MeritValue

Global-Smart.Tech Inc.

GSMTdata completeness 75%3 fiscal years on file

Data notes: no data for concept 'capex'; no data for concept 'totalDebt'; no data for concept 'investmentsAtFairValue'; no data for concept 'netInvestmentIncome'; no data for concept 'gainsOnRealEstateSales'; no data for concept 'realEstateImpairment'; no data for concept 'dividendsPaid'; no data for concept 'epsDiluted'; no data for concept 'interestExpense'; no data for concept 'incomeTaxExpense'; no data for concept 'pretaxIncome'

i. The business — what you’d actually own
FigureFY 2024FY 2025FY 2026
Revenue—$6,8681$79,1561
Net income−$91,4092−$124,3743−$103,7683
Operating cash flow−$17,2114−$38,9225−$24,3755
Capital expenditure———
Free cash flow (derived)———
Total debt———
Cash & equivalents—$12,9436$816
Diluted shares5.0M5.0M6.1M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
−$0.55
your share of equity
Profit it earned you last year
−$0.17
Free cash flow it threw off
—
Debt you’d be carrying
—

10 shares is a claim on −$0.55 of net worth that earned you −$0.17 last year.

iii. Is this a good business?
Moat signal · return on equity
— avg · 3y

Not enough data in the filings for a return-on-capital reading.

seeing a moat in the numbers →
Management signal · capital allocation
+23% shares · 3y

Share count is up 23% over 3 years — owners have been diluted. Worth asking what they got for it.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.5.0
DCF · Growth Exit 10Y
not applicable
only 0 years of FCF (need ≥3) — model not applicable
DCF · Growth Exit 5Y
not applicable
only 0 years of FCF (need ≥3) — model not applicable
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

Sources — the receipts
  1. 10-K · period ending 2025-05-31 · accession 0001940243-26-000019 (Revenues)
  2. 10-K · period ending 2024-05-31 · accession 0001940243-25-000023 (NetIncomeLoss)
  3. 10-K · period ending 2025-05-31 · accession 0001940243-26-000019 (NetIncomeLoss)
  4. 10-K · period ending 2024-05-31 · accession 0001940243-25-000023 (NetCashProvidedByUsedInOperatingActivities)
  5. 10-K · period ending 2025-05-31 · accession 0001940243-26-000019 (NetCashProvidedByUsedInOperatingActivities)
  6. 10-K · period ending 2025-05-31 · accession 0001940243-26-000019 (CashAndCashEquivalentsAtCarryingValue)