| 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 | ||
E-Smart Corp. (ESMR)
E-Smart Corp. (ESMR)