$HSTA
Hestia Insight Inc.

2024 Q3 Form 10-Q Financial Statement

#000182912624004914 Filed on July 22, 2024

View on sec.gov

Income Statement

Concept 2024 Q3 2024 Q2 2023 Q2
Revenue $33.53K $1.241M $30.00K
YoY Change -25.49% 4038.0%
Cost Of Revenue
YoY Change
Gross Profit $33.53K $1.241M $30.00K
YoY Change -25.49% 4038.0%
Gross Profit Margin 100.0% 100.0% 100.0%
Selling, General & Admin $20.72K $91.58K $86.21K
YoY Change -77.69% 6.22% 51.9%
% of Gross Profit 61.79% 7.38% 287.37%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $1.210K $4.030K
YoY Change -69.98%
% of Gross Profit 0.1% 13.43%
Operating Expenses $20.72K $91.58K $86.21K
YoY Change -77.69% 6.22% 51.9%
Operating Profit -$12.81K $162.6K -$56.21K
YoY Change -73.23% -389.34% -0.95%
Interest Expense $1.787K $1.581K -$38.37K
YoY Change -104.12%
% of Operating Profit 0.97%
Other Income/Expense, Net -$448.3K $23.47K $0.00
YoY Change 396.02% -100.0%
Pretax Income -$435.5K $1.173M -$119.8K
YoY Change 215.01% -1079.3% 46.43%
Income Tax $0.00
% Of Pretax Income
Net Earnings -$435.5K $1.173M -$119.8K
YoY Change 215.01% -1079.3% 46.43%
Net Earnings / Revenue -1298.86% 94.51% -399.37%
Basic Earnings Per Share -$0.02 $0.01 $0.00
Diluted Earnings Per Share -$0.02 $0.01 $0.00
COMMON SHARES
Basic Shares Outstanding 27.94M shares 27.94M shares 27.94M shares
Diluted Shares Outstanding

Balance Sheet

Concept 2024 Q3 2024 Q2 2023 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $1.338M $304.4K
YoY Change 339.71% -53.37%
Cash & Equivalents $56.63K $61.44K $151.3K
Short-Term Investments $1.277M $153.1K
Other Short-Term Assets $0.00
YoY Change -100.0%
Inventory
Prepaid Expenses
Receivables $24.00K
Other Receivables $0.00
Total Short-Term Assets $1.036M $1.362M $304.4K
YoY Change 302.38% 347.6% -55.74%
LONG-TERM ASSETS
Property, Plant & Equipment $23.81K $25.02K $101.7K
YoY Change -20.41% -75.39% 853.66%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments $930.0K $1.277M $153.1K
YoY Change 912.71% 734.08% -24.99%
Other Assets $0.00
YoY Change
Total Long-Term Assets $23.81K $25.02K $101.7K
YoY Change -20.41% -75.39% 74.78%
TOTAL ASSETS
Total Short-Term Assets $1.036M $1.362M $304.4K
Total Long-Term Assets $23.81K $25.02K $101.7K
Total Assets $1.060M $1.387M $406.0K
YoY Change 268.79% 241.69% -45.57%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $28.98K $11.48K
YoY Change 152.44% 263.29%
Accrued Expenses $3.140K
YoY Change -58.3%
Deferred Revenue
YoY Change
Short-Term Debt $53.93K $0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $108.5K $82.91K $14.62K
YoY Change 217.35% 467.08% -50.3%
LONG-TERM LIABILITIES
Long-Term Debt $0.00 $0.00
YoY Change
Other Long-Term Liabilities $0.00
YoY Change
Total Long-Term Liabilities $0.00 $0.00
YoY Change -100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities $108.5K $82.91K $14.62K
Total Long-Term Liabilities $0.00 $0.00
Total Liabilities $108.5K $82.91K $14.62K
YoY Change 217.35% 467.08% -55.09%
SHAREHOLDERS EQUITY
Retained Earnings -$43.43K $369.8K -$543.2K
YoY Change -93.63% -168.07% 145.48%
Common Stock $27.94K $27.94K $27.94K
YoY Change 0.0% 0.0% 0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $951.2K $1.304M $391.4K
YoY Change
Total Liabilities & Shareholders Equity $1.060M $1.387M $406.0K
YoY Change 268.79% 241.69% -45.57%

Cashflow Statement

Concept 2024 Q3 2024 Q2 2023 Q2
OPERATING ACTIVITIES
Net Income -$435.5K $1.173M -$119.8K
YoY Change 215.01% -1079.3% 46.43%
Depreciation, Depletion And Amortization $1.210K $4.030K
YoY Change -69.98%
Cash From Operating Activities $1.164M -$90.76K
YoY Change -1382.01% -8.66%
INVESTING ACTIVITIES
Capital Expenditures
YoY Change
Acquisitions
YoY Change
Other Investing Activities -$1.204M $53.28K
YoY Change -2359.57% -28.04%
Cash From Investing Activities -$1.204M $53.28K
YoY Change -2359.57% -28.04%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 3.930K 0.000
YoY Change
NET CHANGE
Cash From Operating Activities 1.164M -90.76K
Cash From Investing Activities -1.204M 53.28K
Cash From Financing Activities 3.930K 0.000
Net Change In Cash -36.42K -37.48K
YoY Change -2.83% 48.03%
FREE CASH FLOW
Cash From Operating Activities $1.164M -$90.76K
Capital Expenditures
Free Cash Flow
YoY Change

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<p id="xdx_842_eus-gaap--UseOfEstimates_zGLCyACx1u0b" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_866_zSjPurWYeIIc">Estimates</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America, also referred to as U.S. GAAP. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the balance sheets and the income and expenses for the periods ended as stated in the statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
us-gaap Prior Period Reclassification Adjustment Description
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<p id="xdx_84C_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zguJAAuEmhV6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86E_zqa1nmjr8yV6">Reclassification of prior year presentation</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash flows for May 31, 2023, have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported net decrease in cash as of May 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
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InvestmentInEquitiesPriorCumulativeAdjustment
44503 usd
CY2023Q4 us-gaap Equity Method Investments
EquityMethodInvestments
73006 usd
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
us-gaap Income Loss From Continuing Operations Before Interest Expense Interest Income Income Taxes Extraordinary Items Noncontrolling Interests Net
IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet
1148597 usd
us-gaap Income Loss From Continuing Operations Before Interest Expense Interest Income Income Taxes Extraordinary Items Noncontrolling Interests Net
IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet
-287116 usd
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21 pure
HSTA Computed Expected Tax Provision Benefit
ComputedExpectedTaxProvisionBenefit
241205 usd
HSTA Computed Expected Tax Provision Benefit
ComputedExpectedTaxProvisionBenefit
-60294 usd
us-gaap Income Tax Reconciliation Other Adjustments
IncomeTaxReconciliationOtherAdjustments
-241205 usd
us-gaap Income Tax Reconciliation Other Adjustments
IncomeTaxReconciliationOtherAdjustments
60294 usd
us-gaap Loans And Leases Receivable Impaired Interest Lost On Nonaccrual Loans
LoansAndLeasesReceivableImpairedInterestLostOnNonaccrualLoans
3930 usd
CY2024Q2 HSTA Lines Of Credit Receivable
LinesOfCreditReceivable
0 usd
CY2023Q4 HSTA Lines Of Credit Receivable
LinesOfCreditReceivable
0 usd
us-gaap Stock Issued During Period Shares New Issues
StockIssuedDuringPeriodSharesNewIssues
0 shares
CY2023 us-gaap Stock Issued During Period Shares New Issues
StockIssuedDuringPeriodSharesNewIssues
0 shares
CY2024Q2 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
10000000 shares
CY2023Q4 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
10000000 shares
CY2024Q2 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.00001
CY2023Q4 us-gaap Preferred Stock Par Or Stated Value Per Share
PreferredStockParOrStatedValuePerShare
0.00001
CY2024Q2 us-gaap Preferred Stock Shares Issued
PreferredStockSharesIssued
0 shares
CY2024Q2 us-gaap Preferred Stock Shares Outstanding
PreferredStockSharesOutstanding
0 shares
CY2023Q4 us-gaap Preferred Stock Shares Issued
PreferredStockSharesIssued
0 shares
CY2023Q4 us-gaap Preferred Stock Shares Outstanding
PreferredStockSharesOutstanding
0 shares
CY2019Q4 HSTA Preferred Stock Cancelled
PreferredStockCancelled
10000000 shares
us-gaap Heldtomaturity Securities In Unrealized Loss Positions Qualitative Disclosure Other Fair Value Volatility Rate
HeldtomaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
0.77 pure
HSTA Stock Price
StockPrice
0.177

Files In Submission

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0001829126-24-004914-index-headers.html Edgar Link pending
0001829126-24-004914-index.html Edgar Link pending
0001829126-24-004914.txt Edgar Link pending
0001829126-24-004914-xbrl.zip Edgar Link pending
Financial_Report.xlsx Edgar Link pending
hestialnsightinc_10q.htm Edgar Link pending
hestialnsightinc_ex31-1.htm Edgar Link pending
hestialnsightinc_ex31-2.htm Edgar Link pending
hestialnsightinc_ex32.htm Edgar Link pending
hsta-20240531.xsd Edgar Link pending
MetaLinks.json Edgar Link pending
R1.htm Edgar Link pending
R10.htm Edgar Link pending
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hestialnsightinc_10q_htm.xml Edgar Link completed
R29.htm Edgar Link pending
R3.htm Edgar Link pending
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R5.htm Edgar Link pending
R6.htm Edgar Link pending
R7.htm Edgar Link pending
R8.htm Edgar Link pending
R9.htm Edgar Link pending
report.css Edgar Link pending
Show.js Edgar Link pending
FilingSummary.xml Edgar Link unprocessable
hsta-20240531_pre.xml Edgar Link unprocessable
hsta-20240531_def.xml Edgar Link unprocessable
hsta-20240531_cal.xml Edgar Link unprocessable
hsta-20240531_lab.xml Edgar Link unprocessable