Sdcard/epsxe/memcards/ and sdcard/epsxe/sstates/
Hi, Thank you very much for giving such nice information.if you connect your Android phone with the PC then your saves will be on the epsxe000.mcr and epsxe001.mcr files in the "memcards" folder on your PC. You should be able to copy and paste them over your ones on your phone.
On your phone, the ps1 memory card files should be placed on your phone/epsxe/memcards
For the roms, you could place them in the "isos" folder in phone/epsxe/isos.