# EDGAR Filing Document

**Accession Number:** 0001940243
**File Stem:** 0001940243-25-000026
**Filing Date:** 2025-9
**Character Count:** 32611
**Document Hash:** 7371bccd44a1401d125191f626b2e727
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001940243-25-000026.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001940243-25-000026

**CONFORMED SUBMISSION TYPE**: 10-K/A

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20250531

**FILED AS OF DATE**: 20250903

**DATE AS OF CHANGE**: 20250903

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global-Smart.Tech Inc.
- **CENTRAL INDEX KEY:** 0001940243
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 981664763
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** 10-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-267740
- **FILM NUMBER:** 251288911

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** KAVA B.B.,
- **CITY:** TIVAT
- **PROVINCE COUNTRY:** Z5
- **ZIP:** 85320
- **BUSINESS PHONE:** 12052165924

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** KAVA B.B.,
- **CITY:** TIVAT
- **PROVINCE COUNTRY:** Z5
- **ZIP:** 85320

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Global-Smart.Tech
- **DATE OF NAME CHANGE:** 20241009

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Global-Smart.Tech Inc.
- **DATE OF NAME CHANGE:** 20220727

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM 10-K/A**

**(Amendment No. 1)** 

[X] ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended **May 31, 2025**

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________ to ________

Commission file number: **333-267740**

**GLOBAL-SMART.TECH INC.** 

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Wyoming** | **98-1664763** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |
| **Kava b.b., 85320, Tivat, Montenegro** | **7370** |
| (Address of principal executive offices) | (Primary Standard Industrial Classification Number) |

---

Registrant's telephone number: **+1205-2165924**

Securities registered under Section 12(b) of the Exchange Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. **Yes [ ] No [X]**

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. **Yes [ ] No [X]**

Indicate by checkmark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. **Yes [X] No [ ]**

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). **Yes [X] No [ ]**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or emerging growth company.

---

| | |
|:---|:---|
| [ ] **Large accelerated filer** | [ ] **Accelerated filer** |
| [ ] **Non-accelerated filer** | [X] **Smaller reporting company** |
| | [X] **Emerging growth company** |

---

If an emerging growth 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 accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. [ ]

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). [ ]

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). **Yes [ ] No [X]**

Through of May 31, 2025, there was 0 established public trading market for our common stock. Accordingly, the aggregate market value of voting and non-voting common equity held by non-affiliates cannot be calculated based on public trading prices.

---

| | |
|:---|:---|
| Class | Outstanding as of August 29, 2025 |
| Common Stock: $0.001 | 6134780 |

---

**EXPLANATORY NOTE**

On August 29, 2025, we filed the Annual Report on Form 10-K for the fiscal year ended May 31, 2025. The report of the independent accountants set forth on page F-2 contained an error in the dates audited. This Amendment No. 1 to the Annual Report on Form 10-K/A is being filed solely to include the corrected opinion. As a result, this Amendment No. 1 to the Annual Report on Form 10-K/A has not been updated for events subsequent to the date of the original filing, and all information contained in this Amendment No. 1 to the Annual Report on Form 10-K/A and the original Annual Report on Form 10-K is subject to updating and supplementing as provided in the periodic reports that the Company has filed or will file with the SEC after the original filing date.

**ITEM 8. Financial Statements and Supplementary Data**

The following Report of Independent Registered Public Accounting Firm replaces the report set forth on page F-2 of the original filing:

**Report of Independent Registered Public Accounting Firm**

Board of Directors and Shareholders

Global-Smart.Tech Inc.

**Opinion on the Financial Statements**

We have audited the accompanying balance sheets of Global-Smart.Tech Inc. as of May 31, 2025 and 2024, and the related statements of operations, stockholders' equity (deficit), and cash flows for the years then ended and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of Global-Smart.Tech Inc. as of May 31, 2025 and 2024, and the results of its operations and its cash flows for the two years ended May 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

**Going Concern**

The accompanying financial statements have been prepared assuming that the entity will continue as a going concern. As discussed in Note 2 to the financial statements, the entity has an accumulated deficit, uses cash in operations, and has recurring losses, all of which raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

**Basis for Opinion**

These financial statements are the responsibility of the entity's management. Our responsibility is to express an opinion on these financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to Global-Smart.Tech Inc. in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB and in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Global-Smart.Tech Inc. is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

**Critical Audit Matters**

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ Mac Accounting Group & CPAs, LLP

We have served as Global-Smart.Tech Inc.'s auditor since 2024.

Midvale, Utah

August 29, 2025

PCAOB ID 6258

**ITEM 15. Exhibits, Financial Statements Schedules**

---

| | | |
|:---|:---|:---|
| # | 19 | [Insider Trading Policy](exhibit19_1.htm) |
| # | 31.1 | [Certification of the Chief Executive Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002.](ex31_1.htm) |
| # | 31.2 | [Certification of the Chief Financial Officer pursuant to Section 302 of Sarbanes-Oxley Act of 2002.](ex32_1.htm) |

---

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;Dated: September 3, 2025 | **GLOBAL-SMART.TECH INC.** |
|  | By: /s/ Yehor Rodin |
|  | Yehor Rodin,<br> President, Secretary, |
|  | Treasurer, Director<br> (Principal Executive, Financial and Accounting Officer) |

---

## Exhibit 19.1

**Exhibit 19.1**

**Global-Smart.Tech Inc.** 

**Insider Trading Policy**

This Insider Trading Policy describes the standards of Global-Smart.Tech Inc. and its subsidiaries (the "**Company**") on trading, and causing the trading of, the Company's securities or securities of certain other publicly traded companies while in possession of confidential information. This Policy applies to all directors, officers, employees, and certain third parties who may have access to confidential Company information (collectively, "**Covered Persons**").

One of the principal purposes of the federal securities laws is to prohibit so-called "insider trading." Simply stated, insider trading occurs when a person uses material nonpublic information obtained through involvement with the Company to make decisions to purchase, sell, give away or otherwise trade the Company's securities or the securities of certain other companies or to provide that information to others outside the Company. The prohibitions against insider trading apply to trades, tips and recommendations by virtually any person, including all persons associated with the Company, if the information involved is "material" and "nonpublic." These terms are defined in this Policy under Section III below. The prohibitions would apply to any director, officer or employee who buys or sells securities on the basis of material nonpublic information that he or she obtained about the Company, its customers, suppliers, partners, competitors or other companies with which the Company has contractual relationships or may be negotiating transactions.

All questions regarding this Policy should be directed in the first instance to the Principal Financial Officer of the Company.

&nbsp;&nbsp;**PART I**

**<u>1. Applicability</u>**

This Policy applies to all trading or other transactions in the Company's securities, including common stock, options, and any other securities that the Company may issue, such as preferred stock, notes, bonds, and convertible securities, as well as derivative securities relating to any of the Company's securities.

This Policy applies to all employees, officers, and members of the Company's board of directors, as well as their respective family members.

**<u>2. General Policy: No Trading While in Possession of Material Nonpublic Information</u>**

**(a)** No director, officer, employee, or any of their immediate family members may purchase, sell, or otherwise trade any securities of the Company while in possession of material nonpublic information about the Company. (The terms "material" and "nonpublic" are defined below.)

**(b)** No director, officer, employee, or any of their immediate family members who knows material nonpublic information about the Company may communicate ("tip") such information to any other person, including family members and friends, or disclose it without authorization from the Company.

**(c)** For compliance purposes, you should never trade, tip, or recommend securities (or otherwise cause the purchase or sale of securities) while in possession of material nonpublic information.

**(d)** Covered Persons must follow the Company's established procedures regarding trading clearance and blackout periods.

**<u>3. Definitions</u>**

**<u>(a) Material.</u>** Insider trading restrictions come into play only if the information you possess is "material." Materiality, however, involves a relatively low threshold. Information is generally regarded as "material" if it has market significance, that is, if its public dissemination is likely to affect the market price of securities, or if it otherwise is information that a reasonable investor would want to know before making an investment decision.

Information dealing with the following subjects is reasonably likely to be found material in particular situations:

(i) significant changes in the Company's prospects;

(ii) significant write-downs in assets or increases in reserves;

(iii) developments regarding significant litigation or government agency investigations;

(iv) liquidity problems;

(v) changes in earnings estimates or unusual gains or losses in major operations;

(vi) major changes in the Company's management or the board of directors;

(vii) changes in dividends;

(viii) extraordinary borrowings;

(ix) major changes in accounting methods or policies;

(x) award or loss of a significant contract;

(xi) cybersecurity risks and incidents, including vulnerabilities and breaches;

(xii) changes in debt ratings;

(xiii) proposals, plans or agreements, even if preliminary in nature, involving mergers, acquisitions, divestitures, recapitalizations, strategic alliances, licensing arrangements, or purchases or sales of substantial assets; and

(xiv) offerings of Company securities.

Material information is not limited to historical facts but may also include projections and forecasts. With respect to a future event, such as a merger, acquisition or introduction of a new product, the point at which negotiations or product development are determined to be material is determined by balancing the probability that the event will occur against the magnitude of the effect the event would have on a company's operations or stock price should it occur. Thus, information concerning an event that would have a large effect on stock price, such as a merger, may be material even if the possibility that the event will occur is relatively small. When in doubt about whether particular nonpublic information is material, you should presume it is material. **If you are unsure whether information is material, you should either consult the Compliance Officer before making any decision to disclose such information (other than to persons who need to know it) or to trade in or recommend securities to which that information relates or assume that the information is material.**

**<u>(b) Nonpublic.</u>** Insider trading prohibitions come into play only when you possess information that is material and "nonpublic." The fact that information has been disclosed to a few members of the public does not make it public for insider trading purposes. To be "public" the information must have been disseminated in a manner designed to reach investors generally, and the investors must be given the opportunity to absorb the information. Even after public disclosure of information about the Company, you must wait until the close of business on the second trading day after the information was publicly disclosed before you can treat the information as public.

Nonpublic information may include:

(i) information available to a select group of analysts or brokers or institutional investors;

(ii) undisclosed facts that are the subject of rumors, even if the rumors are widely circulated; and

(iii) information that has been entrusted to the Company on a confidential basis until a public announcement of the information has been made and enough time has elapsed for the market to respond to a public announcement of the information, normally two trading days.

**As with questions of materiality, if you are not sure whether information is considered public, you should either consult with the Compliance Officer or assume that the information is nonpublic and treat it as confidential.**

**<u>(c) Compliance Officer.</u>** The Company has appointed a Compliance Officer, typically the Principal Financial Officer, responsible for:

(i) assisting with implementation and enforcement of this Policy;

(ii) distributing this Policy to employees and updating it as necessary to comply with insider trading laws;

(iii) pre-clearing all trading in Company securities by Covered Persons as described in Part II, Section 3; and

(iv) approving any Rule 10b5-1 trading plans and exceptions under this Policy.

**<u>4. Exceptions</u>**

The trading restrictions set forth in this Policy do not apply to the exercise of stock options granted under the Company's current or future equity incentive plans or option plans, whether exercised for cash or by delivery of previously owned Company stock.

However, the sale of any shares acquired upon exercise of Company-granted stock options, including any cashless exercise, is subject to the trading restrictions contained in this Policy.

**<u>5. Violations of Insider Trading Laws</u>**

Penalties for trading on or communicating material nonpublic information can be severe, both for individuals involved in such unlawful conduct and their employers and supervisors, and may include jail terms, criminal fines, civil penalties, and civil enforcement injunctions. Given the severity of the potential penalties, compliance with this Policy is absolutely mandatory.

**<u>(a) Legal Penalties.</u>** A person who violates insider trading laws by engaging in transactions in a company's securities when he or she has material nonpublic information can be sentenced to a substantial jail term and required to pay a criminal penalty of several times the amount of profits gained or losses avoided.

In addition, a person who tips others may also be liable for transactions by the tippees to whom he or she has disclosed material nonpublic information. Tippers can be subject to the same penalties and sanctions as the tippees, and the SEC has imposed large penalties even when the tipper did not profit from the transaction.

The SEC can also seek substantial civil penalties from any person who, at the time of an insider trading violation, "directly or indirectly controlled the person who committed such violation," which would apply to the Company and/or management and supervisory personnel. These control persons may be held liable for up to the greater of $1 million or three times the amount of the profits gained or losses avoided. Even for violations that result in a small or no profit, the SEC can seek penalties from a company and/or its management and supervisory personnel as control persons.

**<u>(b) Company-Imposed Penalties.</u>** Employees who violate this Policy may be subject to disciplinary action by the Company, including dismissal for cause. Any exceptions to the Policy, if permitted, may only be granted by the Compliance Officer and must be provided before any activity contrary to the above requirements takes place.

**<u>6. Inquiries</u>**

If you have any questions regarding any of the provisions of this Policy, please contact the Compliance Officer at:

Address: Kava b.b. 85320, Tivat, Montenegro

Phone Number: +1205-2165924.

&nbsp;&nbsp;**PART II**

**<u>1. Blackout Periods</u>**

All Covered Persons are prohibited from trading in the Company's securities during blackout periods as defined below.

**<u>(a) Quarterly Blackout Periods.</u>** Trading is prohibited starting from the close of trading on the third full trading day prior to the end of the fiscal quarter and ends at the close of trading on the second full trading day after public disclosure.

**<u>(b) Other Blackout Periods.</u>** From time to time, other types of material nonpublic information regarding the Company (such as negotiation of mergers, acquisitions or dispositions, investigation and assessment of cybersecurity incidents or new product developments) may be pending and not be publicly disclosed. While such material nonpublic information is pending, the Company may impose special blackout periods during which Covered Persons are prohibited from trading in the Company's securities. If the Company imposes a special blackout period, it will notify the Covered Persons affected.

**<u>(c) Exception.</u>** These trading restrictions do not apply to transactions under a pre-existing written plan, contract, instruction, or arrangement under Rule 10b5-1 under the Securities Exchange Act of 1934 (an "**Approved 10b5-1 Plan**") that:

(i) has been reviewed and approved at least one month in advance of any trades thereunder by the Compliance Officer (or, if revised or amended, such revisions or amendments have been reviewed and approved by the Compliance Officer at least one month in advance of any subsequent trades);

(ii) was entered into in good faith by the Covered Person at a time when the Covered Person was not in possession of material nonpublic information about the Company; and

(iii) gives a third party the discretionary authority to execute such purchases and sales, outside the control of the Covered Person, so long as such third party does not possess any material nonpublic information about the Company; or explicitly specifies the security or securities to be purchased or sold, the number of shares, the prices and/or dates of transactions, or other formula(s) describing such transactions.

**<u>2. Trading Window</u>**

Covered Persons are permitted to trade beginning on the third full trading day after the public disclosure of financial results and ending on the second full trading day prior to the next blackout period. However, even during this trading window, a Covered Person who is in possession of any material nonpublic information should not trade in the Company's securities until the information has been made publicly available or is no longer material. In addition, the Company may close this trading window if a special blackout period under Part II, Section 1(b) above is imposed and will re-open the trading window once the special blackout period has ended.

**<u>3. Pre-Clearance of Securities Transactions</u>**

**(a)** Because Company Insiders are likely to obtain material nonpublic information on a regular basis, the Company requires all such persons to refrain from trading, even during a trading window under Part II, Section 2 above, without first pre-clearing all transactions in the Company's securities.

**(b)** Subject to the exemption in subsection (d) below, no Company Insider may, directly or indirectly, purchase or sell (or otherwise make any transfer, gift, pledge or loan of) any Company security at any time without first obtaining prior approval from the Compliance Officer. These procedures also apply to transactions by such person's spouse, other persons living in such person's household and minor children and to transactions by entities over which such person exercises control.

**(c)** The Compliance Officer shall record the date each request is received and the date and time each request is approved or disapproved. Unless revoked, a grant of permission will normally remain valid until the close of trading two business days following the day on which it was granted. If the transaction does not occur during the two-day period, pre-clearance of the transaction must be re-requested.

**(d)** Pre-clearance is not required for purchases and sales of securities under an Approved 10b5-1 Plan. With respect to any purchase or sale under an Approved 10b5-1 Plan, the third party effecting transactions on behalf of the Company Insider should be instructed to send duplicate confirmations of all such transactions to the Compliance Officer.

**<u>4. Prohibited Transactions</u>**

**(a)** Company Insiders are prohibited from trading in the Company's equity securities during a blackout period imposed under an "individual account" retirement or pension plan of the Company, during which at least 50% of the plan participants are unable to purchase, sell or otherwise acquire or transfer an interest in equity securities of the Company, due to a temporary suspension of trading by the Company or the plan fiduciary.

**(b)** Covered Persons, including their spouses, household members, minor children, and controlled entities, are prohibited from engaging in the following transactions in the Company's securities unless they receive advance approval from the Compliance Officer:

(i) Short-term trading. Company Insiders who purchase Company securities may not sell any securities of the same class for at least six months after the purchase.

(ii) Pledging Company securities as collateral for a loan requires prior approval from the Compliance Officer.

(iii) Standing or limit orders are strongly discouraged unless made pursuant to an approved Rule 10b5-1 Plan and must comply with this Policy.

**<u>5. Acknowledgment and Certification</u>**

All Covered Persons are required to sign the attached acknowledgment and certification.

**ACKNOWLEDGMENT AND CERTIFICATION**

The undersigned does hereby acknowledge receipt of the Company's Insider Trading Policy. The undersigned has read and understands (or has had explained) such Policy and agrees to be governed by such Policy at all times in connection with the purchase and sale of securities and the confidentiality of nonpublic information.

 

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| | |
|:---|:---|
|  | (Signature) |
|  | (Please print name) |
| Date: ________________________ |  |

---

 

**APPENDIX A**

[INSERT LIST OF EMPLOYEES TO WHOM THE INSIDER TRADING POLICY IS APPLICABLE]

## Exhibit 31.1

**Ex.31.1**

**<br> CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER**

**PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF**

**THE SARBANES-OXLEY ACT OF 2002**

I, Yehor Rodin, certify that:

 1. I have reviewed this Annual Report Form 10-K/A of GLOBAL-SMART.TECH INC.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13-a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
| September 3, 2025 |  |
|  | By: /s/ Yehor Rodin |
|  | Yehor Rodin,<br> President, Secretary, |
|  | Treasurer, Director<br> (Principal Executive, Financial and Accounting Officer) |

---

## Exhibit 32.1

Ex.32.1

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF**

**THE SARBANES-OXLEY ACT OF 2002**

In connection with thisAnnual Report of GLOBAL-SMART.TECH INC., on the Form 10-K/A for the fiscal year ended May 31, 2025 as filed with the U.S. Securities and Exchange Commission on the date hereof, I, Yehor Rodin, Principal Executive, Financial and Accounting Officer of the Company, certify to the best of my knowledge, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the Report, as filed with the Securities and Exchange Commission, fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

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| | |
|:---|:---|
| September 3, 2025 |  |
|  | By: /s/ Yehor Rodin |
|  | Yehor Rodin,<br> President, Secretary, |
|  | Treasurer, Director<br> (Principal Executive, Financial and Accounting Officer) |

---