diff --git a/__tests__/package-exports-test.js b/__tests__/package-exports-test.js
index 3d5117e4..3559420d 100644
--- a/__tests__/package-exports-test.js
+++ b/__tests__/package-exports-test.js
@@ -1,12 +1,21 @@
 /* global require */
 /* eslint-disable import/extensions */
+
 /**
- * Verifies that CLI is not exported from the compiled barrel.
+ * Verifies package export conditions for the barrel, CLI, and representative subpaths.
  */
 test('the CJS barrel does not export CLI', () => {
     const expensifyCommon = require('../dist/index.js');
     expect(expensifyCommon.CLI).toBeUndefined();
     expect(expensifyCommon.Str).toBeDefined();
+    expect(expensifyCommon.unescapeText).toBeDefined();
+});
+
+test('the CJS barrel resolves through package exports', () => {
+    const expensifyCommon = require('expensify-common');
+    expect(expensifyCommon.Str).toBeDefined();
+    expect(expensifyCommon.unescapeText).toBeDefined();
+    expect(expensifyCommon.Device.getOSAndName).toEqual(expect.any(Function));
 });
 
 test('CLI subpath resolves to compiled dist output', () => {
@@ -31,3 +40,80 @@ test('CLI subpath default export is the constructor via ESM import', async () =>
     expect(typeof CLI).toBe('function');
     expect(CLI.name).toBe('CLI');
 });
+
+test('Device subpath resolves through package exports', () => {
+    const {getOSAndName} = require('expensify-common/Device');
+
+    expect(typeof getOSAndName).toBe('function');
+});
+
+test('utils subpath resolves through package exports', () => {
+    const {unescapeText} = require('expensify-common/utils');
+
+    expect(unescapeText('&')).toBe('&');
+});
+
+test('Device and utils subpaths support ESM import', async () => {
+    const {getOSAndName} = await import('expensify-common/Device');
+    const {unescapeText} = await import('expensify-common/utils');
+
+    expect(typeof getOSAndName).toBe('function');
+    expect(unescapeText('&')).toBe('&');
+});
+
+test('barrel supports ESM import through package exports', async () => {
+    const {Str, unescapeText, Device} = await import('expensify-common');
+
+    expect(Str).toBeDefined();
+    expect(unescapeText('&')).toBe('&');
+    expect(typeof Device.getOSAndName).toBe('function');
+});
+
+test('nested component subpaths resolve through package exports', () => {
+    const CopyText = require('expensify-common/components/CopyText');
+
+    expect(CopyText.default).toBeDefined();
+});
+
+test('every compiled CJS entry is exported as a canonical subpath', () => {
+    const fs = require('fs');
+    const path = require('path');
+    const packageJson = require('../package.json');
+
+    function collectCjsEntryPaths(directory, relativePath = '') {
+        const entries = [];
+
+        for (const entry of fs.readdirSync(directory, {withFileTypes: true})) {
+            if (entry.name === 'esm') {
+                continue;
+            }
+
+            const entryRelativePath = relativePath ? `${relativePath}/${entry.name}` : entry.name;
+
+            if (entry.isDirectory()) {
+                entries.push(...collectCjsEntryPaths(path.join(directory, entry.name), entryRelativePath));
+                continue;
+            }
+
+            if (!entry.name.endsWith('.js') || entry.name === 'cli.esm.js') {
+                continue;
+            }
+
+            entries.push(entryRelativePath.replace(/\.js$/, ''));
+        }
+
+        return entries;
+    }
+
+    const distDir = path.join(require.resolve('../dist/index.js'), '..');
+    const entryPaths = collectCjsEntryPaths(distDir);
+
+    for (const entryPath of entryPaths) {
+        if (entryPath === 'index') {
+            continue;
+        }
+
+        expect(packageJson.exports[`./${entryPath}`]).toBeDefined();
+        expect(packageJson.exports[`./dist/${entryPath}`]).toBeUndefined();
+    }
+});
diff --git a/lib/index.ts b/lib/index.ts
index afd7d512..a0ada57a 100644
--- a/lib/index.ts
+++ b/lib/index.ts
@@ -20,3 +20,4 @@ export {default as Str} from './str';
 export {default as TLD_REGEX} from './tlds';
 export {default as md5} from './md5';
 export {default as SafeString} from './SafeString';
+export {escapeText, isFunction, isNavigatorAvailable, isObject, isWindowAvailable, unescapeText} from './utils';
diff --git a/package.json b/package.json
index 20b869f0..09945871 100644
--- a/package.json
+++ b/package.json
@@ -10,14 +10,231 @@
   "exports": {
     ".": {
       "types": "./dist/index.d.ts",
+      "import": "./dist/index.js",
       "require": "./dist/index.js",
       "default": "./dist/index.js"
     },
+    "./API": {
+      "types": "./dist/API.d.ts",
+      "require": "./dist/API.js",
+      "import": "./dist/esm/API.js",
+      "default": "./dist/esm/API.js"
+    },
+    "./APIDeferred": {
+      "types": "./dist/APIDeferred.d.ts",
+      "require": "./dist/APIDeferred.js",
+      "import": "./dist/esm/APIDeferred.js",
+      "default": "./dist/esm/APIDeferred.js"
+    },
+    "./BrowserDetect": {
+      "types": "./dist/BrowserDetect.d.ts",
+      "require": "./dist/BrowserDetect.js",
+      "import": "./dist/esm/BrowserDetect.js",
+      "default": "./dist/esm/BrowserDetect.js"
+    },
     "./CLI": {
       "types": "./dist/CLI.d.ts",
-      "import": "./dist/esm/CLI.js",
       "require": "./dist/CLI.js",
+      "import": "./dist/esm/CLI.js",
       "default": "./dist/esm/CLI.js"
+    },
+    "./CONST": {
+      "types": "./dist/CONST.d.ts",
+      "require": "./dist/CONST.js",
+      "import": "./dist/esm/CONST.js",
+      "default": "./dist/esm/CONST.js"
+    },
+    "./Cookie": {
+      "types": "./dist/Cookie.d.ts",
+      "require": "./dist/Cookie.js",
+      "import": "./dist/esm/Cookie.js",
+      "default": "./dist/esm/Cookie.js"
+    },
+    "./CredentialsWrapper": {
+      "types": "./dist/CredentialsWrapper.d.ts",
+      "require": "./dist/CredentialsWrapper.js",
+      "import": "./dist/esm/CredentialsWrapper.js",
+      "default": "./dist/esm/CredentialsWrapper.js"
+    },
+    "./Device": {
+      "types": "./dist/Device.d.ts",
+      "require": "./dist/Device.js",
+      "import": "./dist/esm/Device.js",
+      "default": "./dist/esm/Device.js"
+    },
+    "./ExpenseRule": {
+      "types": "./dist/ExpenseRule.d.ts",
+      "require": "./dist/ExpenseRule.js",
+      "import": "./dist/esm/ExpenseRule.js",
+      "default": "./dist/esm/ExpenseRule.js"
+    },
+    "./ExpensiMark": {
+      "types": "./dist/ExpensiMark.d.ts",
+      "require": "./dist/ExpensiMark.js",
+      "import": "./dist/esm/ExpensiMark.js",
+      "default": "./dist/esm/ExpensiMark.js"
+    },
+    "./Func": {
+      "types": "./dist/Func.d.ts",
+      "require": "./dist/Func.js",
+      "import": "./dist/esm/Func.js",
+      "default": "./dist/esm/Func.js"
+    },
+    "./Log": {
+      "types": "./dist/Log.d.ts",
+      "require": "./dist/Log.js",
+      "import": "./dist/esm/Log.js",
+      "default": "./dist/esm/Log.js"
+    },
+    "./Logger": {
+      "types": "./dist/Logger.d.ts",
+      "require": "./dist/Logger.js",
+      "import": "./dist/esm/Logger.js",
+      "default": "./dist/esm/Logger.js"
+    },
+    "./Network": {
+      "types": "./dist/Network.d.ts",
+      "require": "./dist/Network.js",
+      "import": "./dist/esm/Network.js",
+      "default": "./dist/esm/Network.js"
+    },
+    "./Num": {
+      "types": "./dist/Num.d.ts",
+      "require": "./dist/Num.js",
+      "import": "./dist/esm/Num.js",
+      "default": "./dist/esm/Num.js"
+    },
+    "./PageEvent": {
+      "types": "./dist/PageEvent.d.ts",
+      "require": "./dist/PageEvent.js",
+      "import": "./dist/esm/PageEvent.js",
+      "default": "./dist/esm/PageEvent.js"
+    },
+    "./PubSub": {
+      "types": "./dist/PubSub.d.ts",
+      "require": "./dist/PubSub.js",
+      "import": "./dist/esm/PubSub.js",
+      "default": "./dist/esm/PubSub.js"
+    },
+    "./ReportHistoryStore": {
+      "types": "./dist/ReportHistoryStore.d.ts",
+      "require": "./dist/ReportHistoryStore.js",
+      "import": "./dist/esm/ReportHistoryStore.js",
+      "default": "./dist/esm/ReportHistoryStore.js"
+    },
+    "./SafeString": {
+      "types": "./dist/SafeString.d.ts",
+      "require": "./dist/SafeString.js",
+      "import": "./dist/esm/SafeString.js",
+      "default": "./dist/esm/SafeString.js"
+    },
+    "./Templates": {
+      "types": "./dist/Templates.d.ts",
+      "require": "./dist/Templates.js",
+      "import": "./dist/esm/Templates.js",
+      "default": "./dist/esm/Templates.js"
+    },
+    "./Url": {
+      "types": "./dist/Url.d.ts",
+      "require": "./dist/Url.js",
+      "import": "./dist/esm/Url.js",
+      "default": "./dist/esm/Url.js"
+    },
+    "./components/CopyText": {
+      "types": "./dist/components/CopyText.d.ts",
+      "require": "./dist/components/CopyText.js",
+      "import": "./dist/esm/components/CopyText.js",
+      "default": "./dist/esm/components/CopyText.js"
+    },
+    "./components/StepProgressBar": {
+      "types": "./dist/components/StepProgressBar.d.ts",
+      "require": "./dist/components/StepProgressBar.js",
+      "import": "./dist/esm/components/StepProgressBar.js",
+      "default": "./dist/esm/components/StepProgressBar.js"
+    },
+    "./components/form/element/combobox": {
+      "types": "./dist/components/form/element/combobox.d.ts",
+      "require": "./dist/components/form/element/combobox.js",
+      "import": "./dist/esm/components/form/element/combobox.js",
+      "default": "./dist/esm/components/form/element/combobox.js"
+    },
+    "./components/form/element/dropdown": {
+      "types": "./dist/components/form/element/dropdown.d.ts",
+      "require": "./dist/components/form/element/dropdown.js",
+      "import": "./dist/esm/components/form/element/dropdown.js",
+      "default": "./dist/esm/components/form/element/dropdown.js"
+    },
+    "./components/form/element/dropdownItem": {
+      "types": "./dist/components/form/element/dropdownItem.d.ts",
+      "require": "./dist/components/form/element/dropdownItem.js",
+      "import": "./dist/esm/components/form/element/dropdownItem.js",
+      "default": "./dist/esm/components/form/element/dropdownItem.js"
+    },
+    "./components/form/element/onOffSwitch": {
+      "types": "./dist/components/form/element/onOffSwitch.d.ts",
+      "require": "./dist/components/form/element/onOffSwitch.js",
+      "import": "./dist/esm/components/form/element/onOffSwitch.js",
+      "default": "./dist/esm/components/form/element/onOffSwitch.js"
+    },
+    "./components/form/element/switch": {
+      "types": "./dist/components/form/element/switch.d.ts",
+      "require": "./dist/components/form/element/switch.js",
+      "import": "./dist/esm/components/form/element/switch.js",
+      "default": "./dist/esm/components/form/element/switch.js"
+    },
+    "./fastMerge": {
+      "types": "./dist/fastMerge.d.ts",
+      "require": "./dist/fastMerge.js",
+      "import": "./dist/esm/fastMerge.js",
+      "default": "./dist/esm/fastMerge.js"
+    },
+    "./jquery.expensifyIframify": {
+      "types": "./dist/jquery.expensifyIframify.d.ts",
+      "require": "./dist/jquery.expensifyIframify.js",
+      "import": "./dist/esm/jquery.expensifyIframify.js",
+      "default": "./dist/esm/jquery.expensifyIframify.js"
+    },
+    "./md5": {
+      "types": "./dist/md5.d.ts",
+      "require": "./dist/md5.js",
+      "import": "./dist/esm/md5.js",
+      "default": "./dist/esm/md5.js"
+    },
+    "./mixins/PubSub": {
+      "types": "./dist/mixins/PubSub.d.ts",
+      "require": "./dist/mixins/PubSub.js",
+      "import": "./dist/esm/mixins/PubSub.js",
+      "default": "./dist/esm/mixins/PubSub.js"
+    },
+    "./mixins/extraClasses": {
+      "types": "./dist/mixins/extraClasses.d.ts",
+      "require": "./dist/mixins/extraClasses.js",
+      "import": "./dist/esm/mixins/extraClasses.js",
+      "default": "./dist/esm/mixins/extraClasses.js"
+    },
+    "./mixins/validationClasses": {
+      "types": "./dist/mixins/validationClasses.d.ts",
+      "require": "./dist/mixins/validationClasses.js",
+      "import": "./dist/esm/mixins/validationClasses.js",
+      "default": "./dist/esm/mixins/validationClasses.js"
+    },
+    "./str": {
+      "types": "./dist/str.d.ts",
+      "require": "./dist/str.js",
+      "import": "./dist/esm/str.js",
+      "default": "./dist/esm/str.js"
+    },
+    "./tlds": {
+      "types": "./dist/tlds.d.ts",
+      "require": "./dist/tlds.js",
+      "import": "./dist/esm/tlds.js",
+      "default": "./dist/esm/tlds.js"
+    },
+    "./utils": {
+      "types": "./dist/utils.d.ts",
+      "require": "./dist/utils.js",
+      "import": "./dist/esm/utils.js",
+      "default": "./dist/esm/utils.js"
     }
   },
   "files": [
@@ -29,9 +246,9 @@
   "scripts": {
     "grunt": "grunt",
     "typecheck": "tsc --noEmit",
-    "build": "tsc -p tsconfig.build.json && cp ./lib/*.d.ts ./dist && tsc -p tsconfig.cli.cjs.json && tsc -p tsconfig.cli.esm.json && cp ./lib/esm-package.json ./dist/esm/package.json",
+    "build": "tsc -p tsconfig.build.json && cp ./lib/*.d.ts ./dist && tsc -p tsconfig.esm.json && cp ./lib/esm-package.json ./dist/esm/package.json && node ./scripts/generate-package-exports.mjs",
     "test": "jest",
-    "lint": "eslint lib/ __tests__/",
+    "lint": "eslint lib/ __tests__/ scripts/",
     "prettier": "prettier --write lib/ __tests__/",
     "patch": "npm --no-git-tag-version version patch",
     "update-tlds": "echo \"$(curl -s https://data.iana.org/TLD/tlds-alpha-by-domain.txt | sed '1d' | awk '{print length, $0}' - | sort -n -r | cut -d \" \" -f2- )|SJC|RNO|LAX\" | tr '\\n' '|' | sed s'/.$//' | printf \"const TLD_REGEX='$(cat -)';\\n\\nexport default TLD_REGEX;\\n\" > lib/tlds.jsx"
diff --git a/scripts/generate-package-exports.mjs b/scripts/generate-package-exports.mjs
new file mode 100644
index 00000000..7aaef7a3
--- /dev/null
+++ b/scripts/generate-package-exports.mjs
@@ -0,0 +1,123 @@
+/**
+ * Generates the package.json `exports` map after the CJS and ESM builds complete.
+ *
+ * Scans dist/ for every compiled entry point (top-level modules, components, mixins, etc.) and
+ * writes canonical subpath exports such as `expensify-common/Device` and `expensify-common/utils`.
+ * Each subpath points at the matching CJS file for `require`, the ESM file in dist/esm for
+ * `import` when available, and the shared .d.ts for types. The barrel entry (`.`) is configured
+ * separately to use the CJS index for both import and require.
+ *
+ * Run as the final step of `npm run build`; it overwrites `package.json` exports in place.
+ */
+import fs from "fs";
+import path from "path";
+import { fileURLToPath } from "url";
+
+const dirname = path.dirname(fileURLToPath(import.meta.url));
+const packageRoot = path.resolve(dirname, "..");
+const distDir = path.join(packageRoot, "dist");
+const esmDir = path.join(distDir, "esm");
+
+/**
+ * Collects every compiled JS entry under dist/, excluding the ESM output tree.
+ *
+ * @param {string} directory
+ * @param {string} [relativePath]
+ * @returns {string[]}
+ */
+function collectCjsEntryPaths(directory, relativePath = "") {
+  const entries = [];
+
+  for (const entry of fs.readdirSync(directory, { withFileTypes: true })) {
+    if (entry.name === "esm") {
+      continue;
+    }
+
+    const entryRelativePath = relativePath
+      ? `${relativePath}/${entry.name}`
+      : entry.name;
+
+    if (entry.isDirectory()) {
+      entries.push(
+        ...collectCjsEntryPaths(
+          path.join(directory, entry.name),
+          entryRelativePath,
+        ),
+      );
+      continue;
+    }
+
+    if (!entry.name.endsWith(".js") || entry.name === "cli.esm.js") {
+      continue;
+    }
+
+    entries.push(entryRelativePath.replace(/\.js$/, ""));
+  }
+
+  return entries.sort();
+}
+
+function hasEsmBuild(relativePathWithoutExtension) {
+  return fs.existsSync(path.join(esmDir, `${relativePathWithoutExtension}.js`));
+}
+
+function createSubpathExport(relativePathWithoutExtension) {
+  const typesPath = `./dist/${relativePathWithoutExtension}.d.ts`;
+  const requirePath = `./dist/${relativePathWithoutExtension}.js`;
+  const exportEntry = {
+    types: typesPath,
+    require: requirePath,
+  };
+
+  if (hasEsmBuild(relativePathWithoutExtension)) {
+    exportEntry.import = `./dist/esm/${relativePathWithoutExtension}.js`;
+    exportEntry.default = exportEntry.import;
+  } else {
+    exportEntry.default = requirePath;
+  }
+
+  return exportEntry;
+}
+
+function buildExportsMap() {
+  const entryPaths = collectCjsEntryPaths(distDir);
+  const exportsMap = {
+    ".": {
+      types: "./dist/index.d.ts",
+      // The barrel re-exports the full legacy graph (jQuery, lodash, React, etc.). Keep CJS as the
+      // ESM entry so native Node `import` and bundlers resolve the same stable build.
+      import: "./dist/index.js",
+      require: "./dist/index.js",
+      default: "./dist/index.js",
+    },
+  };
+
+  for (const entryPath of entryPaths) {
+    if (entryPath === "index") {
+      continue;
+    }
+
+    const subpathExport = createSubpathExport(entryPath);
+
+    exportsMap[`./${entryPath}`] = subpathExport;
+  }
+
+  return exportsMap;
+}
+
+function main() {
+  const packageJsonPath = path.join(packageRoot, "package.json");
+  const packageJson = JSON.parse(fs.readFileSync(packageJsonPath, "utf8"));
+
+  packageJson.exports = buildExportsMap();
+
+  fs.writeFileSync(
+    packageJsonPath,
+    `${JSON.stringify(packageJson, null, 2)}\n`,
+  );
+  console.log(
+    `Updated package.json exports with ${Object.keys(packageJson.exports).length} entries.`,
+  );
+}
+
+main();
diff --git a/tsconfig.build.json b/tsconfig.build.json
index 29ce4e7b..d04f033a 100644
--- a/tsconfig.build.json
+++ b/tsconfig.build.json
@@ -1,6 +1,5 @@
 {
   "$schema": "https://json.schemastore.org/tsconfig",
   "extends": "./tsconfig.json",
-  "include": ["./lib"],
-  "exclude": ["./lib/CLI.ts"]
+  "include": ["./lib"]
 }
diff --git a/tsconfig.cli.cjs.json b/tsconfig.cli.cjs.json
deleted file mode 100644
index 65521081..00000000
--- a/tsconfig.cli.cjs.json
+++ /dev/null
@@ -1,9 +0,0 @@
-{
-  "$schema": "https://json.schemastore.org/tsconfig",
-  "extends": "./tsconfig.json",
-  "compilerOptions": {
-    "module": "commonjs",
-    "outDir": "./dist"
-  },
-  "include": ["./lib/CLI.ts"]
-}
diff --git a/tsconfig.cli.esm.json b/tsconfig.cli.esm.json
deleted file mode 100644
index cafb37be..00000000
--- a/tsconfig.cli.esm.json
+++ /dev/null
@@ -1,16 +0,0 @@
-{
-  "$schema": "https://json.schemastore.org/tsconfig",
-  "compilerOptions": {
-    "target": "ES2020",
-    "module": "ES2020",
-    "moduleResolution": "node",
-    "outDir": "./dist/esm",
-    "rootDir": "./lib",
-    "declaration": true,
-    "strict": true,
-    "skipLibCheck": true,
-    "esModuleInterop": true,
-    "types": ["node"]
-  },
-  "include": ["./lib/CLI.ts", "./lib/SafeString.ts"]
-}
diff --git a/tsconfig.esm.json b/tsconfig.esm.json
new file mode 100644
index 00000000..eff08eed
--- /dev/null
+++ b/tsconfig.esm.json
@@ -0,0 +1,11 @@
+{
+  "$schema": "https://json.schemastore.org/tsconfig",
+  "extends": "./tsconfig.json",
+  "compilerOptions": {
+    "module": "ES2020",
+    "moduleResolution": "node",
+    "outDir": "./dist/esm",
+    "rootDir": "./lib"
+  },
+  "include": ["./lib"]
+}