| Assets |
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| Current Assets |
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Cash and cash equivalents
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Accounts receivable, net of allowance
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| Prepaid expenses and other current assets |
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Total Current Assets
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Equity Method Investment (Note 3)
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Property and Equipment, Net (Note 4)
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| Right-of-use Assets, Net (Note 5) |
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| Deposit (Note 12) |
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Total Assets
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| LIABILITIES AND STOCKHOLDERS' DEFICIT |
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| Current Liabilities |
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Accounts payable and accrued liabilities
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| Due to related parties (Note 6) |
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| Taxes payable |
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| Current Portion of Notes Payable – Related Party (Note 6) |
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| Current portion of lease liabilities (Note 8) |
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| Current portion of notes payable (Note 7) |
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| Current portion of notes payable in default (Note 7) |
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| Notes payable – Related parties (Note 6) |
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| Current portion of notes payable – Related parties in default (Note 5) |
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Total Current Liabilities
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| Non-Current Liabilities |
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| Notes Payable – Related Party (Note 6) |
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| Lease liabilities (Note 8) |
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| Notes payable (Note 7) |
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| Notes payable – Related parties (Note 6) |
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Total Liabilities
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| Stockholders' Deficit |
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| Preferred Stock, $0.001 par value, 10,000,000 shares authorized; no shares issued and outstanding |
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Common Stock, $0.001 par value, 100,000,000 shares authorized; 18,665,211 and 17,595,211 shares issued and outstanding, respectively
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| Common Stock Issuable |
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| Additional Paid-in Capital |
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Accumulated Deficit
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| Accumulated Other Comprehensive Loss |
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Total UPAY Stockholders' Deficit
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| Noncontrolling Interest |
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| Total Stockholders' Deficit |
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Total Liabilities and Stockholders' Deficit
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