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UPAY, INC.: 10-K filed 2020-07-08

What UPAY, INC. reported in its annual report filed 2020-07-08 (fiscal FY 2020): 39 published measures, 82 facts as tagged in accession 0001552781-20-000416.

This filing

Form
10-K (annual report)
Filed
2020-07-08
Fiscal period
fiscal FY 2020
Accession
0001552781-20-000416 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.

PeriodValueUnitDays
At 2020-02-29560,209USD
At 2019-03-021,043,847USD
At 2019-02-281,022,946USD

Total liabilities

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

PeriodValueUnitDays
At 2020-02-29373,224USD
At 2019-03-02846,471USD
At 2019-02-28825,554USD

Stockholders equity

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

PeriodValueUnitDays
At 2020-02-29186,985USD
At 2019-02-28197,392USD
At 2018-02-2845,202USD

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.

PeriodValueUnitDays
At 2020-02-29287,425USD
At 2019-02-28691,217USD
At 2018-02-28409,803USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-20,702USD366
2018-03-01 to 2019-02-28-39,866USD365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-394,841USD366
2018-03-01 to 2019-02-28305,184USD365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2019-03-01 to 2020-02-298,052USD366
2018-03-01 to 2019-02-285,022USD365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2019-03-01 to 2020-02-291,371,625USD366
2018-03-01 to 2019-02-281,098,793USD365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2019-03-01 to 2020-02-291,551USD366
2018-03-01 to 2019-02-28-4,804USD365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-8,052USD366
2018-03-01 to 2019-02-28-5,022USD365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2020-02-29-203,117USD
At 2019-02-28-182,415USD

Basic weighted-average shares

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

PeriodValueUnitDays
2019-03-01 to 2020-02-2924,953,425shares366
2018-03-01 to 2019-02-2825,584,789shares365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-2924,953,425shares366
2018-03-01 to 2019-02-2825,584,789shares365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-290USD/shares366
2018-03-01 to 2019-02-280USD/shares365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-290USD/shares366
2018-03-01 to 2019-02-280USD/shares365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2019-03-01 to 2020-02-2916,962USD366
2018-03-01 to 2019-02-283,930USD365

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.

PeriodValueUnitDays
At 2020-02-29136,868USD
At 2019-03-02173,941USD
At 2019-02-28224,126USD

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-3,955USD366
2018-03-01 to 2019-02-28-38,915USD365

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.

PeriodValueUnitDays
At 2020-02-29385,854USD
At 2019-02-28798,820USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

PeriodValueUnitDays
2019-03-01 to 2020-02-297,071USD366
2018-03-01 to 2019-02-283,582USD365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2020-02-29346,414USD
At 2019-02-28785,683USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2020-02-29329,294USD
At 2019-02-28774,124USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2020-02-2994,992USD
At 2019-02-28102,727USD

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-291,016,563USD366
2018-03-01 to 2019-02-28865,014USD365

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2019-03-01 to 2020-02-291,012,608USD366
2018-03-01 to 2019-02-28826,099USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-29359,017USD366
2018-03-01 to 2019-02-28272,694USD365

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.

PeriodValueUnitDays
At 2020-02-2923,255,310shares
At 2019-02-2825,975,310shares

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.

PeriodValueUnitDays
At 2020-02-29393,142USD
At 2019-02-28376,672USD

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.

PeriodValueUnitDays
At 2020-02-29-26,295USD
At 2019-03-02-22,856USD
At 2019-02-28-22,840USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2020-02-29223,426USD

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.

PeriodValueUnitDays
At 2020-02-2986,558USD

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.

PeriodValueUnitDays
At 2020-02-293,437USD
At 2019-02-284,876USD

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-3,740USD366
2018-03-01 to 2019-02-28-35,936USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-29961,620USD366
2018-03-01 to 2019-02-28819,968USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-2944,110USD366
2018-03-01 to 2019-02-2845,047USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-297,071USD366
2018-03-01 to 2019-02-283,582USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-2914,318USD366
2018-03-01 to 2019-02-283,930USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-7,735USD366
2018-03-01 to 2019-02-2847,592USD365

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.

PeriodValueUnitDays
2019-03-01 to 2020-02-29-442,193USD366
2018-03-01 to 2019-02-28348,248USD365

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.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

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Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python
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"])))