$ESMR
E-Smart Corp.
CIK:0001995920|SEC Filings
Condensed Statements of Operations - USD ($) |
3 Months Ended | 9 Months Ended | ||
|---|---|---|---|---|
May 31, 2026 |
May 31, 2025 |
May 31, 2026 |
May 31, 2025 |
|
| Income Statement [Abstract] | ||||
| REVENUES | $ 7,950 | $ 9,756 | $ 37,710 | $ 20,101 |
| Discounts given | (42) | |||
| GROSS PROFIT | 7,950 | 9,756 | 37,710 | 20,059 |
| OPERATING EXPENSES | ||||
| General and Administrative Expenses | 29,401 | 41,582 | 118,744 | 84,770 |
| TOTAL OPERATING EXPENSES | 29,401 | 41,582 | 118,744 | 84,770 |
| LOSS FROM OPERATIONS | (21,451) | (31,826) | (81,034) | (64,711) |
| Interest Income | 5 | |||
| Interest Expense | (2,871) | (2,597) | (7,787) | (7,246) |
| TOTAL OTHER LOSS | (2,871) | (2,597) | (7,787) | (7,241) |
| PROVISION FOR INCOME TAXES | ||||
| NET LOSS | $ (24,322) | $ (34,423) | $ (88,821) | $ (71,952) |
| NET LOSS PER SHARE: BASIC AND DILUTED | $ (0.01) | $ (0.01) | $ (0.02) | $ (0.01) |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 3,799,469 | 5,799,469 | 4,898,370 | 5,411,413 |
Condensed Statements of Cash Flows - USD ($) |
9 Months Ended | |
|---|---|---|
May 31, 2026 |
May 31, 2025 |
|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Net loss for the period | $ (88,821) | $ (71,952) |
| Amortization | 26,070 | 26,070 |
| Accounts Payable | (99) | 10,198 |
| Accounts Receivable | (2,500) | |
| Prepaid Expense | 1,308 | (19,371) |
| Deferred revenue | 3,133 | |
| Imputed interest | 7,787 | 7,246 |
| Cash flows used in Operating Activities | (53,755) | (47,175) |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Intangible Assets | ||
| Cash flows used in Investing Activities | ||
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Related Party Loan (proceeds /repayment) | 47,437 | 21,749 |
| Issuance of capital stock | 29,238 | |
| Cash Flows provided by Financing Activities | 47,437 | 50,987 |
| NET CHANGE IN CASH | (6,318) | 3,812 |
| Cash, beginning of period | 6,825 | 546 |
| Cash, end of period | 506 | 4,358 |
| Interest paid | ||
| Income taxes paid | ||
Condensed Balance Sheets - USD ($) |
May 31, 2026 |
Aug. 31, 2025 |
|---|---|---|
| Current Assets | ||
| Cash and cash equivalents | $ 506 | $ 6,825 |
| Prepaid Expenses | 18,966 | 20,274 |
| Total Current Assets | 19,472 | 27,099 |
| Intangible assets | ||
| Intangible assets | 173,800 | 173,800 |
| Accumulated amortization | (85,688) | (59,618) |
| Total Intangible assets | 88,112 | 114,182 |
| Total Assets | 107,584 | 141,281 |
| Current Liabilities | ||
| Related Party Loan | 248,227 | 200,790 |
| Accounts Payable | 99 | 198 |
| Total Liabilities | 248,326 | 200,988 |
| Stockholders’ Deficit | ||
| Common stock, par value $0.001; 75,000,000 shares authorized, 3,799,469 and 5,799,469 shares issued and outstanding as of May 31, 2026 and August 31, 2025, respectively | 3,799 | 5,799 |
| Additional Paid-in Capital | 54,529 | 44,742 |
| Accumulated deficit | (199,070) | (110,249) |
| Total Stockholders’ Deficit | (140,742) | (59,708) |
| Total Liabilities and Stockholders’ Deficit | $ 107,584 | $ 141,281 |