Note 1 – Organization and nature of business

E-Smart Corp. (“Company,” “we,” “us,” or “our”) was incorporated on June 6, 2023, under the laws of the State of Nevada, USA. E-Smart Corp. operates a digital platform for tattoo artist discovery and design. Our platform provides a catalog of tattoo artists, with profiles that allow prospective clients to review artists’ work. We also publish monthly tattoo related news and information to keep users informed about industry developments, tattoo styles, new materials, and innovations.

The Company also offers AI Tattoo Generator (the “AI Tattoo Idea Generator API”), a digital tool that generates tattoo sketch concepts from user input. The AI Tattoo Idea Generator is available to individual users through the Company’s website and to businesses and developers through the AI Tattoo Idea Generator API, which is offered under paid subscription plans. Subscriptions to the AI Tattoo Idea Generator API are currently the Company’s sole source of revenue.

The Company’s principal executive office is located in Barcelona, Spain, from which its sole officer manages the Company’s operations.