How smart are the worlds most smartest animal can they be smarter then us human just not able to be working because they have no hands to work with?

The smartest animals can range from dolphins to elephants to etc etc etc. they don’t need to use tools to be smart. Animals like Dolphins and elephants have complex social behavioral skills and amazing memory skills, like elephants can have a memory from 80 years back to remember where water can be found. They may not be “smarter” then us in that they can’t build or cook, but they’re still very intelligent to ensure their own survival.