Overview
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Financials
From the company’s reports to the SEC. Every number links to the filing it came from.
Key numbers, fiscal 2026
Where the money goes
Where each dollar of revenue went, fiscal 2026
- Other costs100¢$79.2K
Out of $79.2K in revenue.2 The company lost money this year.
Financial statements
Every line of the income statement as filed: the last 2 fiscal years, latest first.2
| Period ending | 2026-05-31 | 2025-05-31 |
|---|---|---|
| Revenues | $79.2K | $6.9K |
| Professional Fees | $43.4K | $29.5K |
| Depreciation Expense | $74.2K | $74.2K |
| General and Administrative Expenses | $65.3K | $27.5K |
| Total Operating Expenses | $182.9K | $131.2K |
| Net Loss from Operations | -$103.8K | -$124.4K |
| Net Loss | -$103.8K | -$124.4K |
| Loss per Common Share Basic & Diluted | -$0.02 | -$0.02 |
| Weighted Average Number of Common Shares Outstanding Basic & Diluted | 6.1M shares | 5.0M shares |
No quarter-by-quarter statement was filed.
Every line of the balance sheet as filed: the last 3 fiscal years (annual) or 3 quarters (quarterly), latest first.2
| Period ending | 2026-05-31 | 2025-05-31 | 2024-05-31 |
|---|---|---|---|
| ash | $81 | $12.9K | |
| Prepaid Expenses | $9.1K | $18.3K | |
| Total Current Assets | $9.2K | $31.2K | |
| Equipment, net | $113.7K | $186.5K | |
| Website Development, net | $1.8K | $3.1K | |
| Total Fixed Assets | $115.5K | $189.7K | |
| Total Assets | $124.6K | $220.9K | |
| Accrued Salaries | $25.6K | $25.6K | |
| Deferred Revenue | $4.0K | ||
| Loan from Related Parties | $434.4K | $430.1K | |
| Total Current Liabilities | $460.0K | $459.7K | |
| Total Liabilities | $460.0K | $459.7K | |
| Common Stock ($0.001 par value, 75,000,000 shares authorized; 6,134,780 and 5,894,680 shares issued and outstanding as of May 31, 2026 and May 31, 2025, respectively) | $6.1K | $5.9K | |
| Additional Paid-in Capital | $32.9K | $25.9K | |
| Accumulated Other Comprehensive Income | $3 | $3 | |
| Accumulated Deficit | -$374.4K | -$270.6K | |
| Total Stockholders Equity (Deficit) | -$335.3K | -$238.8K | -$141.2K |
| Total Liabilities & Stockholders Equity (Deficit) | $124.6K | $220.9K | |
| Common Stock, Par or Stated Value Per Share | $0.00 | $0.00 | |
| shares authorized | 75.0M shares | 75.0M shares | |
| shares issued and outstanding | 6.1M shares | 5.9M shares | |
| shares issued and outstanding | 6.1M shares | 5.9M shares |
| Period ending | 2026-05-31 | 2025-05-31 | 2024-05-31 |
|---|---|---|---|
| ash | $81 | $12.9K | |
| Prepaid Expenses | $9.1K | $18.3K | |
| Total Current Assets | $9.2K | $31.2K | |
| Equipment, net | $113.7K | $186.5K | |
| Website Development, net | $1.8K | $3.1K | |
| Total Fixed Assets | $115.5K | $189.7K | |
| Total Assets | $124.6K | $220.9K | |
| Accrued Salaries | $25.6K | $25.6K | |
| Deferred Revenue | $4.0K | ||
| Loan from Related Parties | $434.4K | $430.1K | |
| Total Current Liabilities | $460.0K | $459.7K | |
| Total Liabilities | $460.0K | $459.7K | |
| Common Stock ($0.001 par value, 75,000,000 shares authorized; 6,134,780 and 5,894,680 shares issued and outstanding as of May 31, 2026 and May 31, 2025, respectively) | $6.1K | $5.9K | |
| Additional Paid-in Capital | $32.9K | $25.9K | |
| Accumulated Other Comprehensive Income | $3 | $3 | |
| Accumulated Deficit | -$374.4K | -$270.6K | |
| Total Stockholders Equity (Deficit) | -$335.3K | -$238.8K | -$141.2K |
| Total Liabilities & Stockholders Equity (Deficit) | $124.6K | $220.9K | |
| Common Stock, Par or Stated Value Per Share | $0.00 | $0.00 | |
| shares authorized | 75.0M shares | 75.0M shares | |
| shares issued and outstanding | 6.1M shares | 5.9M shares | |
| shares issued and outstanding | 6.1M shares | 5.9M shares |
Cash flow is reported year to date, not quarter by quarter, so there are no separate quarterly figures.
Every line of the cash flow as filed: the last 2 fiscal years, latest first.2
| Period ending | 2026-05-31 | 2025-05-31 |
|---|---|---|
| Net Loss | -$103.8K | -$124.4K |
| Depreciation Expense | $74.2K | $74.2K |
| Accrued Salaries | $25.6K | |
| Prepaid expense | $9.2K | -$18.3K |
| Deferred Revenue | -$4.0K | $4.0K |
| Net Cash Used in Operating Activities | -$24.4K | -$38.9K |
| Proceeds from Loan from Related Parties | $4.3K | $26.1K |
| Repayment to Loan from Related Parties | -$1.2K | |
| Proceeds from the Sale of Common Stock | $7.2K | $26.8K |
| Net Cash Provided by Financing Activities | $11.5K | $51.9K |
| Net Cash Increase (Decrease) for the Period | -$12.9K | $12.9K |
No quarter-by-quarter statement was filed.
What it owns
What Global-Smart.Tech Inc. reports owning in its annual reports to the SEC: buildings, land and equipment, real estate and locations, investments, intangible assets and inventory, at the end of its latest fiscal year and a year before.
Property and equipment
| Item | Latest | A year before | Change |
|---|---|---|---|
| Computer equipment and software | $7.0K2 May 31, 2026 | $7.0K4 May 31, 2025 | 0% |
| Property and equipment, before depreciation | $364.0K2 May 31, 2026 | $364.0K4 May 31, 2025 | 0% |
| Property and equipment, net | $113.7K2 May 31, 2026 | $186.5K2 May 31, 2025 | −39.0% |
Investments
Properties, in its own words
Our principal executive offices are located at Kava b.b., 85320 Tivat, Montenegro. Our telephone number is +12052165924.
Item 2 of the 10-K filed Aug 13, 2026.8
Leadership
Who has led Global-Smart.Tech Inc., and when. Pick a name to see everywhere that person has worked.
Chief executive
- Chief executive officerYehor Rodin Jun 15, 2026 to now9
Board members and other officers (2)
- Principle Executive OfficerYehor Rodin Sep 26, 2025 to now10
- Board memberYehor Rodin Sep 26, 2025 to now10
Former names
- Global-Smart.TechNov 2, 2022 to Apr 9, 20263
Timeline
Filings
33 filings to the SEC since October 2021: 3 annual reports, 7 quarterly reports, 5 major events, 2 insider forms, 16 other. The latest 20:
- Oct 9, 202610-Q EDGAR
- Aug 13, 202610-K EDGAR
- Jun 15, 20264 PRIMARY DOCUMENT EDGAR
- Jun 15, 20268-K EDGAR
- Apr 9, 202610-Q EDGAR
- Apr 3, 20268-K EDGAR
- Dec 30, 202510-Q EDGAR
- Oct 1, 202510-Q EDGAR
- Sep 26, 20253 PRIMARY DOCUMENT EDGAR
- Sep 16, 20258-A12G FORM 8-A EDGAR
- Sep 3, 202510-K/A EDGAR
- Aug 29, 202510-K EDGAR
- Apr 15, 202510-Q EDGAR
- Apr 14, 2025NT 10-Q FORM 12B-25 EDGAR
- Apr 3, 20258-K CURRENT REPORT 8-K EDGAR
- Jan 10, 202510-Q EDGAR
- Oct 9, 202410-Q EDGAR
- Sep 16, 2024EFFECT EDGAR
- Sep 12, 2024CORRESP EDGAR
- Sep 6, 2024S-1/A EDGAR
The 33 filings since October 2021 can be filtered by form type and year here when JavaScript is on.
Every filing from the last five years, summarized. The full record is on SEC EDGAR.
SEC filer profile
How Global-Smart.Tech Inc. is registered with the Securities and Exchange Commission, from its EDGAR record and the cover page of its latest annual report.
- Name on EDGARGlobal-Smart.Tech Inc.1
- CIK0001940243
- Employer ID (EIN)98-16647638
- Filer statusNon-accelerated filer not a shell company8
- Incorporated inWyoming8
- Fiscal year endsMay 311
- Industry code (SIC)6199 Finance Services1
- SEC reviewing officeOffice of Crypto Assets, Division of Corporation Finance1
- Business addressKava B.B.,, Tivat, 85320, Montenegro1
- Phone120521659241
- Shares outstanding3,134,780 as of Oct 8, 20266
- Public float$0 as of May 31, 20262
- AuditorMac Accounting Group & CPAs, LLP, Midvale, Utah PCAOB ID 62588
- On EDGAR sinceOct 5, 20221
- Filings33 in all: 10-Q (7), UPLOAD (6), 8-K (5), S-1/A (5), 10-K (2), 10-K/A (1), 3 (1), 4 (1)1
All 13 form types
8-A12G (1), CORRESP (1), EFFECT (1), NT 10-Q (1), S-1 (1)
- Latest filingsAnnual report (10-K) Aug 13, 2026
Quarterly report (10-Q) Oct 9, 2026
Latest 8-K (8-K) Jun 15, 2026
Risk factors and legal proceedings
Legal proceedings
We are not currently a party to any legal proceedings, nor to the knowledge of management is any litigation threatened against us, which may materially affect us.
The opening of Item 3, Legal Proceedings.8
Sources
The numbers on this page point here. Each one links to the record it came from.
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9SEC EDGARYehor Rodin, Chief executive officer
- 10
- 11SEC EDGAROther events
- 12SEC EDGARExecutive or director change
- 13SEC EDGARExecutive or director change
- 14SEC EDGARChange of auditor
- 15SEC EDGARChange of auditor