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). SEC XBRL (companyfacts) — not generated by the model.
Consolidated Statements of Operations (Unaudited)
| Description | Q3 ended Apr 30, 2026 | Q2 ended Jan 31, 2026 |
|---|---|---|
| Revenue: | ||
| Total revenue / net sales | 13,000 | — |
| Cost of revenue / cost of sales | 7,500 | |
| Gross profit | 5,500 | |
| Operating expenses: | ||
| General and administrative | 9,544 | |
| Total operating expenses | 9,544 | |
| Income before income taxes | (4,044) | |
| Income tax expense/(benefit) | — | — |
| Net income | (4,044) | |
| Basic earnings per share | — | — |
| Diluted earnings per share | — | — |
Consolidated Balance Sheets (Unaudited)
| Description | Apr 30, 2026 | Jan 31, 2026 |
|---|---|---|
| Current assets: | ||
| Cash and equivalents | 3,500 | 1,000 |
| Accounts receivable, net | 8,000 | 8,000 |
| Total current assets | 11,500 | 9,000 |
| TOTAL ASSETS | 11,500 | 9,000 |
| Current liabilities: | ||
| Accounts payable | 4,500 | 4,500 |
| Other current liabilities | 43,525 | 36,981 |
| Total current liabilities | 48,025 | 41,481 |
| Total liabilities | 48,025 | 41,481 |
| Shareholders' equity: | ||
| Common stock | 7,106 | 7,106 |
| Capital in excess of stated value | 59,014 | 59,014 |
| Retained earnings (deficit) | (102,645) | (98,601) |
| Total shareholders' equity | (36,525) | (32,481) |
| TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | 11,500 | 9,000 |
Consolidated Statements of Cash Flows (Unaudited)
| Description | Nine months ended Apr 30, 2026 | Six months ended Jan 31, 2026 |
|---|---|---|
| Operating Activities: | ||
| Net cash from operating activities | (23,678) | (29,178) |
| Financing Activities: | ||
| Net cash from financing activities | 27,178 | 30,178 |
Amounts in USD as reported; EPS as reported. Line labels are presentation-friendly mappings of filer XBRL tags — not a re-audit of the full statements. Use EDGAR for interactive notes and detail. 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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