E-Smart Corp. — Financial Data
Annual figures from SEC EDGAR XBRL filings (10-K)
These figures are extracted directly from XBRL-tagged financial statements that E-Smart Corp. filed with the SEC as part of its annual 10-K reports. XBRL (eXtensible Business Reporting Language) is a structured data format the SEC requires for machine-readable financial disclosures. Values shown are as reported — negative figures indicate a loss and are shown in red.
Revenue
Total revenue from all business activities — the top line of the income statement. Represents all money earned before any expenses are deducted.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | $29.3K | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | $11.9K | Nov 26, 2025 |
Gross Profit
Revenue minus the cost of goods sold (COGS). Gross profit shows how much revenue remains to cover operating expenses, R&D, and administrative costs before calculating operating income.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | $29.2K | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | $11.6K | Nov 26, 2025 |
Net Income
The bottom-line profit — what remains after all operating expenses, interest, taxes, and other costs are deducted. A negative value means the company reported a net loss for the year.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | ($68.0K) | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | ($41.2K) | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | ($979) | Dec 12, 2024 |
Operating Income
Profit from core business operations before interest expense and income taxes (also known as EBIT). Excludes non-operating items, making it a cleaner measure of operational efficiency than net income.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | ($58.1K) | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | ($34.4K) | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | ($990) | Dec 12, 2024 |
Operating Cash Flow
Cash generated from core business operations — a more reliable measure of financial health than net income because it strips out non-cash items like depreciation and one-time charges.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | ($43.5K) | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | ($11.0K) | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | $521 | Dec 12, 2024 |
Total Assets
The total value of everything the company owns or controls — cash, investments, receivables, property, equipment, and intangibles. Reported as of fiscal year end.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | $141.3K | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | $149.5K | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | $16.7K | Dec 12, 2024 |
Total Liabilities
All financial obligations owed to outside parties — including debt, accounts payable, accrued expenses, and deferred revenue. Subtracting liabilities from total assets gives stockholders' equity.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | $201.0K | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | $180.3K | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | $13.2K | Dec 12, 2024 |
Stockholders Equity
The net worth attributable to shareholders: total assets minus total liabilities. Also called book value. Can be negative if liabilities exceed assets, which is common in capital-intensive industries.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | ($59.7K) | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | ($30.8K) | Nov 26, 2025 |
| FY2025 | Aug 31, 2023 | $3.5K | Nov 26, 2025 |
Retained Earnings
Cumulative net income kept by the company rather than distributed as dividends. A growing retained earnings balance indicates consistent profitability; a deficit indicates cumulative losses.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | ($110.2K) | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | ($42.2K) | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | ($979) | Dec 12, 2024 |
Cash & Equivalents
Highly liquid assets the company holds — cash on hand, bank balances, and short-term investments with maturities of three months or less. A key indicator of short-term financial health.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | $6.8K | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | $546 | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | $225 | Dec 12, 2024 |
EPS (Diluted)
Net income divided by the fully diluted share count — including all potential shares from options, warrants, and convertible instruments. The more conservative and widely cited EPS figure.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | 0 | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | 0 | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | 0 | Dec 12, 2024 |
Shares Outstanding
Total common shares issued and held by all shareholders, excluding treasury shares. Combined with market price gives market capitalization.
| Fiscal Year | Period End | Value | Filed |
|---|---|---|---|
| FY2025 | Aug 31, 2025 | 5.80M | Nov 26, 2025 |
| FY2025 | Aug 31, 2024 | 4.50M | Nov 26, 2025 |
| FY2024 | Aug 31, 2023 | 4.50M | Dec 12, 2024 |