Company research
E-Smart Corp.
CIK 1995920Updated Nov 11, 2026
SecurityESMR · OTC · equity
ESMR price & chart
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Recent filings
10-K filing
10-Q filing
10-Q filing
Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements · Other Events
Items 5.02, 8.01
4 filing
Show 1 more recent filings
Financials
FY 2025 · USDSource
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balance sheet · annual statements
| Line item | Q3 2026 | Q3 2025 | Q3 2024 | Q2 2026 | Q2 2025 | Q2 2024 | Q1 2026 | Q1 2025 | FY 2025 | FY 2024 |
|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | ||||||||||
| AssetsUSD | 107,584Source | 149,101Source | 157,197Source | 128,531Source | 145,546Source | 156,757Source | 140,865Source | 162,518Source | 141,281Source | 149,488Source |
| Intangible Assets, Net (Excluding Goodwill)USD | 88,112Source | 173,800Source | 157,192Source | 96,802Source | 173,800Source | 156,641Source | 173,800Source | 173,800Source | 173,800Source | — |
| Current assets: | ||||||||||
| Cash and Cash Equivalents, at Carrying ValueUSD | 506Source | 4,358Source | 5Source | 1,138Source | 763Source | 116Source | 3,999Source | 3,945Source | 6,825Source | 546Source |
| Assets, CurrentUSD | 19,472Source | 4,358Source | 5Source | 31,729Source | 763Source | 116Source | 35,373Source | 3,945Source | 27,099Source | 546Source |
| Other Assets, NoncurrentUSD | — | — | 157,192Source | — | — | — | — | — | — | 173,800Source |
| LIABILITIES AND EQUITY | ||||||||||
| LiabilitiesUSD | 248,326Source | 215,377Source | 180,604Source | 247,822Source | 179,997Source | 172,497Source | 220,152Source | 182,533Source | 200,988Source | 180,297Source |
| Stockholders’ equity: | ||||||||||
| Common Stock, Value, IssuedUSD | 3,799Source | 5,799Source | 4,500Source | 3,799Source | — | 4,500Source | 5,799Source | 5,520Source | 5,799Source | 4,500Source |
| Retained Earnings (Accumulated Deficit)USD | -199,070Source | -114,165Source | -27,908Source | -174,748Source | -79,743Source | -20,240Source | -132,262Source | -56,729Source | -110,249Source | -42,215Source |
| Stockholders' Equity Attributable to ParentUSD | -140,742Source | -66,276Source | -23,408Source | -119,291Source | -34,451Source | -15,740Source | -79,287Source | -20,015Source | -59,708Source | -30,810Source |
| Additional Paid in Capital, Common StockUSD | 54,529Source | 42,090Source | — | 51,658Source | 39,493Source | — | 47,176Source | 31,194Source | 44,742Source | 6,905Source |
| Liabilities and EquityUSD | 107,584Source | 149,101Source | 157,197Source | 128,531Source | 145,546Source | 156,757Source | 140,865Source | 162,518Source | 141,281Source | 149,488Source |
| Current liabilities: | ||||||||||
| Liabilities, CurrentUSD | — | 215,377Source | 180,604Source | 247,822Source | 179,997Source | 172,497Source | 220,152Source | 182,533Source | 200,988Source | — |
| Accounts Payable, CurrentUSD | 99Source | 10,198Source | 3,593Source | 99Source | — | 4,000Source | 3,948Source | — | 198Source | — |
| Accounts Receivable, after Allowance for Credit Loss, Current | —Source | —Source | — | —Source | — | — | — | — | — | — |
| Prepaid Expense and Other Assets, Current | — | —Source | —Source | — | — | — | — | —Source | — | — |
| Deferred Revenue, Current | — | — | — | —Source | — | — | —Source | —Source | — | — |
cash flow · annual statements
| Line item | Q4 2025 | Q4 2024 | Q3 2026 | Q3 2025 | Q2 2026 | Q2 2025 | Q1 2026 | Q1 2025 | FY 2025 | FY 2024 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash flows from operating activities: | ||||||||||
| Net Income (Loss), Including Portion Attributable to Noncontrolling InterestUSD | — | — | — | — | — | — | — | -14,514Source | — | -41,236Source |
| Adjustments to reconcile net income to net cash provided by operating activities: | ||||||||||
| Depreciation and amortization | — | — | — | — | — | — | —Source | — | —Source | — |
| Changes in operating assets and liabilities: | ||||||||||
| Increase (Decrease) in Accounts PayableUSD | — | — | — | — | — | — | 3,750Source | — | 198Source | -1,500Source |
| Net Cash Provided by (Used in) Operating ActivitiesUSD | — | — | — | — | — | — | -10,098Source | -19,061Source | -43,452Source | -10,973Source |
| Cash flows from investing activities: | ||||||||||
| Net Cash Provided by (Used in) Investing ActivitiesUSD | — | — | — | — | — | — | — | — | — | -157,300Source |
| Cash flows from financing activities: | ||||||||||
| Net Cash Provided by (Used in) Financing ActivitiesUSD | — | — | — | — | — | — | 7,273Source | 22,460Source | 49,731Source | 168,594Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | — | — | 506Source | 4,358Source | 1,138Source | 763Source | 3,999Source | 3,945Source | 6,825Source | 546Source |
| Additional Financial Items | ||||||||||
| Depreciation, Amortization and Accretion, NetUSD | — | — | — | — | — | — | 8,690Source | 8,690Source | 34,760Source | — |
| General and Administrative ExpenseUSD | — | — | 29,401Source | 41,582Source | 60,155Source | 26,609Source | 29,188Source | 16,579Source | 87,388Source | 45,925Source |
| InterestExpenseNonoperatingUSD | — | — | -2,871Source | -2,597Source | -2,482Source | -2,290Source | -2,434Source | -2,359Source | -9,898Source | — |
| Net Income (Loss) Attributable to ParentUSD | — | — | -24,322Source | -34,423Source | -42,486Source | -23,014Source | -22,013Source | -14,514Source | -68,034Source | 41,236Source |
| Nonoperating Income (Expense)USD | — | — | -2,871Source | -2,597Source | -2,482Source | -2,290Source | -2,434Source | -2,355Source | -9,893Source | -6,873Source |
| Operating ExpensesUSD | — | — | 29,401Source | 41,582Source | -60,155Source | -26,609Source | -29,188Source | -16,579Source | -87,388Source | -45,925Source |
| Other Nonoperating Income (Expense)USD | — | — | — | — | — | — | — | 5Source | 5Source | — |
| Amortization of Debt Issuance Costs | — | — | — | — | — | — | — | —Source | — | — |
| Amortization of Intangible Assets | — | — | — | — | — | — | — | — | — | — |
| Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent | — | — | — | — | — | — | — | —Source | — | — |
| Net Income (Loss) Available to Common Stockholders, Basic | — | — | — | —Source | — | — | — | — | — | — |
income statement · annual statements
| Line item | Q4 2025 | Q4 2024 | Q3 2026 | Q3 2025 | Q2 2026 | Q2 2025 | Q1 2026 | Q1 2025 | FY 2025 | FY 2024 |
|---|---|---|---|---|---|---|---|---|---|---|
| Total RevenueUSD | — | — | 7,950Source | 9,756Source | 20,151Source | 5,895Source | 9,609Source | 4,451Source | 29,289Source | 11,935Source |
| Operating Income (Loss)USD | — | — | -21,451Source | -31,826Source | -40,004Source | -20,724Source | -19,579Source | -12,160Source | -58,141Source | -34,363Source |
| Other Nonoperating Income (Expense)USD | — | — | — | — | — | — | — | 5Source | 5Source | — |
| Net Income (Loss) Attributable to ParentUSD | — | — | -24,322Source | -34,423Source | -42,486Source | -23,014Source | -22,013Source | -14,514Source | -68,034Source | 41,236Source |
| Earnings Per Share, DilutedUSD per share | — | — | -0.01Source | -0.01Source | -0.01Source | 0Source | 0Source | 0Source | -0.01Source | -0.01Source |
| Weighted Average Number of Shares Outstanding, Dilutedshares | — | — | 3,799,469Source | 5,799,469Source | 5,046,142Source | 5,707,188Source | 5,799,469Source | 4,719,210Source | 5,510,942Source | 4,500,000Source |
| Interest Expense (non-operating)USD | — | — | -2,871Source | -2,597Source | -2,482Source | -2,290Source | -2,434Source | -2,359Source | -9,898Source | — |
| Additional Financial Items | ||||||||||
| Depreciation, Depletion and Amortization, NonproductionUSD | — | — | — | — | — | — | 8,690Source | — | 34,760Source | — |
| General and Administrative ExpenseUSD | — | — | 29,401Source | 41,582Source | 60,155Source | 26,609Source | 29,188Source | 16,579Source | 87,388Source | 45,925Source |
| Gross ProfitUSD | — | — | 7,950Source | 9,756Source | 20,151Source | 5,885Source | 9,609Source | 4,419Source | 29,247Source | 11,562Source |
| Interest Expense, DebtUSD | — | — | 2,871Source | — | 2,482Source | 2,290Source | 2,434Source | 2,359Source | 9,898Source | 6,905Source |
| Interest Income, OperatingUSD | — | — | — | — | — | 10Source | — | 32Source | 42Source | — |
| Nonoperating Income (Expense)USD | — | — | -2,871Source | -2,597Source | -2,482Source | -2,290Source | -2,434Source | -2,355Source | -9,893Source | -6,873Source |
| Operating ExpensesUSD | — | — | 29,401Source | 41,582Source | -60,155Source | -26,609Source | -29,188Source | -16,579Source | -87,388Source | -45,925Source |
| Other IncomeUSD | — | — | — | — | — | — | — | 5Source | — | 32Source |
| Cost of Goods and Services Sold | — | — | — | — | — | — | —Source | — | — | — |
| Amortization of Intangible Assets | — | — | — | — | — | — | — | — | — | — |
| Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent | — | — | — | — | — | — | — | —Source | — | — |
| Interest Expense | — | — | — | — | — | — | — | — | — | — |
| Net Income (Loss) Available to Common Stockholders, Basic | — | — | — | —Source | — | — | — | — | — | — |
| Other Cost and Expense, Operating | — | — | — | —Source | — | — | — | — | — | — |