OTC: ESMR
E-Smart Corp.CIK 0001995920 · SIC 7371 · Computer Programming & Data Processing
E-Smart Corp. (“the Company”, “we”, “us” or “our”) was incorporated on June 6, 2023 under the laws of the State of Nevada United States of America. E-Smart Corp. is an innovative digital platform that aims to revolutionize the tattoo industry by efficiently connecting tattoo artists and clients.… About this business →
Every 8-K is open in full. Other 10-Ks and 10-Qs show a 3-bullet preview. A free account reads 3 more full reports a month. Generating a report requires a verified account.
Sign up freeWant to see a complete report first? Today's free report (IPW 10-K) is open in full — no account needed.
Summary not yet generated.
Summary not yet generated.
Partner
Trade ESMR commission-free
Open an account, get a free stock.
Investing involves risk. Free stock terms apply.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Summary not yet generated.
Latest financial statements
From 10-Q filed Jun 29, 2026 (period ending May 31, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.
Condensed Statements of Operations (Unaudited)
| Description | Three months ended May 31, 2026 | Three months ended May 31, 2025 | Nine months ended May 31, 2026 | Nine months ended May 31, 2025 |
|---|---|---|---|---|
| REVENUES | 7,950 | 9,756 | 37,710 | 20,101 |
| Discounts given | - | - | - | (42) |
| GROSS PROFIT | 7,950 | 9,756 | 37,710 | 20,059 |
| OPERATING EXPENSES | ||||
| General and Administrative Expenses | 29,401 | 41,582 | 118,744 | 84,770 |
| TOTAL OPERATING EXPENSES | 29,401 | 41,582 | 118,744 | 84,770 |
| LOSS FROM OPERATIONS | (21,451) | (31,826) | (81,034) | (64,711) |
| OTHER LOSS | ||||
| Interest Income | - | - | 5 | |
| Interest Expense | (2,871) | (2,597) | (7,787) | (7,246) |
| TOTAL OTHER LOSS | (2,871) | (2,597) | (7,787) | (7,241) |
| PROVISION FOR INCOME TAXES | - | - | - | - |
| NET LOSS | (24,322) | (34,423) | (88,821) | (71,952) |
| NET LOSS PER SHARE: BASIC AND DILUTED | (0.01) | (0.01) | (0.02) | (0.01) |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 3,799,469 | 5,799,469 | 4,898,370 | 5,411,413 |
Condensed Balance Sheets
| Description | May 31, 2026 (Unaudited) | August 31, 2025 |
|---|---|---|
| ASSETS | ||
| Current Assets | ||
| Cash and cash equivalents | 506 | 6,825 |
| Prepaid Expenses | 18,966 | 20,274 |
| Total Current Assets | 19,472 | 27,099 |
| Intangible assets | ||
| Intangible assets | 173,800 | 173,800 |
| Accumulated amortization | (85,688) | (59,618) |
| Total Intangible assets | 88,112 | 114,182 |
| Total Assets | 107,584 | 141,281 |
| STOCKHOLDERS’ DEFICIT AND LIABILITIES | ||
| Liabilities | ||
| Current Liabilities | ||
| Related Party Loan | 248,227 | 200,790 |
| Accounts Payable | 99 | 198 |
| Total Liabilities | 248,326 | 200,988 |
| Stockholders’ Deficit | ||
| Common stock, par value $0.001; 75,000,000 shares authorized, 3,799,469 and 5,799,469 shares issued and outstanding as of May 31, 2026 and August 31, 2025, respectively | 3,799 | 5,799 |
| Additional Paid-in Capital | 54,529 | 44,742 |
| Accumulated deficit | (199,070) | (110,249) |
| Total Stockholders’ Deficit | (140,742) | (59,708) |
| Total Liabilities and Stockholders’ Deficit | 107,584 | 141,281 |
Condensed Statements of Cash Flows (Unaudited)
| Description | Nine months ended May 31, 2026 | Nine months ended May 31, 2025 |
|---|---|---|
| Net loss for the period | (88,821) | (71,952) |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||
| Amortization | 26,070 | 26,070 |
| Accounts Payable | (99) | 10,198 |
| Accounts Receivable | - | (2,500) |
| Prepaid Expense | 1,308 | (19,371) |
| Deferred revenue | - | 3,133 |
| Imputed interest | 7,787 | 7,246 |
| Cash flows used in Operating Activities | (53,755) | (47,175) |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Intangible Assets | - | - |
| Cash flows used in Investing Activities | - | - |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Related Party Loan (proceeds /repayment) | 47,437 | 21,749 |
| Issuance of capital stock | - | 29,238 |
| Cash Flows provided by Financing Activities | 47,437 | 50,987 |
| NET CHANGE IN CASH | (6,318) | 3,812 |
| Cash, beginning of period | 6,825 | 546 |
| Cash, end of period | 506 | 4,358 |
| SUPPLEMENTAL CASH FLOW INFORMATION: | ||
| Interest paid | - | - |
| Income taxes paid | - | - |
| SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: | ||
| Common Shares Cancelled | (2,000) | - |
Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗
About E-Smart Corp.
Source: Item 1 (Business) from the 10-K filed November 26, 2025. Description as filed by the company with the SEC.
Item 1. Description of Business
E-Smart Corp.
(“the Company”, “we”, “us” or “our”) was incorporated on June 6, 2023 under the laws
of the State of Nevada United States of America. E-Smart Corp. is an innovative digital platform that
aims to revolutionize the tattoo industry by efficiently connecting tattoo artists and clients. Our platform is designed to enhance efficiency,
simplifying the client-artist interaction process to meet the requirements of both clients and tattoo studios.
Our platform ensures a seamless experience for all
users, providing a comprehensive database of skilled tattoo artists. Artists can easily showcase their exceptional work, and expand their
client base. By including essential information and direct links to their social media profiles, we facilitate convenient access for users
to view portfolios and initiate contact with their preferred artists. Masters interested in joining our platform shall contact us through
our designated contacts and apply for inclusion in the database. Our primary executive office is located at 7311 Oxford Ave Philadelphia,
PA 19111, and we can be reached via phone at +16203079197.
Our Web Site
Our website is located at https://e-smart.io.
Monetization Strategy
Our monetization strategy
includes offering an API - AI textual tattoo idea generator, enabling businesses and developers to leverage our technology to enhance
their own products and services.
Businesses and developers
can integrate this technology into their products and services by subscribing to the API. This API is provided on a subscription basis,
offering different tiers such as a 14-day pass and a 30-day pass. To obtain an AI key for API access, users can choose a pricing plan
on our website and initiate contact by using the designated button, submitting their request. Additionally, we are exploring other revenue
avenues, including premium features, and strategic partnerships with tattoo-related businesses.
Read full description ↓
Exploring collaborations
with tattoo supply companies, tattoo equipment manufacturers, and other industry partners is essential for long-term growth and revenue
diversification.
Continuous assessment of
market trends and customer feedback will guide us in refining and expanding the functionality of our platform to unlock additional monetization
opportunities.
Competition
E-Smart operates in a highly
competitive landscape within the tattoo industry, where innovation and efficient customer engagement are critical for success. The
Company's digital platform aims to revolutionize the way tattoo artists and clients interact, focusing on time-saving solutions and
a comprehensive range of services.
5
Promotion
and Marketing
We have budgeted funds to
promote our platform to attract a diverse user base, including tattoo artists and clients. Our comprehensive advertising campaign aims
to increase platform visibility and drive user acquisition. To effectively reach our target audience, we will leverage social media marketing,
online advertising channels, and strategic partnerships with industry influencers. We plan to develop compelling promotional materials,
including videos, to showcase the platform's features and benefits, generating excitement and engagement. Depending on the availability
of funds, we may engage with promotional firms to accelerate our marketing efforts. Consideration will be given to investing in a year-long
subscription for Google Adwords, providing a quality SEO campaign to improve our search engine visibility.
Significant
Employees
We do not currently have
any significant employees aside from Ms. Vasylenko.