📊 ESMR Key Takeaways
Is E-Smart Corp. (ESMR) a Good Investment?
E-Smart Corp exhibits severely distressed fundamentals with negative stockholders' equity of -$79.3K, indicating liabilities exceed assets and shareholder capital has been eroded. Despite 145.4% revenue growth to $9.6K, the company burns cash with -$22.0K net loss, -$10.1K operating cash flow, and a catastrophic -229.1% net margin, suggesting the revenue growth is not sustainable or economically viable.
E-Smart Corp.'s fundamentals are extremely weak despite reported revenue growth. The business remains subscale, deeply unprofitable, cash-burning, and burdened by negative equity and severe liquidity stress, which makes the quality of growth poor and raises substantial going-concern risk. Until revenue scales materially and losses narrow meaningfully, the financial profile remains highly unfavorable.
E-Smart Corp. Key Strengths (ESMR)
- Strong revenue growth of 145.4% year-over-year demonstrates market traction
- 100% gross margin indicates products/services have theoretical pricing power
- Minimal cash burn rate in absolute terms due to tiny revenue base
- Revenue grew 145.4% year over year
- Gross margin is 100%, indicating an asset-light service model
- Absolute cash burn is still modest in dollar terms
ESMR Stock Risks: E-Smart Corp. Investment Risks
- Negative stockholders' equity of -$79.3K indicates technical insolvency and capital impairment
- Liabilities of $220.2K exceed assets of $140.9K by $79.3K, creating structural balance sheet crisis
- Operating losses of -$19.6K on only $9.6K revenue with -229.1% net margin indicates business model is fundamentally unprofitable
- Current ratio of 0.16x signals severe liquidity crisis with insufficient current assets to cover current obligations
- Negative operating cash flow of -$10.1K despite positive gross profit indicates cash burn and inability to fund operations
- Near-zero cash position of $4.0K provides minimal runway for operations or debt service
- Negative stockholders equity signals balance sheet impairment
- Current and quick ratios of 0.16x indicate severe near-term liquidity pressure
- Operating margin of -203.8% and negative free cash flow show the business model is not yet sustainable
Key Metrics to Watch
- Path to positive operating cash flow and operating profitability
- Stockholders' equity recovery and balance sheet restructuring
- Revenue sustainability and gross profit growth quality
- Cash runway and liquidity position deterioration rate
- Operating cash flow and ending cash balance
- Revenue scale versus operating loss trend
E-Smart Corp. (ESMR) Financial Metrics & Key Ratios
💡 AI Analyst Insight
The current ratio below 1.0x warrants monitoring of short-term liquidity.
ESMR Profit Margin, ROE & Profitability Analysis
ESMR vs Technology Sector: How E-Smart Corp. Compares
How E-Smart Corp. compares to Technology sector averages
Sector benchmarks are approximate industry averages. Actual sector performance may vary.
Is E-Smart Corp. Stock Overvalued? ESMR Valuation Analysis 2026
Based on fundamental analysis, E-Smart Corp. has mixed fundamental signals relative to the Technology sector in 2026.
Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.
E-Smart Corp. Balance Sheet: ESMR Debt, Cash & Liquidity
ESMR Revenue & Earnings Growth: 5-Year Financial Trend
5-Year Trend Summary: E-Smart Corp.'s revenue has grown significantly by 145% over the 5-year period, indicating strong business expansion. The most recent EPS of $-0.01 indicates the company is currently unprofitable.
ESMR Revenue Growth, EPS Growth & YoY Performance
ESMR Quarterly Earnings & Performance
| Quarter | Revenue | Net Income | EPS |
|---|---|---|---|
| Q2 2026 | $5.9K | -$14.5K | $0.00 |
| Q1 2026 | $4.5K | -$14.5K | $0.00 |
| Q3 2025 | $4.1K | -$7.7K | $0.00 |
| Q2 2025 | $2.9K | -$4.4K | $0.00 |
| Q1 2025 | $4.5K | -$12.2K | $0.00 |
| Q3 2024 | $4.0K | -$7.7K | $0.00 |
| Q2 2024 | $2.9K | -$7.1K | $0.00 |
Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.
E-Smart Corp. Dividends, Buybacks & Capital Allocation
ESMR SEC Filings: Latest 10-K & 10-Q Analysis
Access official SEC EDGAR filings for E-Smart Corp. (CIK: 0001995920)
📋 Recent SEC Filings
❓ Frequently Asked Questions about ESMR
What is the AI rating for ESMR?
E-Smart Corp. (ESMR) has a Combined AI Grade of D from Claude (D) and ChatGPT (D) with 95% combined confidence, based on fundamental analysis of SEC EDGAR filings.
What are ESMR's key strengths?
Claude: Strong revenue growth of 145.4% year-over-year demonstrates market traction. 100% gross margin indicates products/services have theoretical pricing power. ChatGPT: Revenue grew 145.4% year over year. Gross margin is 100%, indicating an asset-light service model.
What are the risks of investing in ESMR?
Claude: Negative stockholders' equity of -$79.3K indicates technical insolvency and capital impairment. Liabilities of $220.2K exceed assets of $140.9K by $79.3K, creating structural balance sheet crisis. ChatGPT: Negative stockholders equity signals balance sheet impairment. Current and quick ratios of 0.16x indicate severe near-term liquidity pressure.
What is ESMR's revenue and growth?
E-Smart Corp. reported revenue of $9.6K.
Does ESMR pay dividends?
E-Smart Corp. does not currently pay dividends.
Where can I find ESMR SEC filings?
Official SEC filings for E-Smart Corp. (CIK: 0001995920) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.
What is ESMR's EPS?
E-Smart Corp. has a diluted EPS of $0.00.
How is the AI analysis conducted?
Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.
What is ESMR's fundamental grade?
Based on our AI fundamental analysis in June 2026, E-Smart Corp. has a D grade with 95% confidence. Review the strengths and risks sections above for full context. This is not investment advice.
Is ESMR stock overvalued or undervalued?
Valuation metrics for ESMR: ROE of N/A (sector avg: 22%), net margin of -229.1% (sector avg: 18%). Compare these metrics with sector averages to assess valuation.
What is ESMR's AI grade for 2026?
Our dual AI analysis gives E-Smart Corp. a combined D grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.
What is ESMR's free cash flow?
E-Smart Corp.'s operating cash flow is $-10.1K, with capital expenditures of N/A. FCF margin is -105.1%.
How does ESMR compare to other Technology stocks?
Vs Technology sector averages: Net margin -229.1% (avg: 18%), ROE N/A (avg: 22%), current ratio 0.16 (avg: 2.5).