false 2025 FY 0001995920

 2024-09-01

 2025-11-26

 2023-09-01

 2023-08-31

 2023-08-31

 2023-08-31

 2023-08-31

 2023-09-01

 2023-09-01

 2023-09-01

 2024-09-01

 2024-09-01

 2024-09-01

 U.S. SECURITIES
AND EXCHANGE COMMISSION

 Washington,
D.C. 20549

 FORM 10-K

 [X]
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For
the fiscal year ended August 31, 2025

 [
] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For
the transition period from to

 Commission
File No. 333-275161

 E-SMART CORP.

 (Exact name of registrant as specified in its charter)

 Nevada

 7371

 EIN 35-2810816

 (State or Other Jurisdiction of

 Incorporation or Organization)

 (Primary Standard Industrial

 Classification Number)

 (IRS Employer

 Identification Number)

 7311 Oxford Ave

 Philadelphia,
 PA 19111

 Tel. +1 620 - 3079197

 Email: office@e-smart.io

 (Address,
including zip code,

 and telephone
number, including area code,

 of registrant's
principal executive offices)

 BizFilings

 8020 Excelsior
Dr #200, Madison, WI 53717

 Tel. 1-800-981-7183

 Email: info@BizFilings.com

 (Name, address,
including zip code, and telephone number, including area code, of agent for service)

 Securities
registered pursuant to Section 12(b) of the Act: None

 Securities
registered pursuant to section 12(g) of the Act: None

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No [X]

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No
[X]

by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the
past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes [X] No [ ]

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes [X] No [ ]

 Large accelerated
 filer

 [ ]

 Accelerated
 filer

 [ ]

 Non-accelerated filer

 [X]

 Smaller reporting company

 [X]

 Emerging
 growth company

 [X]

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements [ ]

by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

 Applicable
Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years. N/A

 The
aggregate market value of voting stock held by non-affiliates of the registrant, as of August 31, 2025, the last business day of the
registrant's most recently completed fiscal year, was $ 0.

by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities
Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court. Yes [ ] No [X]

 Class

 Outstanding as of November 26, 2025

 Common Stock: $0.001

 5,799,469

 ITEM 1

 Description of Business

 ITEM 1A

 Risk Factors

 ITEM 1B

 Unresolved Staff comments

 ITEM 2

 Properties

 ITEM 3

 Legal Proceedings

 ITEM 4

 Mine Safety Disclosures

 ITEM 5

 Market for Registrant's Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities

 ITEM 6

 Selected Financial Data

 ITEM 7

 Management's Discussion and Analysis of Financial Condition and Results of Operations

 ITEM 7A

 Quantitative and Qualitative Disclosures about Market Risk

 ITEM 8

 Financial Statements and Supplementary Data

 ITEM 9

 Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

 ITEM 9A

 Controls and Procedures

 ITEM 9B

 Other Information

 ITEM 9C

 Disclosure Regarding foreign Jurisdictions that Prevent Inspections

 ITEM 10

 Directors, Executive Officers, Promoters and Control Persons of the Company

 ITEM 11

 Executive Compensation

 ITEM 12

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 ITEM 13

 Certain Relationships and Related Transactions

 ITEM 14

 Principal Accountant Fees and Services

 ITEM 15

 Exhibits

 ITEM 16

 Form 10-K Summary

 Forward-Looking
Statements

 This annual
report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements
often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate,"
"estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements
be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking
statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur
in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could
cause actual results and events to differ materially from historical results of operations and events and those presently anticipated
or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after
the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

 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

 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.

 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.

 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.

 Item 1A.
Risk Factors

 Not required
for smaller reporting companies.

 Item 1B.
Unresolved Staff Comments

 Not required
for smaller reporting companies.

 Item 2.
Properties

 We maintain our statutory registered
agent's office at, USA and current location is at 7311 Oxford Ave, Philadelphia, PA 19111. Our phone number is +16203079197.

 Item 3.
Legal Proceedings

 We are not
currently a party to any legal proceedings, and we are not aware of any pending or potential legal actions.

 Item 4.
Mine Safety Disclosures

 Not Applicable.

 Item 5.
Market for Registrant's Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities

 The company
stock is not trading at the moment.

 Registered
Holders of our Common Stock

 As of August 31, 2025,
the 5,799,469 issued and outstanding shares of common stock were held by a total of 32 shareholder of record.

 Dividends

 The Company
has never declared or paid cash dividends on its common stock and does not anticipate paying cash dividends in the foreseeable future.

 Recent
Sales of Unregistered Securities

 During our
fiscal years ended August 31, 2025 and 2024, we had no sales of unregistered shares.

 Issuer
Purchases of Equity Securities

 During the
fiscal year ended August 31, 2025 and 2024, the Company did not repurchase any shares of its Common Stock.

 Item 6.
Selected Financial Data

 Not applicable
to smaller reporting companies.

 Item 7.
Management's Discussion and Analysis of Financial Condition and Results of Operations

 We are a
development stage corporation with limited operations and minimal revenues from our business operations.

 The following
discussion of our financial condition and results of operations should be read in conjunction with (i) our audited financial statements
as of August 31, 2025, that appear elsewhere in this filing. This filing contains certain forward-looking statements and our future operating
results could differ materially from those discussed herein. Such forward-looking statements involve known and unknown risks, uncertainties
and other factors which may cause our actual results, performance or achievements to be materially different from any future results,
performance or achievements expressed or implied by such forward- looking statements. Given these uncertainties, readers are cautioned
not to place undue reliance on such forward-looking statements. We disclaim any obligation to update any such factors or to announce publicly
the results of any revisions of the forward -looking statements contained herein to reflect future events or developments.

 In General

 E-Smart Corp. ("Company")
was incorporated on June 06, 2023 under the laws of Nevada. We are a Nevada-incorporated Company focused on creating a platform that facilitates
interaction between tattoo artists and enthusiasts. Our product serves as a combined professional profile and artistic showcase for tattoo
artists, enabling them to present their expertise and history in an aesthetically pleasing format. This platform simplifies the process
for employers to identify and locate skilled artists within their vicinity. Moreover, our service offers users the capability to generate
preliminary tattoo sketches through an AI-driven tattoo design tool.

is a dynamic and forward-thinking digital platform that connects tattoo artists and clients seamlessly. By leveraging advanced technologies,
offering comprehensive services, and prioritizing user convenience, we provide an unparalleled experience for all stakeholders in
the tattoo industry.

 Plan of Operations

 Fiscal
year ended August 31, 2025 compared to fiscal year ended August 31, 2024

 During the years ended August 31,
2025 and 2024 we have generated $29,247 and $11,562 in revenues, respectively.

 Our net loss
for the fiscal year ended August 31, 2025 was $68,034 compared to a net loss of $41,236 during the fiscal year ended August 31, 2024.

 Operating
expenses incurred were $87,388 during fiscal year ended August 31, 2025 compared to $45,925 during fiscal year ended August 31, 2024.
Operating expenses consist primarily of accumulated depreciation, server rental expenses, and professional services expenses.

 The number of shares outstanding was
5,799,469 and 4,500,000 for the fiscal years ended August 31, 2025 and 2024, respectively.

 Liquidity and Capital
Resources

 Fiscal
year ended August 31, 2025 and 2024

 As
of August 31, 2025, our total assets were $141,281 consisting of $6,825 current assets, $20,274 other current assets and
$114,182 intangible assets. As of August 31, 2024, our total assets were $149,488 consisting of $546 cash and $148,942 intangible assets.

 Cash Flows from Operating Activities

 For the year ended August 31, 2025,
net cash flows used in operating activities was $43,452. For the year ended August 31, 2024, net cash flows used in operating activities
was $10,973.

 Cash Flows from Investing Activities

 There was no net cash flow from investing
activities for the year ended August 31, 2025. For the year ended August 31, 2024, net cash flows generated from investing activities
was $157,300.

 Cash Flows from Financing Activities

 For the year ended August 31, 2025,
net cash flows provided by financing activities was $49,731 from director loan and capital stock. For the year ended August 31, 2024,
net cash flows provided by financing activities was $168,594 from director loan.

 Off-Balance Sheet Arrangements

 We have no
off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes
in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

 Critical
Accounting Policies

 The
discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have
been prepared in accordance with the accounting principles generally accepted in the United States of America. Preparing financial
statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and
expenses. These estimates and assumptions are affected by management's application of accounting policies. We believe that
understanding the basis and nature of the estimates and assumptions involved with the following aspects of our financial statements
is critical to an understanding of our financial statements.

 Use of
Estimates

 The preparation
of financial statements in conformity with accounting principles generally accepted in the United States of America requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain expenses during
the reporting period. Actual results could differ from these estimates and judgments.

 Recent
Accounting Pronouncements

 The Company
considers all new pronouncements and management has determined that there have been no recently adopted or issued accounting standards
that had or will have a material impact on its financial statements

 Item 7A.
Quantitative and Qualitative Disclosures about Market Risk

 Not applicable
to smaller reporting companies.

 Item 8.
Financial Statements and Supplementary Data

 The Company's
Financial Statements required by Item 8, together with the reports thereon of the Independent Registered Public Accounting Firm are set
forth on pages F-1 through F-11 of this report and are incorporated by reference in this Item 8.

 Item
9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 We have had no changes in or disagreements with
our independent registered public accountant.

 Item 9A.
Controls and Procedures. Disclosure Controls and Procedures

 Disclosure
controls and procedures are designed to ensure that information required to be disclosed in the reports filed or submitted under the
Exchange Act is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms,
and that such information is accumulated and communicated to management, including the CEO and CFO, as appropriate, to allow timely
decisions regarding required disclosures. Our management necessarily applied its judgment in assessing the costs and benefits of
such controls and procedures, which, by their nature, can provide only reasonable assurance regarding management's control
objectives.

 Our management,
with the participation of our CEO, evaluated the effectiveness of the design and operation of our disclosure controls and procedures as
of the end of the period covered by this Report. Based upon this evaluation, our CEO concluded that our disclosure controls and procedures
were not effective because of the identification of a material weakness in our internal control over financial reporting which is described
below.

 Management's
Report on Internal Control Over Financial Reporting

 Our management
is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange
Rule 13a-15(f). Our internal control over financial reporting is a process designed to provide reasonable assurance to our management
and board of directors regarding the reliability of financial reporting and the preparation of the financial statements for external purposes
in accordance with U.S. GAAP.

 Our internal
control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP and our receipts and expenditures
are being made only in accordance with authorizations of our management and directors; and (iii) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect on our
financial statements.

 A
material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented
or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of August 31, 2025,
the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

 The
Company does not have an adequate internal control structure or adequate oversight over financial reporting – The Company has only
one member of management whom is also the Company's sole director, therefore the Company lacks adequate segregation of duties. Further,
the Company currently has no Audit Committee. While not being legally obligated to have an audit committee, it is management's view
that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial
statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered
to be independent of management to provide the necessary oversight over management's activities. Lastly, due to the minimal operations
and small size of the Company we have not employed individuals that have the necessary accounting knowledge and expertise to ensure accurate
financial reporting under US GAAP.

 The Company
lacks appropriate information technology controls - As of August 31, 2025, the Company retains copies of all financial data and material
agreements; however, there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data
in the event of theft, misplacement, or loss due to unmitigated factors.

 Accordingly,
the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual
or interim financial statements will not be prevented or detected on a timely basis by the company's internal controls.

 As a result
of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over
financial reporting as of August 31, 2025, based on criteria established in Internal Control- Integrated Framework issued by COSO in 2013.

 Changes
in Internal Control Over Financial Reporting

 There were
no changes in our internal control over financial reporting that occurred during the year ended August 31, 2025, that has materially affected,
or is reasonably likely to materially affect, our internal control over financial reporting.

 Item 9B.
Other Information

 None.

 Item 9C.
Disclosures Regarding Foreign Jurisdictions that Prevent Inspections

 Not Applicable.

 Item 10.
Directors, Executive Officers, and Corporate Governance

 The name, age and titles
of our executive officer and Director are as follows:

 Name and Address of Executive

 Officer and/or Director

 Age

 Position

 7311 Oxford Ave Philadelphia,
 PA 19111

 President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)

 The person
named above has held his offices/positions since the inception of our Company and is expected to hold said offices/positions until the
next annual meeting of our stockholders.

 Resume

has served as our Director since the inception of E-Smart Corp. on June 6, 2023.

 In 2020,
she graduated from Prague University of Economics and Business with a degree in International Business.

 In addition,
Ms. Vasylenko expanded her skillset by undertaking an IT course in 2018, specifically the 'IT Professional Certification Program,' which
has equipped her with a solid foundation in information technology. Furthermore, she completed a brand management course in 2021, which
provided her with expertise in strategic brand development, market positioning, and effective brand communication strategies. This strategic
decision aligns her expertise in the beauty and body art industry with brand management principles, enhancing her ability to strategically
position and promote our products and services.

 Our sole
Director devotes 40 hours a week to planning and organizing the activities of E-Smart Corp. She is not engaged in any full-time employment
or significant business commitments apart from her responsibilities at E-Smart Corp.

 Code
of Business Conduct

 We have not
adopted a Code of Business Conduct within the meaning of Item 406(b) of Regulation S-K.

 Board
Committees

 We do not
have any Board Committees.

 Item 11.
Executive Compensation

 The table
below summarizes the total compensation earned by each of our named executive Officers ("NEOs") for each of the fiscal years
listed.

 Summary Compensation Table

 Name

 Position

 Year

 Salary ($)

 Bonus ($)

 Stock Awards ($)

 Option Awards ($)

 Non-Equity Incentive Plan

 Compensation ($)

 All Other Compensation

 Total Compensation ($)

 President, Treasurer, Secretary and Director

 2025

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 2024

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 Since Inception
on June 6, 2023, Diana Vasylenko only member of our Board of Director was not compensated for her services.

 Item 12.
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matter

 Directors
and Executive Officers

 The following
table sets forth the beneficial ownership (and the percentages of outstanding shares represented by such beneficial ownership) as of August
31, 2025 of (i) each director, (ii) the current NEOs named in the "Summary Compensation Table" contained in this Form 10-K
and (iii) all current directors and executive officers as a group. Except as otherwise indicated, we believe that the beneficial owners
of the common stock listed below, based on information provided by such owners, have sole investment and voting power with respect to
such shares, subject to community property laws where applicable. Persons, who have the power to vote or dispose of common stock of the
Company, either alone or jointly with others, are deemed to be beneficial owners of such common stock.

 Beneficial Owner*

 Number of Shares

 Owned Percent of Class**

 4,500,000

 77.59%

 (*)
Beneficial ownership is determined in accordance with the rules of the SEC which generally attribute beneficial ownership of securities
to persons who possess sole or shared voting power and/or investment power with respect to those securities.

 (**)
Percent of class is calculated on the basis of the number of fully diluted shares outstanding on November 26, 2025 - 5,799,469.

 Item 13.
Certain Relationships and Related Transactions, and Director Independence

 Certain Relationships and Related Transactions

 It is our practice and policy to comply with
all applicable laws, rules and regulations regarding related person transactions, including the Sarbanes-Oxley Act of 2002. A related
person is an executive officer, director or more than 5% stockholder of E-Smart Corp., including any
immediate family members, and any entity owned or controlled by such persons. Our Board of Directors (excluding any interested director)
is charged with reviewing and approving all related-person transactions, and a special committee of our Board of Directors is established
to negotiate the terms of such transactions. In considering related-person transactions, our Board of Directors considers all relevant
available facts and circumstances.

 On June 30, 2023, the Company issued 4,500,000
shares of common stock to its President and Director, Diana Vasylenko, at $0.001 per share.

 During the
year ended August 31, 2025, Diana Vasylenko loaned $20,493 to the Company. Accrued interest expense of $9,898 for the year ended May 31,
2025 was recorded as additional paid-in capital. Total debt was $200,790 as of August 31, 2025.

 Item 14.
Principal Accountant Fees and Services

 Set forth below is
a summary of certain fees paid to our independent audit

Victor Mokuolu CPA PLLC for services for the fiscal years 2025 and 2024, respectively.

 Fee Category

 Fiscal Year

 2025

 Fiscal Year

 2024

 Audit Fees

 $

 17,423

 $

 14,600

 Tax Fees

 —

 —

 All Other Fees

 —

 —

 Total

 $

 17,423

 $

 14,600

 Audit
Fees

 Audit
fees were for professional services rendered in connection with the audit of our annual financial statements set forth in our Annual
Reports on Form 10-K, the review of our quarterly financial statements set forth in our Quarterly Reports on Form 10-Q and consents
for other SEC filings.

 Item 15.
Exhibit and Financial Statement Schedules

 Financial
Statements and Schedules

 The following
financial statements and schedules listed below are included in this Form 10-K.

 1)Financial
Statements:

 Report of Independent Registered Public Accounting Firm (PCAOB Firm ID 6771)

 Balance Sheets as of August 31, 2025 and 2024

 Statements of Operations for the years ended August 31, 2025 and 2024

 Statements of Changes in Stockholders'
 Equity (Deficit) for the years ended

 August 31, 2025 and 2024

 Statements of Cash Flows for the years ended August 31, 2025 and 2024

 Notes to Financial Statements

 F-6 to F-11

 2)Financial Statement
Schedules:

 Not applicable.

 3) Exhibits

 #

 Insider Trading Policy

 #

 31.1

 Certification of the Chief Executive Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002.

 #

 31.2

 Certification of the Chief Financial Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002.

 Item 16.
Form 10-K Summary

 None.

 SIGNATURES

 Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized on November 26, 2025.

 E-SMART CORP.

 By: /s/ Diana Vasylenko

 Diana Vasylenko, President and Chief Executive Officer

 INDEX TO
FINANCIAL STATEMENTS

 E-SMART
CORP.

 TABLE
OF CONTENTS

 Report of Independent Registered Accounting Firm (ID 6771)

 Balance Sheets as of August 31, 2025 and 2024

 Statements of Operations for the Years ended August 31, 2025 and 2024

 Statements of Changes in Stockholders' Equity/ (Deficit) for the Years ended August 31, 2025 and 2024

 Statements of Cash Flows for the Years ended August 31, 2025 and 2024

 Notes to the Financial Statements

 F-6-F-11

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and Stockholders of

 E-Smart Corp

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets of
E-Smart Corp. ("the Company") as of August 31, 2025 and 2024, the related statements of operations, changes in stockholders'
equity (deficit), and cash flows for each of the two years in the period ended August 31, 2025, and the related notes (collectively referred
to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the
financial position of the Company as of August 31, 2025 and 2024, and the results of its operations and its cash flows for the two-year
period ended August 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

 Substantial Doubt about the Company's ability
to continue as a Going Concern

 The accompanying financial statements have been prepared
assuming that the Company will continue as a going concern. As discussed in Note 2 of the financial statements, the Company is currently
experiencing losses and has not yet secured a stable revenue stream to cover its operating costs over a prolonged period. In addition,
the Company had an accumulated deficit of $130,249 and negative working capital of $193,889 as of August 31, 2025. These factors raise
substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

 Basis for Opinion

 These financial statements are the responsibility of
the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits.
We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required
to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations
of the Securities and Exchange Commission and the PCAOB.

 We conducted our audits in accordance with the standards
of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements
are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform,
an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal
control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal
control over financial reporting. Accordingly, we express no such opinion.

 Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 Victor
 Mokuolu, CPA PLLC

 We have served as the Company's auditor since 2024.

 Houston, Texas

 November 26, 2025

 PCAOB ID: 6771

Corp.

 Balance Sheets

 As of August 31, 2025 and 2024

 August 31, 2025

 August 31, 2024

 ASSETS

 Current Assets

 Cash and cash equivalents

 $

 6,825

 $

 Prepaid Expenses

 20,274

 -

 Total Current Assets

 27,099

 Intangible assets

 Intangible assets

 173,800

 173,800

 Accumulated amortization

 ( 59,618)

 ( 24,858)

 Total Intangible assets

 114,182

 148,942

 Total Assets

 $

 141,281

 $

 149,488

 STOCKHOLDERS' DEFICIT AND LIABILITIES

 Liabilities

 Current Liabilities

 Related Party Loans

 $

 200,790

 $

 180,297

 Accounts Payable

 -

 Total Current Liabilities

 200,988

 180,297

 Total Liabilities

 200,988

 180,297

 Stockholders' Deficit

 Common stock, par value $ 0.001; 75,000,000
 shares authorized, 5,799,469 and 4,500,000
 shares issued and outstanding at August 31, 2025 and 2024, respectively

 5,799

 4,500

 Additional Paid-in Capital

 44,742

 6,905

 Accumulated deficit

 ( 110,249)

 ( 42,215)

 Total Stockholders' Deficit

 ( 59,708)

 ( 30,810)

 Total Liabilities and Stockholders' Deficit

 $

 141,281

 $

 149,488

 See accompanying
notes, which are an integral part of these financial statements

Corp.

 Statements of Operations

 For the Years Ended August 31, 2025 and 2024

 For the year ended August 31, 2025

 For the year ended August 31, 2024

 REVENUES

 $

 29,289

 $

 11,935

 Discounts given

 ( 42)

 ( 373)

 GROSS PROFIT

 29,247

 11,562

 OPERATING EXPENSES

 General and Administrative Expenses

 87,388

 45,925

 TOTAL OPERATING EXPENSES

 ( 87,388)

 ( 45,925)

 LOSS FROM OPERATIONS

 ( 58,141)

 ( 34,363)

 OTHER INCOME (LOSS)

 Interest Income

 Interest Expense

 ( 9,898)

 ( 6,905)

 TOTAL OTHER INCOME (LOSS)

 ( 9,893)

 ( 6,873)

 PROVISION FOR INCOME TAXES

 -

 -

 NET LOSS

 $

 ( 68,034)

 $

 ( 41,236)

 NET LOSS PER SHARE: BASIC AND DILUTED

 $

 ( 0.01)

 $

 ( 0.01)

 WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED

 5,510,942

 4,500,000

 See accompanying
notes, which are an integral part of these financial statements

Corp.

 Statements of Changes in Stockholders' Equity
(Deficit)

 For the Years Ended August 31, 2025 and 2024

 Common Stock

 Additional Paid-in Capital

 Accumulated Deficit

 Total Stockholders' Equity/Deficit

 Shares

 Amount

 Balance as of August 31, 2023

 4,500,000

 $

 4,500

 $

 -

 $

 ( 979)

 $

 3,521

 Net Loss for the Period

 -

 -

 -

 ( 41,236)

 ( 41,236)

 Imputed Interest

 -

 -

 6,905

 -

 6,905

 Balance as of August 31, 2024

 4,500,000

 $

 4,500

 $

 6,905

 $

 ( 42,215)

 $

 ( 30,810)

 Common Shares Issued for Cash

 1,299,469

 1,299

 27,939

 -

 29,238

 Imputed Interest

 -

 -

 9,898

 -

 9,898

 Net Loss for the Period

 -

 -

 -

 ( 68,034)

 ( 68,034)

 Balance as of August 31, 2025

 5,799,469

 $

 5,799

 $

 44,742

 $

 ( 110,249)

 $

 ( 59,708)

 See accompanying
notes, which are an integral part of these financial statements

Corp.

 Statements of Cash Flows

 For the Years Ended August 31, 2025 and 2024

 For the year ended

 August 31, 2025

 For the year ended

 August 31, 2024

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net loss for the period

 $

 ( 68,034)

 $

 ( 41,236)

 Adjustments to reconcile net loss to net cash used in operating activities:

 Amortization

 34,760

 24,858

 Accounts Payable

 ( 1,500)

 Prepaid Expense

 ( 20,274)

 -

 Imputed Interest

 9,898

 6,905

 Cash flows used in Operating Activities

 ( 43,452)

 ( 10,973)

 CASH FLOWS FROM INVESTING ACTIVITIES

 Intangible Assets

 -

 ( 157,300)

 Cash flows used in Investing Activities

 -

 ( 157,300)

 CASH FLOWS FROM FINANCING ACTIVITIES

 Director Loan (proceeds /repayment)

 20,493

 168,594

 Issuance of capital stock

 29,238

 -

 Cash Flows provided by Financing Activities

 49,731

 168,594

 NET CHANGE IN CASH

 6,279

 Cash, beginning of period

 Cash, end of period

 $

 6,825

 $

 SUPPLEMENTAL CASH FLOW INFORMATION:

 Interest paid

 $

 -

 $

 -

 Income taxes paid

 $

 -

 $

 -

 See accompanying
notes, which are an integral part of these financial statements

Corp.

 Notes to
the Financial Statements

 Years ended
August 31, 2025 and 2024

 Note 1 – Organization and nature of business

Corp. ("Company," "we," "us," or "our") was incorporated on June 6, 2023, under the laws
of the State of Nevada, USA. E-Smart Corp. is an innovative digital platform designed to improve the efficiency and simplify the client-artist
interaction process, meeting the needs of both clients and tattoo shops.

 Our
platform provides an extensive database of experienced tattoo artists. Artists can easily showcase their work and expand their client
base. By adding up-to-date information and direct links to social media profiles, we provide users with convenient access to portfolios
and the opportunity to connect with their favorite artists. Artists interested in joining our platform should contact us using the contact
information provided and apply to be included in our database.

 Note 2 – Going Concern

 The accompanying financial statements have been prepared
in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. The Company
currently has losses and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs
over an extended period of time. Therefore, there is substantial doubt about the Company's ability to continue as a going concern.
Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses
The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management's
efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and
continue as a going concern.

Corp. has generated $29,247 of revenue and incurred a net loss of $ 68,034 for the year ended August 31, 2025, additionally, its
reporting an accumulated deficit since inception of $ 110,249 as of August 31, 2025.

 The Company's capacity to operate as a going
concern is reliant on its ability to generate profitable operations in the future and/or secure the required funding to meet its obligations
and settle liabilities resulting from standard business operations when they become due. Management plans to finance operational expenses
for the next twelve months by using available cash on hand, as well as loans from directors and/or a private offering of Common Stock.

 Note
3 – Summary of Significant Accounting Policies

 Basis of presentation

 The accompanying financial statements have been prepared
in accordance with generally accepted accounting principles in the United States of America. The Company's year end is August 31.

 Use of Estimates

 The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount
of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 Fair
Value of Financial Instruments

 FASB
ASC Topic 820, "Fair Value Measurement," defines fair value as the exchange price that would be received for
an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. The standards apply to recurring and nonrecurring fair value measurements of financial
and non-financial assets and liabilities. The Company determines the fair values of its assets and liabilities based on a fair value hierarchy
that includes three levels of inputs that may be used to measure fair value.

 The
three levels are defined as follows:

 Level 1:

 defined as observable inputs such as quoted prices in active markets;

 Level 2:

 defined as inputs other than quoted prices in active markets that are either directly or indirectly observable;

 Level 3:

 defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

 Cash
and Cash E q uiv a lents

 T h e
C o m p a ny c o nsi d ers
all h i gh ly li qu i d
 inves t me n ts
wit h t h e ori g i n a l
 m atu ritie s o f
 thre e m on t hs
or les s to be ca s h
 eq u i v ale n t s.
The Company had $ 6,825 and $ 546 of cash as August 31, 2025 and 2024, respectively.

 Prepaid Expenses

 Prepaid expenses are amounts paid to secure the use
of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually
consumed, they are charged to expense.

 As of August 31, 2025 and 2024, prepaid expenses amounted
to $ 20,274 and $ 0, respectively. The balance of prepaid expenses as of August 31, 2025 relates to 12-month server lease and SEO (Search
Engine Optimization) services for the same period. The 12-month server lease and SEO services were not recognized under ASC 842 due to
the Company's election not to apply the recognition requirements of ASC 842 to short-term leases (leases with a term of twelve months
or less). The balance will be amortized on a straight-line basis over the 12-month term.

 Accounts Payable

 Accounts Payable discloses a liability to a creditor,
carried on open account, usually for purchases of goods and services. As of August 31, 2025, the Company had accounts payable of $ 198.

 Depreciation, Amortization, and Capitalization

 The Company records depreciation and amortization
when appropriate using the straight-line balance method over the estimated useful life of the assets. We estimate that the useful life
of equipment is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements
that increase the useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed
from the appropriate accounts and the resultant gain or loss is included in net income. As of August 31, 2025, the Company had accumulated
amortization of $59,618.

 Income
Taxes

 Income
taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities
are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using
the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available
evidence, are not expected to be realized.

 All
income tax amounts reflect the use of the liability method under accounting for income taxes. Income taxes are provided for the tax effects
of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes arising primarily from differences
between financial and tax reporting purposes. Current year expense represents the amount of income taxes paid, payable or refundable for
the period.

 Deferred
income taxes, net of appropriate valuation allowances, are determined using the tax rates expected to be in effect when the taxes are
actually paid. Valuation allowances are recorded against deferred tax assets when it is more likely than not that such assets will not
be realized. When an uncertain tax position meets the more likely than not recognition threshold, the position is measured to determine
the amount of benefit or expense to recognize in the financial statements.

 The
Company's income tax returns are subject to review and examination by federal, state and local governmental authorities. As of August
31, 2025, there is no year currently under examination with federal, state and local governmental authorities. To the extent penalties
and interest are incurred through an examination, they would be included in the income tax section of the statement of operations.

 Basic
Income (Loss) Per Share

 The Company
computes income (loss) per share in accordance with FASB ASC 260 "Earnings per Share". Basic loss per share is computed by
dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period.
Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss
per share excludes all potential common shares if their effect is anti-dilutive.

 Revenue
Recognition

 Under
Accounting Standards Codification No. 606, "Revenue from Contracts with Customers" ("ASC 606"), the Company recognizes
revenue when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company
expects to be entitled to in exchange for those goods or services. ASC 606 establishes a five-step model for revenue recognition:

 1.
Identify the contract with the customer: The Company enters into subscription agreements for its API (Application Programming Interface)
services with customers. The Company offers the "AI Powered Tattoo Artist," a subscription-based API service that utilizes artificial
intelligence to generate custom tattoo designs. The "AI Powered Tattoo Artist" API is available through both a free trial plan
with limited features and paid subscription plans for different amount of API requests.

 2.
Identify the performance obligations in the contract: The Company's performance obligation is providing access to its API services for
the subscription period.

 3.
Determine the transaction price: The transaction price is the fixed amount agreed upon in the subscription agreement, adjusted for any
variable consideration such as discounts or rebates.

 4.
Allocate the transaction price to the performance obligations: The transaction price is allocated entirely to the performance obligation
of API access.

 5.
Recognize revenue when (or as) the performance obligation is satisfied: Revenue is recognized over time as API access is provided, typically
ratably over the subscription period.

 During
the year ended August 31, 2025 and 2024 the Company recorded revenue of $ 29,247 and $ 11,562, respectively. As of August 31, 2025 and 2024,
the Company did not recognize deferred revenue or accounts receivable.

 Recent Accounting Pronouncements

 We
have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements
will have a material impact on the Company.

 Note
4 – Intangible Assets

 Intangible assets
relate to the website and API software, which the Company purchased on June 30, 2023. The Website was put on use on August 30, 2023 and
amortization is expected to cover a period of 5 years. As of August 31, 2025, the amount
of intangible assets is $ 173,800 consisting of website and API. Amortization expense
for the year ended August 31, 2025 was $ 34,760. Accumulated amortization as of August 31,
2025 was $ 59,618.

 Intangible assets amounts are as follows:

 Website Development

 Ai-Powered Tattoo Cost Calculator Api

 Total

 Estimated Useful Life (Years)

 Total Cost of the Asset

 $

 81,000

 $

 92,800

 $

 173,800

 Accumulated Amortization at August 31, 2025

 (29,858)

 (29,760)

 (59,618)

 Net Book Value at August 31, 2025

 $

 51,142

 $

 63,040

 $

 114,182

 Amortization Expense for year ended August 31, 2025

 $

 16,200

 $

 18,560

 $

 34,760

 Note
5 – Common Stock

 The
Company has 75,000,000, $0.001 par value shares of common stock authorized.

 On
June 30, 2023, the Company issued 4,500,000 shares of common stock to its President
and Director, Diana Vasylenko, at $0.001 per share.

 During
the year ended August 31, 2025, the Company issued 1,299,469 shares of common stock for cash proceeds at $0.0225 per share for
a total of $29,238.

 As
of August 31, 2025, the Company had 5,799,469 shares issued and outstanding.

 Note 6 – Related Party

 Effective June 6, 2023, the Company entered a Loan
Agreement with its CEO. The lender agreed to lend a total of $70,000 payable in applicable installments over the 5-year term of the loan.
No interest or fees shall accrue or be payable on the loan. Effective November 14, 2023, the CEO agreed to increase maximum amount of
the loan to $220,000.

 As of August 31, 2025 and 2024, the amount due to a related party was $ 200,790
and $ 180,297, respectively.

 Imputed interest expense of $ 9,898 and $ 6,905 for the year ended August
31, 2025 and 2024 was recorded as additional paid in capital.

 Note 7 – Commitments
and Contingencies

 In
the normal course of business, the Company may become a party to litigation matters involving claims against it. As of August 31, 2025,
there are no current matters that would have a material effect on the Company's financial position or results of operations.

 Note 8 – Subsequent
Events

 In
accordance with FASB ASC Topic 855 "Subsequent Events", the Company has analyzed its operations subsequent to August 31, 2025,
and has determined that it does not have any material subsequent events to disclose in these financial statements