U
E-Smart Corp. ESMR
$0.50 $0.000.00% OTC PK
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05/31/2026 02/28/2026 11/30/2025 08/31/2025 05/31/2025
Total Cash And Short-Term Investments 500.00 1.10K 4.00K 6.80K 4.40K
Total Receivables -- -- -- -- 2.50K
Inventory -- -- -- -- --
Prepaid Expenses 19.00K 30.60K 31.40K 20.30K 19.40K
Finance Division Loans and Leases Current -- -- -- -- --
Total Finance Division Other Current Assets -- -- -- -- --
Other Current Assets -- -- -- -- --
Total Current Assets 19.50K 31.70K 35.40K 27.10K 26.20K

Total Current Assets 19.50K 31.70K 35.40K 27.10K 26.20K
Net Property, Plant & Equipment -- -- -- -- --
Long-term Investments -- -- -- -- --
Goodwill -- -- -- -- --
Total Other Intangibles 88.10K 96.80K 105.50K 114.20K 122.90K
Finance Div Loans & Leases LT -- -- -- -- --
Total Finance Div Other LT Assets -- -- -- -- --
Total Other Assets -- -- -- -- --
Total Assets 107.60K 128.50K 140.90K 141.30K 149.10K

Total Accounts Payable 100.00 100.00 3.90K 200.00 10.20K
Total Accrued Expenses -- -- -- -- --
Short-term Debt 248.20K 239.80K 208.10K 200.80K 202.00K
Current Portion of Long-Term Debt/Capital Leases -- -- -- -- --
Finance Division Debt Current -- -- -- -- --
Total Finance Division Other Current Liabilities -- 8.00K 8.10K -- 3.10K
Total Other Current Liabilities -- 8.00K 8.10K -- 3.10K
Total Current Liabilities 248.30K 247.80K 220.20K 201.00K 215.40K

Total Current Liabilities 248.30K 247.80K 220.20K 201.00K 215.40K
Long-Term Debt -- -- -- -- --
Short-term Debt 248.20K 239.80K 208.10K 200.80K 202.00K
Capital Leases -- -- -- -- --
Finance Division Debt Non Current -- -- -- -- --
Total Finance Division Other Non Current Liabilities -- -- -- -- --
Total Other Liabilities -- -- -- 0.00 --
Total Liabilities 248.30K 247.80K 220.20K 201.00K 215.40K

Common Stock & APIC 58.30K 55.50K 53.00K 50.50K 47.90K
Retained Earnings -199.10K -174.70K -132.30K -110.20K -114.20K
Treasury Stock & Other -- -- -- -- --
Total Common Equity -140.70K -119.30K -79.30K -59.70K -66.30K

Preferred Stock Redeemable -- -- -- -- --
Preferred Stock Non Redeemable -- -- -- -- --
Preferred Stock Convertible -- -- -- -- --
Preferred Stock, Others -- -- -- -- --
Total Preferred Equity -- -- -- -- --

Total Common Equity -140.70K -119.30K -79.30K -59.70K -66.30K
Total Preferred Equity -- -- -- -- --
Total Minority Interest -- -- -- -- --
Total Equity -140.70K -119.30K -79.30K -59.70K -66.30K