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E-SMART CORP.: 10-Q filed 2025-07-14

What E-SMART CORP. reported in its quarterly report filed 2025-07-14 (fiscal Q3 2025): 31 published measures, 86 facts as tagged in accession 0001995920-25-000015.

This filing

Form
10-Q (quarterly report)
Filed
2025-07-14
Fiscal period
fiscal Q3 2025
Accession
0001995920-25-000015 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.

PeriodValueUnitDays
At 2025-05-31149,101USD
At 2024-08-31149,488USD

Total liabilities

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

PeriodValueUnitDays
At 2025-05-31215,377USD
At 2024-08-31180,297USD

Stockholders equity

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

PeriodValueUnitDays
At 2025-05-31-66,276USD
At 2024-11-30-20,015USD
At 2024-08-31-30,810USD

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.

PeriodValueUnitDays
At 2025-05-314,358USD
At 2024-08-31546USD

Net income or loss

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

PeriodValueUnitDays
2025-03-01 to 2025-05-31-34,423USD92
2024-12-01 to 2025-05-31-57,436USD182
2024-09-01 to 2025-05-31-71,952USD273
2024-09-01 to 2024-11-30-14,514USD91
2024-03-01 to 2024-05-31-7,668USD92
2023-12-01 to 2024-05-31-14,774USD183
2023-09-01 to 2024-05-31-26,929USD274
2023-09-01 to 2023-11-30-12,155USD91

Operating cash flow

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

PeriodValueUnitDays
2024-09-01 to 2025-05-31-47,175USD273
2023-09-01 to 2024-05-31-11,514USD274

Revenue

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

PeriodValueUnitDays
2025-03-01 to 2025-05-319,756USD92
2024-09-01 to 2025-05-3120,101USD273
2024-03-01 to 2024-05-314,100USD92
2023-09-01 to 2024-05-317,000USD274

Financing cash flow

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

PeriodValueUnitDays
2024-09-01 to 2025-05-3150,987USD273
2023-09-01 to 2024-05-31168,594USD274

Investing cash flow

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

PeriodValueUnitDays
2023-09-01 to 2024-05-31-157,300USD274

Retained earnings or deficit

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

PeriodValueUnitDays
At 2025-05-31-114,165USD
At 2024-08-31-42,215USD

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.

PeriodValueUnitDays
2025-03-01 to 2025-05-315,799,469shares92
2024-09-01 to 2025-05-315,411,413shares273
2024-03-01 to 2024-05-314,500,000shares92
2023-09-01 to 2024-05-314,500,000shares274

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.

PeriodValueUnitDays
2025-03-01 to 2025-05-31-0.01USD/shares92
2024-09-01 to 2025-05-31-0.01USD/shares273
2024-03-01 to 2024-05-310USD/shares92
2023-09-01 to 2024-05-31-0.01USD/shares274

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.

PeriodValueUnitDays
2025-03-01 to 2025-05-31-31,826USD92
2024-09-01 to 2025-05-31-64,711USD273
2024-03-01 to 2024-05-31-7,669USD92
2023-09-01 to 2024-05-31-26,958USD274

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.

PeriodValueUnitDays
At 2025-05-314,358USD
At 2024-08-31546USD

Current liabilities

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

PeriodValueUnitDays
At 2025-05-31215,377USD
At 2024-08-31180,297USD

Current accounts payable

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

PeriodValueUnitDays
At 2025-05-3110,198USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2025-05-312,500USD

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.

PeriodValueUnitDays
2025-03-01 to 2025-05-31-41,582USD92
2024-09-01 to 2025-05-31-84,770USD273
2024-03-01 to 2024-05-31-11,675USD92
2023-09-01 to 2024-05-31-33,864USD274

Gross profit

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

PeriodValueUnitDays
2025-03-01 to 2025-05-319,756USD92
2024-09-01 to 2025-05-3120,059USD273
2024-03-01 to 2024-05-314,006USD92
2023-09-01 to 2024-05-316,906USD274

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2024-09-01 to 2025-05-3120,059USD273
2023-09-01 to 2024-05-316,906USD274

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.

PeriodValueUnitDays
At 2025-05-315,799,469shares
At 2024-08-314,500,000shares

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.

PeriodValueUnitDays
At 2025-05-314,358USD
At 2024-08-31546USD
At 2024-05-315USD
At 2023-08-31225USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

PeriodValueUnitDays
At 2024-05-31-23,408USD
At 2023-11-30-8,634USD
At 2023-08-313,521USD

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.

PeriodValueUnitDays
At 2025-05-31173,800USD
At 2024-08-31173,800USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2025-05-3119,371USD
At 2024-05-310USD

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.

PeriodValueUnitDays
2025-03-01 to 2025-05-3141,582USD92
2024-09-01 to 2025-05-3184,770USD273
2024-03-01 to 2024-05-3111,675USD92
2023-09-01 to 2024-05-3133,864USD274

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2025-03-01 to 2025-05-312,597USD92
2024-09-01 to 2025-05-317,246USD273

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

PeriodValueUnitDays
2024-09-01 to 2025-05-315USD273
2024-03-01 to 2024-05-311USD92
2023-09-01 to 2024-05-3129USD274

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.

PeriodValueUnitDays
2025-03-01 to 2025-05-31-2,597USD92
2024-09-01 to 2025-05-31-7,241USD273
2024-03-01 to 2024-05-311USD92
2023-09-01 to 2024-05-3129USD274

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.

PeriodValueUnitDays
2024-09-01 to 2025-05-31-2,500USD273
2023-09-01 to 2024-05-31307USD274

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.

PeriodValueUnitDays
2024-09-01 to 2025-05-3110,198USD273
2023-09-01 to 2024-05-31-1,500USD274

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.

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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"])))