Global Smart Tech Inc Financials
This page shows Global Smart Tech Inc (GSMT) 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).
Financing, not operations, is keeping this asset-heavy balance sheet afloat as losses outpace a very small revenue base.
The latest year’s-$124K net loss became a smaller-$39K operating cash outflow because non-cash depreciation, not just cash spending, drove much of the earnings damage. With financing inflows of$52K covering that burn, the clearest operating mechanic is external funding bridging liquidity while the business remains far from self-supporting.
The balance sheet is inside-out: liabilities of
The operating platform looks too small for its asset burden: revenue was only
Financial Health Signals
Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →
Health score ≠ stock price. This rates the quality of Global Smart Tech Inc's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Global Smart Tech Inc has an operating margin of -1810.9%, meaning the company retains $-1811 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses.
Global Smart Tech Inc's current ratio of 0.07 is below the typical benchmark, resulting in a score of 0/100. This tight liquidity could limit financial flexibility if cash inflows slow.
Global Smart Tech Inc passes 1 of 9 financial strength tests. 1 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution).
For every $1 of reported earnings, Global Smart Tech Inc generates $0.31 in operating cash flow (-$39K OCF vs -$124K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Earnings & Revenue
Global Smart Tech Inc generated $7K in revenue in fiscal year 2025.
Global Smart Tech Inc's EBITDA was -$50K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 191.5% from the prior year.
Global Smart Tech Inc reported -$124K in net income in fiscal year 2025. This represents a decrease of 36.1% from the prior year.
Cash & Balance Sheet
Global Smart Tech Inc held $13K in cash against $0 in long-term debt as of fiscal year 2025.
Global Smart Tech Inc had 6M shares outstanding in fiscal year 2025. This represents an increase of 17.9% from the prior year.
Margins & Returns
Global Smart Tech Inc's operating margin was -1810.9% in fiscal year 2025, reflecting core business profitability.
Global Smart Tech Inc's net profit margin was -1810.9% in fiscal year 2025, showing the share of revenue converted to profit.
Capital Allocation
GSMT Income Statement
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $14K-51.5% | $29K+95.7% | $15K | N/A | $1K | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $17K+43.8% | $12K-1.0% | $12K | N/A | N/A | $26K | N/A | N/A |
| Operating Income | -$25K-287.4% | -$6K+86.2% | -$47K | N/A | -$21K+63.8% | -$58K-110.0% | -$28K | N/A |
| Interest Expense | N/A | N/A | N/A | N/A | N/A | 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 | -$25K-287.4% | -$6K+86.2% | -$47K | N/A | -$21K+63.8% | -$58K-110.0% | -$28K | N/A |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
GSMT Balance Sheet
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $167K-14.6% | $196K+0.4% | $195K-11.7% | $221K+6.1% | $208K-8.2% | $227K-7.6% | $245K-7.0% | $264K |
| Current Assets | $33K-23.4% | $43K+81.4% | $24K-23.7% | $31K | N/A | N/A | N/A | N/A |
| Cash & Equivalents | $7K-21.8% | $9K+1695.9% | $511-96.1% | $13K | N/A | N/A | N/A | N/A |
| Inventory | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | N/A | N/A | N/A | $0 | N/A | N/A | N/A | $0 |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $477K-0.8% | $480K+676.9% | -$83K-118.1% | $460K+0.9% | $456K+0.5% | $453K+492.4% | $77K-81.1% | $405K |
| Current Liabilities | $477K-0.8% | $480K+1.5% | $473K+2.9% | $460K+0.9% | $456K | N/A | N/A | $405K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | -$310K-8.8% | -$285K-202.3% | $278K+216.5% | -$239K+3.6% | -$248K-9.2% | -$227K-234.3% | $169K+219.5% | -$141K |
| Retained Earnings | -$349K-7.7% | -$324K-2.0% | -$317K-17.2% | -$271K-7.1% | -$253K-9.0% | -$232K-33.3% | -$174K-18.8% | -$146K |
GSMT Cash Flow Statement
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$2K-123.1% | $9K+136.2% | -$24K-70.9% | -$14K-264.5% | -$4K+68.1% | -$12K-34.1% | -$9K+11.9% | -$10K |
| 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 | N/A | N/A | N/A |
| Financing Cash Flow | $0 | $0-100.0% | $12K-57.3% | $27K+601.2% | $4K-68.1% | $12K+34.1% | $9K-11.9% | $10K |
| 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 |
GSMT Financial Ratios
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | -177.5%-155.3pp | -22.2%+293.1pp | -315.3% | N/A | -1743.0% | N/A | N/A | N/A |
| Net Margin | -177.5%-155.3pp | -22.2%+293.1pp | -315.3% | N/A | -1743.0% | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | -16.8% | N/A | N/A | N/A | -16.3% | N/A |
| Return on Assets | -14.9%-11.6pp | -3.3%+20.7pp | -23.9% | N/A | -10.1%+15.5pp | -25.5%-14.3pp | -11.2% | N/A |
| Current Ratio | 0.07-0.0 | 0.09+0.0 | 0.05-0.0 | 0.07 | N/A | N/A | N/A | N/A |
| Debt-to-Equity | -1.54+0.1 | -1.69-1.4 | -0.30+1.6 | -1.93-0.1 | -1.84+0.2 | -2.00-2.5 | 0.45+3.3 | -2.87 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Note: Shareholder equity is negative (-$239K), 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 (0.07), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.
Frequently Asked Questions
What is Global Smart Tech Inc's annual revenue?
Global Smart Tech Inc (GSMT) reported $7K in total revenue for fiscal year 2025. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
Is Global Smart Tech Inc profitable?
No, Global Smart Tech Inc (GSMT) reported a net income of -$124K in fiscal year 2025, with a net profit margin of -1810.9%.
What is Global Smart Tech Inc's EBITDA?
Global Smart Tech Inc (GSMT) had EBITDA of -$50K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
What is Global Smart Tech Inc's operating margin?
Global Smart Tech Inc (GSMT) had an operating margin of -1810.9% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is Global Smart Tech Inc's net profit margin?
Global Smart Tech Inc (GSMT) had a net profit margin of -1810.9% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is Global Smart Tech Inc's operating cash flow?
Global Smart Tech Inc (GSMT) generated -$39K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Global Smart Tech Inc's total assets?
Global Smart Tech Inc (GSMT) had $221K in total assets as of fiscal year 2025, including both current and long-term assets.
What is Global Smart Tech Inc's current ratio?
Global Smart Tech Inc (GSMT) had a current ratio of 0.07 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.
What is Global Smart Tech Inc's debt-to-equity ratio?
Global Smart Tech Inc (GSMT) had a debt-to-equity ratio of -1.93 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Global Smart Tech Inc's return on assets (ROA)?
Global Smart Tech Inc (GSMT) had a return on assets of -56.3% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Global Smart Tech Inc's cash runway?
Based on fiscal year 2025 data, Global Smart Tech Inc (GSMT) had $13K in cash against an annual operating cash burn of $39K. This gives an estimated cash runway of approximately 4 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 Global Smart Tech Inc's debt-to-equity ratio negative or unusual?
Global Smart Tech Inc (GSMT) has negative shareholder equity of -$239K 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 Global Smart Tech Inc's Piotroski F-Score?
Global Smart Tech Inc (GSMT) has a Piotroski F-Score of 1 out of 9, indicating weak 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 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Global Smart Tech Inc's earnings high quality?
Global Smart Tech Inc (GSMT) has an earnings quality ratio of 0.31x, 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.
How financially healthy is Global Smart Tech Inc?
Global Smart Tech Inc (GSMT) scores 0 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.