SMS-based phishing attacks, known as smishing, are on the rise, targeting businesses with sophisticated social engineering tactics. These attacks often begin with urgent text messages containing disguised links, redirecting victims to fake login pages. Attackers exploit human emotions and create a false sense of security by using legitimate domains like Google as intermediaries. The process typically involves a deceptive SMS, followed by redirects to a phishing page impersonating trusted platforms like ServiceNow. Victims are then prompted to enter login credentials and fake multifactor authentication, potentially leading to unauthorized access and data breaches. The report emphasizes the importance of employee education and vigilance in recognizing and preventing these evolving threats.