Revenue
$29.29K
Fiscal year ended 2025-08-31Operating income
-$58.14K
Fiscal year ended 2025-08-31Free cash flow
Unavailable
Fiscal year ended 2025-08-31E-Smart Corp. (ESMR) reported revenue of $29.29K and net income of -$68.03K for the fiscal year ended 2025-08-31. This page shows 2 annual periods of income statement, balance sheet and cash flow figures normalized from E-Smart Corp.’s SEC filings, each linked to the filing it came from. It is classified by the SEC under Services-Computer Programming Services.
Income
| Metric | 2025-08-31 | 2024-08-31 |
|---|---|---|
| Revenue | $29.29K | $11.94K |
| Cost of revenue | Unavailable | Unavailable |
| Gross profit | $29.25K | $11.56K |
| Operating income | -$58.14K | -$34.36K |
| Net income | -$68.03K | -$41.24K |
| Research & development | Unavailable | Unavailable |
| Weighted-average diluted shares | shares 5.51M | shares 4.50M |
| Pretax income | Unavailable | Unavailable |
| Income tax expense | Unavailable | Unavailable |
| Diluted EPS | $-0.01 | $-0.01 |
| Selling, general & administrative | Unavailable | Unavailable |
| General & administrative | $87.39K | $45.92K |
| Selling & marketing | Unavailable | Unavailable |
Balance
| Metric | 2025-08-31 | 2024-08-31 |
|---|---|---|
| Cash & equivalents | $6.82K | $546 |
| Total assets | $141.28K | $149.49K |
| Current assets | $27.10K | $546 |
| Total liabilities | $200.99K | $180.30K |
| Current liabilities | $200.99K | $180.30K |
| Total equity incl. NCI | -$59.71K | -$30.81K |
| Temporary (mezzanine) equity | Unavailable | Unavailable |
| Inventory | Unavailable | Unavailable |
| Accounts receivable | $0 | Unavailable |
| Goodwill | Unavailable | Unavailable |
| Long-term debt | Unavailable | Unavailable |
| Accounts payable | $198 | Unavailable |
Cash flow
| Metric | 2025-08-31 | 2024-08-31 |
|---|---|---|
| Operating cash flow | -$43.45K | -$10.97K |
| Capital expenditures | Unavailable | Unavailable |
| Investing cash flow | Unavailable | -$157.30K |
| Financing cash flow | $49.73K | $168.59K |
| Net change in cash | Unavailable | Unavailable |
| Stock-based compensation | Unavailable | Unavailable |
| Common dividends paid | Unavailable | Unavailable |
| Common share repurchases | Unavailable | Unavailable |
| Depreciation & amortization | $34.76K | $24.86K |
Derived
| Metric | 2025-08-31 | 2024-08-31 |
|---|---|---|
| Free cash flow | Unavailable | Unavailable |
| Gross margin | 99.9% | 96.9% |
| Operating margin | -198.5% | -287.9% |
| FCF margin | Unavailable | Unavailable |
| SBC / revenue | Unavailable | Unavailable |
| Current ratio | Unavailable | 0.00x |
| Revenue YoY growth | 145.4% | Unavailable |
| Net margin | -232.3% | -345.5% |
| R&D / revenue | Unavailable | Unavailable |
| CapEx / revenue | Unavailable | Unavailable |
| Long-term debt / equity | Unavailable | Unavailable |
| Effective tax rate | Unavailable | Unavailable |
Amounts are abbreviated; the exact reported value is carried in each cell. — means unavailable, not zero. Open ESMR in the interactive workspace to inspect any figure back to its filing.
Source filings
10-Q · Filed 2026-06-29View SEC filing
10-Q · Filed 2026-04-14View SEC filing
10-Q · Filed 2026-01-14View SEC filing
10-K · Filed 2025-11-26View SEC filing
10-Q · Filed 2025-07-14View SEC filing
10-Q · Filed 2025-04-10View SEC filing
Every accounting identity this site checks — the balance sheet, the gross profit bridge and the cash flow statement — reconciles in every period shown.