E-Smart Corp. (ESMR)

E-Smart Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	May 31, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Cash & Equivalents	0	0.01	0	0
Cash & Short-Term Investments	0	0.01	0	0
Cash Growth	-88.39%	1150.00%	142.67%	-
Prepaid Expenses	0.02	0.02	-	-
Total Current Assets	0.02	0.03	0	0
Other Intangible Assets	0.09	0.11	0.15	0.02
Total Assets	0.11	0.14	0.15	0.02

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	May 31, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Accounts Payable	0	0	-	0
Short-Term Debt	0.25	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

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	May 31, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Common Stock	0	0.01	0	0
Additional Paid-In Capital	0.05	0.04	0.01	-
Retained Earnings	-0.2	-0.11	-0.04	-0
Shareholders' Equity	-0.14	-0.06	-0.03	0
Total Liabilities & Equity	0.11	0.14	0.15	0.02

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	May 31, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Total Debt	0.25	0.2	0.18	0.01
Net Cash (Debt)	-0.25	-0.19	-0.18	-0.01
Net Cash Growth	-	-	-	-
Net Cash Per Share	-0.05	-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	-0.23	-0.17	-0.18	-0
Book Value Per Share	-0.04	-0.01	-0.01	0.00
Tangible Book Value	-0.23	-0.17	-0.18	-0.01
Tangible Book Value Per Share	-0.06	-0.03	-0.04	-0.00

Data Source: S&P Global Market Intelligence Last updated: Jun 29, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 24, 2026

Data Sources Report a data error