| Cash Flow | 2025-08-31 | 2025-05-31 |
|---|---|---|
| Net loss | -259,238 | -141,986 |
| Common stock issued or issuable for services | 68,500 | 34,250 |
| Depreciation | 3,475 | 1,718 |
| Provision for bad debts | 5,473 | 2,954 |
| Accounts receivable | 5,589 | 3,280 |
| Prepaid expenses and other current assets | -35,217 | -18,486 |
| Accounts payable and accrued liabilities | -56,833 | -52,089 |
| Accounts payable related party | 20,227 | 9,271 |
| Net cash used in operating activities | -188,768 | -130,676 |
| Purchase of fixed assets | 830 | - |
| Net cash used in investing activities | -830 | - |
| Proceeds from related party loan | 170,000 | 120,000 |
| Proceeds from common stock issued for cash | 0 | - |
| Net cash provided by financing activities | 170,000 | 120,000 |
| Effect of exchange rate changes on cash | -246 | -1,065 |
| Change in cash and cash equivalents | -19,844 | -11,741 |
| Cash and cash equivalents at beginning of period | 55,362 | - |
| Cash and cash equivalents at end of period | 35,518 | - |
UPAY (UPYY)
UPAY (UPYY)