Upay reported a gross margin of 73.75% and a net margin of -51.00% for the quarter ended May 2026. These financial ratios cover 25 quarters of results from May 2020 through May 2026, standardized by Business Quant from the company’s SEC filings.
| Ratios | May2020 | Aug2020 | Nov2020 | Feb2021 | May2021 | Aug2021 | Nov2021 | Feb2022 | May2022 | Aug2022 | Nov2022 | Feb2023 | May2023 | Aug2023 | Nov2023 | Feb2024 | May2024 | Aug2024 | Nov2024 | Feb2025 | May2025 | Aug2025 | Nov2025 | Feb2026 | May2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | |||||||||||||||||||||||||
| Gross Margin | 64.44% | 65.77% | 64.29% | 62.68% | 59.20% | 55.11% | 53.35% | 52.15% | 56.51% | 53.86% | 47.75% | 47.78% | 70.62% | 70.47% | 69.34% | 75.01% | 76.08% | 70.45% | 72.09% | 73.75% | |||||
| EBT Margin | -2.75% | 4.33% | -3.49% | 0.28% | -23.47% | 0.34% | -13.15% | -9.69% | -47.97% | -82.91% | -57.85% | -58.57% | -113.84% | -105.86% | -27.85% | -83.32% | -62.06% | -559.15% | -56.96% | -51.00% | |||||
| EBIT Margin | -0.19% | 1.09% | -2.84% | 2.36% | -21.00% | 2.58% | -11.56% | -7.84% | -46.18% | -81.63% | -57.06% | -55.98% | -109.60% | -100.30% | -21.37% | -76.64% | -55.71% | -61.43% | -51.52% | -45.45% | |||||
| EBITDA Margin | 2.97% | 4.00% | 0.15% | 5.36% | -17.51% | 6.06% | -7.89% | -4.91% | -45.23% | -80.93% | -56.49% | -55.24% | -108.44% | -99.00% | -20.06% | -75.63% | -54.78% | -60.50% | -50.67% | -44.73% | |||||
| Operating Margin | -0.19% | 1.09% | -2.84% | 2.36% | -21.00% | 2.58% | -11.56% | -7.84% | -46.18% | -81.63% | -57.06% | -55.98% | -109.60% | -100.30% | -21.37% | -76.64% | -55.71% | -61.43% | -51.52% | -45.45% | |||||
| Net Margin | -2.75% | 4.33% | -3.49% | 0.28% | -23.47% | 0.34% | -18.43% | -9.69% | -47.97% | -82.91% | -68.16% | -58.57% | -113.84% | -105.86% | -27.85% | -83.32% | -62.06% | -559.15% | -56.96% | -51.00% | |||||
| FCF Margin | 46.51% | 22.50% | 158.59% | -198.61% | -3.02% | 64.67% | 52.15% | -47.27% | 14.90% | 32.88% | -55.94% | -165.49% | -134.07% | -60.24% | -16.50% | -76.68% | -31.18% | -38.26% | -14.73% | -33.32% | |||||
| Efficiency | |||||||||||||||||||||||||
| Assets AverageAssets Avg. | 0.70M | 0.77M | 1.16M | 1.06M | 0.62M | 0.65M | 0.79M | 0.72M | 0.70M | 0.89M | 0.88M | 0.55M | 0.27M | 0.19M | 0.20M | 0.22M | 0.19M | 0.19M | 0.22M | 0.23M | |||||
| Invested CapitalInvested Cap. | 0.18M | 0.19M | 0.04M | -0.03M | -0.12M | -0.04M | -0.25M | -0.26M | -0.15M | -0.00M | -0.18M | -0.19M | -0.19M | -0.23M | -0.39M | -0.50M | -0.58M | -0.41M | -0.44M | -0.51M | |||||
| Asset Utilization RatioAsset Util. | 1.95 | 1.88 | 1.26 | 1.41 | 2.37 | 2.14 | 1.72 | 1.83 | 1.94 | 1.57 | 1.59 | 2.38 | 4.14 | 4.84 | 3.55 | 2.90 | 3.49 | 3.55 | 3.40 | 3.55 | |||||
| Leverage & Solvency | |||||||||||||||||||||||||
| Interest Coverage RatioInterest Cover | -0.15 | 1.00 | -2.14 | 1.10 | -8.05 | 1.03 | -4.71 | -3.13 | -20.05 | -35.72 | -22.65 | -16.87 | -22.93 | -17.44 | -3.17 | -11.22 | -7.73 | -8.51 | -9.28 | -7.99 | |||||
| Debt Ratio | 0.21 | 0.18 | 0.21 | 0.34 | 0.42 | 0.39 | 0.15 | 0.21 | 0.16 | 0.13 | 0.10 | 0.38 | 0.62 | 0.76 | 0.33 | 0.39 | 0.45 | 0.37 | 0.34 | 0.35 | |||||
| Times Interest Earned | -0.15 | 1.00 | -2.14 | 1.10 | -8.05 | 1.03 | -4.71 | -3.13 | -20.05 | -35.72 | -22.65 | -16.87 | -22.93 | -17.44 | -3.17 | -11.22 | -7.73 | -8.51 | -9.28 | -7.99 | |||||
| Valuation | |||||||||||||||||||||||||
| Price to EarningsP/E | 0.01M | -182.22 | 0.02M | -275.86 | -533.53 | -98.44 | -51.34 | -48.38 | -69.85 | -56.48 | -101.95 | -298.81 | -81.82 | -198.15 | -33.90 | -152.65 | -137.33 | ||||||||
| Price to SalesP/S | 34.26 | 42.76 | 52.73 | 50.86 | 51.69 | 47.22 | 42.56 | 32.98 | 40.91 | 64.29 | 107.93 | 83.22 | 68.17 | 122.96 | 189.56 | 86.95 | 70.04 | ||||||||
| Price to BookP/B | -48.59 | -39.09 | -52.23 | -45.00 | -43.76 | -62.29 | -118.72 | -43.15 | -32.98 | -34.12 | -45.39 | -24.78 | -20.15 | -35.16 | -71.94 | -34.24 | -27.20 | ||||||||
| Enterprise Value | 12.43M | 13.36M | 16.60M | 16.53M | 16.71M | 16.53M | 14.66M | 10.35M | 10.29M | 10.68M | 16.20M | 11.56M | 11.57M | 23.20M | 34.92M | 17.50M | 15.76M | ||||||||
| EV to EBIT | 0.00M | -198.17 | 0.00M | -422.98 | -641.02 | -98.33 | -49.30 | -54.42 | -71.48 | -58.00 | -107.39 | -387.52 | -88.61 | -220.36 | -307.99 | -167.85 | -153.22 | ||||||||
| EV to EBITDA | 617.29 | -237.64 | 841.88 | -619.44 | -0.00M | -100.40 | -49.72 | -54.97 | -72.44 | -58.62 | -108.80 | -412.90 | -89.79 | -224.10 | -312.74 | -170.66 | -155.68 | ||||||||
| Market Capitalization | 12.87M | 13.73M | 17.16M | 17.19M | 17.19M | 17.19M | 15.51M | 11.00M | 10.52M | 10.81M | 16.23M | 11.62M | 11.62M | 23.23M | 34.99M | 17.60M | 15.85M | ||||||||
| Price to FCFP/FCF | -17.25 | -0.00M | 81.54 | 97.51 | -109.34 | 317.01 | 129.44 | -58.95 | -24.72 | -47.96 | -179.16 | -504.26 | -88.90 | -394.31 | -495.48 | -590.15 | -210.23 | ||||||||
| EV to FCF | -16.66 | -0.00M | 78.87 | 93.75 | -106.28 | 304.88 | 122.38 | -55.51 | -24.18 | -47.42 | -178.81 | -501.86 | -88.56 | -393.70 | -494.53 | -586.92 | -209.01 | ||||||||
| EV to CFO | -16.68 | -0.00M | 77.45 | 92.22 | -124.65 | 305.04 | 121.37 | -55.49 | -24.18 | -47.42 | -178.81 | -501.86 | -88.56 | -399.33 | -494.61 | -610.48 | -212.36 | ||||||||
| Return Ratios | |||||||||||||||||||||||||
| Return on Sales [ROS]ROS | -0.19% | 1.09% | -2.84% | 2.36% | -21.00% | 2.58% | -11.56% | -7.84% | -46.18% | -81.63% | -57.06% | -55.98% | -109.60% | -100.30% | -21.37% | -76.64% | -55.71% | -61.43% | -51.52% | -45.45% | |||||
| Return on Capital Employed [ROCE]ROCE | -215.67% | -452.75% | 88.80% | 0.61% | 44.28% | 18.81% | 27.03% | 65.36% | 78.45% | 364.62% | 962.01% | 3,089.90% | 464.19% | 255.00% | 152.94% | 180.99% | 131.19% | 264.39% | 225.97% | 136.27% | |||||
| Return on Invested Capital [ROIC]ROIC | 70.07% | 53.59% | 116.90% | 730.38% | 797.67% | 453.09% | 448.00% | 336.39% | |||||||||||||||||
| Return on Assets [ROA]ROA | -57.41% | -47.13% | -28.76% | -0.48% | -11.43% | -13.23% | -17.15% | -23.45% | -38.22% | -64.09% | -83.84% | -154.48% | -321.03% | -388.01% | -268.05% | -245.25% | -245.63% | -691.01% | -640.46% | -610.79% |