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Global-Smart.Tech

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Business Summary

Global-Smart.Tech Inc. operates in the cloud rendering services industry, providing an advanced platform designed for 3D interior designers and visualization professionals. The platform leverages graphics processing units (GPUs) to support rendering workflows and improve processing efficiency. The industry is characterized by competition based on brand recognition, product quality, price, and innovation, though the filing does not provide specific market size or growth rate data.

The filing does not name specific primary competitors or provide market share data. The company's competitive positioning is implied through its specialized focus on cloud rendering for 3D interior designers and visualization professionals, with a consultative and tailored workflow that enables efficient allocation of computing resources and delivery of high-quality output while ensuring transparency in pricing and service terms.

The company generates revenue primarily through the sale of pricing plans for its cloud rendering services, provided through its online platform. Clients initiate a project request via the website, submit project files, and after evaluation, the company recommends a suitable pricing plan based on technical requirements. Pricing plans vary based on the number of video cards (10, 25, or 40 GPUs) allocated to rendering and estimated rendering time starting at a minimum of 5 hours. Revenue is recognized ratably over the stated duration of the contract period. Primary target customers include 3D interior designers and visualizers in the design industry.

The company's cloud rendering platform is designed for 3D interior designers and visualization professionals, leveraging GPUs to support rendering workflows. Pricing plans vary based on the number of video cards (10, 25, or 40 GPUs) allocated to the rendering process, as well as the estimated rendering time, which starts at a minimum of 5 hours. The consultative and tailored workflow enables efficient allocation of computing resources and delivery of high-quality output. For the year ended May 31, 2026, total revenue was $79,156 , compared to $6,868 for the year ended May 31, 2025.

The company's platform is operated through its website at https://global-smart.tech. The company's specialists conduct a comprehensive evaluation of each project, including analyzing file contents, assessing data volume, scene complexity, and necessary rendering parameters. Based on this assessment, the company recommends the most suitable pricing plan. Upon acceptance of the quote and receipt of payment in full, the rendering process commences, and the completed project is delivered via email. The company intends to evaluate online marketing as a primary strategy for attracting new users and increasing awareness of its services.

During the fiscal year ended May 31, 2026, the company sold 240,100 shares of common stock at a price of $0.03 per share for aggregate gross proceeds of $7,203 as part of its registered offering that terminated on June 17, 2025. The company's CEO, Yehor Rodin, advanced $4,310 to pay for company expenses during the year, and no repayments were made. As of May 31, 2026, total advances from Mr. Rodin were $434,425 . The company had one employee as of May 31, 2026. Subsequent to year-end, on June 12, 2026, Yehor Rodin surrendered 3,000,000 shares of common stock for zero consideration, reducing total issued and outstanding shares from 6,134,780 to 3,134,780 .

For the fiscal year ended May 31, 2026, total revenue was $79,156 , compared to $6,868 in the prior year. Total operating expenses were $182,924 , up from $131,242 in fiscal 2025. The company recorded a net loss of $103,768 for the year ended May 31, 2026, compared to a net loss of $124,374 in the prior year. Basic and diluted loss per share was $0.02 for both fiscal 2026 and fiscal 2025. As of May 31, 2026, the company had an accumulated deficit of $374,373 and cash of $81 .

Business Outlook

The company intends to support future revenue growth by increasing available rendering capacity, enhancing its platform's functionality, and continuing to market its services to 3D interior designers, visualization professionals, and other potential users. As customer demand and platform utilization increase, the company expects to generate additional revenue from the sale of rendering capacity. The company intends to evaluate online marketing as a primary strategy for attracting new users and increasing awareness of its cloud rendering services.

The company's growth depends on customer adoption, operating costs, access to sufficient computing resources, and the availability of additional financing. The company's management intends to finance operating costs over the next twelve months with related party loans and the sale of common stock. The company will require additional funds to implement its plans, which may be raised through equity financing, debt financing, or other sources.

Total expenses increased by $51,682 in fiscal 2026 compared to fiscal 2025, which management described as a necessary investment to support commercial activities. Key expenditures included IT & software expenses of $52,115 , an increase of $50,210 from the prior year, which directly enabled the technology and infrastructure required for the business model. Depreciation expense was $74,198 in fiscal 2026, consistent with $74,197 in fiscal 2025.

The company had one employee as of May 31, 2026, and may consider hiring more employees if the need arises. The company's principal executive offices are located at Kava b.b., 85320 Tivat, Montenegro. The company stores its financial data and important agreements but has no formal procedures for backing up data or storing it off-site to prevent loss from theft or other events, and there are no IT controls to prevent changes or errors in financial reporting.

The company had no capital expenditures during the years ended May 31, 2026 and 2025. The company has never declared or paid cash dividends on its common stock and does not anticipate paying cash dividends in the foreseeable future. During the fiscal year ended May 31, 2026, the company received $7,203 in cash proceeds from the sale of common stock. The company had no equity compensation plans and no securities authorized for issuance under any equity compensation plan during the fiscal years ended May 31, 2026 and 2025.

The company faces substantial doubt about its ability to continue as a going concern. As of May 31, 2026, the company had an accumulated deficit of $374,373 , reported a net loss of $103,768 , and used cash in operations of $24,375 . The company had limited current assets of $9,100 as of May 31, 2026. The company's auditors have issued a going concern opinion, meaning they believe there is substantial doubt that the company can continue as an on-going business for the next twelve months.

The company's ability to achieve sustained revenue growth and profitability will depend on customer adoption, operating costs, access to sufficient computing resources, and the availability of additional financing. The company will need more funds if the operations of its cloud rendering platform cost more than budgeted. The company's future depends upon its ability to obtain further financing, the successful operations of business, a successful marketing and promotion program, and achieving a profitable level of operations.

Risk Factors

The company faces substantial doubt about its ability to continue as a going concern, with an accumulated deficit of $374,373 , a net loss of $103,768 , and cash used in operations of $24,375 for fiscal 2026. As of May 31, 2026, the company had only $81 in cash and $9,100 in current assets, with total current liabilities of $459,975 , including $434,425 in related party loans due April 8, 2027. The company has one employee and lacks an effective internal control structure, with material weaknesses including inadequate control structure, lack of segregation of duties and accounting expertise, and missing information technology controls. The company's ability to achieve sustained revenue growth and profitability depends on customer adoption, operating costs, access to sufficient computing resources, and the availability of additional financing, with no assurances that such funding will be achieved.

Management Priorities

Management's message emphasizes that the company is in the development stage with limited operations, having begun generating revenue but continuing to incur net losses. Management acknowledges substantial doubt about the company's ability to continue as a going concern, citing an accumulated deficit of $374,373 , a net loss of $103,768 for the year ended May 31, 2026, and cash used in operations of $24,375 . Management intends to finance operating costs over the next twelve months with related party loans and the sale of common stock. The strategic priorities emphasized are increasing available rendering capacity, enhancing platform functionality, and continuing to market services to 3D interior designers and visualization professionals. Management believes that as customer demand and platform utilization increase, the company expects to generate additional revenue from the sale of rendering capacity.

View Source Annual Report on SEC.gov ↗

References

  1. [1] Item 7, MD&A — Results of Operations
  2. [2] Item 7, MD&A — Results of Operations
  3. [3] Item 5, Market for Registrant’s Common Equity — Recent Sales of Unregistered Securities
  4. [4] Item 5, Market for Registrant’s Common Equity — Recent Sales of Unregistered Securities
  5. [5] Item 5, Market for Registrant’s Common Equity — Recent Sales of Unregistered Securities
  6. [6] Item 7, MD&A — Financing Activities
  7. [7] Item 7, MD&A — Financing Activities
  8. [8] Item 8, Note 8 — Subsequent Events
  9. [9] Item 8, Note 5 — Common Stock
  10. [10] Item 8, Note 8 — Subsequent Events
  11. [11] Item 7, MD&A — Results of Operations
  12. [12] Item 7, MD&A — Results of Operations
  13. [13] Item 7, MD&A — Results of Operations
  14. [14] Item 7, MD&A — Results of Operations
  15. [15] Item 7, MD&A — Results of Operations
  16. [16] Item 7, MD&A — Results of Operations
  17. [17] Item 8, Statements of Operations
  18. [18] Item 7, MD&A — Going Concern
  19. [19] Item 8, Balance Sheets
  20. [20] Item 7, MD&A — Results of Operations
  21. [21] Item 7, MD&A — Results of Operations
  22. [22] Item 7, MD&A — Results of Operations
  23. [23] Item 7, MD&A — Results of Operations
  24. [24] Item 7, MD&A — Results of Operations
  25. [25] Item 7, MD&A — Financing Activities
  26. [26] Item 7, MD&A — Going Concern
  27. [27] Item 7, MD&A — Going Concern
  28. [28] Item 7, MD&A — Going Concern
  29. [29] Item 7, MD&A — Liquidity and Capital Resources
  30. [30] Item 7, MD&A — Going Concern
  31. [31] Item 7, MD&A — Going Concern
  32. [32] Item 7, MD&A — Going Concern
  33. [33] Item 8, Balance Sheets
  34. [34] Item 7, MD&A — Liquidity and Capital Resources
  35. [35] Item 8, Balance Sheets
  36. [36] Item 8, Balance Sheets
  37. [37] Item 7, MD&A — Going Concern
  38. [38] Item 7, MD&A — Going Concern
  39. [39] Item 7, MD&A — Going Concern
  40. [40] Item 8, Statements of Operations
  41. [41] Item 8, Statements of Operations
  42. [42] Item 8, Statements of Operations
  43. [43] Item 8, Statements of Operations
  44. [44] Item 8, Statements of Operations
  45. [45] Item 7, MD&A — Results of Operations
  46. [46] Item 7, MD&A — Results of Operations
  47. [47] Item 7, MD&A — Results of Operations
  48. [48] Item 7, MD&A — Results of Operations
  49. [49] Item 7, MD&A — Results of Operations
  50. [50] Item 7, MD&A — Results of Operations
  51. [51] Item 7, MD&A — Results of Operations
  52. [52] Item 7, MD&A — Results of Operations
  53. [53] Item 7, MD&A — Results of Operations
  54. [54] Item 7, MD&A — Results of Operations
  55. [55] Item 7, MD&A — Results of Operations
  56. [56] Item 7, MD&A — Results of Operations
  57. [57] Item 7, MD&A — Results of Operations
  58. [58] Item 7, MD&A — Results of Operations
  59. [59] Item 7, MD&A — Results of Operations
  60. [60] Item 8, Balance Sheets
  61. [61] Item 8, Balance Sheets
  62. [62] Item 8, Balance Sheets
  63. [63] Item 8, Balance Sheets
  64. [64] Item 8, Balance Sheets
  65. [65] Item 8, Balance Sheets
  66. [66] Item 8, Balance Sheets
  67. [67] Item 8, Statements of Cash Flows
  68. [68] Item 8, Statements of Cash Flows
  69. [69] Item 8, Statements of Cash Flows
  70. [70] Item 8, Statements of Cash Flows
  71. [71] Item 8, Statements of Operations
  72. [72] Item 8, Statements of Operations

Analysis on 8/13/2026