XML 218 R39.htm IDEA: XBRL DOCUMENT
v3.25.2

Stock Based Compensation (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Jun. 30, 2024
Stock Based Compensation |  |
Schedule of stock option activity |
|  | March 31, 2025 |
Dividend rate |  |  | - |
Risk free interest rate |  |  | 4.31 | %
Expected term |  | 5-10 |
Expected volatility |  |  | 149 | %
Grant date stock price |  | $ | 3.46 |
|  | March 31, 2024 |
Dividend rate |  |  | - |
Risk free interest rate |  |  | 3.95 | %
Expected term |  |  | 1 |
Expected volatility |  |  | 63 | %
Grant date stock price |  | $ | 29.40 |
|  |  |  |  | Weighted |  |  | Average |  |  |  |
|  |  |  |  | Average |  |  | Remaining |  |  | Aggregated |
|  | Options |  |  | Exercise |  |  | Contractual |  |  | Intrinsic |
|  | Outstanding |  |  | Price |  |  | Life (Years) |  |  | Value |
Outstanding at June 30, 2022 |  |  | 213,994 |  |  | $ | 61.00 |  |  |  | 7.42 |  |  | $ | 4,919,182 |
Granted |  |  | 52,150 |  |  |  | 92.60 |  |  |  | 10 |  |  |  | - |
Forfeited |  |  | (24,180 | ) |  |  | 30.60 |  |  |  | - |  |  |  | - |
Outstanding at June 30, 2023 |  |  | 241,964 |  |  | $ | 66.20 |  |  |  | 6.23 |  |  | $ | 1,342,280 |
Granted |  |  | 23,900 |  |  |  | 26.59 |  |  |  | 5 |  |  |  | - |
Forfeited |  |  | (65,150 | ) |  |  | 79.56 |  |  |  | - |  |  |  | - |
Outstanding at June 30, 2024 |  |  | 200,714 |  |  | $ | 57.40 |  |  |  | 5.83 |  |  | $ | 0.00 |
Options exercisable at June 30, 2024 (vested) |  |  | 196,972 |  |  |  | 58.20 |  |  |  | 5.85 |  |  | $ | 0.00 |
Options exercisable at June 30, 2023(vested) |  |  | 217,490 |  |  |  | 62.40 |  |  |  | 6.41 |  |  | $ | 3,131,855 |
Schedule of assumptions |  |
|  | June 30, 2024 |  |  | June 30, 2023 |
Dividend rate |  |  | - |  |  |  | - |
Risk free interest rate |  | 3.95%-4.53 | % |  | 2.70%-4.38 | %
Expected term |  |  | 5 |  |  |  | 6.5 |
Expected volatility |  | 58%-107 | % |  | 68%-117 | %
Grant date stock price |  | $ | 0.53-1.47 |  |  | $ | 1.62 – 5.30 |
Schedule of Stock Option Granted |
|  |  |  |  | Weighted |  |  | Average |  |  |  |
|  |  |  |  | Average |  |  | Remaining |  |  | Aggregated |
|  | Options |  |  | Exercise |  |  | Contractual |  |  | Intrinsic |
|  | Outstanding |  |  | Price |  |  | Life (Years) |  |  | Value |
Outstanding at June 30, 2024 |  |  | 217,490 |  |  | $ | 57.40 |  |  |  | 5.83 |  |  | $ | - |
Exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Forfeited |  |  | (181,137 | ) |  |  | 58.51 |  |  |  | - |  |  |  | - |
Granted |  |  | 85,000 |  |  |  | 3.46 |  |  |  | 9.22 |  |  |  | - |
Options outstanding at March 31, 2025 |  |  | 121,353 |  |  | $ | 18.26 |  |  |  | 7.40 |  |  |  | - |
Options exercisable at March 31, 2025 (vested) |  |  | 106,457 |  |  | $ | 20.28 |  |  |  | 7.60 |  |  | $ | - |
|  |  |  |  | Weighted |  |  | Average |  |  |  |
|  |  |  |  | Average |  |  | Remaining |  |  | Aggregated |
|  | Options |  |  | Exercise |  |  | Contractual |  |  | Intrinsic |
|  | Outstanding |  |  | Price |  |  | Life (Years) |  |  | Value |
Outstanding at June 30, 2023 |  |  | 241,964 |  |  | $ | 66.20 |  |  |  | 6.23 |  |  | $ | 1,342,280 |
Exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Forfeited |  |  | (26,000 | ) |  |  | 86.80 |  |  |  | - |  |  |  | - |
Granted |  |  | 20,000 |  |  |  | 29.40 |  |  |  | 1 |  |  |  | - |
Options outstanding at March 31, 2024 |  |  | 235,964 |  |  | $ | 67.20 |  |  |  | 5.44 |  |  |  | - |
Options exercisable at March 31, 2024 (vested) |  |  | 227,868 |  |  | $ | 58.40 |  |  |  | 5.50 |  |  | $ | - |

X
- References No definition available. + Details
Name: | upxi_ScheduleOfShareBasedCompensationStockOptionsActivityGrantedTableTextBlock
Namespace Prefix: | upxi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (j) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration