For the quarter ending 2026-02-28, ESMR has $128,531 in assets. $247,822 in debts. $1,138 in cash and cash equivalents.
| Balance Sheets | 2026-02-28 | |||
|---|---|---|---|---|
| Cash and cash equivalents | 1,138 | |||
| Prepaid expenses | 30,591 | |||
| Total current assets | 31,729 | |||
| Intangible assets | 173,800 | |||
| Accumulated amortization | 76,998 | |||
| Total intangible assets | 96,802 | |||
| Total assets | 128,531 | |||
| Related party loan | 239,773 | |||
| Accounts payable | 99 | |||
| Deferred revenue | 7,950 | |||
| Total current liabilities | 247,822 | |||
| Total liabilities | 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 february 28, 2026 and august 31, 2025, respectively | 3,799 | |||
| Additional paid-in capital | 51,658 | |||
| Accumulated deficit | -174,748 | |||
| Total stockholders deficit | -119,291 | |||
| Total liabilities and stockholders deficit | 128,531 | |||
E-Smart Corp. (ESMR)
E-Smart Corp. (ESMR)