Complete Filing Data
E-Smart Corp. reported Net Income Loss of -$68.0 thousand for FY2025.
All values from 10-K, 20-F, and 10-Q filings on SEC EDGAR, organized by financial statement. Scroll each table horizontally for the full history. Blank cells mean E-Smart Corp. did not report that metric for that period in XBRL — often because accounting standards changed which tag a company files under (for example, most companies moved revenue to the ASC-606 tag in 2018), so a metric may continue in a different row. Rows marked * merge those successor tags into one continuous series, preferring the audited value from the newest-standard tag where periods overlap.
Income Statement
Annual (10-K / 20-F)
| Metric \ Fiscal Year | FY2025 | FY2024 |
|---|---|---|
| Net Income * | -$68.0K | -$41.2K |
| Operating Income Loss | -$58.1K | -$34.4K |
| Operating Expenses | -$87.4K | -$45.9K |
| Nonoperating Income Expense | -$9.9K | -$6.9K |
| General And Administrative Expense | $87.4K | $45.9K |
| Revenues | $29.3K | $11.9K |
| Gross Profit | $29.2K | $11.6K |
| Interest Expense Debt | $9.9K | $6.9K |
| Interest Expense Other | $9.9K | $6.9K |
| Other Nonoperating Income Expense | $5.00 | $32.00 |
| Interest Expense Nonoperating | -$9.9K | -$6.9K |
| Deferred Revenue | ||
| Net Income Loss Available To Common Stockholders Basic | ||
| Deferred Revenue Current |
Quarterly (10-Q, single quarters)
| Metric \ Quarter | Q4 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 |
|---|---|---|---|---|---|---|---|---|
| Net Income * | -$22.0K | -$34.4K | -$23.0K | -$14.5K | -$7.7K | -$4.4K | -$12.2K | -$979.00 |
| Operating Income Loss | -$19.6K | -$31.8K | -$20.7K | -$12.2K | -$7.7K | -$4.4K | -$12.2K | -$990.00 |
| Operating Expenses | -$29.2K | -$41.6K | -$26.6K | -$16.6K | -$11.7K | -$7.3K | -$12.2K | -$990.00 |
| Nonoperating Income Expense | -$2.4K | -$2.6K | -$2.3K | -$2.4K | $1.00 | $4.00 | $25.00 | $11.00 |
| General And Administrative Expense | $29.2K | $41.6K | $26.6K | $16.6K | $11.7K | $7.3K | $12.2K | $990.00 |
| Revenues | $9.6K | $9.8K | $5.9K | $4.5K | $4.1K | $2.9K | ||
| Gross Profit | $9.6K | $9.8K | $5.9K | $4.4K | $4.0K | $2.9K | ||
| Interest Expense Debt | $2.4K | $2.3K | $2.4K | |||||
| Interest Expense Other | $2.4K | $2.4K | ||||||
| Other Nonoperating Income Expense | $5.00 | $1.00 | ||||||
| Interest Expense Nonoperating | -$2.4K | $2.6K | -$2.4K | |||||
| Deferred Revenue | $3.1K | $3.2K | $2.7K | $307.00 | $1.5K | |||
| Net Income Loss Available To Common Stockholders Basic | -$7.1K | |||||||
| Deferred Revenue Current | $8.1K |
Balance Sheet
Annual (10-K / 20-F)
| Metric \ Fiscal Year | FY2025 | FY2024 | FY2023 |
|---|---|---|---|
| Stockholders Equity * | $3.5K | ||
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents | $225.00 | ||
| Retained Earnings Accumulated Deficit | -$42.2K | -$979.00 | |
| Liabilities And Stockholders Equity | $149.5K | $16.7K | |
| Liabilities | $180.3K | $13.2K | |
| Cash And Cash Equivalents At Carrying Value | $546.00 | $225.00 | |
| Assets Current | $546.00 | $225.00 | |
| Assets | $149.5K | $16.7K | |
| Liabilities Current | $180.3K | $1.5K | |
| Common Stock Value | $4.5K | $4.5K | |
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect | $6.3K | $321.00 | |
| Additional Paid In Capital Common Stock | $6.9K | ||
| Intangible Assets Net Excluding Goodwill | $173.8K | ||
| Accumulated Amortization Of Other Deferred Costs | $24.9K | ||
| Other Liabilities Current | $180.3K | ||
| Accounts Payable Current | $1.5K | ||
| Finite Lived Intangible Assets Gross | $148.9K | ||
| Related Party Deposit Liabilities | |||
| Other Indefinite Lived Intangible Assets | |||
| Other Assets Noncurrent | $173.8K | $16.5K | |
| Interest And Debt Expense | $6.9K | ||
| Finite Lived Intangible Assets Net | |||
| Other Assets Current | |||
| Other Assets | $148.9K | $16.5K | |
| Liabilities Other Than Longterm Debt Noncurrent | $180.3K | $11.7K | |
| Interest Payable Current | |||
| Assets Noncurrent | |||
| Accumulated Amortization Deferred Finance Costs | $24.9K |
Quarterly (10-Q, single quarters)
| Metric \ Quarter | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 |
|---|---|---|---|---|---|---|---|---|---|---|
| Stockholders Equity * | -$79.3K | -$59.7K | -$66.3K | -$34.5K | -$20.0K | -$30.8K | -$23.4K | -$15.7K | -$8.6K | $3.5K |
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents | $4.0K | $6.8K | $4.4K | $763.00 | $3.9K | $546.00 | $5.00 | $116.00 | $272.00 | |
| Retained Earnings Accumulated Deficit | -$132.3K | -$110.2K | -$114.2K | -$79.7K | -$56.7K | -$27.9K | -$20.2K | |||
| Liabilities And Stockholders Equity | $140.9K | $141.3K | $149.1K | $145.5K | $162.5K | $157.2K | $156.8K | |||
| Liabilities | $220.2K | $201.0K | $215.4K | $180.0K | $182.5K | $180.6K | $172.5K | |||
| Cash And Cash Equivalents At Carrying Value | $4.0K | $6.8K | $4.4K | $763.00 | $3.9K | $5.00 | $116.00 | |||
| Assets Current | $35.4K | $27.1K | $4.4K | $763.00 | $3.9K | $5.00 | $116.00 | |||
| Assets | $140.9K | $141.3K | $149.1K | $145.5K | $162.5K | $157.2K | $156.8K | |||
| Liabilities Current | $220.2K | $201.0K | $215.4K | $180.0K | $182.5K | $180.6K | $172.5K | |||
| Common Stock Value | $5.8K | $5.8K | $5.8K | $5.5K | $4.5K | $4.5K | ||||
| Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect | $2.8K | $3.4K | $47.00 | $225.00 | ||||||
| Additional Paid In Capital Common Stock | $47.2K | $44.7K | $42.1K | $39.5K | $31.2K | |||||
| Intangible Assets Net Excluding Goodwill | $173.8K | $173.8K | $173.8K | $173.8K | $173.8K | |||||
| Accumulated Amortization Of Other Deferred Costs | $68.3K | $59.6K | $50.9K | $42.2K | $33.5K | |||||
| Other Liabilities Current | $208.1K | $200.8K | $202.0K | $176.8K | ||||||
| Accounts Payable Current | $3.9K | $198.00 | $10.2K | $4.0K | ||||||
| Finite Lived Intangible Assets Gross | $105.5K | $114.2K | $122.9K | |||||||
| Related Party Deposit Liabilities | $180.3K | $168.5K | $11.7K | |||||||
| Other Indefinite Lived Intangible Assets | $131.6K | $140.3K | $148.9K | |||||||
| Other Assets Noncurrent | $157.2K | |||||||||
| Interest And Debt Expense | $2.3K | $2.4K | ||||||||
| Finite Lived Intangible Assets Net | $157.2K | $156.6K | $16.5K | |||||||
| Other Assets Current | $21.9K | $13.2K | $18.3K | |||||||
| Other Assets | ||||||||||
| Liabilities Other Than Longterm Debt Noncurrent | ||||||||||
| Interest Payable Current | $179.8K | $180.3K | ||||||||
| Assets Noncurrent | $156.6K | $16.5K | ||||||||
| Accumulated Amortization Deferred Finance Costs |
Cash Flow Statement
Annual (10-K / 20-F)
| Metric \ Fiscal Year | FY2025 | FY2024 |
|---|---|---|
| Net Cash Provided By Used In Operating Activities | -$43.5K | -$11.0K |
| Net Cash Provided By Used In Financing Activities | $49.7K | $168.6K |
| Increase Decrease In Accounts Payable | $198.00 | -$1.5K |
| Net Cash Provided By Used In Investing Activities | -$157.3K | |
| Increase Decrease In Intangible Assets Current | -$157.3K | |
| Depreciation Amortization And Accretion Net | $34.8K | $24.9K |
| Proceeds From Stock Plans | $29.2K | |
| Increase Decrease In Prepaid Expense | -$20.3K | |
| Increase Decrease In Deferred Revenue | ||
| Proceeds From Related Party Debt | $168.6K | |
| Proceeds From Issuance Of Common Stock | ||
| Increase Decrease In Prepaid Taxes |
Quarterly (10-Q, single quarters)
| Metric \ Quarter | Q4 2025 | Q4 2024 | Q4 2023 | Q3 2023 |
|---|---|---|---|---|
| Net Cash Provided By Used In Operating Activities | -$10.1K | -$19.1K | -$12.1K | $521.00 |
| Net Cash Provided By Used In Financing Activities | $7.3K | $22.5K | $76.7K | $16.2K |
| Increase Decrease In Accounts Payable | $3.8K | -$1.5K | $1.5K | |
| Net Cash Provided By Used In Investing Activities | -$64.5K | -$16.5K | ||
| Increase Decrease In Intangible Assets Current | $64.5K | $16.5K | ||
| Depreciation Amortization And Accretion Net | $8.7K | $8.7K | ||
| Proceeds From Stock Plans | $23.0K | $4.5K | ||
| Increase Decrease In Prepaid Expense | -$11.1K | -$18.3K | ||
| Increase Decrease In Deferred Revenue | $8.1K | $2.7K | ||
| Proceeds From Related Party Debt | $11.7K | |||
| Proceeds From Issuance Of Common Stock | $4.5K | |||
| Increase Decrease In Prepaid Taxes | -$18.3K |
Per-Share & Share Counts
Annual (10-K / 20-F)
| Metric \ Fiscal Year | FY2025 | FY2024 | FY2023 |
|---|---|---|---|
| Shares Outstanding | 4.5M | ||
| Weighted Average Number Of Diluted Shares Outstanding | 5.5M | 4.5M | |
| Earnings Per Share Diluted | $-0.01 | $-0.01 | |
| Common Stock Shares Outstanding | 4.5M | 4.5M | |
| Common Stock Shares Authorized | 75.0M | 45.0M | |
| Common Stock Par Or Stated Value Per Share | $0.00 | $0.00 | |
| Common Stock Shares Issued | 4.5M | ||
| Shares Issued |
Quarterly (10-Q, single quarters)
| Metric \ Quarter | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Shares Outstanding | 5.8M | 5.8M | 5.8M | 5.8M | 5.5M | 4.5M | 4.5M | 4.5M | 4.5M | ||
| Weighted Average Number Of Diluted Shares Outstanding | 5.8M | 5.8M | 5.7M | 4.7M | 4.5M | 4.5M | 4.5M | 4.5M | |||
| Earnings Per Share Diluted | $0.00 | $-0.01 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |||
| Common Stock Shares Outstanding | 5.8M | 5.8M | 5.8M | 5.8M | 5.5M | 4.5M | 4.5M | ||||
| Common Stock Shares Authorized | 75.0M | 75.0M | 75.0M | 75.0M | 45.0M | 45.0M | |||||
| Common Stock Par Or Stated Value Per Share | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | |||||
| Common Stock Shares Issued | 5.8M | 5.8M | 5.8M | 5.8M | 5.5M | 4.5M | 4.5M | ||||
| Shares Issued | 4.5M | 4.5M | 4.5M | 4.5M |
Other Metrics
Annual (10-K / 20-F)
| Metric \ Fiscal Year | FY2025 | FY2024 | FY2023 |
|---|---|---|---|
| Other Income | $32.00 | ||
| Stock Issued During Period Shares New Issues | 1.3M | ||
| Loan Repayment | $20.5K | $168.6K | |
| Stock Issued During Period Value New Issues | $29.2K | ||
| Discountsgiven | $373.00 | ||
| Prepaid Expense Current | |||
| Depreciation | |||
| Interest Income Operating | $42.00 | $373.00 | |
| Reladedparty Loan | |||
| Long Term Notes And Loans | $180.3K | $11.7K | |
| Amortization Of Financing Costs |
Quarterly (10-Q, single quarters)
| Metric \ Quarter | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 |
|---|---|---|---|---|---|---|---|---|---|
| Other Income | $5.00 | $1.00 | $4.00 | $25.00 | $11.00 | ||||
| Stock Issued During Period Shares New Issues | 279.5K | 1.0M | 4.5M | ||||||
| Loan Repayment | -$490.00 | $76.7K | |||||||
| Stock Issued During Period Value New Issues | $6.3K | $23.0K | |||||||
| Discountsgiven | $10.00 | $32.00 | -$94.00 | ||||||
| Prepaid Expense Current | $31.4K | $20.3K | $19.4K | $13.2K | $18.3K | ||||
| Depreciation | $8.3K | $6.9K | |||||||
| Interest Income Operating | $32.00 | ||||||||
| Reladedparty Loan | -$7.3K | $490.00 | |||||||
| Long Term Notes And Loans | |||||||||
| Amortization Of Financing Costs | $8.7K | $1.5K |
Most recent annual filing with the SEC: November 26, 2025
Data sourced from SEC EDGAR public filings as of August 4, 2026.