OTC: GAFC
Guru App Factory CorpCIK 0001989788 · SIC 7371 · Computer Programming & Data Processing
This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or… About this business →
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Latest financial statements
From 10-Q filed Jun 30, 2026 (period ending Apr 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.
Statements of Operations (Unaudited)
| Description | Three months ended April 30, 2026 | Three months ended April 30, 2025 | Nine months ended April 30, 2026 | Nine months ended April 30, 2025 |
|---|---|---|---|---|
| Revenue | 13,000 | – | 39,000 | 94,500 |
| Cost of revenue | (7,500) | – | (22,500) | (70,000) |
| Gross profit | 5,500 | – | 16,500 | 24,500 |
| OPERATING EXPENSES | ||||
| General and administrative expenses | 9,544 | 23,484 | 51,722 | 55,715 |
| Total operating expenses | 9,544 | 23,484 | 51,722 | 55,715 |
| Loss before provision for income taxes | (4,044) | (23,484) | (35,222) | (31,215) |
| Provision for income taxes | – | – | – | – |
| Net loss | (4,044) | (23,484) | (35,222) | (31,215) |
| Loss per common share: | ||||
| Basic and Diluted | (0.00) | (0.00) | (0.00) | (0.00) |
| Weighted Average Number of Common Shares Outstanding: | ||||
| Basic and Diluted | 7,106,000 | 7,106,000 | 7,106,000 | 7,106,000 |
Balance Sheets (Unaudited)
| Description | APRIL 30, 2026 Unaudited | JULY 31, 2025 Audited |
|---|---|---|
| Cash and cash equivalents | 3,500 | – |
| Accounts receivable | 8,000 | – |
| Total current assets | 11,500 | – |
| TOTAL ASSETS | 11,500 | – |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT | ||
| Current Liabilities | ||
| Advances from related party | 28,481 | 1,303 |
| Accounts payable | 4,500 | – |
| Accrued liabilities and other payables | 15,044 | – |
| Total current liabilities | 48,025 | 1,303 |
| Total Liabilities | 48,025 | 1,303 |
| Commitments and contingencies | ||
| Stockholders’ Deficit | ||
| Common stock, $0.001 par value, 75,000,000 shares authorized; 7,106,000 and 7,106,000 shares issued and outstanding as of April 30, 2026 and July 31, 2025 | 7,106 | 7,106 |
| Additional paid-in-capital | 59,014 | 59,014 |
| Accumulated deficit | (102,645) | (67,423) |
| Total Stockholders’ Deficit | (36,525) | (1,303) |
| TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT | 11,500 | – |
Statements of Cash Flows (Unaudited)
| Description | Nine months ended April 30, 2026 | Nine months ended April 30, 2025 |
|---|---|---|
| Net loss | (35,222) | (31,215) |
| Adjustments to reconcile net income to net cash (used in) provided by operating activities: | ||
| Amortization expense | – | 897 |
| Changes in assets and liabilities | ||
| Accounts receivable | (8,000) | – |
| Accounts payable | 4,500 | (9,652) |
| Accrued liabilities and other payables | 15,044 | (7,881) |
| Prepaid sales | – | (14,500) |
| Change in contract assets | – | 40,000 |
| Net cash used in operating activities | (23,678) | (22,351) |
| CASH FLOWS FROM FINANCING ACTIVITY | ||
| Advances from related party | 27,178 | – |
| Net cash provided by financing activity | 27,178 | – |
| Change in cash and equivalents | 3,500 | (22,351) |
| Cash and equivalents at beginning of the period | – | 23,043 |
| Cash and equivalents at end of the period | 3,500 | 692 |
| SUPPLEMENTAL CASH FLOW INFORMATION: | ||
| Cash paid for: | ||
| Interest | – | – |
| Taxes | – | – |
Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗
About Guru App Factory Corp
Source: Item 1 (Business) from the 10-K filed November 14, 2025. Description as filed by the company with the SEC.
ITEM 1. DESCRIPTION OF BUSINESS
FORWARD-LOOKING STATEMENTS
This annual report contains forward-looking statements.
These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms
such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate”
or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such
statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the
date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking
statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to
differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation
subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect
the occurrence of anticipated or unanticipated events.
As used in this annual report, the terms “we”,
“us”, “our”, “the Company”, mean GURU APP FACTORY CORP. unless otherwise indicated.
All dollar amounts refer to US dollars unless
otherwise indicated.
DESCRIPTION OF BUSINESS
Guru App Factory Corp., a development-stage company,
was incorporated in Nevada on March 7, 2023. We are in the business of developing mobile applications and providing software development
services. We develop, publish, and sell mobile applications on the iOS and Google Play platforms. Guru App Factory Corp. generates revenues
from the Apps development for third parties as well as the sale of branded advertisements and via consumer transactions, including in-app
purchases in its own applications.
Read full description ↓
Alongside our mobile app-related services, we
also provide software development consulting services. We offer these services to small and medium-sized companies across various sectors
of the IT industry, as well as to companies that provide services to IT entities. The list of services can be expanded or reduced based
on their profitability and popularity with our customers:
·
Comprehensive software development services
·
Consulting services in the software development business
·
Consulting services in data encryption
·
Consulting services in blockchain operations and development
·
Software development with a focus on encryption and data protection
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