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Global Smart Tech (GSMT) 10-K Filings

GSMT OTC

Here are the 10-K annual reports from Global Smart Tech Inc (GSMT) in our archive since June 2025, newest first, and each one links through to the document itself with the summary and the scores our analysis gives it.

A 10-K covers the audited annual report, with the full financial statements, so if you follow GSMT and want that one kind of document rather than the whole filing history, this is the page to keep. The company's other filings, of every form, are on the full GSMT filings page.

Rhea-AI Summary

Global-Smart.Tech Inc., a Wyoming-based early-stage provider of GPU-powered cloud rendering services for 3D designers, reported modest initial scale but sharp revenue growth for the year ended May 31, 2026. Revenue rose to $79,156 from $6,868 in 2025, driven by increased commercialization of its rendering platform.

The company remains unprofitable, posting a net loss of $103,768 and an accumulated deficit of $374,373. Cash was only $81 at year-end against a $434,425 interest-free related-party loan from its CEO, used to fund operations and equipment. Auditors and management highlight substantial doubt about the company’s ability to continue as a going concern, with future viability dependent on securing additional financing and achieving profitable operations.

Total assets were $124,649, largely GPU equipment and website development. There is no public trading market for the common stock, and no dividends have been paid. Management identified multiple material weaknesses in internal control, including inadequate control structure, lack of segregation of duties, limited GAAP/SEC expertise, and weak IT controls. After year-end, the CEO voluntarily surrendered 3,000,000 shares, reducing shares outstanding to 3,134,780 as a capital contribution.