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10-KHIGH RiskDETERIORATING

Global-Smart.Tech Inc.

Filed: Aug 13, 2026 CIK: 0001940243
View original filing on SEC.gov

AI Executive Summary

AI-powered analysis of 10-K filing content

Global-Smart.Tech Inc. is a micro-cap, single-employee shell-like company providing cloud rendering services that continues to operate under a going concern qualification with an accumulated deficit of $374,373 and only $9,100 in current assets. While revenue grew from $6,868 to $79,156 year-over-year, expenses rose faster ($182,924 vs $131,242), and the company remains dependent on related-party loans and stock sales to fund operations. Disclosure controls and internal controls over financial reporting were both found ineffective, with multiple material weaknesses disclosed.

Red Flags Detected (9)

Going concern opinion issued by auditors

Accumulated deficit of $374,373 with continued net losses ($103,768 in FY2026)

Only $9,100 in current assets as of fiscal year end

6 more red flags detected

Key Takeaways

Company remains an early-stage, pre-scale operation with a single employee and minimal infrastructure

Revenue grew more than 10x year-over-year but from an extremely small base ($6,868 to $79,156)

3 more takeaways

Filing Overview

Form TypeAnnual Report (10-K)
Filing DateAug 13, 2026
Risk LevelHIGH
TrendDETERIORATING
AI Confidence88%
Red Flags9

What This Means

High Risk Filing: This company is showing signs of financial stress or significant operational challenges.

Deteriorating Trend: Conditions are worsening compared to previous filings. This may create opportunities for service providers.

Annual Report: Comprehensive filing covering the full fiscal year with audited financial statements.

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