{"url_path":"/sec/upyy/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS, FINANCIAL STATEMENT SCHEDULES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1677897/0001575872-26-000390-index.html","accession_number":"0001575872-26-000390","cik":"0001677897","ticker":"UPYY","issuer_name":"UPAY","edgar_url":"https://www.sec.gov/Archives/edgar/data/1677897/0001575872-26-000390-index.html","primary_entity_key":"0001677897","primary_entity_name":"UPAY"},"word_count":201,"has_tables":true,"body_markdown":"ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES\n\n[31.1*](upyy030_ex31-1.htm)\n\n[Rule 13a-14(a) / 15d-14(a) Certification of Chief Executive Officer](upyy030_ex31-1.htm)\n\n \n\n \n\n[31.2*](upyy030_ex31-2.htm)\n\n[Rule 13a-14(a) / 15d-14(a) Certification of Chief Financial Officer](upyy030_ex31-2.htm)\n\n \n\n \n\n[32.1*](upyy030_ex32-1.htm)\n\n[Section 1350 Certification of Chief Executive Officer](upyy030_ex32-1.htm)\n\n \n\n \n\n[32.2*](upyy030_ex32-2.htm)\n\n[Section 1350 Certification of Chief Financial Officer](upyy030_ex32-2.htm)\n\n \n\n \n\n101.INS*\n\nXBRL Instance Document\n\n \n\n \n\n101.XSD*\n\nXBRL Taxonomy Extension Schema Document\n\n \n\n \n\n101.CAL*\n\nXBRL Taxonomy Calculation Linkbase Document\n\n \n\n \n\n101.DEF*\n\nXBRL Taxonomy Definition Linkbase Document\n\n \n\n \n\n101.LAB*\n\nXBRL Taxonomy Label Linkbase Document\n\n \n\n \n\n101.PRE*\n\nXBRL Taxonomy Presentation Linkbase Document\n\n \n\n*\n\nFiled herewith\n\n34\n\nSignatures\n\nIn accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.\n\nUPAY, Inc.\n\n \n\n \n\n \n\n \n\nBy:\n\n/s/ Jacob C. Folscher\n\n \n\n \n\nJacob C. Fölscher\n\n \n\n \n\nChief Executive Officer/Chief Financial\n\n \n\nOfficer/Chief Accounting Officer\n\n \n\n(Principal Executive Officer/Financial\n\n \n\nOfficer)\n\nDated: June 2, 2026\n\nPursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated:\n\nBy:\n\n/s/ Jacob C. Folscher\n\n \n\n \n\nJacob C. Fölscher\n\n \n\n \n\nChief Executive Officer/Financial\n\n \n\nOfficer/Chief Accounting Officer\n\n \n\nPrincipal Executive Officer/Principal\n\n \n\nFinancial Officer\n\nDated: June 2, 2026\n\nBy:\n\n/s/ Jacob C. Folscher\n\n \n\n \n\nJacob C. Fölscher\n\n \n\n \n\nDirector\n\n \n\n35"}