Withheld: cost revenue could not be reconciled with the rest of this filer’s statement.
E-Smart Corp. (ESMR) reported revenue of $7.95K and net income of -$24.32K for the fiscal year ended 2026-05-31. This page shows 10 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 | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $7.95K | $20.15K | $9.61K | $9.19K | $9.76K | $5.90K | $4.45K | $4.94K | $4.10K | $2.90K |
| Cost of revenue | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Gross profit | Unavailable | Unavailable | Unavailable | $9.19K | $9.76K | $5.88K | $4.42K | $4.66K | $4.01K | $2.90K |
| Operating income | -$21.45K | -$40.00K | -$19.58K | $6.57K | -$31.83K | -$20.72K | -$12.16K | -$7.40K | -$7.67K | -$4.36K |
| Net income | -$24.32K | -$42.49K | -$22.01K | $3.92K | -$34.42K | -$23.01K | -$14.51K | -$14.31K | -$7.67K | -$4.36K |
| Research & development | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Weighted-average diluted shares | shares 3.80M | shares 5.05M | shares 5.80M | Unavailable | shares 5.80M | shares 5.71M | shares 4.72M | Unavailable | shares 4.50M | shares 4.50M |
| Pretax income | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Income tax expense | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Diluted EPS | $-0.01 | $-0.01 | $0.00 | Unavailable | $-0.01 | $0.00 | $0.00 | Unavailable | $0.00 | $0.00 |
| Selling, general & administrative | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| General & administrative | $29.40K | $60.16K | $29.19K | $2.62K | $41.58K | $26.61K | $16.58K | $12.06K | $11.68K | $7.26K |
| Selling & marketing | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
Balance
| Metric | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & equivalents | $506 | $1.14K | $4.00K | $6.82K | $4.36K | $763 | $3.94K | $546 | $5 | $116 |
| Total assets | $107.58K | $128.53K | $140.86K | $141.28K | $149.10K | $145.55K | $162.52K | $149.49K | $157.20K | $156.76K |
| Current assets | $19.47K | $31.73K | $35.37K | $27.10K | $4.36K | $763 | $3.94K | $546 | $5 | $116 |
| Total liabilities | $248.33K | $247.82K | $220.15K | $200.99K | $215.38K | $180.00K | $182.53K | $180.30K | $180.60K | $172.50K |
| Current liabilities | Unavailable | $247.82K | $220.15K | $200.99K | $215.38K | $180.00K | $182.53K | $180.30K | $180.60K | $172.50K |
| Total equity incl. NCI | -$140.74K | -$119.29K | -$79.29K | -$59.71K | -$66.28K | -$34.45K | -$20.02K | -$30.81K | -$23.41K | -$15.74K |
| Temporary (mezzanine) equity | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Inventory | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Accounts receivable | $0 | $0 | Unavailable | $0 | $2.50K | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Goodwill | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Long-term debt | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Accounts payable | $99 | $99 | $3.95K | $198 | $10.20K | Unavailable | Unavailable | Unavailable | $3.59K | $4.00K |
Cash flow
| Metric | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating cash flow | -$9.08K | -$34.57K | -$10.10K | $3.72K | -$21.64K | -$6.47K | -$19.06K | $541 | -$3.11K | Unavailable |
| Capital expenditures | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Investing cash flow | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | $0 | -$8.80K | Unavailable |
| Financing cash flow | $8.45K | $31.71K | $7.27K | -$1.26K | $25.24K | $3.29K | $22.46K | $0 | $11.80K | Unavailable |
| Net change in cash | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Stock-based compensation | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Common dividends paid | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Common share repurchases | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Depreciation & amortization | $8.69K | $8.69K | $8.69K | $8.69K | $8.69K | $8.69K | $8.69K | $8.25K | $11.00K | Unavailable |
Derived
| Metric | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 | 2025-05-31 | 2025-02-28 | 2024-11-30 | 2024-08-31 | 2024-05-31 | 2024-02-29 |
|---|---|---|---|---|---|---|---|---|---|---|
| Free cash flow | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Gross margin | Unavailable | Unavailable | Unavailable | 100.0% | 100.0% | 99.8% | 99.3% | 94.3% | 97.7% | 100.0% |
| Operating margin | -269.8% | -198.5% | -203.8% | 71.5% | -326.2% | -351.6% | -273.2% | -150.1% | -187.0% | -150.3% |
| FCF margin | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| SBC / revenue | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Current ratio | Unavailable | 0.13x | 0.16x | Unavailable | 0.02x | 0.00x | 0.02x | 0.00x | 0.00x | 0.00x |
| Revenue YoY growth | -18.5% | 241.8% | 115.9% | 86.2% | 138.0% | 103.3% | Unavailable | Unavailable | Unavailable | Unavailable |
| Net margin | -305.9% | Unavailable | Unavailable | 42.6% | -352.8% | -390.4% | Unavailable | -289.9% | -187.0% | -150.2% |
| R&D / revenue | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| CapEx / revenue | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Long-term debt / equity | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable |
| Effective tax rate | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | Unavailable | 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
Reconciliation checks needing review
3 periods on this page do not reconcile under this site’s normalization. Read that as a limitation here before an observation about the company: the figures are the filer’s own, the filings linked above are authoritative, and a difference usually means the concepts this site selected do not match how this filer presents its statements. Nothing is adjusted to make a check pass.
Withheld: cost revenue could not be reconciled with the rest of this filer’s statement.
Withheld: cost revenue could not be reconciled with the rest of this filer’s statement.