Global-Smart.Tech Inc.

What they do

The company operates an online cloud rendering platform that uses GPUs to process 3D rendering projects for interior designers and visualization professionals. Clients contact the company through its website, submit a link to their cloud-stored project files, and receive an evaluation of file contents, data volume, scene complexity and rendering parameters. Global-Smart.Tech then quotes a pricing plan based on GPU allocation (10, 25 or 40 GPUs) and rendering time (minimum 5 hours); work begins after full payment and the finished project is delivered by email. As of May 31, 2026 it had one employee, CEO Yehor Rodin, and two non-employee independent directors.

Revenue drivers

• Cloud rendering pricing plans — The only disclosed revenue source: sale of pricing plans for cloud rendering services, priced by GPU count (10, 25 or 40 GPUs) and estimated rendering time starting at 5 hours. FY2026 revenue was $79,156, up from $6,868 in FY2025.
• 3D interior designers and visualizers — The company's stated primary target customers. Management attributes revenue growth to the general overall growth of the company rather than to any named customer or contract.
• Accumulated revenue since inception — Management states the company has generated $86,024 of revenue since incorporation on April 15, 2022, a small base relative to cumulative losses.

Recent performance

For the year ended May 31, 2026, revenue was $79,156 versus $6,868 in FY2025, while total expenses rose to $182,924 from $131,242. FY2026 expenses included $43,441 of professional fees, $74,198 of depreciation, $52,115 of IT & software, $12,740 of marketing services, $260 of office expenses and $170 of bank service charges. The FY2026 net loss was $103,768, narrower than the $124,374 loss in FY2025, and operating cash use was $24,375 versus $38,922 the prior year. For the nine months ended February 28, 2026, revenue was $57,826 on a net loss of $24,946 for the three months then ended. At May 31, 2026 the company had limited current assets of $9,100 and an accumulated deficit of $374,373; the latest balance sheet shows total assets of $124,649, total liabilities of $459,975 and shareholder equity of negative $335,326 as of May 31, 2026.

Strategy

Management intends to grow revenue by increasing available rendering capacity, enhancing platform functionality and continuing to market to 3D interior designers and visualization professionals. Online marketing, social network promotion and search engine optimization are named as the intended primary customer-acquisition strategy, supported by ongoing advisory work on branding, content and market positioning. Financing operating costs over the next twelve months is expected to come from related party loans and the sale of common stock. The company had no investing activities in FY2026 or FY2025, and it says it may hire more employees if needed. It also states that additional funds will be required to implement its plans and that any equity or debt financing may dilute existing shareholders.

Risks

• Going concern — Management and the auditors cite substantial doubt about the company's ability to continue as a going concern given an accumulated deficit of $374,373, a FY2026 net loss of $103,768 and $24,375 of cash used in operations.
• Dependence on CEO financing — Financing has come largely from CEO Yehor Rodin, whose advances totaled $434,425 as of May 31, 2026, including $4,310 advanced during FY2026, with no repayments made that year.
• Concentration and scale — The business depends on a single service line and a narrowly defined customer base of 3D interior designers and visualizers, with only $86,024 of revenue generated since inception in April 2022.
• Thin operating resources — The company reported one employee as of May 31, 2026 and limited current assets of $9,100, leaving little internal capacity to absorb cost increases; FY2026 IT & software expenses alone rose by $50,210 year over year.

Outlook

Management expects to fund the next twelve months with related party loans and the sale of common stock, while pursuing revenue growth from cloud rendering pricing plans. It acknowledges there are no assurances that additional funding will be obtained or that future operations will succeed. The company also states it will need more funds if operating its cloud rendering platform costs more than budgeted. No specific revenue or earnings guidance is provided.