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10-QMEDIUM RiskDETERIORATING

E-Smart Corp.

e-smartcorp.com
Filed: Apr 14, 2026 CIK: 0001995920Artificial Intelligence
View original filing on SEC.gov

AI Executive Summary

AI-powered analysis of 10-Q filing content

E-Smart Corp is in severe financial distress with stockholders' deficit doubling to -$119,291 and cash plummeting 83% to just $1,138. The company burns approximately $90K in operating expenses while generating only $30K in revenue, indicating unsustainable operations. Heavy reliance on a $240K related party loan for survival raises going concern issues.

Red Flags Detected (7)

Cash dropped 83% from $6,825 to $1,138 in 6 months

Stockholders' deficit worsened from -$59,708 to -$119,291

Operating losses of $59,584 vs revenue of only $29,760

4 more red flags detected

Key Takeaways

Company is burning cash at unsustainable rate with minimal revenue

Stockholders' deficit indicates company is technically insolvent

2 more takeaways

Filing Overview

Form TypeQuarterly Report (10-Q)
Filing DateApr 14, 2026
Risk LevelMEDIUM
TrendDETERIORATING
AI Confidence85%
Red Flags7

What This Means

Deteriorating Trend: Conditions are worsening compared to previous filings. This may create opportunities for service providers.

Quarterly Report: Interim filing with unaudited financial data for the quarter.

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