Overview
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Financials
From the company’s reports to the SEC. Every number links to the filing it came from.
Key numbers, fiscal 2025
Where the money goes
Where each dollar of revenue went, fiscal 2025
- Other costs100¢$29.3K
Out of $29.3K in revenue.2 The company lost money this year.
Financial statements
Every line of the income statement as filed: the last 2 fiscal years, latest first.2
| Period ending | 2025-08-31 | 2024-08-31 |
|---|---|---|
| REVENUES | $29.3K | $11.9K |
| Discounts given | -$42 | -$373 |
| GROSS PROFIT | $29.2K | $11.6K |
| General and Administrative Expenses | $87.4K | $45.9K |
| TOTAL OPERATING EXPENSES | -$87.4K | -$45.9K |
| LOSS FROM OPERATIONS | -$58.1K | -$34.4K |
| Interest Income | $5 | $32 |
| Interest Expense | -$9.9K | -$6.9K |
| TOTAL OTHER INCOME (LOSS) | -$9.9K | -$6.9K |
| NET LOSS | -$68.0K | -$41.2K |
| NET LOSS PER SHARE: BASIC AND DILUTED | -$0.01 | -$0.01 |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 5.5M shares | 4.5M shares |
No quarter-by-quarter statement was filed.
Every line of the balance sheet as filed: the last 3 fiscal years (annual) or 3 quarters (quarterly), latest first.2
| Period ending | 2025-08-31 | 2024-08-31 | 2023-08-31 |
|---|---|---|---|
| Cash and cash equivalents | $6.8K | $546 | |
| Prepaid Expenses | $20.3K | ||
| Total Current Assets | $27.1K | $546 | |
| Intangible assets | $173.8K | $173.8K | |
| Accumulated amortization | -$59.6K | -$24.9K | |
| Total Intangible assets | $114.2K | $148.9K | |
| Total Assets | $141.3K | $149.5K | |
| Related Party Loans | $200.8K | $180.3K | |
| Accounts Payable | $198 | ||
| Total Current Liabilities | $201.0K | $180.3K | |
| Total Liabilities | $201.0K | $180.3K | |
| Common stock, par value $0.001; 75,000,000 shares authorized, 5,799,469 and 4,500,000 shares issued and outstanding at August 31, 2025 and 2024, respectively | $5.8K | $4.5K | |
| Additional Paid-in Capital | $44.7K | $6.9K | |
| Accumulated deficit | -$110.2K | -$42.2K | |
| Total Stockholders Deficit | -$59.7K | -$30.8K | $3.5K |
| Total Liabilities and Stockholders Deficit | $141.3K | $149.5K | |
| Common Stock, Par or Stated Value Per Share | $0.00 | ||
| Common Stock, Shares Authorized | 75.0M shares | ||
| Common Stock, Shares, Outstanding | 5.8M shares | 4.5M shares |
| Period ending | 2025-08-31 | 2024-08-31 | 2023-08-31 |
|---|---|---|---|
| Cash and cash equivalents | $6.8K | $546 | |
| Prepaid Expenses | $20.3K | ||
| Total Current Assets | $27.1K | $546 | |
| Intangible assets | $173.8K | $173.8K | |
| Accumulated amortization | -$59.6K | -$24.9K | |
| Total Intangible assets | $114.2K | $148.9K | |
| Total Assets | $141.3K | $149.5K | |
| Related Party Loans | $200.8K | $180.3K | |
| Accounts Payable | $198 | ||
| Total Current Liabilities | $201.0K | $180.3K | |
| Total Liabilities | $201.0K | $180.3K | |
| Common stock, par value $0.001; 75,000,000 shares authorized, 5,799,469 and 4,500,000 shares issued and outstanding at August 31, 2025 and 2024, respectively | $5.8K | $4.5K | |
| Additional Paid-in Capital | $44.7K | $6.9K | |
| Accumulated deficit | -$110.2K | -$42.2K | |
| Total Stockholders Deficit | -$59.7K | -$30.8K | $3.5K |
| Total Liabilities and Stockholders Deficit | $141.3K | $149.5K | |
| Common Stock, Par or Stated Value Per Share | $0.00 | ||
| Common Stock, Shares Authorized | 75.0M shares | ||
| Common Stock, Shares, Outstanding | 5.8M shares | 4.5M shares |
Cash flow is reported year to date, not quarter by quarter, so there are no separate quarterly figures.
Every line of the cash flow as filed: the last 2 fiscal years, latest first.2
| Period ending | 2025-08-31 | 2024-08-31 |
|---|---|---|
| Net loss for the period | -$68.0K | -$41.2K |
| Amortization | $34.8K | $24.9K |
| Accounts Payable | $198 | -$1.5K |
| Prepaid Expense | -$20.3K | |
| Imputed Interest | $9.9K | $6.9K |
| Cash flows used in Operating Activities | -$43.5K | -$11.0K |
| Intangible Assets | -$157.3K | |
| Cash flows used in Investing Activities | -$157.3K | |
| Director Loan (proceeds /repayment) | $20.5K | $168.6K |
| Issuance of capital stock | $29.2K | |
| Cash Flows provided by Financing Activities | $49.7K | $168.6K |
| NET CHANGE IN CASH | $6.3K | $321 |
No quarter-by-quarter statement was filed.
What it owns
What E-Smart Corp. reports owning in its annual reports to the SEC: buildings, land and equipment, real estate and locations, investments, intangible assets and inventory, at the end of its latest fiscal year and a year before.
Investments
Intangibles and goodwill
| Item | Latest | A year before | Change |
|---|---|---|---|
| Intangible assets, net (excluding goodwill) | $173.8K2 Aug 31, 2025 | $173.8K2 Aug 31, 2024 | 0% |
| Finite-lived intangibles, gross | $114.2K2 Aug 31, 2025 | $148.9K2 Aug 31, 2024 | −23.3% |
| Finite-lived intangibles, net | $173.8K2 Aug 31, 2025 |
Properties, in its own words
We maintain our statutory registered agent's office at, USA and current location is at 7311 Oxford Ave, Philadelphia, PA 19111. Our phone number is +16203079197.
Item 2 of the 10-K filed Nov 26, 2025.7
Leadership
Who has led E-Smart Corp., and when. Pick a name to see everywhere that person has worked.
Chief executive
- Chief executive officerDiana Vasylenko Jan 30, 2026 to now8
Board members and other officers (1)
- Board memberDiana Vasylenko Jan 30, 2026 to now8
Timeline
Filings
25 filings to the SEC since October 2021: 2 annual reports, 8 quarterly reports, 2 major events, 1 insider forms, 12 other. The latest 20:
- Jun 29, 202610-Q EDGAR
- Apr 14, 202610-Q EDGAR
- Feb 2, 20268-K EDGAR
- Jan 30, 20264 PRIMARY DOCUMENT EDGAR
- Jan 14, 202610-Q EDGAR
- Nov 26, 202510-K EDGAR
- Jul 14, 202510-Q EDGAR
- Apr 10, 202510-Q EDGAR
- Mar 31, 20258-A12G EDGAR
- Jan 14, 202510-Q EDGAR
- Dec 12, 202410-K EDGAR
- Nov 29, 2024NT 10-K NOTIFICATION OF LATE FILING EDGAR
- Oct 16, 20248-K EDGAR
- Jul 12, 202410-Q EDGAR
- Apr 12, 202410-Q EDGAR
- Mar 29, 2024EFFECT EDGAR
- Mar 26, 2024CORRESP EDGAR
- Mar 26, 2024S-1/A EDGAR
- Feb 23, 2024S-1/A EDGAR
- Feb 9, 2024UPLOAD EDGAR
The 25 filings since October 2021 can be filtered by form type and year here when JavaScript is on.
Every filing from the last five years, summarized. The full record is on SEC EDGAR.
SEC filer profile
How E-Smart Corp. is registered with the Securities and Exchange Commission, from its EDGAR record and the cover page of its latest annual report.
- Name on EDGARE-Smart Corp.1
- CIK0001995920
- Employer ID (EIN)35-28108167
- Filer statusNon-accelerated filer not a shell company7
- Incorporated inNevada7
- Fiscal year endsAugust 311
- Industry code (SIC)7371 Services-Computer Programming Services1
- SEC reviewing officeOffice of Technology, Division of Corporation Finance1
- Business address7311 Oxford Ave, Philadelphia, PA 191111
- Phone162030791971
- Shares outstanding3,799,469 as of Jun 29, 20265
- Public float$0 as of Aug 31, 20252
- AuditorVictor Mokuolu , CPA PLLC, Houston, Texas PCAOB ID 67717
- On EDGAR sinceOct 25, 20231
- Filings25 in all: 10-Q (8), S-1/A (4), UPLOAD (3), 10-K (2), 8-K (2), 4 (1), 8-A12G (1), CORRESP (1)1
All 11 form types
EFFECT (1), NT 10-K (1), S-1 (1)
- Latest filingsAnnual report (10-K) Nov 26, 2025
Quarterly report (10-Q) Jun 29, 2026
Latest 8-K (8-K) Feb 2, 2026
Risk factors and legal proceedings
Legal proceedings
We are not currently a party to any legal proceedings, and we are not aware of any pending or potential legal actions.
The opening of Item 3, Legal Proceedings.7
Sources
The numbers on this page point here. Each one links to the record it came from.
- 1SEC EDGARE-Smart Corp. filings on SEC EDGAR
- 2SEC EDGARE-Smart Corp. 10-K for fiscal 2025
- 3SEC EDGARE-Smart Corp. filings on SEC EDGAR
- 4SEC EDGARE-Smart Corp. 10-Q for fiscal 2026
- 5SEC EDGARE-Smart Corp. 10-Q for fiscal 2026
- 6SEC EDGARE-Smart Corp. 10-K for fiscal 2023
- 7
- 8
- 9
- 10SEC EDGARChange of auditor