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GLOBAL SMART TECH INC (GSMT) Financials

GSMT
FY2026 annual
Revenue $79K +1052.5% YoY
Net Income -$104K +16.6% YoY
EPS (Diluted) Not reported for FY2026
Operating Cash Flow -$24K +37.4% YoY
Source SEC Filings (10-K/10-Q) Latest period FY2026, ended May 31, 2026 Reported Currency USD FYE May

Newest figures come from the 10-K for FY2026, filed Aug 13, 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 $79K in revenue for fiscal year 2026, up 1052.5% from the prior fiscal year. 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 expansion without operating conversion leaves a liability-heavy balance sheet as the dominant business mechanic.

Revenue expanded 11.5x from FY2025 to FY2026, yet the operating loss remained larger than FY2026 revenue of $79K; volume growth has not absorbed the cost base. That combination produced a -131.1% operating margin, making the growth look more like scale without operating conversion than operating leverage.

FY2026 liabilities were $460K against $125K of assets, making the balance sheet obligation-heavy rather than asset-backed. Negative equity reached -$335K and the current ratio was 0.0x, indicating little current-asset coverage for near-term obligations.

Operating cash flow improved from -$39K in FY2025 to -$24K in FY2026, but operations still consumed cash. The net loss narrowed from -$124K to -$104K, so earnings and cash conversion moved together directionally without reaching positive generation.

[ NOT FINANCIAL ADVICE ]

Financial Health Signals

Financial health score not available

GLOBAL SMART TECH INC 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.

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, both operating efficiency signals pass.

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
$21K
QoQ+51.8%

GLOBAL SMART TECH INC generated $21K in revenue in Q4 2026. Against the prior quarter it is up 51.8%.

EBITDA
-$7K
QoQ-11.9%

GLOBAL SMART TECH INC's EBITDA was -$7K in Q4 2026, measuring earnings before interest, taxes, depreciation, and amortization. Against the prior quarter it is down 11.9%.

Net Income
-$26K
QoQ-3.1%

GLOBAL SMART TECH INC reported -$26K in net income in Q4 2026. Against the prior quarter it is down 3.1%.

EPS (Diluted)

Not reported for Q4 2026.

Cash & Balance Sheet

Cash & Debt
$81
YoY-99.4%
QoQ-98.9%

GLOBAL SMART TECH INC held $81 in cash as of Q4 2026; long-term debt is not reported for that period.

Shares Outstanding
3M

GLOBAL SMART TECH INC had 3M shares outstanding in Q4 2026.

Free Cash Flow

Not reported for Q4 2026.

Dividends Per Share

Not reported for Q4 2026.

Margins & Returns

Gross Margin

Not reported for Q4 2026.

Operating Margin

Not shown for Q4 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Net Margin

Not shown for Q4 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Return on Equity

Not reported for Q4 2026.

Capital Allocation

None of these metrics is reported for Q4 2026.

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
MetricQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-QQ1'2510-Q
Revenue$21K$14K+1071.0%$29K$15KN/A$1KN/AN/A
SG&A Expenses$25K$17K$12K-54.2%$12KN/AN/A$26KN/A
Operating Income-$26K-$25K-19.3%-$6K+88.9%-$47K-69.4%N/A-$21K+26.7%-$58K-180.3%-$28K-98.2%
EBITDA-$7K-$6K-170.2%$12K+130.8%-$28K-212.5%N/A-$2K+76.3%-$39K-461.5%-$9K
Net Income-$26K-$25K-19.3%-$6K+88.9%-$47K-69.4%N/A-$21K-51.8%-$58K-180.3%-$28K-98.2%
EPS (Basic)-$0.01$0.00$0.00-$0.010.0%$0.00+100.0%$0.00+100.0%$0.00-$0.01

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
MetricQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-QQ1'2510-Q
Total Assets$125K-43.6%$167K-19.7%$196K-13.7%$195K-20.5%$221K-16.3%$208K$227K$245K
Current Assets$9K-70.6%$33K$43K$24K$31KN/AN/AN/A
Cash & Equivalents$81-99.4%$7K$9K$511$13KN/AN/AN/A
Short-Term Investments$0$0$0$0$0N/AN/AN/A
Accounts Receivable$0N/AN/AN/A$0N/AN/AN/A
Long-Term Investments$0$0$0$0$0N/AN/AN/A
Total Liabilities$460K+0.1%$477K+4.6%$480K+6.0%-$83K-208.8%$460K+13.5%$456K$453K$77K
Current Liabilities$460K+0.1%$477K+4.6%$480K$473K$460K+13.5%$456KN/AN/A
Non-Current Liabilities$0$0$0-$556K$0$0N/AN/A
Total Equity-$335K-40.4%-$310K-25.1%-$285K-25.6%$278K+64.9%-$239K-69.1%-$248K-119.2%-$227K-168.6%$169K+364.9%
Retained Earnings-$374K-38.3%-$349K-38.1%-$324K-39.8%-$317K-82.6%-$271K-85.1%-$253K-$232K-$174K

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
MetricQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-QQ1'2510-Q
Operating Cash Flow-$7K+49.4%-$2K+48.0%$9K+171.8%-$24K-166.1%-$14K-37.2%-$4K-$12K-$9K
Depreciation & Amortization$19K$19K0.0%$19K0.0%$19K0.0%N/A$19K0.0%$19K+36.0%$19K+33.5%
Financing Cash Flow$0-100.0%$0-100.0%$0-100.0%$12K+27.9%$27K+164.0%$4K$12K$9K

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
MetricQ4'2610-KQ3'2610-QQ2'2610-QQ1'2610-QQ4'2510-KQ3'2510-QQ2'2510-QQ1'2510-Q
Operating Margin-120.5%-177.5%-22.2%-315.3%N/A-1743.0%N/AN/A
Net Margin-120.5%-177.5%-22.2%-315.3%N/A-1743.0%N/AN/A
Return on EquityN/AN/AN/A-16.8%-0.5ppN/AN/AN/A-16.3%
Return on Assets-20.6%-14.9%-4.9pp-3.3%+22.2pp-23.9%-12.7ppN/A-10.1%-25.5%-11.2%
Current Ratio0.020.0x0.070.090.050.07N/AN/AN/A
Debt-to-EquityN/AN/AN/AN/AN/AN/AN/A0.45
Asset Turnover0.170.08+0.1x0.150.08N/A0.01N/AN/A

Not reported in any period shown, so not listed: Gross Margin, 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 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 (0.02), 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 $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.

How fast is GLOBAL SMART TECH INC's revenue growing?

GLOBAL SMART TECH INC (GSMT) revenue grew by 1052.5% year-over-year, from $7K to $79K in fiscal year 2026.

Is GLOBAL SMART TECH INC profitable?

No, GLOBAL SMART TECH INC (GSMT) reported a net income of -$104K in fiscal year 2026.

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 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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