$UPYY
UPAY

2023 Q1 Form 10-K Financial Statement

#000157587223001038 Filed on June 26, 2023

View on sec.gov

Income Statement

Concept 2023 Q1 2023 2022 Q1
Revenue $1.360M
YoY Change -6.77%
Cost Of Revenue $574.9K
YoY Change 13.75%
Gross Profit $785.1K
YoY Change -17.65%
Gross Profit Margin 57.73%
Selling, General & Admin
YoY Change
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $46.19K
YoY Change 2.36%
% of Gross Profit 5.88%
Operating Expenses $874.4K
YoY Change -31.5%
Operating Profit -$89.24K
YoY Change -72.38%
Interest Expense $32.87K
YoY Change 110.98%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income -$117.6K
YoY Change -64.09%
Income Tax $17.85K
% Of Pretax Income
Net Earnings -$135.5K
YoY Change -63.27%
Net Earnings / Revenue -9.96%
Basic Earnings Per Share -$0.01
Diluted Earnings Per Share -$0.01
COMMON SHARES
Basic Shares Outstanding 17.16M shares 17.16M
Diluted Shares Outstanding 17.16M

Balance Sheet

Concept 2023 Q1 2023 2022 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents $663.0K $1.156M
Short-Term Investments
Other Short-Term Assets
YoY Change
Inventory
Prepaid Expenses
Receivables $68.45K $92.63K
Other Receivables
Total Short-Term Assets $733.0K $1.252M
YoY Change -41.46%
LONG-TERM ASSETS
Property, Plant & Equipment $17.06K $57.53K
YoY Change -70.34%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $0.00 $24.69K
YoY Change -100.0%
Other Assets
YoY Change
Total Long-Term Assets $100.3K $200.1K
YoY Change -49.91%
TOTAL ASSETS
Total Short-Term Assets $733.0K $1.252M
Total Long-Term Assets $100.3K $200.1K
Total Assets $833.3K $1.452M
YoY Change -42.62%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $1.284M
YoY Change
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $1.120M $1.522M
YoY Change -26.38%
LONG-TERM LIABILITIES
Long-Term Debt
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $1.120M $1.522M
Total Long-Term Liabilities
Total Liabilities $1.215M $1.708M
YoY Change -28.83%
SHAREHOLDERS EQUITY
Retained Earnings -$887.0K -$751.5K
YoY Change 18.03%
Common Stock $17.19K $17.26K
YoY Change -0.39%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity -$382.0K -$255.5K
YoY Change
Total Liabilities & Shareholders Equity $833.3K $1.452M
YoY Change -42.62%

Cashflow Statement

Concept 2023 Q1 2023 2022 Q1
OPERATING ACTIVITIES
Net Income -$135.5K
YoY Change -63.27%
Depreciation, Depletion And Amortization $46.19K
YoY Change 2.36%
Cash From Operating Activities -$361.1K
YoY Change -145.77%
INVESTING ACTIVITIES
Capital Expenditures $7.987K
YoY Change 95.0%
Acquisitions
YoY Change
Other Investing Activities
YoY Change
Cash From Investing Activities -$7.177K
YoY Change 75.22%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $0.00
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 29.59K
YoY Change -64.54%
NET CHANGE
Cash From Operating Activities -361.1K
Cash From Investing Activities -7.177K
Cash From Financing Activities 29.59K
Net Change In Cash -493.0K
YoY Change -158.13%
FREE CASH FLOW
Cash From Operating Activities -$361.1K
Capital Expenditures $7.987K
Free Cash Flow -$369.1K
YoY Change -147.03%

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IncomeTaxesPaidNet
41299
CY2023 upyy Promissory Note Transfer From Related Party To Nonrelated Party
PromissoryNoteTransferFromRelatedPartyToNonrelatedParty
0
CY2022 upyy Promissory Note Transfer From Related Party To Nonrelated Party
PromissoryNoteTransferFromRelatedPartyToNonrelatedParty
15000
CY2023 us-gaap Stock Repurchased And Retired During Period Value
StockRepurchasedAndRetiredDuringPeriodValue
-100
CY2023 upyy Settlement Of Related Party Note Payable
SettlementOfRelatedPartyNotePayable
11747
CY2022 upyy Settlement Of Related Party Note Payable
SettlementOfRelatedPartyNotePayable
0
CY2023 us-gaap Nature Of Operations
NatureOfOperations
<table cellpadding="0" cellspacing="0" style="width:100%; font-family:'Times New Roman'; font-size:9pt; border-spacing:0px; border-collapse:collapse;text-indent: 0px;"><tr style="vertical-align:top; padding-bottom:0.0001pt"><td style="width: 0in; overflow-wrap: break-word; vertical-align: top; font-family: &quot;Times New Roman&quot;, Times, serif;"><div style="display:inline;"></div></td><td style="width: 0.25in; vertical-align: top; overflow-wrap: break-word; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt;"><div style="font-family: &quot;Times New Roman&quot;, Times, serif; margin-right: 0px; margin-bottom: 0px; margin-top: 0px; line-height: normal;"> <div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">1.</div></div></td><td style="vertical-align: top; overflow-wrap: break-word; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt;"><div style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-right: 0px; margin-bottom: 0px; margin-top: 0px; line-height: 12pt;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">N<a href="#b_003_natureofoperati" id="b_003_natureofoperati"></a>ature of Operations and Continuance of Business</div></div></td></tr></table><div style="clear:both;max-height:0pt;;text-indent: 0px;"></div><div style="margin: 0px 0px 0px 0.25in; text-indent: -0.25in; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; white-space: pre-wrap; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;;white-space:pre-wrap;"> </div></div><div style="margin: 0px 0px 0px 0.25in; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">UPAY, Inc. (the “Company”) was incorporated in the State of Nevada on July 8, 2015. By a Share Exchange Agreement dated November 4, 2015, the Company agreed to acquire all of the issued and outstanding shares of Rent Pay (Pty) Ltd (“Rent Pay”), in exchange for 200,000 shares of the Company’s common stock.  The acquisition is a capital transaction in substance and therefore has been accounted for as a recapitalization. Rent Pay was incorporated in South Africa on February 1, 2012. Because Rent Pay is deemed to be the acquirer for accounting purposes, the consolidated financial statements are presented as a continuation of Rent Pay and include the results of operations of Rent Pay since incorporation on February 1, 2012, and the results of operations of the Company since the date of acquisition on November 4, 2015. On March 2, 2022, the Company acquired a controlling interest in Miway Finance Inc. (“Miway”), which was determined to be a transaction between entities under common control (Note 3).</div></div><div style="margin: 0px 0px 0px 0.25in; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; white-space: pre-wrap; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;;white-space:pre-wrap;"> </div></div><div style="margin: 0px 0px 0px 0.25in; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">Rent Pay operates principally in South Africa and engages in software development and licensing and provides services to the credit provider industry.</div></div><div style="margin: 0px 0px 0px 0.25in; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; white-space: pre-wrap; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;;white-space:pre-wrap;"> </div></div><div style="margin: 0px 0px 0px 0.25in; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">The outbreak of the novel coronavirus COVID-19, which was declared a pandemic by the World Health Organization on March 11, 2020, has led to adverse impacts on the U.S. and global economies, disruptions of financial markets, and created uncertainty regarding potential impacts to the Company’s supply chain, operations, and customer demand. The COVID-19 pandemic has impacted and could further impact the Company’s operations and the operations of the Company’s suppliers and vendors as a result of quarantines, facility closures, and travel and logistics restrictions. The extent to which the COVID-19 pandemic impacts the Company’s business, results of operations and financial condition will depend on future developments, which are highly uncertain and cannot be predicted, including, but not limited to the duration, spread, severity, and impact of the COVID-19 pandemic, the effects of the COVID-19 pandemic on the Company’s customers, suppliers, and vendors and the remedial actions and stimulus measures adopted by local and federal governments, and to what extent normal economic and operating conditions can resume. The management team is closely following the progression of COVID-19 and its potential impact on the Company.  Even after the COVID-19 pandemic has subsided, the Company may experience adverse impacts to its business as a result of any economic recession or depression that has occurred or may occur in the future. Therefore, the Company cannot reasonably estimate the impact at this time our business, liquidity, capital resources and financial results.</div></div>
CY2023 us-gaap Use Of Estimates
UseOfEstimates
<div style="margin: 0px 0px 0px 0.25in; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">b)     </div><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">Use of Estimates</div></div><div style="margin: 0px 0px 0px 0.25in; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; white-space: pre-wrap; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;;white-space:pre-wrap;"> </div></div><div style="margin: 0px 0px 0px 0.5in; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; line-height: 12pt; background: none;;text-indent: 0px;"><div style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; line-height: 12pt; background: none; color: rgb(0, 0, 0); letter-spacing: 0px; top: 0px;;display:inline;">The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to useful life and recoverability of long-lived assets, and deferred income tax asset valuations. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</div></div>
CY2023Q1 us-gaap Cash Fdic Insured Amount
CashFDICInsuredAmount
250000
CY2023Q1 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
2022
CY2022Q1 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
1768
CY2022Q4 us-gaap Gain Loss On Termination Of Lease
GainLossOnTerminationOfLease
273
CY2022Q4 us-gaap Gain Loss On Termination Of Lease
GainLossOnTerminationOfLease
4549
CY2023 upyy Finance And Operating Lease Interest Rate
FinanceAndOperatingLeaseInterestRate
0.1125
CY2023 upyy Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
-10408
CY2022 upyy Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
-13041
CY2022Q4 upyy Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
-2842
CY2022Q4 upyy Repayment Of Lease Liabilities
RepaymentOfLeaseLiabilities
-47351
CY2023Q1 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
235451
CY2023Q1 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
218390
CY2023Q1 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
17061
CY2022Q1 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
57529
CY2023 us-gaap Depreciation
Depreciation
46194
CY2022 us-gaap Depreciation
Depreciation
45129
CY2023 us-gaap Lease Cost
LeaseCost
84933
CY2023Q1 upyy Accumulated Amortization Right Of Use Assets
AccumulatedAmortizationRightOfUseAssets
45028
CY2023Q1 upyy Right Of Use Asset
RightOfUseAsset
39905
CY2022Q1 upyy Right Of Use Asset
RightOfUseAsset
66145
CY2023 upyy Rent Expense
RentExpense
17404
CY2022 upyy Rent Expense
RentExpense
17909
CY2023 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
8342
CY2022 us-gaap Operating Lease Right Of Use Asset Amortization Expense
OperatingLeaseRightOfUseAssetAmortizationExpense
10317
CY2023Q1 us-gaap Finance Lease Principal Payments
FinanceLeasePrincipalPayments
2125
CY2023Q1 upyy Finance Lease Liabilities
FinanceLeaseLiabilities
2398
CY2023 us-gaap Gain Loss On Termination Of Lease
GainLossOnTerminationOfLease
273
CY2021Q3 us-gaap Notes Payable
NotesPayable
10000
CY2021Q3 us-gaap Debt Instrument Interest Rate Stated Percentage
DebtInstrumentInterestRateStatedPercentage
0.10
CY2022Q1 us-gaap Stock Repurchased During Period Value
StockRepurchasedDuringPeriodValue
482
CY2023Q1 upyy Net Minimum Lease Liability Payments Due Next Twelve Months
NetMinimumLeaseLiabilityPaymentsDueNextTwelveMonths
0
CY2023Q1 upyy Net Minimum Lease Liability Payments Due Year Two
NetMinimumLeaseLiabilityPaymentsDueYearTwo
24323
CY2023Q1 upyy Net Minimum Lease Liability Payments Due Year Three
NetMinimumLeaseLiabilityPaymentsDueYearThree
19560
CY2023Q1 upyy Net Minimum Lease Liability Payments Due
NetMinimumLeaseLiabilityPaymentsDue
43883
CY2023Q1 upyy Minimum Lease Liability Undiscounted Excess Amount
MinimumLeaseLiabilityUndiscountedExcessAmount
-2858
CY2023Q1 upyy Lease Liability Net
LeaseLiabilityNet
41025
CY2023Q1 upyy Lease Liability Net Current
LeaseLiabilityNetCurrent
22133
CY2023Q1 upyy Lease Liability Net Noncurrent
LeaseLiabilityNetNoncurrent
18892
CY2021Q2 us-gaap Stock Issued During Period Shares New Issues
StockIssuedDuringPeriodSharesNewIssues
12000
CY2021Q2 us-gaap Shares Issued Price Per Share
SharesIssuedPricePerShare
0.35
CY2021Q1 us-gaap Stock Issued During Period Value New Issues
StockIssuedDuringPeriodValueNewIssues
4200
CY2021Q2 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.35
CY2021Q1 upyy Common Stock Issuable Value
CommonStockIssuableValue
17777
CY2022 us-gaap Professional Fees
ProfessionalFees
302223
CY2021Q4 us-gaap Payments For Deposits
PaymentsForDeposits
43289
CY2021Q4 us-gaap Payments For Deposits
PaymentsForDeposits
800000
CY2023 us-gaap Income Loss From Subsidiaries Tax Expense Benefit
IncomeLossFromSubsidiariesTaxExpenseBenefit
0
CY2022 us-gaap Income Loss From Subsidiaries Tax Expense Benefit
IncomeLossFromSubsidiariesTaxExpenseBenefit
0
CY2023Q1 upyy Operating Loss Carryforwards Valuation Allowance Percentage
OperatingLossCarryforwardsValuationAllowancePercentage
1
CY2023Q1 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
865000
CY2022Q1 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
756000
CY2023 upyy Operating Loss Carryforwards Expiration Year
OperatingLossCarryforwardsExpirationYear
2037
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2022 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2023 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
0.21
CY2022 us-gaap Effective Income Tax Rate Reconciliation Other Adjustments
EffectiveIncomeTaxRateReconciliationOtherAdjustments
0.21
CY2023 us-gaap Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential
EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
0.18
CY2022 us-gaap Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential
EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
0.18
CY2023 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.18
CY2022 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.18
CY2023 us-gaap Net Income Loss
NetIncomeLoss
-135487
CY2022 us-gaap Net Income Loss
NetIncomeLoss
-368851
CY2023 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
-28000
CY2022 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
-77000
CY2023 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
0
CY2022 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
0
CY2023 upyy Income Tax Reconciliation Temporary Differences
IncomeTaxReconciliationTemporaryDifferences
20000
CY2022 upyy Income Tax Reconciliation Temporary Differences
IncomeTaxReconciliationTemporaryDifferences
75000
CY2023 us-gaap Income Tax Reconciliation Foreign Income Tax Rate Differential
IncomeTaxReconciliationForeignIncomeTaxRateDifferential
25451
CY2022 us-gaap Income Tax Reconciliation Foreign Income Tax Rate Differential
IncomeTaxReconciliationForeignIncomeTaxRateDifferential
43299
CY2023 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
17851
CY2022 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
41299
CY2023Q1 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
182000
CY2022Q1 us-gaap Deferred Tax Assets Operating Loss Carryforwards
DeferredTaxAssetsOperatingLossCarryforwards
159000
CY2023Q1 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
182000
CY2022Q1 us-gaap Deferred Tax Assets Valuation Allowance
DeferredTaxAssetsValuationAllowance
159000
CY2023Q1 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
0
CY2022Q1 us-gaap Deferred Tax Assets Liabilities Net
DeferredTaxAssetsLiabilitiesNet
0
CY2023Q1 us-gaap Operating Loss Carryforwards
OperatingLossCarryforwards
865000

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