{"url_path":"/sec/esmr/10-q/2026/item-2","section_key":"item-2","section_title":"Item 2 UNREGISTERED SALES OF","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":12,"has_tables":true,"body_markdown":"**ITEM 2. UNREGISTERED SALES OF\nEQUITY SECURITIES AND USE OF PROCEEDS**\n\n \n\nNone"}