Income statement, balance sheet and cash flow statement for the last 2 fiscal years, taken from the XBRL data E-Smart Corp. files with the SEC in its annual reports.
In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.
Income statement
FY2024
FY2025
Revenue
0.01
0.03
Gross profit
0.01
0.03
General and administrative
0.05
0.09
Operating expenses
-0.05
-0.09
Operating income
-0.03
-0.06
Interest expense
-0.01
-0.01
Other non-operating income
-0.01
-0.01
Net income
-0.04
-0.07
EBITDA
-0.01
-0.02
EPS, diluted
-0.01
-0.01
Shares, diluted (weighted)
4.5
5.51
Balance sheet
FY2024
FY2025
Cash and equivalents
0
0.01
Other current assets
0.02
Total current assets
0
0.03
Intangible assets
0.17
0.11
Other non-current assets
0.17
Total assets
0.15
0.14
Accounts payable
0
Total current liabilities
0.18
0.2
Total liabilities
0.18
0.2
Paid-in capital
0.01
0.04
Retained earnings
-0.04
-0.11
Shareholders' equity
-0.03
-0.06
Total equity
-0.03
-0.06
Total liabilities and equity
0.15
0.14
Shares outstanding
4.5
5.8
Cash flow statement
FY2024
FY2025
Net income
-0.04
-0.07
Depreciation and amortization
0.02
0.03
Change in payables
-0
0
Cash from operations
-0.01
-0.04
Cash from investing
-0.16
Cash from financing
0.17
0.05
Net change in cash
0
0.01
Key metrics
Worked out from the statements above. Latest values use the trailing twelve months to May 31, 2026; growth uses fiscal years. Valuation uses the share price of $0.50 on June 17, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
100.0%
Gross profit / revenue.
Operating margin
-158.8%
Operating income / revenue.
EBITDA margin
-84.7%
EBITDA (operating income + depreciation and amortization) / revenue.
Net margin
-181.0%
Net income / revenue.
Operating cash flow margin
-106.7%
Cash from operations / revenue.
Return on assets (ROA)
-78.9%
Net income / average total assets.
D&A / revenue
74.1%
Depreciation and amortization / revenue.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
145.4%
Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y
153.0%
Gross profit vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
-5.5%
Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y
22.5%
Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share
$0.01
Revenue / diluted weighted shares.
Operating cash flow per share
-$0.01
Cash from operations / diluted weighted shares.
Book value per share
-$0.04
Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Market cap + total debt - cash - short-term investments.
P/S
40.5x
Market cap / revenue.
EV/Sales
40.5x
Enterprise value / revenue.
Earnings yield
-4.5%
Net income / market cap (the inverse of P/E).
What was E-Smart Corp.'s revenue in fiscal 2025?
E-Smart Corp. reported revenue of $29.3K for fiscal 2025, 145.4% higher than the year before.
Was E-Smart Corp. profitable in fiscal 2025?
No. It reported a net loss of $68.0K.
Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.