 54,338 | 2026-05-31 | 84 | USD |
IncreaseDecreaseInDeposits | -51,789 | 2022-02-28 | 1 | USD |
StockIssuedDuringPeriodSharesIssuedForServices | 50,000 | 2026-05-31 | 7 | shares |
OperatingLeaseRightOfUseAsset | 48,623 | 2022-08-31 | 6 | USD |
IssuanceOfStockAndWarrantsForServicesOrClaims | 47,650 | 2026-05-31 | 35 | USD |
CapitalLeasesFutureMinimumPaymentsDue | 45,761 | 2022-11-30 | 20 | USD |
PaymentsForDeposits | 43,289 | 2021-10-15 | 1 | USD |
CapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments | 42,411 | 2022-11-30 | 19 | USD |
NotesPayableRelatedPartiesNoncurrent | 41,000 | 2022-08-31 | 3 | USD |
NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | 34,971 | 2016-11-30 | 2 | USD |
DueToRelatedPartiesCurrent | 29,580 | 2023-02-28 | 12 | USD |
StockRepurchasedAndRetiredDuringPeriodValue | -23,500 | 2024-02-29 | 21 | USD |
DeferredCompensationEquity | 23,125 | 2016-11-30 | 2 | USD |
CapitalLeasesFutureMinimumPaymentsDueInTwoYears | 22,368 | 2022-11-30 | 20 | USD |
FinanceLeaseLiabilityCurrent | 21,332 | 2022-11-30 | 26 | USD |
FinanceLeaseLiabilityNoncurrent | 21,079 | 2022-11-30 | 34 | USD |
GainLossOnTerminationOfLease | 19,480 | 2023-05-10 | 5 | ZAR |
GainLossOnTerminationOfLease | 19,480 | 2023-05-10 | 12 | INR |
CapitalLeasesFutureMinimumPaymentsDueInFourYears | 18,384 | 2021-11-30 | 15 | USD |
IncreaseDecreaseInOperatingLeaseLiability | -17,909 | 2022-02-28 | 4 | USD |
CommonStockValue | 17,615 | 2026-05-31 | 84 | USD |
CapitalLeasesFutureMinimumPaymentsDueInThreeYears | 17,465 | 2022-11-30 | 20 | USD |
EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations | -16,822 | 2021-11-30 | 42 | USD |
InterestPaidNet | 16,407 | 2022-08-31 | 39 | USD |
StockIssuedDuringPeriodSharesEmployeeBenefitPlan | 15,000 | 2019-04-02 | 1 | shares |
StockIssuedDuringPeriodValueIssuedForServices | 13,400 | 2026-05-31 | 40 | USD |
IncomeTaxesPaid | 12,877 | 2026-05-31 | 34 | USD |
PropertyPlantAndEquipmentNet | 12,311 | 2026-05-31 | 92 | USD |
DepositsAssetsNoncurrent | 12,296 | 2026-05-31 | 45 | USD |
PrepaidExpenseAndOtherAssetsCurrent | 12,227 | 2026-05-31 | 84 | USD |
AdjustmentsToAdditionalPaidInCapitalEquityComponentOfConvertibleDebt | 11,747 | 2023-02-28 | 6 | USD |
LeaseAndRentalExpense | 11,379 | 2022-02-28 | 4 | USD |
IncreaseDecreaseInAccountsPayableRelatedParties | 10,241 | 2026-05-31 | 38 | USD |
OperatingLeasesFutureMinimumPaymentsDueCurrent | 10,120 | 2020-05-31 | 7 | USD |
IncreaseDecreaseInAccountsReceivable | 10,074 | 2026-05-31 | 82 | USD |
NotesPayable | 10,000 | 2021-09-07 | 3 | USD |
ProceedsFromContributedCapital | 10,000 | 2023-05-31 | 2 | USD |
AllowanceForDoubtfulAccountsReceivable | 9,030 | 2026-02-28 | 16 | USD |
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities | -8,937 | 2026-05-31 | 51 | USD |
CapitalLeasesFutureMinimumPaymentsRemainderOfFiscalYear | 8,831 | 2019-06-13 | 8 | USD |
IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance | -8,000 | 2020-02-29 | 2 | USD |
IncreaseDecreaseInAccruedLiabilities | 7,926 | 2021-08-31 | 21 | USD |
CapitalLeasesFutureMinimumPaymentsDueThereafter | 6,972 | 2018-11-30 | 3 | USD |
PaymentsToAcquireLoansReceivable | -6,547 | 2016-11-30 | 5 | USD |
CapitalLeasesFutureMinimumPaymentsDueCurrent | 5,928 | 2022-11-30 | 20 | USD |
IncreaseDecreaseInAccountsReceivableRelatedParties | -5,693 | 2017-02-28 | 2 | USD |
NetCashProvidedByUsedInInvestingActivitiesContinuingOperations | 5,121 | 2016-11-30 | 2 | USD |
ProceedsFromIssuanceOrSaleOfEquity | 5,100 | 2021-02-28 | 10 | USD |
CapitalLeaseObligationsNoncurrent | 4,883 | 2016-11-30 | 3 | USD |
GainLossOnSaleOfPropertyPlantEquipment | 4,824 | 2019-02-28 | 12 | USD |
PaymentOfFinancingAndStockIssuanceCosts | 4,804 | 2019-02-28 | 5 | USD |
AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables | 4,798 | 2022-11-30 | 15 | USD |
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect | -4,587 | 2026-05-31 | 42 | USD |
EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents | -4,176 | 2026-05-31 | 42 | USD |
CapitalLeaseObligationsCurrent | 3,866 | 2016-11-30 | 3 | USD |
StockIssuedDuringPeriodValueEmployeeBenefitPlan | 3,750 | 2020-02-29 | 13 | USD |
IncreaseDecreaseInAccruedTaxesPayable | 3,688 | 2016-02-29 | 1 | USD |
CapitalLeasesFutureMinimumPaymentsInterestIncludedInPayments | 3,350 | 2022-11-30 | 19 | USD |
DebtInstrumentIncreaseAccruedInterest | 3,062 | 2021-08-31 | 3 | USD |
OtherNonoperatingIncome | 3,000 | 2021-02-28 | 2 | USD |
OperatingLeasesFutureMinimumPaymentsDueInThreeYears | 2,860 | 2019-11-30 | 7 | USD |
OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear | 2,290 | 2018-11-30 | 3 | USD |
IncreaseDecreaseInDueFromRelatedParties | 2,017 | 2022-08-31 | 4 | USD |
CapitalLeasesFutureMinimumPaymentsDueInFiveYears | 1,961 | 2021-05-31 | 9 | USD |
RepaymentsOfLongTermCapitalLeaseObligations | 1,914 | 2016-11-30 | 6 | USD |
FinanceLeasePrincipalPayments | 1,894 | 2024-02-29 | 12 | USD |
OperatingLeaseLeaseIncomeLeasePayments | 1,861 | 2024-02-29 | 28 | USD |
OperatingLeasesFutureMinimumPaymentsDueInTwoYears | 1,840 | 2020-11-30 | 12 | USD |
NotesPayableCurrent | 1,642 | 2026-05-31 | 50 | USD |
Depreciation | 1,621 | 2026-05-31 | 124 | USD |
InterestExpenseLesseeAssetsUnderCapitalLease | 1,476 | 2016-11-30 | 1 | USD |
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax | -1,290 | 2026-05-31 | 144 | USD |
InterestPaid | 1,237 | 2016-11-30 | 2 | USD |
NetCashProvidedByUsedInInvestingActivities | -1,189 | 2026-05-31 | 70 | USD |
OperatingLeasesRentExpenseMinimumRentals | 715 | 2016-04-18 | 4 | USD |
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets | -500 | 2026-05-31 | 79 | USD |
StockRepurchasedDuringPeriodValue | 482 | 2022-03-02 | 4 | USD |
GainLossOnSaleOfOtherAssets | 354 | 2021-02-28 | 2 | USD |
InvestmentIncomeInterest | 306 | 2026-05-31 | 120 | USD |
ProvisionForOtherCreditLosses | 217 | 2026-05-31 | 12 | USD |
ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 | 4 | 2016-06-03 | 12 | USD/shares |
SharesIssuedPricePerShare | 0 | 2021-04-15 | 6 | USD/shares |
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | 0 | 2026-02-28 | 17 | pure |
EffectiveIncomeTaxRateReconciliationOtherAdjustments | 0 | 2026-02-28 | 10 | pure |
EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent | 0 | 2020-02-29 | 1 | pure |
EffectiveIncomeTaxRateContinuingOperations | 0 | 2026-02-28 | 17 | pure |
EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential | 0 | 2026-02-28 | 17 | pure |
DebtInstrumentInterestRateStatedPercentage | 0 | 2021-09-07 | 3 | pure |
EarningsPerShareBasic | -0 | 2026-05-31 | 72 | USD/shares |
EarningsPerShareBasicAndDiluted | -0 | 2021-11-30 | 44 | USD/shares |
EarningsPerShareDiluted | -0 | 2026-05-31 | 72 | USD/shares |
CommonStockParOrStatedValuePerShare | 0 | 2026-05-31 | 85 | USD/shares |
PreferredStockParOrStatedValuePerShare | 0 | 2026-05-31 | 84 | USD/shares |
CashAcquiredFromAcquisition | 0 | 2016-11-30 | 3 | USD |
DueFromRelatedPartiesCurrent | 0 | 2016-11-30 | 3 | USD |
EquityMethodInvestmentRealizedGainLossOnDisposal | 0 | 2023-02-28 | 23 | USD |
EquityMethodInvestments | 0 | 2023-02-28 | 16 | USD |
FinanceLeaseInterestExpense | 0 | 2025-02-28 | 35 | USD |
FinanceLeaseRightOfUseAssetAmortization | 0 | 2026-02-28 | 78 | USD |
IncomeTaxExpenseBenefit | 0 | 2026-05-31 | 62 | USD |
IncomeTaxesPaidNet | 0 | 2026-05-31 | 54 | USD |
OperatingLeaseRightOfUseAssetAmortizationExpense | 0 | 2025-02-28 | 38 | USD |
PreferredStockSharesIssued | 0 | 2026-05-31 | 82 | shares |
PreferredStockSharesOutstanding | 0 | 2026-05-31 | 80 | shares |
PreferredStockValue | 0 | 2026-05-31 | 36 | USD |
ProceedsFromNotesPayable | 0 | 2023-08-31 | 24 | USD |
ProceedsFromSaleOfLoansReceivable | 0 | 2016-11-30 | 2 | USD |
RepaymentsOfRelatedPartyDebt | 0 | 2025-02-28 | 13 | USD |
StockholdersEquityNoteSubscriptionsReceivable | 0 | 2016-11-30 | 3 | USD |
TaxesPayableCurrent | 0 | 2024-02-29 | 56 | USD |
GainLossOnDispositionOfAssets | 0 | 2025-02-28 | 26 | USD |
ProceedsFromSaleOfPropertyPlantAndEquipment | 0 | 2025-02-28 | 19 | USD |
GainLossOnTerminationOfLease | 0 | 2025-02-28 | 58 | USD |
DeferredTaxAssetsLiabilitiesNet | 0 | 2026-02-28 | 10 | USD |
IncomeLossFromSubsidiariesTaxExpenseBenefit | 0 | 2026-02-28 | 10 | USD |
PaymentsForRepurchaseOfCommonStock | 0 | 2025-02-28 | 12 | USD |
IncreaseDecreaseInDepositOtherAssets | 0 | 2025-02-28 | 20 | USD |
DebtInstrumentDecreaseForgiveness | 0 | 2025-02-28 | 12 | USD |
StockIssued1 | 0 | 2025-11-30 | 8 | USD |
What to be careful about
What this model itself distrusts about UPYY's figures. Written by the derivation as it ran, not added afterwards.
- no current stock compensation tagged (last tagged 2025-02-28); treated as zero, so owner earnings are overstated
- there is no operating profit to value; valuation rests on EV/revenue (19.7x) instead
- analyst estimate not used: trailing EPS is not positive, so a growth rate would be meaningless
- quality rests on 4 of 5 inputs; not tagged: roic
- durability rests on 3 of 4 inputs; not tagged: contracted coverage