UPAY, INC.
Cash Flow Statement
| Line Item | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 |
|---|---|---|---|---|---|---|---|---|
| Operating Activities | ||||||||
| Net Income | $-1.4M | $-540.1K | $-736.2K | $-135.5K | $-368.9K | $-179.5K | $-3.7K | $-39.9K |
| Depreciation & Amortization | — | — | — | — | — | — | — | — |
| Depreciation | $6.9K | $7.7K | $17.6K | $46.2K | $45.1K | $44.0K | $44.1K | $45.0K |
| Amortization | — | — | — | — | — | — | — | — |
| Stock-Based Compensation | — | $0 | $200.0K | $0 | — | — | — | — |
| Net Cash from Operating Activities | $-288.0K | $-764.7K | $-145.6K | $-361.1K | $788.8K | $-84.8K | $-394.8K | $305.2K |
| Investing Activities | ||||||||
| Capital Expenditures | $2.0K | $0 | $24.1K | $8.0K | $4.1K | $5.9K | $8.1K | $5.0K |
| Business Acquisitions | — | — | — | — | — | — | — | — |
| Net Cash from Investing Activities | $-2.0K | $0 | $-23.3K | $-7.2K | $-4.1K | $-25.9K | $-8.1K | $-5.0K |
| Financing Activities | ||||||||
| Dividends Paid | — | — | — | — | — | — | — | — |
| Stock Repurchases | — | $0 | $23.5K | $0 | $150.0K | — | — | — |
| Net Cash from Financing Activities | $320.0K | $150.0K | $185.5K | $29.6K | $83.5K | $126.3K | $1.6K | $-4.8K |
| Net Change in Cash | $40.9K | $-587.5K | $-20.1K | $-493.0K | $848.1K | $20.5K | $-403.8K | $281.4K |
| Free Cash Flow | $-290.0K | $-764.7K | $-169.7K | $-369.1K | $784.7K | $-90.7K | $-402.9K | $300.2K |