Flagship explainer

What drives UPAY, INC.’s return on equity?

ROE is five filed business factors multiplied together.

DuPont return on equity factor treeReturn on equity branches into tax burden, interest burden, operating margin, asset turnover, and the equity multiplier.Return on equity286%Tax burden100%net income ÷ pretax incomeInterest burden310%pretax ÷ operating incomeOperating margin−61%operating income ÷ revenueAsset turnover3.23×revenue ÷ average assetsEquity multiplier-0.47×average assets ÷ average equityAs of 2026-02-28 · 1 SEC filing sourceBuy Like Buffett · buylikebuffett.com
DuPont source inputs
InputValueFiscal yearSource
−$1.4MFY2026
Income before tax−$1.4MFY2026
Operating income−$453517FY2026
$746311FY2026
Ending assets$227409FY2026
Beginning assets$234149FY2025
−$513858FY2026
−$468856FY2025
Source: · event Feb 28, 2026 · retrieved Jul 26, 2026 · annual-row source set
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UPYY dupont explainer — Buy Like Buffett · Buy Like Buffett