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UPAY, INC.: 10-Q filed 2021-09-08

What UPAY, INC. reported in its quarterly report filed 2021-09-08 (fiscal Q1 2022): 34 published measures, 69 facts as tagged in accession 0001552781-21-000702.

This filing

Form
10-Q (quarterly report)
Filed
2021-09-08
Fiscal period
fiscal Q1 2022
Accession
0001552781-21-000702 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 2021-05-31705,887USD
At 2021-02-28627,485USD

Total liabilities

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

PeriodValueUnitDays
At 2021-05-31657,676USD
At 2021-02-28560,405USD

Stockholders equity

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

PeriodValueUnitDays
At 2021-05-3148,211USD
At 2021-02-2867,080USD
At 2020-05-31146,002USD
At 2020-02-29186,985USD

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 2021-05-31422,026USD
At 2021-02-28307,949USD
At 2020-05-31198,784USD
At 2020-02-29287,425USD

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
2021-03-01 to 2021-05-31-325,971USD92
2020-03-01 to 2020-05-31-42,113USD92

Operating cash flow

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

PeriodValueUnitDays
2021-03-01 to 2021-05-3166,766USD92
2020-03-01 to 2020-05-31-76,400USD92

Capital expenditure payments

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

PeriodValueUnitDays
2021-03-01 to 2021-05-31690USD92
2020-03-01 to 2020-05-311,600USD92

Revenue

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

PeriodValueUnitDays
2021-03-01 to 2021-05-31335,189USD92
2020-03-01 to 2020-05-31248,632USD92

Financing cash flow

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

PeriodValueUnitDays
2021-03-01 to 2021-05-3143,505USD92
2020-03-01 to 2020-05-31-2,734USD92

Investing cash flow

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

PeriodValueUnitDays
2021-03-01 to 2021-05-31-690USD92
2020-03-01 to 2020-05-31-1,600USD92

Retained earnings or deficit

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

PeriodValueUnitDays
At 2021-05-31-708,631USD
At 2021-02-28-382,660USD

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 2021-05-3188,711USD
At 2021-02-2898,725USD

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
2021-03-01 to 2021-05-31-318,271USD92
2020-03-01 to 2020-05-31-41,888USD92

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 2021-05-31511,571USD
At 2021-02-28419,319USD

Interest expense

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

PeriodValueUnitDays
2021-03-01 to 2021-05-314,099USD92
2020-03-01 to 2020-05-31941USD92

Current liabilities

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

PeriodValueUnitDays
At 2021-05-31509,885USD
At 2021-02-28411,147USD

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 2021-05-31400,958USD
At 2021-02-28356,493USD

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 2021-05-3187,943USD
At 2021-02-28106,318USD

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
2021-03-01 to 2021-05-31543,009USD92
2020-03-01 to 2020-05-31219,544USD92

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
2021-03-01 to 2021-05-31224,738USD92
2020-03-01 to 2020-05-31177,656USD92

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
2021-03-01 to 2021-05-31110,451USD92
2020-03-01 to 2020-05-3170,976USD92

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 2021-05-3124,281,878shares
At 2021-02-2823,269,878shares

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 2021-05-31751,415USD
At 2021-02-28398,227USD

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 2021-05-31-18,855USD
At 2021-02-28-23,734USD

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 2021-05-31232,445USD

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 2021-05-31143,734USD

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 2021-05-311,602USD
At 2021-02-285,052USD

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
2021-03-01 to 2021-05-31-325,971USD92
2020-03-01 to 2020-05-31-42,113USD92

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
2021-03-01 to 2021-05-31524,665USD92
2020-03-01 to 2020-05-31195,831USD92

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
2021-03-01 to 2021-05-3111,243USD92
2020-03-01 to 2020-05-3121,479USD92

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
2021-03-01 to 2021-05-31400USD92
2020-03-01 to 2020-05-31941USD92

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
2020-03-01 to 2020-05-31908USD92

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
2021-03-01 to 2021-05-31-18,375USD92
2020-03-01 to 2020-05-31-45,738USD92

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
2021-03-01 to 2021-05-3138,810USD92
2020-03-01 to 2020-05-31-103,860USD92

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.

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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"])))