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E-Smart Corp. (ESMR)

E-Smart Corp. (ESMR)

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Balance Sheets Overview

Debt to Asset Ratio
230.82%
Unit: Dollar
Assets Breakdown
    • Intangible assets
    • Accumulated amortization
    • Prepaid expenses
    • Cash and cash equivalents
Liabilities Breakdown
    • Related party loan
    • Accumulated deficit
    • Additional paid-in capital
    • Others
Balance Sheets
2026-05-31
2026-02-28
Cash and cash equivalents
506
1,138
Prepaid expenses
18,966
30,591
Total current assets
19,472
31,729
Intangible assets
173,800
173,800
Accumulated amortization
85,688
76,998
Total intangible assets
88,112
96,802
Total assets
107,584
128,531
Related party loan
248,227
239,773
Accounts payable
99
99
Deferred revenue
-
7,950
Total current liabilities
-
247,822
Total liabilities
248,326
247,822
Common stock, par value 0.001 75,000,000 shares authorized, 3,799,469 and 5,799,469 shares issued and outstanding as of may 31, 2026 and august 31, 2025, respectively
3,799
3,799
Additional paid-in capital
54,529
51,658
Accumulated deficit
-199,070
-174,748
Total stockholders deficit
-140,742
-119,291
Total liabilities and stockholders deficit
107,584
128,531
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Intangible assets$173,800 Prepaid expenses$18,966 Cash and cashequivalents$506 Total intangibleassets$88,112 Total current assets$19,472 Accumulated amortization$85,688 Total assets$107,584 Accumulated deficit-$199,070 Total liabilities andstockholders deficit$107,584 Total stockholdersdeficit-$140,742 Additional paid-in capital$54,529 Common stock, par value0.001 75,000,000...$3,799 Total liabilities$248,326 Related party loan$248,227 Accounts payable$99