{"filing":{"accession_number":"0001940243-26-000012","cik":"0001940243","ticker":"GSMT","company_name":"Global-Smart.Tech Inc.","form":"8-K","filing_date":"2026-06-15","report_date":null,"primary_document":"gsmt_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1940243/000194024326000012/gsmt_8k.htm"},"events":[{"id":10968,"run_id":9613,"accession_number":"0001940243-26-000012","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"The CEO and principal shareholder voluntarily surrendered 3,000,000 shares (approximately 49% of outstanding shares) for zero consideration, reducing total outstanding shares from 6,134,780 to 3,134,780. While this is a capital structure change rather than a traditional M\u0026A, restatement, or executive departure, it materially affects share count, ownership concentration, and EPS calculations—information a reasonable investor would consider significant. The voluntary nature and zero-consideration treatment as a capital contribution distinguish this from standard buybacks or dilutive issuances.","company_name":"Global-Smart.Tech Inc.","ticker":"GSMT","filing_date":"2026-06-15","form":"8-K","submitted_at":null,"items":[{"id":7431,"accession_number":"0001940243-26-000012","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The CEO and principal shareholder voluntarily surrendered 3,000,000 shares (approximately 49% of outstanding shares) for zero consideration, reducing total outstanding shares from 6,134,780 to 3,134,780. While this is a capital structure change rather than a traditional M\u0026A, restatement, or executive departure, it materially affects share count, ownership concentration, and EPS calculations—information a reasonable investor would consider significant. The voluntary nature and zero-consideration treatment as a capital contribution distinguish this from standard buybacks or dilutive issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-15T15:27:06.207854+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7431,"accession_number":"0001940243-26-000012","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"The CEO and principal shareholder voluntarily surrendered 3,000,000 shares (approximately 49% of outstanding shares) for zero consideration, reducing total outstanding shares from 6,134,780 to 3,134,780. While this is a capital structure change rather than a traditional M\u0026A, restatement, or executive departure, it materially affects share count, ownership concentration, and EPS calculations—information a reasonable investor would consider significant. The voluntary nature and zero-consideration treatment as a capital contribution distinguish this from standard buybacks or dilutive issuances.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-15T15:27:06.207854+00:00","company_name":"Global-Smart.Tech Inc.","ticker":"GSMT","filing_date":"2026-06-15"}]}