UPAY, INC.: 10-Q filed 2019-01-11
What UPAY, INC. reported in its quarterly report filed 2019-01-11 (fiscal Q2 2019): 33 published measures, 84 facts as tagged in accession 0001552781-19-000011.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2019-01-11
- Fiscal period
- fiscal Q2 2019
- Accession
- 0001552781-19-000011 on SEC EDGAR
Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All UPAY, INC. filings.
Reported measures
Total assets
Resources recognized on the balance sheet. Book assets are not the market value of the business.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 535,395 | USD | |
| At 2018-02-28 | 473,306 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 317,291 | USD | |
| At 2018-02-28 | 428,104 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 218,104 | USD | |
| At 2018-02-28 | 45,202 | USD | |
| At 2017-08-31 | 89,957 | USD | |
| At 2017-02-28 | 141,821 | USD |
Cash and cash equivalents
Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 264,602 | USD | |
| At 2018-02-28 | 409,803 | USD | |
| At 2017-08-31 | 247,069 | USD | |
| At 2017-02-28 | 262,974 | USD |
Net income or loss
Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | -14,347 | USD | 92 |
| 2018-03-01 to 2018-08-31 | -19,408 | USD | 184 |
| 2017-06-01 to 2017-08-31 | -33,704 | USD | 92 |
| 2017-03-01 to 2017-08-31 | -51,935 | USD | 184 |
Operating cash flow
Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-03-01 to 2018-08-31 | -136,044 | USD | 184 |
| 2017-03-01 to 2017-08-31 | -15,527 | USD | 184 |
Capital expenditure payments
Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2017-03-01 to 2017-08-31 | 349 | USD | 184 |
Revenue
Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 247,524 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 485,898 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 227,885 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 403,221 | USD | 184 |
Financing cash flow
Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-03-01 to 2018-08-31 | -1,467 | USD | 184 |
Investing cash flow
Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2017-03-01 to 2017-08-31 | -349 | USD | 184 |
Retained earnings or deficit
Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | -161,957 | USD | |
| At 2018-02-28 | -142,549 | USD |
Net property, plant and equipment
Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 213,564 | USD | |
| At 2018-02-28 | 5,821 | USD |
Operating income or loss
Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | -13,555 | USD | 92 |
| 2018-03-01 to 2018-08-31 | -23,473 | USD | 184 |
| 2017-06-01 to 2017-08-31 | -34,539 | USD | 92 |
| 2017-03-01 to 2017-08-31 | -53,140 | USD | 184 |
Current assets
Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 321,831 | USD | |
| At 2018-02-28 | 467,485 | USD |
Interest expense
Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 792 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 831 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 20 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 20 | USD | 184 |
Current liabilities
Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 300,679 | USD | |
| At 2018-02-28 | 428,104 | USD |
Current accounts payable
Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 294,519 | USD | |
| At 2018-02-28 | 424,636 | USD |
Net current accounts receivable
Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 53,217 | USD | |
| At 2018-02-28 | 55,135 | USD |
Operating expenses
Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 199,028 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 396,901 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 234,700 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 400,853 | USD | 184 |
Gross profit
Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 185,473 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 373,428 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 200,161 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 347,713 | USD | 184 |
Cost of revenue
Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 62,051 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 112,470 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 27,724 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 55,508 | USD | 184 |
Common shares outstanding
Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 25,915,310 | shares | |
| At 2018-02-28 | 23,915,310 | shares |
Additional paid-in capital
Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 370,732 | USD | |
| At 2018-02-28 | 172,732 | USD |
Accumulated other comprehensive income or loss
Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | -16,586 | USD | |
| At 2018-02-28 | -8,896 | USD |
Gross property, plant and equipment
Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 236,399 | USD |
Accumulated depreciation on property, plant and equipment
Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 22,835 | USD |
Prepaid expenses and other current assets
Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-08-31 | 4,012 | USD | |
| At 2018-02-28 | 2,547 | USD |
Pre-tax income or loss from continuing operations
Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | -14,347 | USD | 92 |
| 2018-03-01 to 2018-08-31 | -19,408 | USD | 184 |
| 2017-06-01 to 2017-08-31 | -33,704 | USD | 92 |
| 2017-03-01 to 2017-08-31 | -51,935 | USD | 184 |
General and administrative expense
General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 186,937 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 378,795 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 233,091 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 397,647 | USD | 184 |
Depreciation expense
Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-06-01 to 2018-08-31 | 12,091 | USD | 92 |
| 2018-03-01 to 2018-08-31 | 18,106 | USD | 184 |
| 2017-06-01 to 2017-08-31 | 1,609 | USD | 92 |
| 2017-03-01 to 2017-08-31 | 3,206 | USD | 184 |
Interest paid, net
Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2017-03-01 to 2017-08-31 | 20 | USD | 184 |
Change in accounts receivable
The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-03-01 to 2018-08-31 | -1,918 | USD | 184 |
| 2017-03-01 to 2017-08-31 | -69,946 | USD | 184 |
Change in accounts payable
The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-03-01 to 2018-08-31 | -134,798 | USD | 184 |
| 2017-03-01 to 2017-08-31 | -39,595 | USD | 184 |
Inspect the source
- Entity
- UPAY, INC. / CIK 0001677897
- Captured
- 2026-09-21T17:23:03.165Z
- SEC response SHA-256
e5e82e4d590303e57f207ba708fe012b5b363f74022ff8a8b93b57a22d17afcc
Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON
Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.
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import json
from urllib.request import urlopen
with urlopen("https://canlicapital.com/company-data/0001677897.json") as response:
record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
print(concept["tag"], next(iter(concept["observations"])))