Going Concern	12 Months Ended
Aug. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 – Going Concern The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company currently has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. E-Smart Corp. has generated $42,870 of revenue and incurred a net loss of $127,976 for the year ended August 31, 2026, additionally, it’s reporting an accumulated deficit since inception of $238,225 as of August 31, 2026. The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to finance operating expenses for the next twelve months through loans from the Company’s Chief Executive Officer and/or a private offering of common stock. As of August 31, 2026, the Company F-6 had cash of $601, a working capital deficit of $258,426 and $65,245 of remaining availability under the related party loan agreement, under which the outstanding balance is repayable upon the lender’s request. Net cash used in operating activities was $60,188 for the year ended August 31, 2026. The Company has no commitments for additional financing, and management’s plans do not alleviate the substantial doubt about the Company’s ability to continue as a going concern.

Going Concern

12 Months Ended

Aug. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 2 – Going Concern

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company currently has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

E-Smart Corp. has generated $42,870 of revenue and incurred a net loss of $127,976 for the year ended August 31, 2026, additionally, it’s reporting an accumulated deficit since inception of $238,225 as of August 31, 2026.

The Company's capacity to operate as a going concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations and settle liabilities resulting from standard business operations when they become due. Management plans to finance operating expenses for the next twelve months through loans from the Company’s Chief Executive Officer and/or a private offering of common stock. As of August 31, 2026, the Company

F-6

had cash of $601, a working capital deficit of $258,426 and $65,245 of remaining availability under the related party loan agreement, under which the outstanding balance is repayable upon the lender’s request. Net cash used in operating activities was $60,188 for the year ended August 31, 2026. The Company has no commitments for additional financing, and management’s plans do not alleviate the substantial doubt about the Company’s ability to continue as a going concern.

- Definition

The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.

+ References + Details