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Upay cash flow, quarter by quarter

Latest: Q2 FY27 · from the cash-flow statements filed with the SEC

Free cash flow−$1K in Q2 FY27 · −$177K over twelve months

Operating cash flow−$57
Capital spending−$1K
Free cash flow−$1K
Cash conversion cycle-138 days

Analysis

In Q2 FY27, Upay generated −$57 of operating cash flow and spent $1K on capital projects, leaving free cash flow of −$1K. That is $58K more than in Q2 FY26 (−$59K).

Over the twelve months to Aug 31, 2026, operating cash flow was −$174K; the largest uses were operating cash flow ($174K), capital spending ($3K); besides operations, cash came from other financing ($250K), other investing ($4K); the cash balance rose by $82K.

Operating cash flow was −$57 against net income of −$761K. The largest differences: payables +$84K, receivables +$10K, depreciation & amortization +$2K.

Its cash conversion cycle was -138 days (receivables 19 + inventory 0 − payables 158): suppliers fund its working capital.

Free cash flow

Upay: free cash flow by quarterUpay: free cash flow by quarter−$91KQ3 FY25−$23KQ4 FY25−$131KQ1 FY26−$59KQ2 FY26−$71KQ3 FY26−$30KQ4 FY26−$75KQ1 FY27−$1KQ2 FY27
Operating cash flow less capital spending.
Upay: operating cash flow against capital spendingUpay: operating cash flow against capital spendingOperating cash flowCapital spending−$91K$0Q3 FY25−$23K$0Q4 FY25−$131K$0Q1 FY26−$58K$1KQ2 FY26−$71K$12Q3 FY26−$29K$1KQ4 FY26−$74K$1KQ1 FY27−$57$1KQ2 FY27
Latest (Q2 FY27): Operating cash flow −$57, Capital spending $1K.

Capital allocation, year by year

Upay: where the cash came from (up) and went (down), by fiscal yearUpay: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingBuybacksFY22: Operating cash flow $789KFY22: Net borrowing $182KFY22: Capital spending −$4KFY22: Buybacks −$150K$970KFY22FY23: Operating cash flow −$361KFY23: Net borrowing $40KFY23: Asset sales $1KFY23: Capital spending −$8K$41KFY23FY24: Operating cash flow −$146KFY24: Net borrowing −$2KFY24: Shares issued $210KFY24: Asset sales $1KFY24: Capital spending −$24KFY24: Buybacks −$24K$211KFY24FY25: Operating cash flow −$765KFY25: Shares issued $100K$100KFY25FY26: Operating cash flow −$288KFY26: Shares issued $100KFY26: Capital spending −$2K$100KFY26
Over these 5 years operating cash flow totalled −$771K; the largest uses were operating cash flow ($1.6M) and buybacks ($174K). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$117K
Debtnone
Net cash$117K
Cash runway8 months

Upay is burning cash: its operations consume cash, a free cash flow of −$177K a year at the current rate against $117K of cash and investments: a runway of about 8 months before any new financing.

Where the cash came from and went

Upay: sources (+) and uses (−) of cash, Q2 FY27Upay: sources (+) and uses (−) of cash, Q2 FY27Cash drawn (+) / kept (−)−$26KOther financing$25KOther investing$4KExchange rates−$2KCapital spending−$1KOperating cash flow−$57
Upay: sources (+) and uses (−) of cash, TTM to Q2 FY27Upay: sources (+) and uses (−) of cash, TTM to Q2 FY27Other financing$250KOperating cash flow−$174KCash drawn (+) / kept (−)−$82KExchange rates$5KOther investing$4KCapital spending−$3K

From profit to cash

Upay: net income to operating cash flow, Q2 FY27Upay: net income to operating cash flow, Q2 FY27Net income−$770KDepreciation & amortization$2KReceivables$10KPayables$84KOperating cash flow−$57
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q2 FY2719—158-138
Q1 FY2720—205-184
Q4 FY2623—191-168
Q3 FY2624—151-127
Q2 FY2619—161-142
Q1 FY2621—229-208
Q4 FY2524—213-189
Q3 FY2520—139-120

Every quarter

QuarterOperating cash flowCapital spendingShares issuedCash drawn (+) / kept (−)Free cash flow
Q2 FY27−$57−$1K—−$26K−$1K
Q1 FY27−$74K−$1K—$5K−$75K
Q4 FY26−$29K−$1K$50K−$29K−$30K
Q3 FY26−$71K−$12$50K−$32K−$71K
Q2 FY26−$58K−$1K—$8K−$59K
Q1 FY26−$131K——$12K−$131K
Q4 FY25−$23K——−$23K−$23K
Q3 FY25−$91K——$90K−$91K

Upay: income statement and cash flow

Upay, Q2 FY27: revenue $285K (+51% year over year), operating margin -84.7%. The chart follows the revenue to costs, profit and cash.

Upay: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.