UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of of Report (Date of earliest event reported) ~~October~~January 1528, ~~2024~~2026

E-SMART CORP.

(Exact name of registrant as specified in its charter)

Nevada

333-275161

35-2810816

(State or other jurisdiction of

incorporation or organization)

(Commission File Number)

(IRS Employer

Identification No.)

Diana Vasylenko

7311 Oxford Ave

Philadelphia, PA, 19111

(Address of principal executive offices, zip code)

+1620-3079197

(Registrant’s telephone number, including area code)

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


[ ]	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ]	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ]	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ]	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered or to be registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
n/a	n/a	n/a

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company [X]

If an emerging company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accountant standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

Item 45.0102 ~~Changes~~Departure inof ~~Registrant’s~~Directors ~~Certifying~~or ~~Accountant~~Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

~~(a)~~Appointment ~~Dismissal~~ of Independent ~~Registered~~Directors ~~Public~~- ~~Accounting~~Lukas ~~Firm~~Diaz and Manuel Martinez Garcia

On ~~October~~January 1530, ~~2024~~2026, the Board of Directors of E-Smart Corp. (the “~~Registrant~~Company”) ~~approved~~appointed ~~the~~Lukas ~~dismissal~~Diaz ofand ~~Olayinka~~Manuel ~~Oyebola~~Martinez Garcia &to ~~Co.~~serve as ~~the~~members ~~Registrant's independent~~of ~~registered~~the ~~public~~Board ~~accounting~~of ~~firm~~Directors, effective immediately.

~~During~~Mr. ~~the~~Diaz ~~period~~and ~~September~~Mr. 5,Martinez ~~2023~~Garcia were appointed as Independent Directors, ~~the~~as ~~date~~determined ofby ~~our~~the ~~engagement~~Board in accordance with ~~Olayinka~~applicable ~~Oyebola~~SEC &rules and Cothe Company’s corporate governance standards., There are no arrangements or understandings between either newly appointed director and ~~October~~any ~~15,~~other ~~2024, the~~person ~~date~~pursuant ofto ~~dismissal,~~which ~~the~~they ~~Registrant~~were ~~did~~selected ~~not~~as ~~experience~~directors. Neither Mr. Diaz nor Mr. Martinez Garcia has any ~~disagreements,~~family relationship aswith ~~defined~~any indirector ~~Item~~or ~~304(a)(1)(iv)~~executive officer of ~~Regulation~~the ~~S-K~~Company, ~~between~~nor ~~itself~~has ~~and~~either ~~Olayinka~~engaged ~~Oyebola~~in &any ~~Co.~~related-party ontransaction ~~any~~with ~~matter~~the ofCompany ~~accounting~~that ~~principles~~would orrequire ~~practices,~~disclosure ~~financial~~pursuant ~~statement~~to ~~disclosure,~~Item or404(a) ~~auditing~~of ~~scope~~Regulation orS-K. ~~procedure,~~At ~~which~~the ~~disagreements~~time of appointment, ifthe Company has not ~~resolved~~entered tointo ~~Olayinka~~any ~~Oyebola~~compensatory &arrangements Cowith Mr.’s ~~satisfaction,~~Diaz ~~would~~or ~~have~~Mr. ~~caused~~Martinez ~~Olayinka~~Garcia ~~Oyebola~~in &connection Cowith their service as directors. toAny ~~make~~future ~~reference~~compensation toarrangements will ~~such~~be ~~disagreements~~disclosed in ~~its~~accordance ~~audit~~with ~~reports~~applicable SEC requirements.

~~The~~Mr. ~~Registrant~~ Diaz has ~~provided~~over afive years ~~copy~~ of ~~the~~experience ~~foregoing~~in ~~disclosures~~digital toplatforms ~~Olayinka~~and ~~Oyebola~~creative &marketplaces, ~~Co.~~with ~~and~~a ~~requested~~focus ~~that~~on ~~Olayinka~~connecting ~~Oyebola~~service &providers ~~Co.~~and ~~furnish~~end itusers through ~~with~~scalable aonline ~~letter~~solutions ~~addressed~~relevant to ~~the~~creative ~~Securities~~industries. ~~and~~Mr. ~~Exchange~~Diaz ~~Commission~~holds ~~stating~~a ~~whether~~degree ~~Olayinka~~in ~~Oyebola~~Business &Administration ~~Co.~~and ~~agrees~~Management ~~with~~from the University ~~above~~of ~~statements~~Barcelona. A ~~copy~~Over ofthe ~~Olayinka~~past ~~Oyebola~~five &years, ~~Co.’s~~he ~~letter,~~has ~~dated~~worked ~~October~~in 16roles including Digital Platform Product Manager, ~~2024~~where he was responsible for coordinating platform development, isoptimizing ~~filed~~user asexperience, ~~Exhibit~~and ~~16.1~~supporting togrowth ~~this~~initiatives ~~Form~~for ~~8-K~~online services.

~~(b)~~Mr. Martinez Garcia ~~Appointment~~has more than five years of ~~Independent~~experience ~~Registered~~in ~~Public~~business ~~Accounting~~strategy, ~~Firm~~advisory services, and digital commerce, particularly in connection with consumer-facing digital platforms. Mr. Martinez Garcia earned his degree in Technology and Engineering Management from Rovira i Virgili University in Tarragona, Spain. During the past five years, he has served in roles including Technology Strategy and Operations Advisor, providing guidance on digital transformation, platform scalability, and operational planning for technology-enabled businesses. His experience includes advising on platform strategy, evaluating collaboration structures, and supporting the development of digital solutions aligned with the Company’s focus.

OnItem ~~October 16, 2024, E-Smart Corp~~8.01 ~~(the~~— ~~"Registrant")~~Other ~~approved the appointment of Victor Mokuolu CPA PLLC, as the Registrant's new independent registered public accounting firm for the year ended August 31, 2024.~~Events

~~During the~~On ~~Registrant’s~~January ~~fiscal years ended August 31~~28, ~~2024 and August 31~~2026, ~~2023, and~~ the ~~subsequent~~Company ~~interim~~effected ~~period through~~ the ~~date~~cancellation of ~~this report~~2, ~~neither the Registrant~~000,000 ~~nor~~shares ~~anyone~~of on its ~~behalf~~common ~~has~~stock ~~consulted~~previously ~~with~~held ~~Victor~~by ~~Mokuolu~~Diana ~~CPA~~Vasylenko, ~~PLLC regarding either (i) the application of accounting principles to~~ a ~~specified~~director ~~transaction, either completed or proposed , or the type~~ of ~~audit opinion that might be rendered with respect to~~ the ~~consolidated financial statements of the Registrant, and no written report or oral advice was provided to the Registrant~~Company. byThe ~~Victor~~shares ~~Mokuolu~~were ~~CPA~~voluntarily ~~PLLC,~~surrendered ~~that was an important factor considered by the Registrant in reaching a decision as~~ to ~~any accounting, auditing or financial reporting issue; or (ii) any matter that was~~ the ~~subject~~Company offor acancellation ~~"disagreement"~~without ~~(as~~consideration ~~defined in Item 304(a)(1)(iv) of Regulation S-K~~ and ~~the~~were ~~related~~retired ~~instructions)~~upon ~~or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K)~~cancellation.

~~Item~~As ~~9.01~~a ~~Financial~~result ~~Statements~~of ~~and~~the ~~Exhibits~~cancellation:

~~(d)~~Total shares outstanding decreased from 5,799,469 to ~~Exhibits~~3,799,469.

Exhibit No.	Description of Exhibit
16.1	Letter from Olayinka Oyebola & Co. to the Securities and Exchange Commission dated October 16, 2024

Restricted shares outstanding decreased from 4,500,000 to 2,500,000.

~~SIGNATURE~~Non-restricted (freely tradable) shares outstanding remain unchanged at 1,299,469.

~~Pursuant to~~Following the ~~requirements of the Securities Exchange Act of 1934~~cancellation, the ~~registrant~~Company’s ~~has~~capitalization ~~duly~~is ~~caused~~as ~~this report to be signed on its behalf by the undersigned hereunto duly authorized.~~follows:

~~Dated~~Total outstanding shares: ~~October 16~~3, ~~2024~~799,469

~~E-Smart~~Restricted ~~Corp~~shares: 2,500,000 (65.80%)

ByNon-restricted shares: ~~/s/ Diana Vasylenko Name: Diana Vasylenko Title: President~~ 1, ~~Treasurer~~299,469 ~~Secretary and Director~~ (~~Principal Executive, Financial and Accounting Officer~~34.20%)

The cancellation did not involve the issuance of any securities, the payment of any consideration by the Company, or any change in the Company’s management or control.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: February 2, 2026

E-Smart Corp.

By:

/s/ Diana Vasylenko

Name:

Diana Vasylenko

Title:

President, Treasurer, Secretary and Director

(Principal Executive, Financial and Accounting Officer)

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