E-SMART CORP.: 10-Q filed 2024-07-12

Name: E-SMART CORP.: 10-Q filed 2024-07-12
Creator: E-SMART CORP.

What E-SMART CORP. reported in its quarterly report filed 2024-07-12 (fiscal Q3 2024): 29 published measures, 51 facts as tagged in accession 0001995920-24-000016.

This filing

Form: 10-Q (quarterly report)
Filed: 2024-07-12
Fiscal period: fiscal Q3 2024
Accession: 0001995920-24-000016 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All E-SMART CORP. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2024-05-31	157,197	USD
At 2023-08-31	16,725	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2024-05-31	180,604	USD
At 2023-08-31	13,204	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2024-05-31	-23,408	USD
At 2024-02-29	-15,740	USD
At 2023-08-31	3,521	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit	Days
At 2024-05-31	5	USD
At 2023-08-31	225	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	-7,668	USD	92
2023-09-01 to 2024-05-31	-26,929	USD	274

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2023-09-01 to 2024-05-31	-11,514	USD	274

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	4,006	USD	92
2023-09-01 to 2024-05-31	6,906	USD	274

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2023-09-01 to 2024-05-31	168,594	USD	274

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2023-09-01 to 2024-05-31	-157,300	USD	274

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2024-05-31	-27,908	USD
At 2023-08-31	-979	USD

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	4,500,000	shares	92
2023-09-01 to 2024-05-31	4,500,000	shares	274

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	0	USD/shares	92
2023-09-01 to 2024-05-31	-0.01	USD/shares	274

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	-7,669	USD	92
2023-09-01 to 2024-05-31	-26,958	USD	274

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2024-05-31	5	USD
At 2023-08-31	225	USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2024-05-31	180,604	USD
At 2023-08-31	13,204	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2024-05-31	3,593	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2024-05-31	157,192	USD
At 2023-08-31	16,500	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	-11,675	USD	92
2023-09-01 to 2024-05-31	-33,864	USD	274

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	4,006	USD	92
2023-09-01 to 2024-05-31	6,906	USD	274

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2023-08-31	4,500,000	shares
At 2023-06-30	4,500,000	shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit	Days
At 2024-05-31	5	USD
At 2023-08-31	225	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2024-05-31	157,192	USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2024-05-31	157,192	USD
At 2023-08-31	16,500	USD

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	3,425	USD	92
2023-09-01 to 2024-05-31	17,256	USD	274

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	8,250	USD	92
2023-09-01 to 2024-05-31	16,608	USD	274

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2024-03-01 to 2024-05-31	1	USD	92
2023-09-01 to 2024-05-31	29	USD	274

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2023-09-01 to 2024-05-31	0	USD	274

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2023-09-01 to 2024-05-31	307	USD	274

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2023-09-01 to 2024-05-31	-1,500	USD	274

Inspect the source

Entity: E-SMART CORP. / CIK 0001995920
Captured: 2026-09-21T17:38:06.892Z
SEC response SHA-256: f74c8bd22307096b96034fc9c7e1790371c2be0df389875ef7e6f22f7c643cdc

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python

import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001995920.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))