E-Smart Corp. reported revenue of $7,950 for the three months ended May 31, 2026, a decrease from $9,756 in the same period of the prior year. The net loss for the three months ended May 31, 2026, was $24,322, an increase from $34,423 in the prior year's comparable period. For the nine months ended May 31, 2026, revenue increased to $37,710 from $20,101 in the prior year's period. The net loss for the nine months ended May 31, 2026, widened to $88,821 from $71,952 in the prior year's period. Total assets decreased to $107,584 as of May 31, 2026, from $141,281 as of August 31, 2025. Total liabilities increased to $248,326 as of May 31, 2026, from $200,988 as of August 31, 2025. The company has an accumulated deficit of $199,070 as of May 31, 2026. Management anticipates dependence on additional investment capital and plans to finance operations through available cash, director loans, or a private offering. Disclosure controls and procedures were found to be not effective as of May 31, 2026.