E-SMART CORP (ESMR) Financials
Newest figures come from the 10-Q for Q3 FY2026, filed Jun 29, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the ESMR SEC filings page.
E-SMART CORP (ESMR) reported $47K in revenue over the twelve months to May 31, 2026. This page shows its 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).
E-Smart’s dominant mechanic is financing dependence: high reported gross margins coexist with overhead-driven losses and negative cash generation.
Revenue expansion from$11.9K to$29.3K did not produce operating leverage: operating losses widened even as sales more than doubled. Gross margin remained near 100%, yet operating cash flow worsened, showing reported gross profitability is not translating into cash.
Negative equity moved from
SG&A nearly doubled from
Financial Health Signals
E-SMART CORP does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
E-SMART CORP passes 5 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 1 of 4 profitability signals pass, all 2 leverage/liquidity signals pass, both operating efficiency signals pass.
E-SMART CORP reported a net loss of $68K while operations used $43K of cash. With neither figure positive, the ratio between the two carries no quality signal.
E-SMART CORP reported an operating loss of $58K against $10K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.
Key Financial Metrics
Earnings & Revenue
E-SMART CORP generated $8K in revenue in Q3 2026. This represents a decrease of 18.5% from the same quarter a year earlier. Against the prior quarter it is down 60.5%.
E-SMART CORP's EBITDA was -$13K in Q3 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 44.8% from the same quarter a year earlier.
E-SMART CORP reported -$24K in net income in Q3 2026. This represents an increase of 29.3% from the same quarter a year earlier. Against the prior quarter it is up 42.8%.
E-SMART CORP earned -$0.01 per diluted share (EPS) in Q3 2026. That is unchanged from the same quarter a year earlier.
Cash & Balance Sheet
E-SMART CORP held $506 in cash as of Q3 2026; long-term debt is not reported for that period.
Not reported for Q3 2026.
Not reported for Q3 2026.
Margins & Returns
E-SMART CORP's gross margin was 100.0% in Q3 2026, indicating the percentage of revenue retained after direct costs. That is unchanged from the same quarter a year earlier. It is unchanged from the prior quarter.
Not shown for Q3 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.
Not shown for Q3 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.
Not reported for Q3 2026.
Capital Allocation
None of these metrics is reported for Q3 2026.
ESMR Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K |
|---|---|---|---|---|---|---|---|---|
| Revenue | $8K-18.5% | $20K+241.8% | $10K+115.9% | $9K | $10K+138.0% | $6K+103.3% | $4K | N/A |
| Cost of Revenue | N/A | N/A | $10K | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | $8K-18.5% | $20K+242.4% | $10K+117.4% | $9K | $10K+143.5% | $6K+102.9% | $4K | N/A |
| SG&A Expenses | $29K-29.3% | $60K+126.1% | $29K+76.1% | $3K | $42K+256.2% | $27K+266.5% | $17K+36.1% | N/A |
| Operating Income | -$21K+32.6% | -$40K-93.0% | -$20K-61.0% | $7K | -$32K-315.0% | -$21K-375.3% | -$12K+0.2% | N/A |
| EBITDA | -$13K+44.8% | N/A | -$11K-213.8% | $15K | -$23K-4082.1% | -$12K-583.3% | -$3K | N/A |
| Interest Expense | $3K+210.6% | $2K+8.4% | $2K+3.2% | $8K | -$3K | $2K | $2K | N/A |
| Net Income | -$24K+29.3% | -$42K-84.6% | -$22K-51.7% | $4K | -$34K-348.9% | -$23K-428.3% | -$15K-19.4% | N/A |
| EPS (Diluted) | -$0.010.0% | -$0.01 | $0.00 | $0.00 | -$0.01 | $0.00 | $0.00 | $0.00 |
| Diluted Shares (Avg) | 4M-34.5% | 5M-11.6% | 6M+22.9% | N/A | 6M+28.9% | 6M+26.8% | 5M+4.9% | N/A |
Not reported in any period shown, so not listed: R&D Expenses, Income Tax, EPS (Basic).
ESMR Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $108K-27.8% | $129K-11.7% | $141K-13.3% | $141K-5.5% | $149K-5.2% | $146K-7.2% | $163K | $149K+793.8% |
| Current Assets | $19K+346.8% | $32K+4058.5% | $35K+796.7% | $27K+4863.2% | $4K+87060.0% | $763+557.8% | $4K | $546+142.7% |
| Cash & Equivalents | $506-88.4% | $1K+49.1% | $4K+1.4% | $7K+1150.0% | $4K+87060.0% | $763+557.8% | $4K+1350.4% | $546+142.7% |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Accounts Receivable | $0-100.0% | $0 | N/A | $0 | $3K | N/A | N/A | N/A |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $248K+15.3% | $248K+37.7% | $220K+20.6% | $201K+11.5% | $215K+19.3% | $180K+4.3% | $183K | $180K+1265.5% |
| Current Liabilities | N/A | $248K+37.7% | $220K+20.6% | $201K+11.5% | $215K+19.3% | $180K+4.3% | $183K | $180K+11919.8% |
| Non-Current Liabilities | N/A | $0 | $0 | $0 | $0 | $0 | $0 | $0-100.0% |
| Total Equity | -$141K-112.4% | -$119K-246.3% | -$79K-296.1% | -$60K-93.8% | -$66K-183.1% | -$34K-118.9% | -$20K-131.8% | -$31K-975.0% |
| Retained Earnings | -$199K-74.4% | -$175K-119.1% | -$132K-133.1% | -$110K-161.2% | -$114K-309.1% | -$80K-294.0% | -$57K | -$42K-4212.1% |
Not reported in any period shown, so not listed: Inventory, Goodwill, Long-Term Debt.
ESMR Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$9K+58.0% | -$35K-434.3% | -$10K+47.0% | $4K+588.2% | -$22K-595.7% | -$6K-272.8% | -$19K-56.9% | $541+3.8% |
| Depreciation & Amortization | $9K0.0% | N/A | $9K0.0% | $9K+5.3% | $9K+5.3% | $9K+26.9% | $9K | $8K |
| Investing Cash Flow | N/A | N/A | N/A | N/A | N/A | N/A | N/A | $0+100.0% |
| Financing Cash Flow | $8K-66.5% | $32K+864.4% | $7K-67.6% | -$1K | $25K+113.9% | $3K-95.9% | $22K-70.7% | $0-100.0% |
Not reported in any period shown, so not listed: Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.
ESMR Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-Q | Q3'2510-Q | Q2'2510-Q | Q1'2510-Q | Q4'2410-K |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 100.0%0.0pp | 100.0%+0.2pp | 100.0%+0.7pp | 100.0% | 100.0%+2.3pp | 99.8%-0.2pp | 99.3% | N/A |
| Operating Margin | -269.8% | -198.5% | -203.8% | 71.5% | -326.2% | -351.6% | -273.2% | N/A |
| Net Margin | -305.9% | -210.8% | -229.1% | 42.6% | -352.8% | -390.4% | -326.1% | N/A |
| Return on Assets | -22.6%+0.5pp | -33.1%-17.3pp | -15.6%-6.7pp | 2.8% | -23.1%-18.2pp | -15.8%-13.0pp | -8.9% | N/A |
| Current Ratio | N/A | 0.13+0.1x | 0.16+0.1x | 0.13+0.1x | 0.020.0x | 0.000.0x | 0.02 | 0.00-0.1x |
| Asset Turnover | 0.070.0x | 0.16+0.1x | 0.070.0x | 0.07 | 0.070.0x | 0.040.0x | 0.03 | N/A |
Not reported in any period shown, so not listed: Return on Equity, Debt-to-Equity, FCF Margin.
Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin.
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.
Where E-SMART CORP Ranks
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.
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 cash flow?
E-SMART CORP (ESMR) recorded an outflow of $43K in operating cash flow during fiscal year 2025, representing cash used by 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 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.
Why is E-SMART CORP's debt-to-equity ratio negative or not reported?
E-SMART CORP (ESMR) has negative shareholder equity of -$60K as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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 5 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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 to 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) reported a net loss of $68K while operations used $43K of cash. With neither figure positive, the ratio between the two carries no quality signal. 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) reported an operating loss of $58K against $10K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. 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.