v3.26.3
Consolidated Balance Sheets
Aug. 31, 2026
USD ($)
Feb. 28, 2026
USD ($)
Current Assets    
Cash and cash equivalents $ 117,304 $ 96,279
Accounts receivable, net of allowance 64,303 44,553
Prepaid expenses and other current assets 12,242 12,779
Total Current Assets 193,849 153,611
Property and Equipment, Net (Note 4) 41,255 13,048
Right-of-use Assets, Net (Note 5) 36,279 48,166
Deposit (Note 12) 12,378 12,584
Total Assets 283,761 227,409
Current Liabilities    
Accounts payable and accrued liabilities 213,705 138,317
Current portion of lease liabilities (Note 8) 24,846 23,383
Current portion of notes payable (Note 7) 1,642 1,642
Current portion of notes payable in default (Note 7) 50,500 50,500
Notes payable – Related parties (Note 6) 0 145,000
Total Current Liabilities 338,580 420,326
Non-Current Liabilities    
Lease liabilities (Note 8) 11,433 24,783
Notes payable (Note 7) 76,158 76,158
Notes payable – Related parties (Note 6) 140,000 220,000
Total Liabilities 566,171 741,267
Stockholders' Deficit    
Preferred Stock, $0.001 par value, 10,000,000 shares authorized; no shares issued and outstanding 0 0
Common Stock, $0.001 par value, 100,000,000 shares authorized; 18,665,211 and 17,595,211 shares issued and outstanding, respectively 18,665 17,595
Common Stock Issuable 342,251 240,500
Additional Paid-in Capital 3,866,536 2,865,037
Accumulated Deficit (4,452,327) (3,569,874)
Accumulated Other Comprehensive Loss (62,823) (67,116)
Total UPAY Stockholders' Deficit (287,698) (513,858)
Noncontrolling Interest 5,288 0
Total Stockholders' Deficit (282,410) (513,858)
Total Liabilities and Stockholders' Deficit 283,761 227,409
Related Party [Member]    
Current Liabilities    
Due to related parties (Note 6) $ 47,887 $ 61,484