This page shows E-Smart Corp (ESMR) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 2 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Financial Health Signals
E-Smart Corp passes 4 of 9 financial strength tests. 1 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.
For every $1 of reported earnings, E-Smart Corp generates $0.64 in operating cash flow (-$43K OCF vs -$68K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
E-Smart Corp earns $-5.9 in operating income for every $1 of interest expense (-$58K vs $10K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
E-Smart Corp generated $29K in revenue in fiscal year 2025. This represents an increase of 145.4% from the prior year.
E-Smart Corp's EBITDA was -$23K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 146.0% from the prior year.
E-Smart Corp reported -$68K in net income in fiscal year 2025. This represents a decrease of 65.0% from the prior year.
E-Smart Corp earned $-0.01 per diluted share (EPS) in fiscal year 2025. This represents an increase of 0.0% from the prior year.
Cash & Balance Sheet
E-Smart Corp held $7K in cash against $0 in long-term debt as of fiscal year 2025.
E-Smart Corp had 6M shares outstanding in fiscal year 2025. This represents an increase of 28.9% from the prior year.
Margins & Returns
E-Smart Corp's gross margin was 99.9% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is up 3.0 percentage points from the prior year.
E-Smart Corp's operating margin was -198.5% in fiscal year 2025, reflecting core business profitability. This is up 89.4 percentage points from the prior year.
E-Smart Corp's net profit margin was -232.3% in fiscal year 2025, showing the share of revenue converted to profit. This is up 113.2 percentage points from the prior year.
Capital Allocation
ESMR Income Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $10K+4.6% | $9K-5.8% | $10K+65.5% | $6K+32.4% | $4K | N/A | $4K+41.4% | $3K |
| Cost of Revenue | $10K | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | $10K+4.6% | $9K-5.8% | $10K+65.8% | $6K+33.2% | $4K | N/A | $4K+38.1% | $3K |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $29K+1014.9% | $3K-93.7% | $42K+56.3% | $27K+60.5% | $17K | N/A | $12K+60.8% | $7K |
| Operating Income | -$20K-398.1% | $7K+120.6% | -$32K-53.6% | -$21K-70.4% | -$12K | N/A | -$8K-75.9% | -$4K |
| Interest Expense | $2K-8.2% | $3K+2.1% | $3K+13.4% | $2K-2.9% | $2K | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Net Income | -$22K-662.0% | $4K+111.4% | -$34K-49.6% | -$23K-58.6% | -$15K | N/A | -$8K-76.0% | -$4K |
| EPS (Diluted) | $0.00 | N/A | $-0.01 | $0.00 | $0.00 | N/A | $0.00 | $0.00 |
ESMR Balance Sheet
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $141K-0.3% | $141K-5.2% | $149K+2.4% | $146K-10.4% | $163K+8.7% | $149K-4.9% | $157K+0.3% | $157K |
| Current Assets | $35K+30.5% | $27K+521.8% | $4K+471.2% | $763-80.7% | $4K+622.5% | $546+10820.0% | $5-95.7% | $116 |
| Cash & Equivalents | $4K-41.4% | $7K+56.6% | $4K+471.2% | $763-80.7% | $4K+622.5% | $546+10820.0% | $5-95.7% | $116 |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | $3K | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $220K+9.5% | $201K-6.7% | $215K+19.7% | $180K-1.4% | $183K+1.2% | $180K-0.2% | $181K+4.7% | $172K |
| Current Liabilities | $220K+9.5% | $201K-6.7% | $215K+19.7% | $180K-1.4% | $183K+1.2% | $180K-0.2% | $181K+4.7% | $172K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$79K-32.8% | -$60K+9.9% | -$66K-92.4% | -$34K-72.1% | -$20K+35.0% | -$31K-31.6% | -$23K-48.7% | -$16K |
| Retained Earnings | -$132K-20.0% | -$110K+3.4% | -$114K-43.2% | -$80K-40.6% | -$57K-34.4% | -$42K-51.3% | -$28K-37.9% | -$20K |
ESMR Cash Flow Statement
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$10K-371.2% | $4K+117.2% | -$22K-234.5% | -$6K+66.1% | -$19K-3623.3% | $541+117.4% | -$3K-183.1% | $4K |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | N/A | N/A | $0+100.0% | -$9K+89.5% | -$84K |
| Financing Cash Flow | $7K+679.1% | -$1K-105.0% | $25K+667.6% | $3K-85.4% | $22K | $0-100.0% | $12K-85.3% | $80K |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
ESMR Financial Ratios
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 100.0%0.0pp | 100.0%0.0pp | 100.0%+0.2pp | 99.8%+0.5pp | 99.3% | N/A | 97.7%-2.3pp | 100.0% |
| Operating Margin | -203.8%-275.3pp | 71.5%+397.7pp | -326.2%+25.3pp | -351.6%-78.3pp | -273.2% | N/A | -187.1%-36.7pp | -150.3% |
| Net Margin | -229.1%-271.7pp | 42.6%+395.5pp | -352.8%+37.6pp | -390.4%-64.3pp | -326.1% | N/A | -187.0%-36.8pp | -150.2% |
| Return on Equity | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | -15.6%-18.4pp | 2.8%+25.9pp | -23.1%-7.3pp | -15.8%-6.9pp | -8.9% | N/A | -4.9%-2.1pp | -2.8% |
| Current Ratio | 0.16+0.0 | 0.13+0.1 | 0.02+0.0 | 0.00-0.0 | 0.02+0.0 | 0.000.0 | 0.000.0 | 0.00 |
| Debt-to-Equity | -2.78+0.6 | -3.37-0.1 | -3.25+2.0 | -5.22+3.9 | -9.12-3.3 | -5.85+1.9 | -7.72+3.2 | -10.96 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$60K), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.
Note: The current ratio is below 1.0 (0.13), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Frequently Asked Questions
What is E-Smart Corp's annual revenue?
E-Smart Corp (ESMR) reported $29K in total revenue for fiscal year 2025. This represents a 145.4% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is E-Smart Corp's revenue growing?
E-Smart Corp (ESMR) revenue grew by 145.4% year-over-year, from $12K to $29K in fiscal year 2025.
Is E-Smart Corp profitable?
No, E-Smart Corp (ESMR) reported a net income of -$68K in fiscal year 2025, with a net profit margin of -232.3%.
What is E-Smart Corp's EBITDA?
E-Smart Corp (ESMR) had EBITDA of -$23K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
What is E-Smart Corp's gross margin?
E-Smart Corp (ESMR) had a gross margin of 99.9% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
What is E-Smart Corp's operating margin?
E-Smart Corp (ESMR) had an operating margin of -198.5% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is E-Smart Corp's net profit margin?
E-Smart Corp (ESMR) had a net profit margin of -232.3% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is E-Smart Corp's operating cash flow?
E-Smart Corp (ESMR) generated -$43K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are E-Smart Corp's total assets?
E-Smart Corp (ESMR) had $141K in total assets as of fiscal year 2025, including both current and long-term assets.
What is E-Smart Corp's current ratio?
E-Smart Corp (ESMR) had a current ratio of 0.13 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is E-Smart Corp's debt-to-equity ratio?
E-Smart Corp (ESMR) had a debt-to-equity ratio of -3.37 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is E-Smart Corp's return on assets (ROA)?
E-Smart Corp (ESMR) had a return on assets of -48.2% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is E-Smart Corp's cash runway?
Based on fiscal year 2025 data, E-Smart Corp (ESMR) had $7K in cash against an annual operating cash burn of $43K. This gives an estimated cash runway of approximately 2 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
Why is E-Smart Corp's debt-to-equity ratio negative or unusual?
E-Smart Corp (ESMR) has negative shareholder equity of -$60K as of fiscal year 2025, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.
What is E-Smart Corp's Piotroski F-Score?
E-Smart Corp (ESMR) has a Piotroski F-Score of 4 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are E-Smart Corp's earnings high quality?
E-Smart Corp (ESMR) has an earnings quality ratio of 0.64x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Can E-Smart Corp cover its interest payments?
E-Smart Corp (ESMR) has an interest coverage ratio of -5.9x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.