Global-Smart.Tech Inc. (GSMT) reported revenue of $79.16K and net income of -$103.77K for the fiscal year ended 2026-05-31. This page shows 2 annual periods of income statement, balance sheet and cash flow figures normalized from Global-Smart.Tech Inc.’s SEC filings, each linked to the filing it came from. It is classified by the SEC under Finance Services.
Banks, brokers and insurers present a top line that is not comparable with an operating company’s revenue: it is reported net of interest expense, or as premiums earned, depending on the filer. The figures are the filer’s own and are traceable to the filing; the comparison across classes is what does not hold.
Income
| Metric | 2026-05-31 | 2025-05-31 |
|---|---|---|
| Revenue | $79.16K | $6.87K |
| Cost of revenue | Unavailable | Unavailable |
| Gross profit | Unavailable | Unavailable |
| Operating income | -$103.77K | -$124.37K |
| Net income | -$103.77K | -$124.37K |
| Research & development | Unavailable | Unavailable |
| Weighted-average diluted shares | Unavailable | Unavailable |
| Pretax income | Unavailable | Unavailable |
| Income tax expense | Unavailable | Unavailable |
| Diluted EPS | Unavailable | Unavailable |
| Selling, general & administrative | Unavailable | Unavailable |
| General & administrative | $65.28K | $27.53K |
| Selling & marketing | Unavailable | Unavailable |
Balance
| Metric | 2026-05-31 | 2025-05-31 |
|---|---|---|
| Cash & equivalents | $81 | $12.94K |
| Total assets | $124.65K | $220.90K |
| Current assets | $9.18K | $31.24K |
| Total liabilities | $459.98K | $459.66K |
| Current liabilities | $459.98K | $459.66K |
| Total equity incl. NCI | -$335.33K | -$238.76K |
| Temporary (mezzanine) equity | Unavailable | Unavailable |
| Inventory | Unavailable | Unavailable |
| Accounts receivable | $0 | $0 |
| Goodwill | Unavailable | Unavailable |
| Long-term debt | Unavailable | Unavailable |
| Accounts payable | Unavailable | Unavailable |
Cash flow
| Metric | 2026-05-31 | 2025-05-31 |
|---|---|---|
| Operating cash flow | -$24.38K | -$38.92K |
| Capital expenditures | Unavailable | Unavailable |
| Investing cash flow | Unavailable | Unavailable |
| Financing cash flow | $11.51K | $51.86K |
| Net change in cash | -$12.86K | $12.94K |
| Stock-based compensation | Unavailable | Unavailable |
| Common dividends paid | Unavailable | Unavailable |
| Common share repurchases | Unavailable | Unavailable |
| Depreciation & amortization | $74.20K | $74.20K |
Derived
| Metric | 2026-05-31 | 2025-05-31 |
|---|---|---|
| Free cash flow | Unavailable | Unavailable |
| Gross margin | Unavailable | Unavailable |
| Operating margin | -131.1% | -1810.9% |
| FCF margin | Unavailable | Unavailable |
| SBC / revenue | Unavailable | Unavailable |
| Current ratio | 0.02x | 0.07x |
| Revenue YoY growth | 1052.5% | Unavailable |
| Net margin | -131.1% | -1810.9% |
| 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 GSMT in the interactive workspace to inspect any figure back to its filing.
Source filings
Every accounting identity this site checks — the balance sheet, the gross profit bridge and the cash flow statement — reconciles in every period shown.