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Upay (UPYY)
OTHER OTC:UPYY
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UPYY
Upay
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Upay (UPYY) Ratios

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Upay Ratios

UPYY's free cash flow for Q1 2026 was $0.74. For the 2026 fiscal year, UPYY's free cash flow was decreased by $ and operating cash flow was $-0.45. See a summary of the company’s cash flow.
Ratios
TTM
Feb 26Feb 25Feb 24Feb 23
Liquidity Ratios
Current Ratio
 0.29 0.37 0.28 0.76 0.65
Quick Ratio
 0.29 0.37 0.28 0.76 0.65
Cash Ratio
 0.17 0.23 0.10 0.68 0.59
Solvency Ratio
 -1.70 -1.89 -0.76 -0.70 -0.07
Operating Cash Flow Ratio
 -0.43 -0.69 -1.43 -0.15 -0.32
Short-Term Operating Cash Flow Coverage
 -0.73 -1.46 -2.52 -0.48 -1.19
Net Current Asset Value
$ -649.17K$ -587.66K$ -555.29K$ -306.02K$ -482.28K
Leverage Ratios
Debt-to-Assets Ratio
 2.72 2.38 2.09 0.52 0.54
Debt-to-Equity Ratio
 -1.05 -1.05 -1.04 -1.56 -1.18
Debt-to-Capital Ratio
 22.60 19.61 24.26 2.79 6.63
Long-Term Debt-to-Capital Ratio
 -0.76 -1.36 -0.37 -0.43 -0.25
Financial Leverage Ratio
 -0.39 -0.44 -0.50 -3.02 -2.18
Debt Service Coverage Ratio
 -1.29 -5.67 -1.47 -2.03 -0.14
Interest Coverage Ratio
 -16.48 -8.96 -14.69 -19.84 -2.59
Debt to Market Cap
 0.04 0.03 0.04 0.03 0.02
Interest Debt Per Share
 0.04 0.03 0.03 0.03 0.03
Net Debt to EBITDA
 -1.28 -1.00 -0.87 0.38 7.05
Profitability Margins
Gross Profit Margin
73.12%73.36%62.13%52.68%57.73%
EBIT Margin
-51.38%-60.77%-70.66%-47.93%-6.23%
EBITDA Margin
-50.53%-59.84%-69.59%-46.61%-2.22%
Operating Profit Margin
-52.01%-59.84%-71.14%-47.57%-6.25%
Pretax Profit Margin
-51.66%-60.77%-75.50%-50.33%-8.65%
Net Profit Margin
-172.03%-188.48%-75.50%-52.80%-9.96%
Continuous Operations Profit Margin
-172.03%-188.48%-75.50%-52.80%-9.96%
Net Income Per EBT
333.03%310.16%100.00%104.90%115.17%
EBT Per EBIT
99.32%101.55%106.13%105.79%138.30%
Return on Assets (ROA)
-614.76%-618.54%-230.65%-95.57%-16.26%
Return on Equity (ROE)
246.00%273.74%115.19%288.92%35.47%
Return on Capital Employed (ROCE)
132.92%231.50%169.59%371.32%29.64%
Return on Invested Capital (ROIC)
-1546.04%-1617.65%-2524.09%-464.99%-222.09%
Return on Tangible Assets
-614.76%-618.54%-230.65%-95.61%-16.41%
Earnings Yield
-8.87%-8.14%-4.77%-6.24%-0.79%
Efficiency Ratios
Receivables Turnover
 14.76 16.75 18.02 19.00 19.87
Payables Turnover
 2.62 2.06 2.03 1.21 0.81
Inventory Turnover
 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
 14.87 12.19 9.46 34.17 23.87
Asset Turnover
 3.57 3.28 3.05 1.81 1.63
Working Capital Turnover Ratio
 -2.48 -2.29 -2.32 -4.52 -4.14
Cash Conversion Cycle
 -114.42 -155.80 -159.17 -283.53 -431.54
Days of Sales Outstanding
 24.72 21.79 20.26 19.21 18.37
Days of Inventory Outstanding
 0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
 139.14 177.59 179.43 302.74 449.91
Operating Cycle
 24.72 21.79 20.26 19.21 18.37
Cash Flow Ratios
Operating Cash Flow Per Share
 -0.01 -0.02 -0.05 >-0.01 -0.02
Free Cash Flow Per Share
 -0.01 -0.02 -0.05 -0.01 -0.02
CapEx Per Share
 <0.01 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
 1.01 1.01 1.00 1.17 1.02
Dividend Paid and CapEx Coverage Ratio
 -72.78 -144.53 -191.17K -6.04 -45.21
Capital Expenditure Coverage Ratio
 -72.78 -144.53 -191.17K -6.04 -45.21
Operating Cash Flow Coverage Ratio
 -0.38 -0.53 -1.56 -0.37 -0.80
Operating Cash Flow to Sales Ratio
 -0.29 -0.39 -1.07 -0.10 -0.27
Free Cash Flow Yield
-1.48%-1.68%-6.75%-1.44%-2.15%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -11.21 -12.29 -20.96 -16.01 -126.66
Price-to-Sales (P/S) Ratio
 19.82 23.15 15.83 8.46 12.62
Price-to-Book (P/B) Ratio
 -26.69 -33.62 -24.16 -46.27 -44.92
Price-to-Free Cash Flow (P/FCF) Ratio
 -67.72 -59.56 -14.81 -69.47 -46.50
Price-to-Operating Cash Flow Ratio
 -67.19 -59.97 -14.81 -80.97 -47.53
Price-to-Earnings Growth (PEG) Ratio
 0.06 -0.09 0.89 -0.04 2.60
Price-to-Fair Value
 -26.69 -33.62 -24.16 -46.27 -44.92
Enterprise Value Multiple
 -40.50 -39.68 -23.62 -17.76 -560.67
Enterprise Value
 16.42M 17.72M 11.76M 11.54M 16.95M
EV to EBITDA
 -40.50 -39.68 -23.62 -17.76 -560.67
EV to Sales
 20.46 23.74 16.44 8.28 12.46
EV to Free Cash Flow
 -69.93 -61.10 -15.38 -68.03 -45.92
EV to Operating Cash Flow
 -70.89 -61.52 -15.38 -79.28 -46.94
Tangible Book Value Per Share
 -0.03 -0.03 -0.03 -0.02 -0.02
Shareholders’ Equity Per Share
 -0.03 -0.03 -0.03 -0.02 -0.02
Tax and Other Ratios
Effective Tax Rate
 -0.09 -2.10 0.00 -0.05 -0.15
Revenue Per Share
 0.05 0.04 0.04 0.08 0.08
Net Income Per Share
 -0.08 -0.08 -0.03 -0.04 >-0.01
Tax Burden
 3.33 3.10 1.00 1.05 1.15
Interest Burden
 1.01 1.00 1.07 1.05 1.39
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 1.25 1.33 1.32 1.00 0.60
Stock-Based Compensation to Revenue
 0.06 0.00 0.00 0.14 0.03
Income Quality
 0.17 0.20 1.42 0.20 2.66
Currency in USD