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Global Smart Tech (GSMT) Financials

GSMT OTC
Trailing 12 months to August 31, 2026
Revenue $92K YoY not available
Net Income -$73K n/m YoY
EPS (Diluted) Not reported for the trailing 12 months
Operating Cash Flow -$8K n/m YoY
Source SEC Filings (10-K/10-Q) Latest period Q1 FY2027, ended Aug 31, 2026 Reported Currency USD FYE May

Newest figures come from the 10-Q for Q1 FY2027, filed Oct 9, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the GSMT SEC filings page.

Global Smart Tech Inc (GSMT) reported $92K in revenue over the twelve months to Aug 31, 2026. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 3 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).

Rhea AI GSMT FY2026

Revenue expanded sharply, but operations still consume cash while liabilities exceed assets and the accumulated deficit keeps widening.

Revenue expanded from $7K in FY2025 to $79K in FY2026, but operating cash flow remained negative; the larger reported top line therefore did not yet translate into self-funding operations.

The balance sheet became more strained: total liabilities stayed near $460K while total assets fell to $125K, leaving obligations far above the asset base. Equity was -$335K in FY2026, showing the accumulated deficit is embedded in the capital structure, not just the current year's results.

Reported net loss narrowed from $124K in FY2025 to $104K in FY2026, but return on assets worsened to -83.3% as the asset base contracted. Selling, general and administrative expense consumed 82.5% of FY2026 revenue, leaving a heavy overhead load even after the revenue increase.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

We do not publish a peer-relative financial health score for Global Smart Tech Inc, because the score only covers companies whose filings and listing give us what it needs to compare them with their peers. The signals and metrics below are current.

Piotroski F-Score Partial
3/7

Global Smart Tech Inc passes 3 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 1 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, the one computable operating efficiency signal (asset turnover improving) passes.

Earnings Quality No Cash Backing
N/A

Global Smart Tech Inc reported a net loss of $104K while operations used $24K of cash. With neither figure positive, the ratio between the two carries no quality signal.

Key Financial Metrics

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Earnings & Revenue

Revenue
$27K
YoY+85.7%
QoQ+28.8%

Global Smart Tech Inc generated $27K in revenue in Q1 2027. This represents an increase of 85.7% from the same quarter a year earlier. Against the prior quarter it is up 28.8%.

EBITDA
$3K
YoYn/m
QoQn/m

Global Smart Tech Inc's EBITDA was $3K in Q1 2027, measuring earnings before interest, taxes, depreciation, and amortization. The change from the same quarter a year earlier is not meaningful, because that figure was zero or negative. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.

Net Income
-$16K
YoYn/m
QoQn/m

Global Smart Tech Inc reported a net loss of $16K in Q1 2027. The change from the same quarter a year earlier is not meaningful, because that figure was zero or negative. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.

EPS (Diluted)

Not reported for Q1 2027.

Cash & Balance Sheet

Cash & Debt
$453
YoY-11.4%
QoQ+459.3%

Global Smart Tech Inc held $453 in cash as of Q1 2027; no long-term debt figure is on record for that period.

Shares Outstanding
3M
QoQ0.0%

Global Smart Tech Inc had 3M shares outstanding in Q1 2027. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q1 2027.

Dividends Per Share

Not reported for Q1 2027.

Margins & Returns

Operating Margin
-58.1%

Global Smart Tech Inc's operating margin was -58.1% in Q1 2027, reflecting core business profitability. No change is given against Q1 2026: its reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Net Margin
-58.1%

Global Smart Tech Inc's net profit margin was -58.1% in Q1 2027, showing the share of revenue converted to profit. No change is given against Q1 2026: its reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Gross Margin

Not reported for Q1 2027.

Return on Equity

Not reported for Q1 2027.

Capital Allocation

None of these metrics is reported for Q1 2027.

GSMT 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.

GSMT quarterly income statement
MetricQ1'2710-QQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-Q
Revenue$27K+85.7%$21K$14K+1071.0%$29K$15KN/A$1KN/A
SG&A Expenses$13K+11.9%$25K$17K$12K-54.2%$12KN/AN/A$26K
Operating Income-$16Kn/m-$26Kn/m-$25Kn/m-$6Kn/m-$47Kn/m-$18Kn/m-$21Kn/m-$58Kn/m
EBITDA$3Kn/m-$7K-$6Kn/m$12Kn/m-$28Kn/mN/A-$2Kn/m-$39Kn/m
Net Income-$16Kn/m-$26Kn/m-$25Kn/m-$6Kn/m-$47Kn/m-$18K-$21Kn/m-$58Kn/m
EPS (Basic)$0.00-$0.01$0.00n/m$0.00n/m-$0.01n/m$0.00n/m$0.00n/m$0.00n/m

Not reported in any period shown, so not listed: Cost of Revenue, Gross Profit, R&D Expenses, Interest Expense, Income Tax, EPS (Diluted), Diluted Shares (Avg).

GSMT 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.

GSMT quarterly balance sheet
MetricQ1'2710-QQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-Q
Total Assets$140K-28.1%$125K-43.6%$167K-19.7%$196K-13.7%$195K-20.5%$221K-16.3%$208K$227K
Current Assets$43K+81.7%$9K-70.6%$33K$43K$24K$31KN/AN/A
Cash & Equivalents$453-11.4%$81-99.4%$7K$9K$511$13KN/AN/A
Short-Term Investments$0n/m$0n/m$0$0$0$0N/AN/A
Accounts Receivable$0$0n/mN/AN/AN/A$0n/mN/AN/A
Long-Term Investments$0n/m$0n/m$0$0$0$0N/AN/A
Total Liabilities$492K+3.9%$460K+0.1%$477K+4.6%$480K+6.0%$473K+518.2%$460K+13.5%$456K$453K
Current Liabilities$492K+3.9%$460K+0.1%$477K+4.6%$480K$473K$460K+13.5%$456KN/A
Non-Current Liabilities$0n/m$0n/m$0n/m$0$0$0n/m$0N/A
Total Equity-$351Kn/m-$335Kn/m-$310Kn/m-$285Kn/m-$278K-264.9%-$239Kn/m-$248K-$227Kn/m
Retained Earnings-$390Kn/m-$374Kn/m-$349Kn/m-$324Kn/m-$317Kn/m-$271Kn/m-$253K-$232K

Not reported in any period shown, so not listed: Inventory, Goodwill, Long-Term Debt.

GSMT 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.

GSMT quarterly cash flow statement
MetricQ1'2710-QQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-Q
Operating Cash Flow-$8Kn/m-$7Kn/m-$2Kn/m$9Kn/m-$24Kn/m-$14Kn/m-$4Kn/m-$12K
Depreciation & Amortization$19K0.0%$19K0.0%$19K0.0%$19K0.0%$19K0.0%$19K-34.0%$19K0.0%$19K+36.0%
Financing Cash Flow$8K-30.1%$0-100.0%$0-100.0%$0-100.0%$12K+27.9%$27K+164.0%$4Kn/m$12K

Not reported in any period shown, so not listed: Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Investing Cash Flow, Dividends Paid, Share Buybacks.

GSMT 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.

GSMT quarterly financial ratios
MetricQ1'2710-QQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-Q
Operating Margin-58.1%-120.5%-177.5%-22.2%-315.3%N/A-1743.0%N/A
Net Margin-58.1%-120.5%-177.5%-22.2%-315.3%N/A-1743.0%N/A
Return on Assets-11.4%+12.6pp-20.6%-12.4pp-14.9%-4.9pp-3.3%+22.2pp-23.9%-12.7pp-8.2%-10.1%-25.5%
Current Ratio0.090.0x0.020.0x0.070.090.050.07N/AN/A
Asset Turnover0.20+0.1x0.170.08+0.1x0.150.08N/A0.01N/A

Not reported in any period shown, so not listed: Gross Margin, Return on Equity, Debt-to-Equity, Liabilities-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 (-$335K), which causes the debt-to-equity, liabilities-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 (0.02), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Frequently Asked Questions

Global Smart Tech Inc (GSMT) reported $79K in total revenue for fiscal year 2026. This represents a 1052.5% 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.

Global Smart Tech Inc (GSMT) revenue grew by 1052.5% year-over-year, from $7K to $79K in fiscal year 2026.

No, Global Smart Tech Inc (GSMT) reported a net loss of $73K over the trailing 12 months to August 31, 2026. In fiscal year 2026 it reported a net loss of $104K.

Global Smart Tech Inc (GSMT) had EBITDA of -$30K in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization.

Global Smart Tech Inc (GSMT) recorded an outflow of $24K in operating cash flow during fiscal year 2026, representing cash used by core business activities.

Global Smart Tech Inc (GSMT) had $125K in total assets as of fiscal year 2026, including both current and long-term assets.

Global Smart Tech Inc (GSMT) had 3M shares outstanding as of fiscal year 2026.

Global Smart Tech Inc (GSMT) had a current ratio of 0.02 as of fiscal year 2026, which is below 1.0, which may suggest potential liquidity concerns.

Global Smart Tech Inc (GSMT) had a return on assets of -83.3% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.

Global Smart Tech Inc (GSMT) has negative shareholder equity of -$335K as of fiscal year 2026, so no debt-to-equity or liabilities-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.

Global Smart Tech Inc (GSMT) has a Piotroski F-Score of 3 out of 7 computable signals; 2 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.

Global Smart Tech Inc (GSMT) reported a net loss of $104K while operations used $24K 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.

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