Global-Smart.Tech
GSMTOTCFinancials · Finance Services · WY · SEC filings ↗ · Compare ⊕
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SEC XBRL · annual| FY25 | FY24 | |
|---|---|---|
| Revenue | $6,868 | — |
| Operating income | −$124,374 | −$91,409 |
| Net income | −$124,374 | −$91,409 |
| Total assets | $220,904 | $263,863 |
| Total liabilities | $459,665 | $405,091 |
| Equity | −$238,761 | −$141,228 |
| EPS (diluted) | $-0.02 | $-0.02 |
| Shares out. | 6.1M | 5.0M |
Reported figures from the company's SEC filings (XBRL). Blank where a line item isn't cleanly tagged — never estimated.
Key ratios
from filings · FY2025- Operating margin
- −1810.9%
- Net margin
- −1810.9%
- Return on equity
- 52.1%
- Return on assets
- −56.3%
- Return on capital (ROCE)
- —
- Liabilities / assets
- 208.1%
- Debt / equity
- —
- Book value / share
- $-0.04
- Revenue growth (YoY)
- —
- Net income growth (YoY)
- —
Computed from the company's own SEC figures — no market price, so these are facts, not a valuation. Book value per share is reported equity ÷ shares; it is not the stock price.
Financial health
forensic scores · FY2025- Altman Z″ (distress)
- -21.05distress
- Accruals / assets
- −38.7%clean
- Piotroski F-Score
- 1/6weak
Altman Z″is a textbook bankruptcy-distress score from book values only (>2.6 safe · 1.1–2.6 grey · <1.1 distress). Accruals = (net income − operating cash flow) ÷ assets; persistently high accruals are an earnings-quality red flag. Beneish M-Scoreis an eight-ratio screen comparing this year with last (M > −1.78 = elevated manipulation-risk screen, not proof). Piotroski F-Scorecounts how many of nine fundamental-health checks pass (shown as passed / applicable; we use operating margin and total liabilities as documented proxies where the exact input isn't XBRL-tagged). Computed from SEC filings — descriptive factors, not advice or a forecast.
Quality score
EDS ScoreOur own multi-factor score from free SEC data — profitability, growth, financial strength, earnings quality, and event/ownership catalysts. No market price and no licensed model: each axis is the share of source-backed checks it passes. Descriptive factors, not advice or a forecast.
Signs
● 3 severe● 4 warning● 2 good- Negative shareholder equity
- Altman Z″ in the distress zone
- Filed a late-filing notice (Form NT) — missed an SEC deadline
- Operating losses (negative operating margin)
- Reported a net loss
- High leverage (liabilities > 70% of assets)
- Negative operating cash flow
- Strong return on equity (>15%)
- Clean earnings (low accruals)
Derived from the company's own SEC figures (fundamentals, forensic scores, filing discipline) — descriptive factors, not advice or a forecast.
Risk flags
late SEC filings- NT 10-Qmissed a reporting deadline ↗Apr 14, 2025
A Form NT means the company notified the SEC it would file a periodic report late — often an accounting, audit or liquidity warning sign. Also search SEC enforcement actions for this company.
Material events
SEC Form 8-K · most recent- Director / officer changeApr 3, 2026
- Director / officer changeApr 3, 2025
- Changed auditorMay 31, 2024
- Changed auditorMay 15, 2024
Events the company reported on Form 8-K, labelled by the SEC item code it filed under — its own classification, not our interpretation.
Recent SEC filings
All filings ↗- 10-QApr 9, 2026
- 8-KFORM 8-KApr 3, 2026
- 10-QDec 30, 2025
- 10-QFORM 10-QOct 1, 2025
- 3PRIMARY DOCUMENTSep 26, 2025
- 8-A12GFORM 8-ASep 16, 2025
- 10-K/ASep 3, 2025
- 10-KAug 29, 2025
- 10-QApr 15, 2025
- NT 10-QFORM 12B-25Apr 14, 2025
- 8-KCURRENT REPORT 8-KApr 3, 2025
- 10-QJan 10, 2025
- 10-QOct 9, 2024
- EFFECTSep 16, 2024
- CORRESPSep 12, 2024
Event-driven situations (1)
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