UPAY, Inc. Ratios and Metrics

Market cap in millions USD. Fiscal year is March - February.

Millions USD. Fiscal year is Mar - Feb.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	2016 - 2020
Period Ending	Jan '26 Jan 22, 2026	Feb '25 Feb 28, 2025	Feb '24 Feb 29, 2024	Feb '23 Feb 28, 2023	Feb '22 Feb 28, 2022	Feb '21 Feb 28, 2021	2016 - 2020
Market Capitalization	21	11	11	17	-	-	Upgrade
Market Cap Growth	-	4.64%	-36.85%	-	-	-	Upgrade
Enterprise Value	22	12	10	17	-	-	Upgrade
Last Close Price	1.21	0.70	0.70	1.00	-	-	Upgrade
PS Ratio	30.97	15.88	7.79	12.64	-	-	Upgrade
PB Ratio	-43.53	-24.23	-42.60	-45.00	-	-	Upgrade
EV/Sales Ratio	31.67	16.37	7.47	12.51	-	-	Upgrade
Debt / Equity Ratio	-1.12	-1.04	-1.56	-1.10	-1.64	2.96	Upgrade
Debt / FCF Ratio	-	-	-	-	0.53	-	Upgrade
Asset Turnover	3.59	1.42	1.74	1.19	1.40	1.87	Upgrade
Quick Ratio	0.37	0.18	0.76	0.65	0.82	1.01	Upgrade
Current Ratio	0.41	0.28	0.76	0.65	0.82	1.02	Upgrade
Return on Equity (ROE)	-	-	-	-	-	-141.34%	Upgrade
Return on Assets (ROA)	-124.49%	-63.32%	-53.15%	-4.88%	-19.42%	-18.30%	Upgrade
Return on Capital Employed (ROCE)	305.60%	169.60%	381.70%	31.10%	465.20%	-80.40%	Upgrade
Earnings Yield	-6.28%	-4.75%	-6.78%	-0.79%	-	-	Upgrade
FCF Yield	-1.34%	-6.73%	-1.56%	-2.15%	-	-	Upgrade
Buyback Yield / Dilution	-0.92%	3.94%	1.85%	28.21%	-2.78%	6.80%	Upgrade

Source: S&P Global Market Intelligence. Standard template. Financial Sources.