{"url_path":"/sec/esmr/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1995920/0001995920-26-000009-index.html","accession_number":"0001995920-26-000009","cik":"0001995920","ticker":"ESMR","issuer_name":"E-Smart Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1995920/0001995920-26-000009-index.html","primary_entity_key":"0001995920","primary_entity_name":"E-Smart 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STATES SECURITIES AND EXCHANGE COMMISSION**Washington, D.C. 20549\n\n** **\n\n**Form 10-Q**\n\n** **\n\n[X] Quarterly Report pursuant to Section 13 or\n15(d) of the Securities Exchange Act of 1934\n\n**For the quarterly period ended May 31, 2026**\n\n \n\n[ ] Transition Report pursuant to Section 13 or\n15(d) of the Securities Exchange Act of 1934\n\nFor the transition period from __________ to __________\n\n \n\nCommission file number 000-56733\n\n \n\n** **\n\n**E-SMART CORP.**\n\n(Exact name of registrant as specified\nin its charter)\n\n \n\nNevada\n       7371\n               35-2810816\n\n(State or Other Jurisdiction of Incorporation or Organization)\n \n(Primary Standard Industrial Classification Number)\n \n(IRS Employer Identification Number)\n\n \n \n \n \n \n\n \n\nDiana Vasylenko\n\n7311 Oxford Ave\n\nPhiladelphia, PA, 19111\n\nTel. +1620-3079197\n\nEmail: office@e-smart.io\n\n(Address, including zip code,\nand telephone number, including area code,\n\nof registrant's principal executive\noffices)\n\n \n\nIndicate by check mark whether the registrant (1) has\nfiled all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months\n(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements\nfor the past 90 days. Yes (X)  No ( )\n\n \n\nIndicate by check mark whether the registrant has\nsubmitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of\nthis chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes (X)\nNo ( )\n\n \n\n \n\nIndicate by check mark whether the registrant is a\nlarge accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large\naccelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange\nAct. (Check one):\n\n \n\nLarge accelerated filer ( )\n\n \n\nAccelerated\n\nfiler ( )\n\n \n\nNon-accelerated filer (X)\nSmaller reporting company (X)\nEmerging growth company (X)\n\n \n\nIf an emerging growth company, indicate by check mark\nif the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards\nprovided pursuant to Section 13(a) of the Exchange Act. [ ]\n\n \n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes ( ) No (X) \n\n \n\nState the number of shares outstanding of each of\nthe issuer's classes of common equity, as of the latest practicable date: 3,799,469 common shares issued and outstanding as of June\n29, 2026.\n\n \n\n \n\n \n\n \n\n \n\n \n\n**E-SMART CORP.**\n\n**QUARTERLY REPORT ON FORM 10-Q**\n\n** **\n\nTABLE OF CONTENTS\n\n** **\n\n \n \n**Page**\n\n**PART I**\n** FINANCIAL INFORMATION:**"}