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Consolidated Balance Sheets

In USD, except per-share amounts
Q2 FY2027
As of Aug 31, 2026
Q1 FY2027
As of May 31, 2026
Q4 FY2026
As of Feb 28, 2026
Q3 FY2026
As of Nov 30, 2025
Q2 FY2026
As of Aug 31, 2025
Q1 FY2026
As of May 31, 2025
Q4 FY2025
As of Feb 28, 2025
Q3 FY2025
As of Nov 30, 2024
Q2 FY2025
As of Aug 31, 2024
Q1 FY2025
As of May 31, 2024
Q4 FY2024
As of Feb 29, 2024
Q3 FY2024
As of Nov 30, 2023
Q2 FY2024
As of Aug 31, 2023
Q1 FY2024
As of May 31, 2023
Q4 FY2023
As of Feb 28, 2023
Q3 FY2023
As of Nov 30, 2022
Q2 FY2023
As of Aug 31, 2022
Q1 FY2023
As of May 31, 2022
Q4 FY2022
As of Feb 28, 2022
Q3 FY2022
As of Nov 30, 2021
Assets
Current Assets
Cash and cash equivalents
Accounts receivable, net of allowance
Prepaid expenses and other current assets
Total Current Assets
Property and Equipment, Net (Note 4)
Right-of-use Assets, Net (Note 5)
Deposit (Note 12)
Total Assets
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts payable and accrued liabilities
Due to related parties (Note 6)
Taxes payable
Current portion of lease liabilities (Note 8)
Current portion of notes payable (Note 7)
Current portion of notes payable in default (Note 7)
Notes payable – Related parties (Note 6)
Current portion of notes payable – Related parties in default (Note 5)
Total Current Liabilities
Non-Current Liabilities
Lease liabilities (Note 8)
Notes payable (Note 7)
Notes payable – Related parties (Note 6)
Total Liabilities
Stockholders' Deficit
Preferred Stock, $0.001 par value, 10,000,000 shares authorized; no shares issued and outstanding
Common Stock, $0.001 par value, 100,000,000 shares authorized; 18,665,211 and 17,595,211 shares issued and outstanding, respectively
Common Stock Issuable
Additional Paid-in Capital
Accumulated Deficit
Accumulated Other Comprehensive Loss
Total UPAY Stockholders' Deficit
Noncontrolling Interest
Total Stockholders' Deficit
Total Liabilities and Stockholders' Deficit

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