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
Period Ending	Mar '26 Mar 26, 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
Market Capitalization	16	11	11	17	-	-
Market Cap Growth	-	4.64%	-36.85%	-	-	-
Enterprise Value	16	12	10	17	-	-
Last Close Price	0.90	0.70	0.70	1.00	-	-
PS Ratio	23.17	15.88	7.79	12.64	-	-
PB Ratio	-32.56	-24.23	-42.60	-45.00	-	-
EV/Sales Ratio	23.87	16.37	7.47	12.51	-	-
Debt / Equity Ratio	-1.12	-1.04	-1.56	-1.10	-1.64	2.96
Debt / FCF Ratio	-	-	-	-	0.53	-
Net Debt / Equity Ratio	-0.98	-0.92	0.96	0.64	2.89	-1.63
Net Debt / EBITDA Ratio	-1.28	-0.86	0.37	5.64	2.66	0.85
Net Debt / FCF Ratio	-1.68	-0.57	1.45	0.66	-0.94	1.21
Asset Turnover	3.59	1.42	1.74	1.19	1.40	1.87
Quick Ratio	0.37	0.18	0.76	0.65	0.82	1.01
Current Ratio	0.41	0.28	0.76	0.65	0.82	1.02
Return on Equity (ROE)	-	-	-	-	-	-141.34%
Return on Assets (ROA)	-124.49%	-63.32%	-53.15%	-4.88%	-19.42%	-18.30%
Return on Capital Employed (ROCE)	305.60%	169.60%	381.70%	31.10%	465.20%	-80.40%
Earnings Yield	-8.40%	-4.75%	-6.78%	-0.79%	-	-
FCF Yield	-1.79%	-6.73%	-1.56%	-2.15%	-	-
Buyback Yield / Dilution	-0.92%	3.94%	1.85%	28.21%	-2.78%	6.80%

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