Upay UPYY
OTC UPYY
$0.90 +0.00 (+0.00%)
At close: Oct 1, 2026 · 4:00 PM EDT

Upay (UPYY) Cost of Revenue (2020 - 2026)

Updated

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.

Analysis

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 Set

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

Historic Data

Download Data
DateValue
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
API Access

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