Guru App Factory files Form 12b-25 for Q1 2026

Rhea-AI Filing Summary

GURU APP FACTORY CORP. notified the Commission via Form 12b-25 that its quarterly report on Form 10-Q for the period ended April 30, 2026 could not be filed on time because the company requires additional time to complete and review its financial statements and prepare the Form 10-Q. The notification is signed by Bong Dennis as President, CEO and CFO on June 15, 2026.

Insights

Securities Lawyer

Notification follows the standard Rule 12b-25 process for late periodic filings.

Rule 12b-25 permits a registrant to notify the SEC when a periodic report cannot be filed on time and when additional time is needed to complete required financial statements. The filing here states the company needs extra time to complete and review its financial statements for the Form 10-Q for the period ended April 30, 2026.

Key dependency is timely submission of the completed Form 10-Q within the allowable extension window; subsequent filings will disclose whether the extension was used and any material changes in reported results.

Accounting & Controls Lead

Delay is attributed to completing financial statements and review processes.

The narrative states the company requires additional time to finish financial statement preparation and review to ensure adequate disclosure for the Form 10-Q. This is a routine reason that often reflects pending reconciliations, audit/LP review or accounting close items.

Watch for the eventual Form 10-Q filing to confirm whether there are material adjustments or restatements arising from the extended review.

Key Figures

Period Ended: April 30, 2026 Notification Signed: June 15, 2026 Registrant Contact Phone: 852 56840139

3 metrics

Period Ended April 30, 2026 Form 10-Q reporting period

Notification Signed June 15, 2026 Form 12b-25 signature date

Registrant Contact Phone 852 56840139 Contact number shown on the notification

Key Terms

Rule 12b-25, Form 10-Q, notification of late filing

3 terms

Rule 12b-25 regulatory

"If the subject report could not be filed without unreasonable effort or expense"

Rule 12b-25 is an SEC filing provision that lets a company notify regulators and the public that it cannot file a required periodic report (like a quarterly or annual report) on time and explains the reason for the delay. For investors, the notice is a formal heads-up that financial information will arrive late—similar to a company calling to say it will be late turning in homework—so it signals increased uncertainty and may affect trading and risk assessments until the filing is available.

Form 10-Q regulatory

"The registrant’s quarterly report on Form 10-Q for the quarter ended April 30, 2026"

A Form 10-Q is a detailed report that publicly traded companies are required to file with regulators three times a year, providing an update on their financial health and business activities. It is important for investors because it offers timely insights into a company's performance, helping them make informed decisions about buying or selling stocks. Think of it as a regular check-up report that shows how well a company is doing.

notification of late filing regulatory

"FORM 12b-25 NOTIFICATION OF LATE FILING"

A notification of late filing is a formal public statement that a company failed to submit a required regulatory report (for example, quarterly or annual financial statements) by the deadline. It matters to investors because missed filings can signal accounting, operational, or governance problems, may lead to fines or trading restrictions, and increases uncertainty about the company's transparency—like a public “we missed the deadline” flag that raises risk for shareholders.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

Why did Guru App Factory (GAFC) file a Form 12b-25?

The company filed to notify the SEC that its Form 10-Q for the period ended April 30, 2026, could not be completed on time. The notice states additional time is needed to complete and review the financial statements before filing.

Who signed the late-filing notification for GAFC?

The Form 12b-25 was signed by Bong Dennis, identified as President, Chief Executive Officer and Chief Financial Officer. The signature date shown is June 15, 2026.

Does the 12b-25 state when the Form 10-Q will be filed?

The notification explains the company needs additional review time but does not provide a specific filing date in the excerpt provided. It states the registrant anticipates using the additional time allowed to complete the Form 10-Q.

Does the Form 12b-25 indicate material changes to results for the quarter?

The form does not state any anticipated significant changes in results for the corresponding period; the narrative focuses on completing financial statements and review, without quantifying earnings effects.

What period does the late Form 10-Q cover for GAFC?

The delayed quarterly report covers the period ended April 30, 2026, as stated in the Form 12b-25 notification.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 06/15/2026 - 05:00 PM EDT Learn about SEC filing dates

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

(Check One):	☐	Form 10-K	☐	Form 20-F	☐	Form 11-K
	☒	Form 10-Q	☐	Form 10-D	☐	Form N-CEN	☐	Form N-CSR

For Period Ended: April 30, 2026

☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

For the Transition Period Ended: _______________________________________

Read Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I - REGISTRANT INFORMATION

GURU APP FACTORY CORP.

Full Name of Registrant

Former Name if Applicable

74 Norfolk House Rd.

Address of Principal Executive Office (Street and Number)

London, SW16 1JH, United Kingdom

City, State, Zip Code

PART II - RULES 12b-25 (b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

	(a)	The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
☒	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject ☐ quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The registrant’s quarterly report on Form 10-Q for the quarter ended April 30, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require additional time allowed to review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.

PART IV - OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification:

Bong Dennis		852		56840139
(Name)		(Area Code)		(Telephone No.)

(2)	Have all other periodic reports required under section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s).
	☒ Yes ☐ No
(3)	Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
	☐ Yes ☒ No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

_______________________________________________________________________________________

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GURU APP FACTORY CORP.

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.

Date: June 15, 2026	By:	/s/ Bong Dennis
	Name:	Bong Dennis
	Title:	President, Chief Executive Officer and Chief Financial Officer

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