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Global Smart Tech (GSMT) 10-Q Filings

GSMT OTC

Here are the 10-Q quarterly reports from Global Smart Tech Inc (GSMT) in our archive since June 2025, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.

A 10-Q covers the quarterly report filed between annual reports, so if you follow GSMT and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full GSMT filings page.

Rhea-AI Summary

Global-Smart.Tech Inc. reported revenue of $27,482 for the three months ended August 31, 2026, compared with $14,803 a year earlier; net loss narrowed to $15,972 from $46,676. Operating expenses were $43,454 versus $61,479, and cash used in operating activities was $7,678 versus $23,945.

At August 31, 2026, cash was $453, accumulated deficit was $390,345, current assets were $43,308 and current liabilities were $491,525. The company owed officer and director Yehor Rodin $442,475 under a related-party loan. Management said the deficit, operating loss and operating cash use raise substantial doubt about the company’s ability to continue as a going concern, and stated additional funding is required for the next twelve months.

During the quarter, Rodin surrendered 3,000,000 common shares for zero consideration, which the company cancelled and retired; 3,134,780 common shares were outstanding at August 31, 2026. Management concluded disclosure controls and procedures were not effective as of that date.

Rhea-AI Summary

Global-Smart.Tech Inc. reported a small but growing cloud-rendering business with ongoing losses and a going concern warning. For the nine months ended February 28, 2026, revenue rose to $57,826 from $1,200 a year earlier, reflecting early-stage growth in its GPU-based rendering services.

The company still operates at a loss, posting a net loss of $78,061 for the nine-month period and an accumulated deficit of $348,666. As of February 28, 2026, it held only $7,177 in cash and had a stockholders’ deficit of $309,619, while relying on a related-party loan with a balance of $434,425. Management states these factors raise substantial doubt about its ability to continue as a going concern and plans to rely on additional equity or debt financing and related-party funding.