{"url_path":"/sec/esmr/10-q/2026/item-1a","section_key":"item-1a","section_title":"Item 1A RISK FACTORS**","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 Corp."},"word_count":5,"has_tables":true,"body_markdown":"**ITEM 1A. RISK FACTORS**\n\n** **\n\nNone"}