Upay posted a net loss of $115,440 for the three months ended May 31, 2026, narrowing from a $141,986 loss a year earlier.
Revenue rose 32.82% to $226,347, driven by higher software development revenue and increased transactional revenue from South African credit-industry clients.
Total expenses increased to $269,811, reflecting higher general and administrative costs.
Negative working capital widened to $380,139 at May 31, 2026, compared with $266,715 at Feb. 28, 2026.
Operating cash outflow improved to $74,222, while financing cash inflow fell to $75,000.
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