{"filings":[{"id":96843,"accession_number":"0001940243-26-000004","cik":1940243,"company_name":"Global-Smart.Tech","ticker":"GSMT","form_type":"8-K","filed_at":"2026-04-03T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Global-Smart.Tech appoints Leonel Agustin Peleriti as Independent Director effective March 31, 2026","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Appointed Leonel Agustin Peleriti as Independent Director, effective March 31, 2026.","Mr. Peleriti holds a BS in Information Systems Engineering from National University of Córdoba, Argentina.","He served as Technology Solutions Analyst at Mercado Libre (2020-2023), focusing on data-driven process optimization and cloud solutions.","Board determined he meets OTC Markets independence requirements; no material conflicts or family relationships with company officers."],"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":0.25,"calibrated_materiality_score":0.25,"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":162876,"accession_number":"0001940243-25-000009","cik":1940243,"company_name":"Global-Smart.Tech","ticker":"GSMT","form_type":"8-K","filed_at":"2025-04-03T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Global-Smart.Tech appoints Genismarlon Da Silva Nunes as independent director","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Appointed Genismarlon Da Silva Nunes as independent director, effective March 31, 2025.","Da Silva Nunes holds a Master's in Creative Economy Management from ESPM, Brazil.","Previously Digital Marketing Manager at VTEX (2018-2021) and Senior Digital Strategy Consultant at Accenture (2021).","Board determined independence per OTC Markets; no material conflicts or family relationships with current director.","No transactions exceeding $120,000 involving the new director."],"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":0.3,"calibrated_materiality_score":0.3,"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":233111,"accession_number":"0001940243-24-000006","cik":1940243,"company_name":"Global-Smart.Tech","ticker":"GSMT","form_type":"8-K","filed_at":"2024-05-31T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Global-Smart.Tech appoints Mac Accounting Group as new auditor for FY2024","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Appointed Mac Accounting Group & CPAs, LLP as independent auditor effective May 30, 2024 for fiscal year ending May 31, 2024.","No prior consultation with Mac Accounting Group on accounting principles, audit opinions, or financial reporting issues.","No disagreements or reportable events occurred with the predecessor auditor prior to the change."],"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":0.5,"calibrated_materiality_score":0.5,"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":233110,"accession_number":"0001940243-24-000004","cik":1940243,"company_name":"Global-Smart.Tech","ticker":"GSMT","form_type":"8-K","filed_at":"2024-05-15T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Global-Smart.Tech dismisses auditor Fruci & Associates by mutual agreement","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Relationship with Fruci & Associates terminated by mutual agreement on May 9, 2024.","No disagreements on accounting principles, financial statement disclosure, or audit scope during FY ended May 31, 2023, or subsequent interim period.","Registrant provided disclosures to former auditor; auditor's letter furnished as Exhibit 16.1."],"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":0.25,"calibrated_materiality_score":0.25,"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}