Upay (UPYY) Cost of Revenue (2020 - 2026)
Upay (UPYY) recorded Cost of Revenue of $59,405 in fiscal Q1 2027 (quarter ended May 31, 2026), up 39.5% from $42,584 a year earlier and up 5.2% from the prior quarter.
Upay (UPYY) Cost of Revenue (2020 - 2026) Analysis & Trends
On a TTM basis, Upay's Cost of Revenue came in at $215,622 as of May 31, 2026, up 20.4% year-over-year; for FY2026 (ended Feb 28, 2026), it was $198,801, down 26.6% from FY2025.
- Annual Cost of Revenue has a five-year compound annual growth rate of -7.9% (FY2021 to FY2026).
- Across earlier fiscal years, Cost of Revenue came in at $270,906 in FY2025 (-58.9%), $659,788 in FY2024 (+14.8%), $574,870 in FY2023 (+13.7%) and $505,400 in FY2022 (+68.6%).
- The fiscal Q1 2027 figure is the highest quarterly Cost of Revenue since fiscal Q1 2025.
- On a year-over-year basis, Cost of Revenue has increased for three consecutive quarters, with an average decline of 25.0% over the last eight quarters.
- Peak year-over-year performance for Cost of Revenue in the last five years was growth of 116.2% in fiscal Q2 2022, against a decline of 75.4% in fiscal Q4 2025 at the low end.
- Per Business Quant, the preceding three fiscal quarters came in at $56,472 (Q4 2026), $54,544 (Q3 2026) and $45,201 (Q2 2026).
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Cost of Rev (Qtr) |
|---|---|---|---|---|---|
| 1 | Palantir Technologies | 453.55 Bn | 422.61 Bn | 1.64 Bn | 296.87 Mn |
| 2 | Oracle | 430.98 Bn | 303.54 Bn | - | - |
| 3 | Sap Se | 256.23 Bn | 177.31 Bn | 8.40 Bn | 3.08 Bn |
| 4 | Salesforce | 193.08 Bn | 148.96 Bn | 8.70 Bn | 2.65 Bn |
| 5 | ServiceNow | 138.94 Bn | 117.40 Bn | 2.82 Bn | 1.17 Bn |
| 6 | Automatic Data Processing | 102.51 Bn | 84.63 Bn | 2.51 Bn | 2.96 Bn |
| 7 | Intuit | 75.44 Bn | 54.79 Bn | 3.44 Bn | 910.00 Mn |
| 8 | Relx | 60.79 Bn | 57.76 Bn | - | - |
| 9 | Strategy | 56.32 Bn | 49.31 Bn | 81.55 Mn | 40.82 Mn |
| 10 | Upay | 15.85 Mn | 15.56 Mn | 166,942.00 | 59,405.00 |
Historic Data
| Date | Value |
|---|---|
| May 31, 2026 | 59,405.00 |
| Feb 28, 2026 | 56,472.00 |
| Nov 30, 2025 | 54,544.00 |
| Aug 31, 2025 | 45,201.00 |
| May 31, 2025 | 42,584.00 |
| Feb 28, 2025 | 42,796.00 |
| Nov 30, 2024 | 44,399.00 |
| Aug 31, 2024 | 49,378.00 |
| May 31, 2024 | 134,333.00 |
| Feb 29, 2024 | 174,206.00 |
| Nov 30, 2023 | 168,111.00 |
| Aug 31, 2023 | 158,335.00 |
| May 31, 2023 | 159,136.00 |
| Feb 28, 2023 | 157,682.00 |
| Nov 30, 2022 | 146,037.00 |
| Aug 31, 2022 | 130,971.00 |
| May 31, 2022 | 140,180.00 |
| Feb 28, 2022 | 134,676.00 |
| Nov 30, 2021 | 132,856.00 |
| Aug 31, 2021 | 127,417.00 |
Upay Cost of Revenue API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=cost-of-revenue&ticker=UPYY&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "cost-of-revenue", "ticker": "UPYY", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=cost-of-revenue&ticker=UPYY&period=max&api_key=YOUR_API_KEY");
const data = await res.json();