UPYY 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-07-14

• Results of Operations — For the three months ended May 31, 2026 and May 31, 2025

• Our revenues for the three-month periods ended May 31, 2026 and 2025 were $226,347 and $170,414, respectively, reflecting an increase in revenues of $55,933, which increase is primarily attributable to increased revenue generated from the Company’s software development, and an increase in transactio…

• We had net losses of $115,440 and $141,986 for the three months ended May 31, 2026 and 2025, respectively, reflecting a decrease net loss of $26,546, which is primarily attributable to increased revenues and gross profit during the period, partially offset by higher general and administrative expens…

• We had negative working capital of $380,139 at May 31, 2026 and negative working capital of $266,715 at our fiscal year end of February 28, 2026, representing a decrease in working capital of $113,424.

• Our net cash used in operating activities was $74,222 and $130,676 for the three months ended May 31, 2026 and 2025, respectively.

相对上期删除的文字 · 来源:10-Q · 2026-01-12

• Although we believe that the expectations reflected in any of our forward- looking statements are reasonable, actual results could differ materially from those projected or assumed in any or our forward-looking statements. Our future financial condition and results of operations, as well as any forw…

• to change and inherent risks and uncertainties. The factors impacting these risks and uncertainties include, but are not limited to:

• Any further outbreaks of Covid-19 may negatively impact our business, results of operations and financial condition and could adversely affect the economies and financial markets worldwide, including closures of certain businesses, travel limitations, and requirements that individuals stay at home o…

• Results of Operations: For the 3 months ended November 30, 2025 and November 30, 2024

• Our revenues for the 3-month period ended November 30, 2025 and 2024 were $184,587 and $150,366, respectively, reflecting an increase in revenues of $34,221, which increased revenues are primarily attributable to an increase in transactional revenue in our South African operations.

相对上期新增的文字 · 来源:10-Q · 2026-07-14

• We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of…

• As of May 31, 2026, we did not maintain effective controls over our control environment. Specifically, we have not developed and effectively communicated to our employees our accounting policies and procedures, which has resulted in inconsistent practices. Further, the Board of Directors does not cu…

• Our management does not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Du…

• There were no changes in our internal control over financial reporting that occurred during the quarter ended May 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

相对上期删除的文字 · 来源:10-Q · 2026-01-12

• Management’s Report on Internal Control over Financial Reporting

• We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of…

• As of November 30, 2025, we did not maintain effective controls over our control environment. Specifically, we have not developed and effectively communicated to our employees our accounting policies and procedures. This has resulted in inconsistent practices. Further, the Board of Directors does no…

• across the organization, management has determined that these circumstances constitute a material weakness

• Our management, including our principal executive officer and principal financial officer, do not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not…

相对上期新增的文字 · 来源:10-Q · 2026-07-14

• We are not currently a party to any material legal proceedings, and no such proceedings are known to be contemplated

相对上期删除的文字 · 来源:10-Q · 2026-01-12

• We know of no material pending legal proceedings to which our company or our subsidiary is a party or of which any of our properties, or the properties of our subsidiary, is the subject. In addition, we do not know of any such proceedings contemplated by any governmental authorities.

• We know of no material proceedings in which any of our directors, officers or affiliates, or any registered or beneficial stockholder is a party adverse to our company or our subsidiary or has a material interest adverse to our company or our subsidiary.