E-Smart Corp. balance sheet ESMR

Annual Quarterly

As of May 31, 2026, E-Smart Corp. had total assets of $107,584 and total liabilities of $248,326. Total assets were down 27.8% from a year earlier. Stockholders' equity was negative, at -$140,742, because liabilities exceed assets. Cash and investments were $506.

USD in millions, except ratios and per-share amounts. The percent under a figure is the change from the same quarter a year earlier.

Line	Q3 FY2026 May 31, 2026	Q2 FY2026 Feb 28, 2026	Q1 FY2026 Nov 30, 2025	Q4 FY2025 Aug 31, 2025	Q3 FY2025 May 31, 2025	Q2 FY2025 Feb 28, 2025	Q1 FY2025 Nov 30, 2024	Q4 FY2024 Aug 31, 2024
Assets
Cash	0 -88.4%	0 +49.1%	0 +1.4%	0 +1150.0%	0 +87060.0%	0 +557.8%	0	0
Cash and investments	0 -88.4%	0 +49.1%	0 +1.4%	0 +1150.0%	0 +87060.0%	0 +557.8%	0	0
Receivables	—	—	—	—	0	—	—	—
Total current assets	0 +346.8%	0 +4058.5%	0 +796.7%	0 +4863.2%	0 +87060.0%	0 +557.8%	0	0
Total assets	0 -27.8%	0 -11.7%	0 -13.3%	0 -5.5%	0 -5.2%	0 -7.2%	0	0
Liabilities and equity
Accounts payable	0 -99.0%	0	0	0 -86.8%	0 +183.8%	—	—	—
Total current liabilities	—	0 +37.7%	0 +20.6%	0 +13299.2%	0 +19.3%	0 +4.3%	0	—
Total liabilities	0 +15.3%	0 +37.7%	0 +20.6%	0 +11.5%	0 +19.3%	0 +4.3%	0	0
Stockholders' equity	-0 -112.4%	-0 -246.3%	-0 -296.1%	-0 -93.8%	-0 -183.1%	-0 -118.9%	-0	-0
Ratios
Current ratio	—	0.13x	0.16x	0.13x	0.02x	0.00x	0.02x	—
Return on assets	-78.92%	-73.92%	-53.62%	-48.16%	-57.85%	-42.77%	—	-27.58%
Book value per share	-0.04	-0.03	-0.01	-0.01	-0.01	-0.01	-0.00	-0.01

How these figures are calculated

Quarterly columns are single-quarter amounts. When a 10-Q reports only a year-to-date total, as cash flow statements do, the quarter is that total minus the previous quarter's year-to-date total. The fourth quarter is the annual report's full year minus the first nine months. A column marked YTD is a year-to-date total, shown when the earlier report needed for the single quarter is missing. USD in millions, except ratios and per-share amounts. Cash and investments adds short-term and long-term marketable securities to cash. Debt due within a year is the borrowings that are not already in long-term debt. Total debt is those borrowings plus lease liabilities. Net cash is cash and investments minus total debt. Return on equity and return on assets divide the trailing twelve months of net income by the balance on that date. Debt to EBITDA uses the trailing twelve months of EBITDA. More on our methodology.

Company profile

Industry: Services-Computer Programming Services (SIC 7371)
Listed as: ESMR (OTC)
Fiscal year ends: August 31
Incorporated in: NV
Headquarters: Philadelphia, PA
SEC filer status: Non-accelerated filer, Smaller reporting company, Emerging growth company
SEC CIK: 1995920

Other Services-Computer Programming Services companies

Infosys Ltd INFY
Zscaler, Inc. ZS
Cognizant Technology Solutions Corp CTSH
Verisign INC/CA VRSN
Wipro Ltd WIT
EPAM Systems, Inc. EPAM
Amdocs Ltd DOX
Doximity, Inc. DOCS

All 58 Services-Computer Programming Services companies

Source: SEC EDGAR filings. This is company-reported data, not investment advice.