Recent news items are unrelated to Global-Smart.Tech Inc. and focus on commodity markets, energy prices, and other companies.

• Soybeans held onto gains with few major changes from USDA reports [N1].
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• Occidental Petroleum discovered oil in an exploratory well off the Gulf of America [N3].
• Corn prices slipped as USDA raised world stock estimates [N4].
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• Stocks faced pressure amid fading optimism over a US-Iran ceasefire [N6].
• Microsoft's buying considerations were analyzed [N7].
• Rivian's forthcoming reports and investment rationale were highlighted [N8].

Not applicable due to lack of disclosed business model, product details, or strategic initiatives. The company’s financial disclosures indicate ongoing operational challenges and liquidity constraints.

The company reports recurring net losses and significant liquidity challenges, with a current ratio of 0.07 and cash ratio of 0.02 as of February 28, 2026. The financial statements include a going concern note highlighting substantial doubt about the company's ability to continue as a going concern. Lack of disclosed risk factors and business details increases uncertainty about the company's prospects and operational stability.

There is insufficient publicly disclosed information to assess the company's competitive advantages or moat. The absence of detailed business model, product, or market information limits visibility into any unique strengths or barriers to entry.

• Going Concern Uncertainty: The company’s financial statements include a going concern note citing accumulated deficit, recurring losses, and cash usage in operations, raising substantial doubt about its ability to continue as a going concern [S1].
• Liquidity Constraints: As of February 28, 2026, the company had a current ratio of 0.07 and a cash ratio of 0.02, indicating significant short-term liquidity challenges [S2].
• Lack of Public Market: There is no established public trading market for the company’s common stock, which may limit liquidity and investor access [S1].
• Limited Disclosure: The company has not disclosed detailed information about its business model, products, industry, or risk factors, limiting transparency and increasing uncertainty.

• Global-Smart.Tech Inc. is a smaller reporting company and an emerging growth company incorporated in Wyoming, United States.
• The company had 6,134,780 shares of common stock outstanding as of August 29, 2025.
• There is no established public trading market for the company's common stock as of May 31, 2025.
• The company reported revenues of $14,052 for the quarter ended February 28, 2026.
• Net loss for the same period was $24,946, indicating recurring losses.
• Basic earnings per share was reported as $0 for the quarter ended February 28, 2026.
• Cash and cash equivalents were $7,177 as of February 28, 2026.
• Current assets totaled $33,107 and current liabilities were $476,743 as of February 28, 2026, resulting in a current ratio of 0.07 and a cash ratio of 0.02, indicating liquidity challenges.
• The company’s financial statements have been prepared with a going concern assumption, but there is substantial doubt about its ability to continue as a going concern due to accumulated deficit, cash usage in operations, and recurring losses [S1][S2].
• No risk factors were disclosed in the latest 10-Q filing [S2].
• The company’s principal executive offices are located in Kava b.b., Tivat, Montenegro, with a contact phone number +1 205-2165924 [S1].