U
E-Smart Corp. ESMR
OTC PK
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Volume
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EPS (TTM)

11/30/2025 08/31/2025 05/31/2025 02/28/2025 11/30/2024
Total Cash And Short-Term Investments 4.00K 6.80K 4.40K 800.00 3.90K
Total Receivables -- -- 2.50K -- --
Inventory -- -- -- -- --
Prepaid Expenses 31.40K 20.30K 19.40K -- --
Finance Division Loans and Leases Current -- -- -- -- --
Total Finance Division Other Current Assets -- -- -- -- --
Other Current Assets -- -- -- -- --
Total Current Assets 35.40K 27.10K 26.20K 800.00 3.90K

Total Current Assets 35.40K 27.10K 26.20K 800.00 3.90K
Net Property, Plant & Equipment -- -- -- -- --
Long-term Investments -- -- -- -- --
Goodwill -- -- -- -- --
Total Other Intangibles 105.50K 114.20K 122.90K 131.60K 140.30K
Finance Div Loans & Leases LT -- -- -- -- --
Total Finance Div Other LT Assets -- -- -- -- --
Total Other Assets -- -- -- 13.20K 18.30K
Total Assets 140.90K 141.30K 149.10K 145.50K 162.50K

Total Accounts Payable 3.90K 200.00 10.20K -- --
Total Accrued Expenses -- -- -- -- --
Short-term Debt 208.10K 200.80K 202.00K 176.80K 179.80K
Current Portion of Long-Term Debt/Capital Leases -- -- -- -- --
Finance Division Debt Current -- -- -- -- --
Total Finance Division Other Current Liabilities 8.10K -- 3.10K 3.20K 2.70K
Total Other Current Liabilities 8.10K -- 3.10K 3.20K 2.70K
Total Current Liabilities 220.20K 201.00K 215.40K 180.00K 182.50K

Total Current Liabilities 220.20K 201.00K 215.40K 180.00K 182.50K
Long-Term Debt -- -- -- -- --
Short-term Debt 208.10K 200.80K 202.00K 176.80K 179.80K
Capital Leases -- -- -- -- --
Finance Division Debt Non Current -- -- -- -- --
Total Finance Division Other Non Current Liabilities -- -- -- -- --
Total Other Liabilities -- 0.00 -- -- --
Total Liabilities 220.20K 201.00K 215.40K 180.00K 182.50K

Common Stock & APIC 53.00K 50.50K 47.90K 45.30K 36.70K
Retained Earnings -132.30K -110.20K -114.20K -79.70K -56.70K
Treasury Stock & Other -- -- -- -- --
Total Common Equity -79.30K -59.70K -66.30K -34.50K -20.00K

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

Total Common Equity -79.30K -59.70K -66.30K -34.50K -20.00K
Total Preferred Equity -- -- -- -- --
Total Minority Interest -- -- -- -- --
Total Equity -79.30K -59.70K -66.30K -34.50K -20.00K