OTC: GSMT
Global-Smart.Tech Inc.CIK 0001940243 · SIC 6199 · Finance Services
Global-Smart.Tech Inc. (“the Company”, “we”, “us” or “our”) was incorporated on April 15, 2022 under the laws of the State of Wyoming United States of America. We provide cloud rendering services, operating an advanced platform designed for 3D interior designers and visualization professionals. The… 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 (TLRY 10-Q) is open in full — no account needed.
Summary not yet generated.
Summary not yet generated.
Partner
Trade GSMT 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.
Summary not yet generated.
Summary not yet generated.
Latest financial statements
From 10-Q filed Oct 9, 2026 (period ending Aug 31, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.
Condensed Statements of Operations (Unaudited)
| Description | Three months ended August 31, 2026 | Three months ended August 31, 2025 |
|---|---|---|
| Revenues | 27,482 | 14,803 |
| Operating Expenses | ||
| Professional Fees | 11,660 | 31,090 |
| Depreciation Expense | 18,549 | 18,549 |
| General and Administrative Expenses | 13,245 | 11,840 |
| Total Operating Expenses | 43,454 | 61,479 |
| Net Loss from Operations | (15,972) | (46,676) |
| Provision for Income Taxes | - | - |
| Net Loss | (15,972) | (46,676) |
| Loss per Common Share Basic & Diluted | (0.00) | (0.01) |
| Weighted Average Number of Common Shares Outstanding Basic & Diluted | 3,493,476 | 5,091,774 |
Condensed Balance Sheets
| Description | August 31, 2026 (Unaudited) | May 31, 2026 |
|---|---|---|
| Assets | ||
| Current Assets | ||
| Cash | 453 | 81 |
| Prepaid Expenses | 42,855 | 9,100 |
| Total Current Assets | 43,308 | 9,181 |
| Fixed Assets | ||
| Equipment, net | 95,519 | 113,718 |
| Website Development, net | 1,400 | 1,750 |
| Total Fixed Assets | 96,919 | 115,468 |
| Total Assets | 140,227 | 124,649 |
| Liabilities and Stockholders’ Equity (Deficit) | ||
| Current Liabilities | ||
| Accrued Salaries | 25,550 | 25,550 |
| Deferred Revenue | 23,500 | - |
| Loan from Related Parties | 442,475 | 434,425 |
| Total Current Liabilities | 491,525 | 459,975 |
| Total Liabilities | 491,525 | 459,975 |
| Stockholders’ Equity (Deficit) | ||
| Common Stock ($0.001 par value, 75,000,000 shares authorized; 3,134,780 and 6,134,780 shares issued and outstanding as of August 31, 2026 and May 31, 2026, respectively) | 3,135 | 6,135 |
| Additional Paid-in Capital | 35,909 | 32,909 |
| Accumulated Other Comprehensive Income | 3 | 3 |
| Accumulated Deficit | (390,345) | (374,373) |
| Total Stockholders’ Equity (Deficit) | (351,298) | (335,326) |
| Total Liabilities & Stockholders’ Equity (Deficit) | 140,227 | 124,649 |
Condensed Statements of Cash Flows (Unaudited)
| Description | Three months ended August 31, 2026 | Three months ended August 31, 2025 |
|---|---|---|
| OPERATING ACTIVITIES | ||
| Net Loss | (15,972) | (46,676) |
| Adjustments to reconcile Net Loss to Net Cash Used in Operating Activities | ||
| Depreciation Expense | 18,549 | 18,549 |
| Changes in Assets and Liabilities: | ||
| Prepaid expense | (33,755) | (5,030) |
| Accounts Payable | - | 10,000 |
| Deferred Revenue | 23,500 | (788) |
| Net Cash Used in Operating Activities | (7,678) | (23,945) |
| INVESTING ACTIVITIES | ||
| Net Cash Used in Investing Activities | - | - |
| FINANCING ACTIVITIES | ||
| Proceeds from Loan from Related Parties | 8,050 | 4,310 |
| Proceeds from the Sale of Common Stock | - | 7,203 |
| Net Cash Provided by Financing Activities | 8,050 | 11,513 |
| Net Cash Increase (Decrease) for the Period | 372 | (12,432) |
| Cash at Beginning of Period | 81 | 12,943 |
| Cash at End of Period | 453 | 511 |
| SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION: | ||
| Cash Paid for: | ||
| Interest | - | - |
| Income Tax | - | - |
| SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES | ||
| Common Shares Cancelled | 3,000 | - |
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 Global-Smart.Tech Inc.
Source: Item 1 (Business) from the 10-K filed August 13, 2026. Description as filed by the company with the SEC.
ITEM 1.
Business
General
information about our Company
Global-Smart.Tech Inc. (“the Company”, “we”, “us” or “our”) was incorporated on April
15, 2022 under the laws of the State of Wyoming United States of America. We provide cloud rendering services, operating an advanced platform
designed for 3D interior designers and visualization professionals. The platform leverages graphics processing units (“GPUs”)
to support rendering workflows and improve processing efficiency. Our website is located at https://global-smart.tech.
Plan of Operations
The Company’s business
model centers on cloud rendering services. The Company intends to support future revenue growth by increasing available rendering capacity,
enhancing its platform’s functionality, and continuing to market its services to 3D interior designers, visualization professionals,
and other potential users. As customer demand and platform utilization increase, the Company expects to generate additional revenue from
the sale of rendering capacity. However, the Company’s ability to achieve sustained revenue growth and profitability will depend
on customer adoption, operating costs, access to sufficient computing resources, and the availability of additional financing, if required.
4
Monetization Strategy
We generate revenue primarily
through the sale of pricing plans for our cloud rendering services, which are provided through our online platform. Clients initiate a
project request by contacting our team via the “Contacts” section of our website (https://global-smart.tech/contacts/). Following
this initial contact, clients are required to submit a link to their project files stored in a cloud-based storage service.
Read full description ↓
Once the files are received,
our specialists conduct a comprehensive evaluation of the project. This includes analyzing the file contents, assessing data volume, scene
complexity, and necessary rendering parameters. Based on this assessment, we recommend the most suitable pricing plan that aligns with
the project’s technical requirements and the client’s needs.
Our pricing plans vary based
on the number of video cards (10, 25, or 40 GPUs) allocated to the rendering process, as well as the estimated rendering time, which starts
at a minimum of 5 hours. Upon acceptance of the quote, the client proceeds with payment. Following receipt of payment in full, the rendering
process commences. The completed project is then delivered to the client via the email address provided in their initial request.
This consultative and tailored
workflow enables us to efficiently allocate computing resources and deliver high-quality output while ensuring transparency in pricing
and service terms.
Our primary target customers
include 3D interior designers and visualizers in the design industry. We aim to offer a range of flexible and competitive pricing options
to attract clients and maximize revenue potential. This revenue stream is a key driver of our financial growth and sustainability in the
foreseeable future.
Marketing
As part of its future growth
initiatives, the Company intends to evaluate online marketing as a primary strategy for attracting new users and increasing awareness
of its cloud rendering services.
Employees
As of May 31, 2026, the Company had
one employee, Yehor Rodin, President, CEO, Treasurer, Secretary, Director, and two independent directors, Genismarlon Da Silva Nunes,
and Leonel Agustin Peleriti, who are not considered employees. The Company may consider hiring more employees if the need arises.
Offices
Our current registered office
is located at Kava b.b., 85320 Tivat, Montenegro. Our telephone number is +12052165924.
5