| Income Statement | 2025-08-31 | 2025-05-31 | 2024-08-31 | |
|---|---|---|---|---|
| Revenue | 188,947 | 170,414 | 168,071 | |
| Cost of revenue | 45,201 | 42,584 | 49,378 | |
| Amortization of right-of-use assets (note 4) | - | 0 | - | |
| Gross profit | 143,746 | 127,830 | 118,693 | |
| Depreciation (note 3) | 1,757 | 1,718 | 1,951 | |
| General and administrative | 247,260 | 256,714 | 300,946 | |
| Total expenses | 249,017 | 258,432 | 302,897 | |
| Loss before other income (expenses) and income taxes | -105,271 | -130,602 | -184,204 | |
| Interest income | 1,646 | 258 | 914 | |
| Interest expense | 13,627 | 11,642 | 8,034 | |
| Loss before income taxes | -117,252 | -141,986 | -191,324 | |
| Provision for income taxes | 0 | 0 | - | |
| Net loss | -117,252 | -141,986 | -191,324 | |
| Foreign currency translation adjustments | -1,267 | 16 | 10,453 | |
| Comprehensive loss | -118,519 | -141,970 | -180,871 | |
| Earnings per share, basic | -0.01 | -0.01 | -0.01 | |
| Earnings per share, diluted | -0.01 | -0.01 | -0.01 | |
| Weighted average number of shares outstanding, basic | 16,845,211 | 16,795,211 | 16,467,742 | |
| Weighted average number of shares outstanding, diluted | 16,845,211 | 16,795,211 | 16,467,742 | |
UPAY (UPYY)
UPAY (UPYY)