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E-Smart Corp.

CIK: 19959202 Annual ReportsLatest: 2026-11-10
Revenue: $42,870Net Income: -$127,976Source 10-K
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.