Guru App Factory Corp. filings document the company's public-company reporting obligations and corporate disclosure events. Recent records include a Form 12b-25 notification for a late Form 10-Q tied to completion of financial statements, as well as an 8-K reporting a change in independent registered public accounting firm.
The filings also identify GAFC as a Nevada registrant and emerging growth company, note that it has no securities registered under Section 12(b), and include audit-related disclosure referencing substantial doubt about the company's ability to continue as a going concern.
GURU APP FACTORY CORP. reported a small, early-stage operation with mounting losses and liquidity pressure for the quarter and six months ended January 31, 2026. Revenue for the six-month period fell to $26,000 from $94,500 a year earlier, entirely from one customer. The company posted a six-month net loss of $31,178, widening from $7,730, and had only $1,000 in cash, $9,000 in total assets and $41,481 in liabilities.
Working capital deficit reached $32,481 and accumulated deficit $98,601, leading management to state that these conditions raise substantial doubt about its ability to continue as a going concern. Operations are being funded largely by a non‑interest‑bearing, on‑demand loan of $31,481 from the sole officer and director. Management also concluded that disclosure controls and procedures were not effective as of January 31, 2026.
Guru App Factory Corp. reported early-stage operating results for the quarter ended October 31, 2025. The company generated $13,000 in revenue, all from a single customer, up from $4,500 a year earlier, mainly from software development services. After $7,500 of cost of revenue and $26,342 of operating expenses, it recorded a net loss of $20,842, compared with a $3,556 loss in the prior-year quarter.
The balance sheet remains weak. As of October 31, 2025, Guru App Factory had no cash, total assets of $13,000 (all accounts receivable), total liabilities of $35,145, and a working capital and stockholders’ deficit of $22,145, with an accumulated deficit of $88,265 and 7,106,000 common shares outstanding. The sole officer and director had advanced the company $18,303 on a non-interest-bearing, demand basis. Management states that these conditions raise substantial doubt about the company’s ability to continue as a going concern without additional financing, and disclosure controls and procedures were concluded to be not effective.
GURU APP FACTORY CORP. disclosed that it did not file its quarterly report on Form 10-Q for the quarter ended October 31, 2025 by the required deadline. The company explains that it needs additional time to complete its financial statements and to prepare the Form 10-Q. It also notes that it anticipates using this additional time to review its financial statements to ensure adequate disclosure of the financial information before submitting the report.
GURU APP FACTORY CORP. (GAFC) filed its annual report for the year ended July 31, 2025. Revenue was $94,500, up from $82,500 a year earlier, primarily from software development and consulting. Operating expenses rose to $134,289 from $105,472, driving a wider net loss of $43,690 versus $22,972. The company reported total assets of $0 at July 31, 2025, down from $68,190, with liabilities of $1,303 (down from $25,803), resulting in stockholders’ deficit of $1,303 compared to equity of $42,387 in the prior year.
The auditors included a going concern paragraph. Management also states substantial doubt about the company’s ability to continue as a going concern. Cash used in operating activities was $23,043; the company had no cash at period end and plans to fund operations through potential equity or debt. GAFC had 7,106,000 shares outstanding as of November 14, 2025 and 55 holders of record. Revenue came from two customers. Management concluded disclosure controls and procedures were not effective. The company reported no cybersecurity incidents and no legal proceedings.
Guru App Factory Corp. reported a change in its independent auditor. On October 17, 2025, the Board dismissed Fruci & Associates II, PLLC and appointed Enrome LLP as the company’s independent registered public accounting firm for the fiscal year ending July 31, 2025, including interim reviews beginning with the period ending July 31, 2025. Fruci’s report on the July 31, 2024 financial statements contained no adverse or qualified opinions, but included a going concern emphasis. The company stated there were no disagreements with Fruci and no reportable events, and it did not consult Enrome on accounting matters before the appointment.