OTC: ESMR

E-Smart Corp.

CIK 0001995920 · Computer Programming & Data Processing

Micro Revenue $29K Assets $108K as of Jul 5, 2026

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 →

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10-Q Filed Jun 29, 2026 · Period ending May 31, 2026

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10-Q Filed Apr 14, 2026 · Period ending Feb 28, 2026

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8-K Filed Feb 2, 2026 · Period ending Jan 28, 2026

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10-K Filed Nov 26, 2025 · Period ending Aug 31, 2025

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10-K Filed Dec 12, 2024 · Period ending Aug 31, 2024

Summary not yet generated.

8-K Filed Oct 16, 2024 · Period ending Oct 15, 2024

Summary not yet generated.

S-1/A Filed Mar 26, 2024

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S-1/A Filed Feb 23, 2024

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S-1/A Filed Jan 26, 2024

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S-1 Filed Oct 25, 2023

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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.