11 November 2026
E-Smart Corp.
CIK: 1995920•2 Annual Reports•Latest: 2026-11-10
Disclaimer: AI-assisted summary of SEC Form 10-K filings. Not official company content and not investment, legal, accounting, or tax advice. See full disclaimer here.
10-K / November 10, 2026
Revenue:$42,870
Income:-$127,976
10-K / December 12, 2024
Revenue:$11,935
Income:-$41,236
10-K / November 10, 2026
E-Smart Corp.
Overview
E-Smart Corp. was incorporated on June 6, 2023 in Nevada, USA. The company operates a digital platform for tattoo artist discovery and design, including artist profiles, a catalog, and a monthly tattoo-related newsroom. Primary executive office: Pau Claris 79, Barcelona 8010, Spain. Phone: +1 620-307-9197. Website: https://e-smart.io.
Platform and core offerings
- Tattoo artist discovery platform with a catalog of artist profiles to help prospective clients review work.
- Monthly tattoo newsroom covering industry developments, styles, materials, and innovations.
AI Tattoo Idea Generator
- A digital tool for developing tattoo design ideas. Users submit an idea at https://e-smart.io/idea-generator/ and receive tattoo sketches to explore.
- Intended to support the idea development stage of the tattoo journey and help users shape concepts before working with an artist.
- A free access option is available.
Monetization and pricing
- API-based revenue model with paid access to the AI Tattoo Idea Generator API.
- Subscription plans include Starter and Power Pack, offering one-month access with 1,000 and 2,500 API requests, respectively.
- Plans are payable in advance; revenue from each plan is recognized ratably over its one-month term.
- The company is exploring premium features and strategic partnerships with tattoo-related businesses.
Free tools
- Free online Tattoo Cost Calculator that estimates price using three inputs: size, color option, and artist experience level.
- Estimates are not final quotes; actual pricing is determined by the artist and depends on design, placement, and studio rates.
Competition and market positioning
- Competes with online platforms and apps that connect consumers with tattoo artists, social media (e.g., Instagram), word-of-mouth referrals, tattoo-focused AI design tools, and general-purpose AI image generation tools.
- Competitive factors include platform quality and usability, AI design tool functionality, size and quality of the artist database, and pricing.
- Competitors may have greater resources and brand recognition.
Promotion and marketing
- Uses third-party providers to support marketing activities.
- Plans to expand marketing through social media and strategic partnerships.
Employees and governance
- Key personnel: Ms. Vasylenko serves as President, CEO, Treasurer, Secretary, and Director, dedicating approximately 40 hours per week and not receiving compensation.
- As of January 30, 2026, Lukas Diaz and Manuel Martinez Garcia were appointed as independent, non-employee directors.
- Board composition: three directors.
Intellectual property
- The company does not own patents or trademarks and intends to protect its website under copyright law.
- A trade name is in use.
Regulation
- The company is committed to complying with applicable regulations in jurisdictions where it operates and reports no material regulatory impediments.
Physical presence
- Primary office: Pau Claris 79, 8010 Barcelona, Spain.
- Registered agent: 7311 Oxford Ave, Philadelphia, PA 19111.
- Phone: +1 620-307-9197.
Legal and safety
- No bankruptcy or similar proceedings reported.
- No current legal proceedings reported as pending.
Cybersecurity
- No formal cybersecurity policies or procedures have been adopted due to size and resource constraints.
- The CEO is responsible for cyber risk assessment and management; no third-party assessors or auditors have been engaged.
- The Board of Directors provides oversight of cybersecurity risks; no material cybersecurity incidents have been reported.
Financial and staffing notes
- Revenue is generated through paid API plans with one-month terms and ratable recognition.
- The operational staff consists of the CEO as the primary employee and two independent directors on the board.
