E-Smart Corp. (ESMR) is a digital platform company incorporated on June 6, 2023 under the laws of the State of Nevada, targeting the tattoo industry by connecting tattoo artists and clients. The company has not disclosed revenue figures in the filing excerpts available for FY2025 or FY2024, indicating it remains in an early pre-revenue or development stage as of August 31, 2025. The platform is intended to operate as a marketplace or discovery service, with planned marketing through social media, online advertising, and influencer partnerships. Diana Vasylenko serves as President, Treasurer, Secretary, and Director, holding 77.59% of shares outstanding as of the FY2025 10-K filed November 26, 2025. The company has no significant employees beyond Ms. Vasylenko and maintains its principal office at 7311 Oxford Ave, Philadelphia, PA 19111. Audit fees paid to Victor Mokuolu CPA PLLC were $17,423 for FY2025 and $14,600 for FY2024.

Revenue model

No revenue has been disclosed in the filing excerpts for FY2025 or FY2024. The company plans a platform connecting tattoo artists and clients, with revenue model details not specified in available filings.

Products and services

A digital platform aimed at connecting tattoo artists and clients. Planned promotional activities include social media marketing, online advertising, and a Google Adwords subscription for SEO, per the 10-K filed November 26, 2025.

Customers and end markets

Tattoo artists and tattoo clients, per the 10-K filed November 26, 2025. No customer counts or concentration data disclosed.

Value-chain role

Online marketplace or discovery platform intermediary between tattoo artists and clients.

Geographic exposure

United States. Principal office in Philadelphia, PA; incorporated in Nevada. No international operations disclosed.

Source: SEC 10-K, filed 2025-11-26

Industry: Services-Computer Programming Services