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Upay

UPYY · OTC

2 reporting failures in the last 12 months

Companies at this level ended the following year delisted, bankrupt, restated or silent 13.1% of the time, against 4.0% for companies with a clean record.

$12Mpublic float
2026-10-15most recent failure

Score over time

0123202220232024202520262022-01-01 · score 12021-06-02 filed late (10-K) · auditor2022-04-01 · score 12021-06-02 filed late (10-K) · auditor2022-07-01 · score 12022-05-27 filed late (10-K) · accounts not ready2022-10-01 · score 12022-05-27 filed late (10-K) · accounts not ready2023-01-01 · score 12022-05-27 filed late (10-K) · accounts not ready2023-04-01 · score 22023-01-17 filed late (10-Q) · auditor2022-05-27 filed late (10-K) · accounts not ready2023-07-01 · score 22023-05-30 filed late (10-K) · auditor2023-01-17 filed late (10-Q) · auditor2023-10-01 · score 22023-05-30 filed late (10-K) · auditor2023-01-17 filed late (10-Q) · auditor2024-01-01 · score 22023-05-30 filed late (10-K) · auditor2023-01-17 filed late (10-Q) · auditor2024-04-01 · score 22024-01-16 filed late (10-Q) · auditor2023-05-30 filed late (10-K) · auditor2024-07-01 · score 22024-05-29 filed late (10-K) · auditor2024-01-16 filed late (10-Q) · auditor2024-10-01 · score 22024-05-29 filed late (10-K) · auditor2024-01-16 filed late (10-Q) · auditor2025-01-01 · score 32024-10-15 filed late (10-Q) · auditor2024-05-29 filed late (10-K) · auditor2024-01-16 filed late (10-Q) · auditor2025-04-01 · score 22024-10-15 filed late (10-Q) · auditor2024-05-29 filed late (10-K) · auditor2025-07-01 · score 12024-10-15 filed late (10-Q) · auditor2025-10-01 · score 22025-07-16 filed late (10-Q) · auditor2024-10-15 filed late (10-Q) · auditor2026-01-01 · score 12025-07-16 filed late (10-Q) · auditor2026-04-01 · score 12025-07-16 filed late (10-Q) · auditor2026-07-01 · score 22026-05-29 filed late (10-K) · auditor2025-07-16 filed late (10-Q) · auditor2026-10-01 · score 12026-05-29 filed late (10-K) · auditor

Hover or tap a dot to see the filings behind that score.

Why they said they were late

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report

NT 10-Q, filed 2026-10-15 · auditor

What it filed

2026-10-15filed late (10-Q)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report

2026-05-29filed late (10-K)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report

2025-07-16filed late (10-Q)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report

2024-10-15filed late (10-Q)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report

2024-05-29filed late (10-K)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-K because the Registrant’s auditor has not completed their review of the Registrant’s financial statements and the 10-K Report

2024-01-16filed late (10-Q)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report

2023-05-30filed late (10-K)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-K because the Registrant’s auditor has not completed their review of the Registrant’s financial statements and the 10-K Report

2023-01-17filed late (10-Q)auditor SEC →

The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrant’s auditor has not completed their review of the Registrant’s financial statements and the 10-Q Report

2022-05-27filed late (10-K)accounts not ready SEC →

The Registrant is unable to file, without reasonable effort and effort and expense its Form 10-K because the Registrant’s audit has not been completed their review of the Registrant’s financial statements and the 10-K Report

2021-06-02filed late (10-K)auditor SEC →

The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Report because the Registrant’s auditor has not completed their review of the financial statements and the 10-K Report

About this score

reportingrisk.com scores every active US filer on three things a company tells the SEC about itself: late-filing notices on Form NT, 8-K item 4.02 (past accounts declared unreliable) and 4.01 (auditor changes). 1,012 are flagged today.

Every score is frozen and checked twelve months later. Across 91,452 of them, a company scoring 4 or more ended that year delisted, bankrupt, restated or silent 17.2% of the time, against 4.0% for a clean record. Scores before 2026-09-27 were reconstructed from the filing history as it stood at each date, so the record is a backtest rather than years of live calls.

See the ledger → Every company the score flagged that later failed, what it told the SEC on the way down, and the ones it missed.

Every item above is a filing this company made with the SEC.
Snapshot 2026-11-04 · data from SEC EDGAR (public domain) · not investment advice

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