{"url_path":"/sec/upyy/10-k/2026/item-7a","section_key":"item-7a","section_title":"Item 7A QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK","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":34,"has_tables":true,"body_markdown":"ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK\n\nWe are a smaller reporting company, as defined by Rule 229.10(f) (1) and are not required to provide the information required by this Item.\n\n23"}