E-Smart Balance Sheet

Financials in millions USD. Fiscal year is September - August.

Millions USD. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023
Cash & Equivalents	0	0.01	0	0
Cash & Short-Term Investments	0	0.01	0	0
Cash Growth	49.15%	1150.00%	142.67%	-
Prepaid Expenses	0.03	0.02	-	-
Total Current Assets	0.03	0.03	0	0
Other Intangible Assets	0.1	0.11	0.15	0.02
Total Assets	0.13	0.14	0.15	0.02
Accounts Payable	0	0	-	0
Short-Term Debt	0.24	0.2	0.18	-
Total Current Liabilities	0.25	0.2	0.18	0
Long-Term Debt	-	-	-	0.01
Other Long-Term Liabilities	-	0	0	-
Total Liabilities	0.25	0.2	0.18	0.01
Common Stock	0	0.01	0	0
Additional Paid-In Capital	0.05	0.04	0.01	-
Retained Earnings	-0.17	-0.11	-0.04	-0
Shareholders' Equity	-0.12	-0.06	-0.03	0
Total Liabilities & Equity	0.13	0.14	0.15	0.02
Total Debt	0.24	0.2	0.18	0.01
Net Cash (Debt)	-0.24	-0.19	-0.18	-0.01
Net Cash Per Share	-0.04	-0.04	-0.04	-0.00
Filing Date Shares Outstanding	3.8	5.8	5.8	4.5
Total Common Shares Outstanding	3.8	5.8	4.5	4.5
Working Capital	-0.22	-0.17	-0.18	-0
Book Value Per Share	-0.03	-0.01	-0.01	0.00
Tangible Book Value	-0.22	-0.17	-0.18	-0.01
Tangible Book Value Per Share	-0.06	-0.03	-0.04	-0.00