{"url_path":"/sec/esmr/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 EXHIBITS**","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":137,"has_tables":true,"body_markdown":"**ITEM 6. EXHIBITS**\n\n \n\nThe following exhibits are included as part of this\nreport by reference:\n\n \n \n \n\n31.1 \n \n[Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).](ex31.htm)\n\n \n \n \n\n32.1 \n \n[Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.](ex32.htm)\n\n \n\n \n\n**SIGNATURES**\n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this quarterly report\non Form 10-Q to be signed on its behalf by the undersigned, thereunto duly authorized in the 7311 Oxford Ave, Philadelphia, PA 19111 United\nStates on June 29, 2026.\n\n \nE-SMART CORP.\n\n \n \n\n \nBy: /s/ Diana Vasylenko\n\n \nName: Diana Vasylenko\n\n \nTitle: President, Chief Executive Officer, Treasurer, Secretary and Director\n\n \n(Principal Executive, Financial and Accounting Officer)\n\n \n\n \n\n19"}