UPAY, INC.: 10-Q filed 2019-11-01

Name: UPAY, INC.: 10-Q filed 2019-11-01
Creator: UPAY, INC.

What UPAY, INC. reported in its quarterly report filed 2019-11-01 (fiscal Q2 2020): 38 published measures, 106 facts as tagged in accession 0001552781-19-000433.

This filing

Form: 10-Q (quarterly report)
Filed: 2019-11-01
Fiscal period: fiscal Q2 2020
Accession: 0001552781-19-000433 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
At 2019-08-31	593,395	USD
At 2019-03-02	1,043,847	USD
At 2019-02-28	1,022,946	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit
At 2019-08-31	371,855	USD
At 2019-03-02	846,471	USD
At 2019-02-28	825,554	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2019-08-31	221,540	USD
At 2019-02-28	197,392	USD
At 2018-08-31	218,104	USD
At 2018-02-28	45,202	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
At 2019-08-31	306,162	USD
At 2019-02-28	691,217	USD
At 2018-08-31	264,602	USD
At 2018-02-28	409,803	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
2019-06-01 to 2019-08-31	-7,848	USD	92
2019-03-01 to 2019-08-31	9,612	USD	184
2018-06-01 to 2018-08-31	-14,347	USD	92
2018-03-01 to 2018-08-31	-19,408	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
2019-03-01 to 2019-08-31	-390,976	USD	184
2018-03-01 to 2018-08-31	-136,044	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
2019-03-01 to 2019-08-31	730	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
2019-06-01 to 2019-08-31	322,972	USD	92
2019-03-01 to 2019-08-31	680,847	USD	184
2018-06-01 to 2018-08-31	247,524	USD	92
2018-03-01 to 2018-08-31	485,898	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
2019-03-01 to 2019-08-31	5,865	USD	184
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
2019-03-01 to 2019-08-31	-730	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 2019-08-31	-172,803	USD
At 2019-02-28	-182,415	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2019-06-01 to 2019-08-31	26,030,310	shares	92
2019-03-01 to 2019-08-31	26,020,446	shares	184
2018-06-01 to 2018-08-31	25,915,310	shares	92
2018-03-01 to 2018-08-31	25,208,788	shares	184

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2019-06-01 to 2019-08-31	26,030,310	shares	92
2019-03-01 to 2019-08-31	26,060,446	shares	184
2018-06-01 to 2018-08-31	25,915,310	shares	92
2018-03-01 to 2018-08-31	25,208,788	shares	184

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Unit	Days
2019-06-01 to 2019-08-31	USD/shares	92
2019-03-01 to 2019-08-31	USD/shares	184
2018-06-01 to 2018-08-31	USD/shares	92
2018-03-01 to 2018-08-31	USD/shares	184

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Unit	Days
2019-06-01 to 2019-08-31	USD/shares	92
2019-03-01 to 2019-08-31	USD/shares	184
2018-06-01 to 2018-08-31	USD/shares	92
2018-03-01 to 2018-08-31	USD/shares	184

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
At 2019-08-31	152,556	USD
At 2019-03-02	173,941	USD
At 2019-02-28	224,126	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
2019-06-01 to 2019-08-31	-7,933	USD	92
2019-03-01 to 2019-08-31	9,894	USD	184
2018-06-01 to 2018-08-31	-13,555	USD	92
2018-03-01 to 2018-08-31	-23,473	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 2019-08-31	388,748	USD
At 2019-02-28	798,820	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
2019-06-01 to 2019-08-31	1,697	USD	92
2019-03-01 to 2019-08-31	4,237	USD	184
2018-06-01 to 2018-08-31	792	USD	92
2018-03-01 to 2018-08-31	831	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 2019-08-31	339,733	USD
At 2019-02-28	785,683	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 2019-08-31	319,441	USD
At 2019-02-28	774,124	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 2019-08-31	80,009	USD
At 2019-02-28	102,727	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
2019-06-01 to 2019-08-31	250,423	USD	92
2019-03-01 to 2019-08-31	502,960	USD	184
2018-06-01 to 2018-08-31	199,028	USD	92
2018-03-01 to 2018-08-31	396,901	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
2019-06-01 to 2019-08-31	242,490	USD	92
2019-03-01 to 2019-08-31	512,854	USD	184
2018-06-01 to 2018-08-31	185,473	USD	92
2018-03-01 to 2018-08-31	373,428	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
2019-06-01 to 2019-08-31	80,482	USD	92
2019-03-01 to 2019-08-31	167,993	USD	184
2018-06-01 to 2018-08-31	62,051	USD	92
2018-03-01 to 2018-08-31	112,470	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 2019-08-31	26,030,310	shares
At 2019-02-28	25,975,310	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 2019-08-31	390,367	USD
At 2019-02-28	376,672	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
At 2019-08-31	-22,054	USD
At 2019-03-02	-22,856	USD
At 2019-02-28	-22,840	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 2019-08-31	217,371	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 2019-08-31	64,815	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 2019-08-31	2,577	USD
At 2019-02-28	4,876	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
2019-06-01 to 2019-08-31	-7,848	USD	92
2019-03-01 to 2019-08-31	9,612	USD	184
2018-06-01 to 2018-08-31	-14,347	USD	92
2018-03-01 to 2018-08-31	-19,408	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
2019-06-01 to 2019-08-31	236,660	USD	92
2019-03-01 to 2019-08-31	475,531	USD	184
2018-06-01 to 2018-08-31	186,937	USD	92
2018-03-01 to 2018-08-31	378,795	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
2019-06-01 to 2019-08-31	11,006	USD	92
2019-03-01 to 2019-08-31	22,002	USD	184
2018-06-01 to 2018-08-31	12,091	USD	92
2018-03-01 to 2018-08-31	18,106	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
2019-03-01 to 2019-08-31	4,237	USD	184

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2019-03-01 to 2019-08-31	3,347	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
2019-03-01 to 2019-08-31	-22,718	USD	184
2018-03-01 to 2018-08-31	-1,918	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
2019-03-01 to 2019-08-31	-457,411	USD	184
2018-03-01 to 2018-08-31	-134,798	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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

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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"])))