UPYYOTCServices-Prepackaged SoftwareFiscal year ends February 28
UPAY
Financials through Q1 FY2027, quarter ended May 31, 2026Last filing: 10-Q on Oct 20, 2026
$0.90+0.00 (0.00%)
Close on Oct 16, 2026
- Market cap
- $15.56M
- P/E (TTM)
- –
- Dividend yield
- –
Margins
Share of revenue, fiscal years 2015 to 2026
Gross margin
73.4%+0.4 pts over 5 years
Operating margin
-60.8%−45.1 pts over 5 years
Net margin
-188.5%−172.3 pts over 5 years
Growth rates
Compound annual growth to fiscal 2026
| Per year | 1 year | 3 years | 5 years | 10 years | Five-year pace |
|---|---|---|---|---|---|
| Revenue | +4.3% | -18.1% | -7.6% | +8.2% | |
| Gross profit | +23.2% | -11.3% | -7.5% | +6.7% |
Returns and balance sheet
10 fiscal years. Hover a measure to see how it is calculated.
| Measure | FY2017 | FY2021 | FY2026 | Trend |
|---|---|---|---|---|
| Return on equity | -50.6% | -141.3% | 286.3% | |
| Return on assets | -21.8% | -30.2% | -609.5% | |
| Current ratio | 1.60 | 1.02 | 0.37 | |
| Debt to equity | – | 1.16 | -0.15 | |
| Interest coverage | -25.9× | -21.6× | -9.1× | |
| Capex to revenue | 0.6% | 0.5% | 0.3% | |
| Diluted shares | 24M | 23M | 17M |
Where the cash went
Fiscal 2022 to 2026, five years combined
UPAY generated $2.35M from operations and spent $211.67K on capital expenditure, dividends and share buybacks. 18% of that went back into the business.
Generated
$2.35M
Used
$211.67K
Capital expenditure$38.17K18%Dividends$00%Share buybacks$173.50K82%
DuPont analysis
Return on equity split into margin, efficiency and leverage
Net margin-188.5%
×Asset turnover3.23×
×Equity multiplier-0.47×
=Return on equity, FY2026286.3%
| Fiscal year | Net margin | Asset turnover | Equity multiplier | Return on equity |
|---|---|---|---|---|
| FY2026 | -188.5% | 3.23× | -0.47× | 286.3% |
| FY2025 | -75.5% | 1.42× | -1.39× | 149.3% |
| FY2024 | -52.8% | 1.74× | -2.52× | 231.2% |
| FY2023 | -10.0% | 1.19× | -3.59× | 42.5% |
| FY2022 | -25.3% | 1.40× | -11.04× | 391.6% |
| FY2021 | -16.2% | 1.87× | 4.67× | -141.3% |
| FY2020 | -0.3% | 1.71× | 4.17× | -1.9% |
| FY2019 | -3.6% | 1.45× | 6.25× | -32.9% |
| FY2018 | -12.1% | 1.86× | 4.48× | -100.6% |
| FY2017 | -10.6% | 2.05× | 2.32× | -50.6% |
Piotroski F-Score
Nine tests of profitability, balance sheet and efficiency, fiscal 2026 against fiscal 2025
4of 9 tests passed in fiscal 2026. Scores of 7 to 9 are usually read as strong.
- ProfitableNet income above zero-$1.41M
- Cash generatingOperating cash flow above zero-$288.04K
- Return on assets improvedROA up on the prior year-70.1% → -600.7%
- Earnings backed by cashOperating cash flow above net income-$288.04K vs -$1.41M
- Less leverageLong-term debt to assets fell32.5% → 33.5%
- Better liquidityCurrent ratio rose0.28 → 0.37
- No dilutionShare count did not rise16M → 17M
- Gross margin improvedGross margin up on the prior year62.13% → 73.36%
- More efficientAsset turnover rose0.93 → 3.19