{"filings":[{"id":111608,"accession_number":"0001995920-26-000005","cik":1995920,"company_name":"E-Smart Corp.","ticker":"ESMR","form_type":"8-K","filed_at":"2026-02-02T23:59:59+00:00","items":["5.02","8.01"],"status":"ready","headline":"E-Smart Corp. appoints two independent directors, cancels 2M shares held by director","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Appointed Lukas Diaz and Manuel Martinez Garcia as independent directors effective Jan 30, 2026.","Director Diana Vasylenko voluntarily surrendered 2,000,000 shares for cancellation without consideration.","Outstanding shares reduced from 5,799,469 to 3,799,469, a 34% reduction.","Restricted shares now 2,500,000 (65.8%); non-restricted unchanged at 1,299,469 (34.2%).","No compensatory arrangements yet for new directors; no change in control or management."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":null,"market_cap_bucket":null,"market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":198154,"accession_number":"0001995920-24-000018","cik":1995920,"company_name":"E-Smart Corp.","ticker":"ESMR","form_type":"8-K","filed_at":"2024-10-16T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"E-Smart Corp. changes auditor: dismisses Olayinka Oyebola & Co., appoints Victor Mokuolu CPA PLLC","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed Olayinka Oyebola & Co. as auditor effective October 15, 2024; no disagreements reported.","Appointed Victor Mokuolu CPA PLLC as new independent registered public accounting firm on October 16, 2024.","No prior consultations on accounting principles or disagreements with new auditor before appointment."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":null,"market_cap_bucket":null,"market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}