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Glidelogic Corp. (OTCQB: GDLG) Q3 2025 loss deepens amid going concern risk

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
10-Q

Rhea-AI Filing Summary

Glidelogic Corp. (GDLG)$77 in revenue and recorded a net loss of $64,872. Cash was $8,460 against $120,572 in current liabilities, leading to a stockholders’ deficit of $(97,386).

Most liabilities consist of interest-free related-party loans from its parent and controlling shareholders, extended to January 31, 2026 before a 3% rate applies. Management states there is substantial doubt about the company’s ability to continue as a going concern due to negative cash flow and lack of stable revenues.

Operationally, Glidelogic describes a multi-pillar AI strategy spanning academic research tools (ResearchMind), TikTok/social commerce content engines, RegTech for real-world-asset tokenization, and creative IP generation. The company uplisted to OTCQB in April 2025 and its board authorized preparation of a Form S-3 shelf to register up to $4,000,000 of common stock, which remained in draft form as of the report date.

Positive

  • None.

Negative

  • Going concern risk: Management cites substantial doubt about Glidelogic’s ability to continue as a going concern due to minimal revenue, negative cash flow from operations, and dependence on external capital.
  • Weak revenues vs. losses: Nine-month revenue of $77 contrasts with a $64,872 net loss, indicating that commercial traction significantly lags operating costs.
  • Leverage to related parties: Current liabilities of $120,572 are dominated by related-party notes, exposing the company to refinancing and relationship risk if insider support changes.
  • Deficit equity position: As of October 31, 2025, stockholders’ equity was $(97,386), limiting balance sheet strength for future financing.
  • Control weaknesses: Management concluded disclosure controls and procedures were not effective as of October 31, 2025, raising risks around reporting quality.

Insights

Glidelogic shows aggressive AI ambitions but faces serious going-concern and funding risks.

Glidelogic combines several AI product lines—academic research tools, TikTok/social-commerce content engines, RegTech compliance software, and creative IP—yet monetization is still negligible. For the nine months ended October 31, 2025, it generated only $77 of revenue but incurred a net loss of $64,872, reflecting a model that is still in validation rather than scale.

The balance sheet highlights dependency on insiders. Current liabilities of $120,572 are largely related-party notes, including loans from Streamline, the parent Star Success Business, and directors, while cash stands at just $8,460. Management explicitly states there is substantial doubt about the company’s ability to continue as a going concern, and disclosure controls were deemed not effective as of October 31, 2025.

The board has authorized drafting a Form S-3 to register up to $4,000,000 of common stock, aiming to create financing flexibility, and the company uplisted to OTCQB in April 2025. Actual impact will depend on whether it can successfully raise capital and convert its AI platforms—particularly ResearchMind and its TikTok/social commerce engines—into meaningful, recurring revenues.

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 

Form 10-Q

 

 Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended October 31, 2025

 

 Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from __________ to __________

 

Registration No. 333-254750

 

GLIDELOGIC CORP.

(Exact name of registrant as specified in its charter)

 

Nevada

 

98-1575837

 

7371

State or Other Jurisdiction of

 

IRS Employer

 

Primary Standard Industrial

Incorporation or Organization

 

Identification Number

 

Classification Code Number

 

8275 S. Eastern Ave. Suite 200-#406
Las Vegas, Nevada 89123
Tel.  (310) 397-2300

Email: info@glidelogic.ai

(Address and telephone number of principal executive offices)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes       No

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes       No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

 

Large accelerated filer

Accelerated filer

Non-accelerated filer

Smaller reporting company

 

Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes       No

 

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 66,599,350 common shares issued and outstanding as of December 5, 2025.

 

 

 


 

 

 

GLIDELOGIC CORP.

QUARTERLY REPORT ON FORM 10-Q

TABLE OF CONTENTS

 

 

 

Page

PART I

FINANCIAL INFORMATION:

 

 

 

 

Item 1.

Financial Statements (Unaudited)

1

 

 

 

 

Balance Sheets as of October 31, 2025 (Unaudited) and January 31, 2025

2

 

 

 

 

Statements of Operations for the three and nine months ended October 31, 2025 and 2024 (Unaudited)

3

 

 

 

 

Statements of Changes in Stockholders’ Equity for the three and nine months ended October 31, 2025 and 2024 (Unaudited)

4

 

 

 

 

Statements of Cash Flows for the nine months ended October 31, 2025 and 2024 (Unaudited)

5

 

 

 

 

Notes to the Unaudited Financial Statements

6

 

 

 

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

14

 

 

 

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

20

 

 

 

Item 4.

Controls and Procedures

20

 

 

 

PART II

OTHER INFORMATION:

 

 

 

 

Item 1.

Legal Proceedings

20

 

 

 

Item 1A

Risk Factors

20

 

 

 

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

20

 

 

 

Item 3.

Defaults Upon Senior Securities

20

 

 

 

Item 4.

Submission of Matters to a Vote of Securities Holders

20

 

 

 

Item 5.

Other Information

20

 

 

 

Item 6.

Exhibits

21

 

 

 

Signatures

22

 

 

i

 


 

 

PART 1 – FINANCIAL INFORMATION

 

Item 1. Financial Statements

 

The accompanying interim financial statements of Glidelogic Corp. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission.

 

The interim financial statements are condensed and should be read in conjunction with the company’s latest annual financial statements.

 

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

 

 

 


1


 

GLIDELOGIC CORP.

BALANCE SHEETS

As of October 31, 2025, (Unaudited) and January 31, 2025 (Audited)

 

 

October 31, 2025
(Unaudited)

 

January 31, 2025
(Audited)

 

 

 

 

 

ASSETS

 

 

 

 

Current Assets

 

 

 

 

Cash and Cash Equivalents

$

8,460 

$

2,107 

Prepaid Expense

 

12,128 

 

- 

Total Current Assets

 

20,588 

 

2,107 

 

 

 

 

 

Fixed Assets

 

 

 

 

Equipment, net

 

2,598 

 

2,913 

Total Fixed Assets

 

2,598 

 

2,913 

 

 

 

 

 

Total Assets

$

23,186 

$

5,020 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS’ EQUITY

 

Current Liabilities

Accounts Payable

$

2,384 

$

9,577 

Customer Prepayments (Deferred Income)

 

- 

 

825 

Loan Payable (to Parent Company)

 

5,000 

 

5,000 

Note Payable – Related Party

 

113,188 

 

22,132 

Total Current Liabilities

 

120,572 

 

37,534 

 

 

 

 

 

Total Liabilities

 

120,572 

 

37,534 

Commitments and Contingencies

 

- 

 

-

 

 

 

 

 

Stockholders’ Equity

           Common stock, par value $0.001; 75,000,000 shares authorized, 66,599,350 shares issued and outstanding as of October 31, 2025, and 66,599,350 as of January 31, 2025

 

66,599  

 

66,599  

Additional Paid in Capital

 

4,750  

 

4,750  

Retained Earnings

 

(168,735) 

 

(103,863) 

Total Stockholders’ Equity

 

(97,386) 

 

(32,514) 

Total Liabilities and Stockholders’ Equity

$

23,186  

$

5,020  

 

See accompanying notes, which are an integral part of these financial statements

  


2


 

GLIDELOGIC CORP.

STATEMENTS OF OPERATIONS

For the three months and nine months ended October 31, 2025, and 2024 (Unaudited)

 

 

 

For the three

months ended

October 31, 2025

 

For the three

months ended

October 31, 2024

 

For the nine

months ended

October 31, 2025

 

For the nine

months ended

October 31, 2024

 

REVENUES

$

-  

$

21,551  

$

77  

$

22,938  

Cost of goods

 

-  

 

-  

 

-  

 

-  

Gross Profit

 

-  

 

21,551  

 

77  

 

22,938  

 

 

 

 

 

 

 

 

 

OPERATING EXPENSES

 

 

 

 

 

 

 

 

General and Administrative Expenses

 

(26,952) 

 

(10,231) 

 

(64,949) 

 

(30,363) 

TOTAL OPERATING EXPENSES

 

(26,952) 

 

(10,231) 

 

(64,949) 

 

(30,363) 

 

 

 

 

 

 

 

 

 

NET (LOSS)/INCOME FROM OPERATIONS

 

(26,952) 

 

11,320  

 

(64,872) 

 

(7,425) 

OTHER INCOME/EXPENSE

 

-  

 

-  

 

-  

 

-  

 

 

 

 

 

 

 

 

 

NET (LOSS)/INCOME BEFORE INCOME TAXES

 

(26,952) 

 

11,320  

 

(64,872) 

 

(7,425) 

 

 

 

 

 

 

 

 

 

PROVISION FOR INCOME TAXES

 

-  

 

-  

 

-  

 

-  

 

 

 

 

 

 

 

 

 

NET (LOSS)/INCOME

$

(26,952) 

$

11,320  

$

(64,872) 

$

(7,425) 

 

 

 

 

 

 

 

 

 

NET INCOME PER SHARE: BASIC AND DILUTED

$

(0) 

$

(0) 

$

(0) 

$

(0) 

 

 

 

 

 

 

 

 

 

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
BASIC AND DILUTED

 

66,599,350  

 

66,593,750  

 

66,599,350  

 

66,593,750  

 

 

 

 

 

 

 

 

 

 

   

 

 

See accompanying notes, which are an integral part of these financial statements


3


GLIDELOGIC CORP.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

For the three months and nine months ended October 31, 2025, and 2024 (Unaudited)

 

 

 

Common Stock

 

Additional Paid-in

 

Retained

 

Total Stockholders’

Shares

 

Amount

 

Capital

 

Earnings

 

Equity (Deficit)

 

 

 

 

 

 

 

 

 

 

Balance, July 31, 2024

66,593,750

$

66,594

$

-

$

(95,173)

$

(28,579)

Net Income for the three months ended October 31, 2024

-

 

-

 

-

 

11,320

 

11,320

Balance, October 31, 2024

66,593,750

$

66,594

$

-

$

(83,853)

$

(17,259)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, July 31, 2025

66,599,350

$

66,599

$

4,750

$

(141,783)

$

(70,434)

Net loss for the three months ended October 31, 2025

-

 

-

 

-

 

(26,952)

 

(26,952)

Balance, October 31, 2025

66,599,350

$

66,599

$

4,750

$

(168,735)

$

(97,386)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, January 31, 2024

66,593,750

$

66,594

$

-

$

(76,428)

$

(9,834)

Net loss for the nine months ended October 31, 2024

-

 

-

 

-

 

(7,425)

 

(7,425)

Balance, October 31, 2024

66,593,750

$

66,594

$

-

$

(83,853)

$

(17,259)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, January 31, 2025

66,599,350

$

66,599

$

4,750

$

(103,863)

$

(32,514)

Net loss for the nine months ended October 31, 2025

-

 

-

 

-

 

(64,872)

 

(64,872)

Balance, October 31, 2025

66,599,350

$

66,599

$

4,750

$

(168,735)

$

(97,386)

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes, which are an integral part of these financial statements


4


 

GLIDELOGIC CORP.

STATEMENTS OF CASH FLOWS

For the nine months ended October 31, 2025, and 2024 (Unaudited)

 

 

For the nine months ended

October 31, 2025

 

For the nine months ended

October 31, 2024

 

 

 

 

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

Net loss

$

(64,872) 

$

(7,425) 

Adjustments to reconcile net loss to net cash provided by operations:

 

 

 

 

  Accounts Payable

 

(7,193) 

 

(9,782) 

  Accounts Receivable from Related Party

 

-  

 

1,416  

  Customer Prepayments (Deferred Income)

 

(825) 

 

-  

  Depreciation Expense

 

315  

 

315  

  Prepaid Expense

 

(12,128) 

 

-  

CASH FLOWS PROVIDE BY/USED IN OPERATING ACTIVITIES

 

(84,703) 

 

(15,476) 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

-  

 

-  

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

  Note Payable – Related Party

 

91,056  

 

17,132  

CASH FLOWS FROM FINANCING ACTIVITIES

 

91,056  

 

17,132  

 

NET CHANGE IN CASH

 

6,353  

 

1,656  

Cash, beginning of period

 

2,107  

 

199  

Cash, end of period

$

8,460  

$

1,855  

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

  Interest paid

$

-  

$

-  

  Income taxes paid

$

-  

$

-  

 

 

 

 

 

 

 

See accompanying notes, which are an integral part of these financial statements

 

 


5


GLIDELOGIC CORP.

NOTES TO THE FINANCIAL STATEMENTS 

As at October 31, 2025 (Unaudited)

 

 

1.ORGANIZATION AND NATURE OF BUSINESS 

 

GLIDELOGIC CORP. (“the Company”) was incorporated in the State of Nevada on December 11, 2020. The Company is a diversified software development and consulting firm specializing in the development of AI-based software, financial technologies (fintech) software, and blockchain technologies related software solutions. Additionally, the Company offers consulting services to business customers and retail customers for these three areas as well. As of October 31, 2025, the Company's principal office is located at 8275 S. Eastern Ave. Suite 200-#406, Las Vegas, Nevada, United States. The Company engages with customers and vendors both within and outside of the United States.

 

2.GOING CONCERN 

 

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), which contemplate continuation of the Company as a going concern.  The Company had $77 revenues for the nine months ended October 31, 2025. The Company has had income in current year but has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period. As of October 31, 2025, the Company also had negative working capital and incurred net cash used in operating activities, primarily driven by continued AI development expenditures, outsourced content production, and general corporate operating costs. These activities currently require the use of cash resources without providing offsetting revenue. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern.

 

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. Considering management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

 

3.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

 

Basis of presentation 

 

The accompanying financial statements have been prepared in accordance with GAAP and should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K for the year ended January 31, 2025, and not indicative of future results.

 

The Company’s year-end is January 31.

 

Use of Estimates

 

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

 

Reclassification of Prior Period Amounts

 

During the current quarter, the Company identified rounding-related inconsistencies in previously reported amounts within the Statement of Changes in Stockholders’ Equity. To improve internal consistency and presentation accuracy, certain immaterial adjustments were made between Additional Paid-in Capital and Retained Earnings. These reclassifications did not affect total stockholders’ equity, net income, or cash flows for any period presented.

 

Cash and Cash Equivalents

 

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. 

 


6


Income Taxes

 

Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for deferred tax assets that, based on available evidence, are not expected to be realized.

 

Fair Value of Financial Instruments

 

ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of October 31, 2025.

 

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.

 

Accounts Receivable and Expected Credit Loss

 

In accordance with ASC 326, "Measurement of Credit Losses on Financial Instruments", accounts receivable are recognized upon delivery of goods or services. The Company adopts the Current Expected Credit Loss (CECL) model, which necessitates the recognition of expected credit losses over the life of the asset. This model incorporates historical data, current conditions, and reasonable future forecasts. Accounts deemed uncollectible are written off against the allowance for doubtful accounts. As of October 31, 2025, the Company has assessed its accounts receivable for impairment under the CECL model and has made appropriate adjustments in line with GAAP standards.

 

Stock-Based Compensation

 

On November 6, 2024, Glidelogic Corp. filed a Form S-8 with the U.S. Securities and Exchange Commission (SEC) to announce the issuance of 2,000,000 shares of common stock as service shares. As of October 31, 2025, a total of 28 individuals have received 200 bonus shares each, amounting to an aggregate of 5,600 shares. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

 

Fixed Assets 

 

Equipment is stated at cost, net of accumulated depreciation. The cost of equipment is depreciated using the straight-line method over five years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals, and replacements that increase the equipment's useful life are capitalized. Equipment sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income. 

 

Revenue Recognition

 

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. ASC 606 adoption is on February 1, 2018. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

 

GLIDELOGIC CORP. recognizes revenue in accordance with this core principle by applying the following steps:

Step 1: Identifying the contract(s) with the customer.

Step 2: Identifying the performance obligation to satisfy the contract.

Step 3: Determining the transaction price.

Step 4: Allocate the transaction price to the performance obligations in the contract.

Step 5: Revenue recognition.

 

The Company's revenues are bifurcated into two categories: software and services including commission or rebates derived from providing such services. Revenues from software are recognized at a point-in-time as ownership is transferred to the customer at a distinct point in time, in accordance with the terms of the contract. For services, revenue is recognized over time as the services are rendered and milestones are achieved, pursuant


7


to the terms specified in the service agreement. Revenue related to commissions and rebates is recognized after the end of the reporting quarter during which the related services are provided. The determination of commission and rebate amounts is contingent upon the aggregate transaction data for the completed quarter, such as the total amount spent by each client. As a result, these amounts are typically calculated and finalized in the subsequent quarter, or later, depending on the timing of data reconciliation and processing by the platform and its primary agency.

 

The Company shall not be liable for any failure to perform its obligations, whether related to software or services, if such failure is due to circumstances beyond its reasonable control. Any liability of the Company shall be limited to the total of all amounts paid by the customer for software and/or services under the contract.

 

Payment Terms: The Company plans to collect payment from customers prior to transferring ownership of the software and may require deposits from customers at the time an order is placed. When deposits are collected prior to transferring ownership of the software, the Company recognizes deferred revenue until the transfer is made. Similarly, for services, the Company may require an upfront retainer or periodic payments, as outlined in the service agreement. Any prepaid amounts for services will be recognized as deferred revenue until the services are rendered. The Company plans to collect payment from customers prior to transferring ownership of the software and may require deposits from customers at the time an order is placed. When deposits are collected prior to transferring ownership of the software, the Company recognizes deferred revenue until the transfer is made. Similarly, for services, the Company may require an upfront retainer or periodic payments, as outlined in the service agreement. Any prepaid amounts for services will be recognized as deferred revenue until the services are rendered. For commission and rebate revenue, payments are typically received after the commission and rebate amounts are determined. Depending on the speed of processing by the paying party, the Company generally receives these payments in the quarter following the quarter in which the related services were provided.

 

As for Nonmonetary Exchange Contracts, the Company accepts barter contracts and recognizes any revenue originating from such contracts, whether related to software or services, if a barter agreement is made between both parties.

 

Cost of Goods Sold

 

Cost of goods sold includes direct costs of selling items.

 

Recent Accounting Pronouncements

 

We have reviewed all the recently issued, but not yet effective and thus not disclosed here, accounting pronouncements and we do not believe any of those pronouncements will have a material impact on the Company’s financial position, results of operations or cash flows.

 

In November 2023, the FASB issued ASU 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." This update requires public companies, including single-reportable segment entities, to provide enhanced disclosures about significant segment expenses and other segment items. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods beginning after December 15, 2024. The Company operates as a single-reportable segment.

 

Segment Reporting

 

The Company operates as a single operating and reportable segment. The Chief Executive Officer, who serves as the Company’s Chief Operating Decision Maker (“CODM”), evaluates financial performance and allocates resources on a consolidated basis.

 

The measure of segment profitability used by the CODM is operating income (loss) as presented in the accompanying Statements of Operations. The most significant expense categories regularly reviewed by the CODM in evaluating this measure include:

·General and administrative expenses, which include corporate overhead, legal & professional services, software and infrastructure costs, and administrative support; 

·Research and development expenses, consisting of internal and outsourced AI product development, algorithmic testing, and software prototyping activity; and 

·Marketing and content-production expenses, including costs incurred for AI-driven e-commerce operations, content creation, and vendor-produced promotional materials. 

 

Items excluded from the CODM’s measure of segment profit or loss include interest income or expense, income taxes, and any non-recurring or infrequent items. These excluded items were not material for the periods presented.


8


The CODM does not review segment asset information when assessing performance or making operating decisions. Accordingly, the Company does not report segment assets. As a single-segment entity, all revenues, expenses, long-lived assets, and cash flows are attributed to the consolidated Company.

 

Basic Income (Loss) Per Share

 

The Company computes income (loss) per share in accordance with ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of October 31, 2025, there were no potentially dilutive debt or equity instruments issued or outstanding.

 

4.FIXED ASSETS 

 

 

Equipment

Website

Total

Cost

 

 

 

 

As of January 31, 2025

$

4,453

-

4,453

Additions

 

-

-

-

Disposals

 

-

-

-

As of October 31, 2025

$

4,453

-

4,453

 

 

 

 

 

Depreciation

 

 

 

 

As of January 31, 2025

$

(1,540)

-

(1,540)

Change for the period

 

(315)

-

(315)

As of October 31, 2025

$

(1,855)

-

(1,855)

 

 

 

 

 

Net book value

$

2,598

-

2,598

 

 

Equipment

Website

Total

Cost

 

 

 

 

As of January 31, 2024

$

4,453

-

4,453

Additions

 

-

-

-

Disposals

 

-

-

-

As of January 31, 2025

$

4,453

-

4,453

 

 

 

 

 

Depreciation

 

 

 

 

As of January 31, 2024

$

(1,120)

-

(1,120)

Change for the period

 

(420)

-

(420)

As of January 31, 2025

$

(1,540)

-

(1,540)

 

 

 

 

 

Net book value

$

2,913

-

2,913

 

5.RELATED PARTY TRANSACTIONS 

 

In terms of related party transactions, Streamline and Glidelogic Corp. share the same ultimate controlling persons – Mr. Dapeng Ma and Mr. Yitian Xue. While they hold majority interest in Streamline, together they own 100% of Star Success Business, LLC (SSB), which owns 75% of Glidelogic’s interest. 

 

On February 1, 2025, Glidelogic executed separate Promissory Note Amendments with Streamline, Dapeng Ma, Yitian Xue, and Star Success Business extending the maturity date of each loan to January 31, 2026. Under the amended terms, all outstanding loans will remain interest-free until January 31, 2026. Thereafter, a simple annual interest rate of 3% will apply, calculated on a 365-day year basis. Interest will begin accruing from February 1, 2026, until the loan is repaid. The terms may be renegotiated upon mutual agreement.

 

The related party transactions are as follows:

 

1)For the nine months ended October 31, 2025, Streamline USA, Inc. loaned $64,563 to the Company as depicted below. Since GDLG had no Note Payable balance to Streamline as of January 31, 2025, for the nine months ended October 31, 2025, the Note Payable balance to Streamline is $64,563, no repayment was made during this period. 

 


9


Date

Details

Amount

Int. Accrue Starting

2025-02-28

Loan to GDLG

$100.00

2026-02-01

2025-03-14

Loan to GDLG

$100.00

2026-02-01

2025-03-18

Loan to GDLG

$600.00

2026-02-01

2025-06-17

Loan to GDLG

$163.00

2026-02-01

2025-06-20

Loan to GDLG

$2,800.00

2026-02-01

2025-07-30

Loan to GDLG

$3,500.00

2026-02-01

2025-08-06

Loan to GDLG

$5,000.00

2026-02-01

2025-09-04

Loan to GDLG

$7,850.00

2026-02-01

2025-09-10

Loan to GDLG

$2,250.00

2026-02-01

2025-09-18

Loan to GDLG

$10,000.00

2026-02-01

2025-09-23

Loan to GDLG

$1,000.00

2026-02-01

2025-09-26

Loan to GDLG

$5,500.00

2026-02-01

2025-10-10

Loan to GDLG

$5,700.00

2026-02-01

2025-10-22

Loan to GDLG

$10,000.00

2026-02-01

2025-10-27

Loan to GDLG

$10,000.00

2026-02-01

Total Loan Amount aof 10/31/2025

$64,563.00

 

 

2)For the nine months ended October 31, 2025, Mr. Dapeng Ma (director of the Company) loaned $4,300 to the Company as depicted below. With the $5,000 Note Payable balance to Mr. Ma on January 31, 2025, the total Note Payable to Mr. Ma is $9,300 as of October 31, 2025, no repayment was made during this period.  

 

Date

Details

Amount

Int. Accrue Starting

2024/11/14

Loan to GDLG

$5,000.00

2026/02/01

2025/02/12

Loan to GDLG

$2,000.00

2026/02/01

2025/04/22

Loan to GDLG

$200.00

2026/02/01

2025/05/19

Loan to GDLG

$1,000.00

2026/02/01

2025/05/30

Loan to GDLG

$300.00

2026/02/01

2025/05/30

Loan to GDLG

$800.00

2026/02/01

Total Loan Amount ao10/31/2025

$9,300.00

 

 

3)For the nine months ended October 31, 2025, Mr. Yitian Xue (director of the Company) loaned $47,497 to the Company as depicted below. The Company also made a total of $25,304 loan repayment to Mr. Xue during this period. Thus, with the $17,132 Note Payable balance to Mr. Xue on January 31, 2025, the total Note Payable to Mr. Xue is $39,325 as of October 31, 2025.  

 

Date

Details

Amount

Int. Accrue Starting

2024/04/30

Loan to GDLG

$165.00

2026/02/01

2024/05/01

Loan to GDLG

$11,864.51

2026/02/01

2024/05/20

Loan to GDLG

$602.00

2026/02/01

2024/05/20

Loan to GDLG

$500.00

2026/02/01

2024/06/12

Loan to GDLG

$3,500.00

2026/02/01

2024/07/03

Loan to GDLG

$500.00

2026/02/01

2025/02/20

Loan to GDLG

($800.00)

2026/02/01

2025/02/24

Loan to GDLG

($320.00)

2026/02/01

2025/02/24

Loan to GDLG

($600.00)

2026/02/01

2025/03/17

Loan to GDLG

$7,500.00

2026/02/01

2025/03/18

Loan to GDLG

$200.00

2026/02/01

2025/04/01

Loan to GDLG

$900.00

2026/02/01

2025/04/09

Loan to GDLG

$250.00

2026/02/01

 


10


 

 

Date

Details

Amount

Int. Accrue Starting

2025/04/10

Loan to GDLG

$200.00

2026/02/01

2025/04/14

Loan to GDLG

$16,045.00

2026/02/01

2025/04/21

Loan to GDLG

$500.00

2026/02/01

2025/04/21

Loan to GDLG

$7,500.00

2026/02/01

2025/04/29

Loan to GDLG

$15.00

2026/02/01

2025/04/30

Loan to GDLG

$164.00

2026/02/01

2025/05/02

Loan to GDLG

$1,200.00

2026/02/01

2025/05/30

Loan to GDLG

$64.00

2026/02/01

2025/05/31

Loan to GDLG

$380.02

2026/02/01

2025/05/31

Loan to GDLG

$220.00

2026/02/01

2025/05/31

Loan to GDLG

$148.48

2026/02/01

2025/06/12

Loan to GDLG

$3,500.00

2026/02/01

2025/06/13

Loan to GDLG

$2,199.00

2026/02/01

2025/06/30

Loan to GDLG

$64.00

2026/02/01

2025/06/30

Loan to GDLG

$457.75

2026/02/01

2025/06/30

Loan to GDLG

$220.00

2026/02/01

2025/06/30

Loan to GDLG

$500.54

2026/02/01

2025/06/30

Loan to GDLG

$1,186.80

2026/02/01

2025/07/11

Loan to GDLG

$500.00

2026/02/01

2025/07/30

Loan to GDLG

$64.00

2026/02/01

2025/07/31

Loan to GDLG

$498.19

2026/02/01

2025/07/31

Loan to GDLG

$183.98

2026/02/01

2025/07/31

Loan to GDLG

$570.71

2026/02/01

2025/07/31

Loan to GDLG

$316.50

2026/02/01

2025/10/13

Loan to GDLG

$1,950.00

2026/02/01

2025/09/14

Repayment

($1,569.38)

2026/02/01

2025/09/22

Repayment

($3,347.01)

2026/02/01

2025/09/27

Repayment

($5,699.00)

2026/02/01

2025/09/28

Repayment

($266.58)

2026/02/01

2025/10/02

Repayment

($1,400.00)

2026/02/01

2025/10/06

Repayment

($950.00)

2026/02/01

2025/10/06

Repayment

($371.00)

2026/02/01

2025/10/13

Repayment

($3,350.00)

2026/02/01

2025/10/13

Repayment

($1,381.51)

2026/02/01

2025/10/21

Repayment

($665.00)

2026/02/01

2025/10/22

Repayment

($3,085.00)

2026/02/01

2025/10/28

Repayment

($1,500.00)

2026/02/01

Total Loan Amount as of 10/31/2025

$39,325.00

 

 

4)As of October 31, 2025, parent company Star Success Business, LLC still has an inter-company loan agreement with GDLG. The total principal loan amount from SSB to GLDG is $5,000 as shown in the table below, no repayment was made during this period.  

 

Date

Details

Amount

Int. Accrue Starting

2023/10/10

Loan to GDLG

$3,000.00

2026-02-01

2023/10/16

Loan to GDLG

$2,000.00

2026-02-01

Total Loan Amount ao10/31/2025

$5,000.00

 

 

6.COMMON STOCK 

 

The Company has 75,000,000, $0.001 par value shares of common stock authorized, which is the result of the Company’s 25 to 1 forward stock split of its common stock effective in August, 2023.

 

On November 6, 2024, the Company filed a Form S-8 with the U.S. Securities and Exchange Commission (SEC) to announce the issuance of 2,000,000 shares of common stock as service shares. As of October 31, 2025, a total of 28 individuals has each received 200 bonus shares, amounting to an aggregate of 5,600 shares.  The total cost


11


basis of these shares is $4,756, determined based on the fair market value of the stock on the respective grant dates.

 

As of October 31, 2025, there were 66,599,350 shares of common stock issued and outstanding.

 

7.COMMITMENTS AND CONTINGENCIES 

 

From time-to-time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable (if any). No such event or amounts have been accrued in the financial statements with respect to any litigation or other claim matters.

 

8.INCOME TAXES 

 

The Company adopted the provisions of uncertain tax positions as addressed in ASC 740 “Income Taxes” (“ASC 740”). As a result of the implementation of ASC 740, the Company recognized no increase in the liability for unrecognized tax benefits. As of October 31, 2025, the Company had net operating loss carry forwards of approximately $130,692 that may be available to reduce future years’ taxable income in varying amounts indefinitely. Future tax benefits which may arise because of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

 

The income tax valuation allowance as of October 31, 2025, was approximately $27,445. The net change in income tax valuation allowance from January 31, 2025, through October 31, 2025, was $13,623. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all the deferred income tax assets will not be realized. 

 

The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible.  Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment.  Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of October 31, 2025.  All tax years since inception remain open for examination by taxing authorities.

 

The provision for Federal income tax consists of the following: 

 

 

 

October 31, 2025

 

January 31, 2025

Non-current deferred tax assets:

 

 

 

 

Net operating loss carry forward

$

(130,692) 

$

(65,820) 

Valuation allowance

$

130,692  

$

65,820  

Net deferred tax assets

$

-  

$

-  

 

The actual tax benefit at the expected rate of 21% does not differ from the expected tax benefit for the nine months ended October 31, 2025, as follows:

 

 

 

October 31, 2025

 

January 31, 2025   

Computed “expected” tax expense (benefit)

$

(13,623) 

$

(5,762) 

Change in valuation allowance

$

13,623  

$

5,762  

Actual tax expense (benefit)

$

-  

$

-  

 

The related deferred tax benefits for the above unused tax losses have not been fully recognized as it is not reasonably certain that they will be realized. Management has evaluated tax positions in accordance with ASC 740 and has not identified any significant tax positions, other than those disclosed. 


12


 

9.SUBSEQUENT EVENTS 

 

On November 5 and November 24 Streamline provided $15,000 and $10,000 loan to Glidelogic via bank transfer in support of its operation, increasing Streamline’s loan balance to GDLG to $89,563.

 

On November 5, November 12, November 19, and December 1, 2025, Glidelogic made six loan repayments to Yitian Xue in the amount of $6,000, $4,000, $2,000, $2,000, $1,500, and $7,500, decreasing Yitian Xue’s loan balance to GDLG to $16,325.  

 

Subsequent to October 31, 2025, the Company continued the preparation of a Registration Statement on Form S-3, which had been authorized by the Board of Directors on October 20, 2025. As of the date these financial statements were issued, the Registration Statement remained in draft form and had not yet been filed with the SEC.


13


ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

A CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

 

This prospectus contains forward-looking statements which relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors,” that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

 

While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

 

DESCRIPTION OF BUSINESS

 

GENERAL

 

Business Overview: Ai-Native Solutions for Enterprise & Commerce

Glidelogic Corp. is an operational artificial intelligence technology company. We leverage our proprietary "AI-Native" development methodology to build specialized "Reasoning Engines" that automate high-value tasks across three strategic pillars: Academic Intelligence, Enterprise Compliance, and Algorithmic E-Commerce. As of October 31, 2025, our business address is 8275 S. Eastern Ave. Suite 200-#406, Las Vegas, Nevada 89123. Our phone number is (310) 397-2300. We expect we may fail to achieve profitability which may result in ceasing operations due to lack of funding.

 

Our diversified product portfolio includes:

 

1.Academic & Strategic Intelligence (ResearchMind & Policy Suite) 

ResearchMind: An AI-powered research assistant for the academic community. Following its global launch on August 15, 2025, it achieved near-SOTA benchmark scores (8.8–9.0) in independent evaluations.

 

Policy Intelligence Suite: A strategic forecasting tool validated by its 83.8% prediction accuracy regarding the China 4th Plenum (Oct 2025). It utilizes Open-Source Intelligence (OSINT) to generate compliant predictive insights.

 

2.AI-Powered RegTech Solutions (RWA Compliance) 

The Solution: We position ourselves as a Compliance Technology Provider for the emerging Real World Asset (RWA) tokenization sector.

 

AI Advisory Function: We utilize our AI reasoning engines to provide automated "Compliance-as-a-Service." Our software analyzes regulatory frameworks to assist third-party issuers in structuring RWA offerings (or "RWA IPOs") that meet complex legal standards.

 

Business Model: Unlike financial intermediaries, we do not trade assets; we license the AI infrastructure that ensures regulatory adherence for asset issuers.

 

3.AI E-Commerce & Content Engine (TikTok/Social Commerce) 

The Solution: As an authorized TikTok Shop Partner (TSP), we deploy AI-generated content to drive gross merchandise value (GMV) for cross-border merchants.

 

Validated Profitability: In fiscal year 2024, this division achieved profitability by utilizing AI to optimize livestream scripts and short-video production.


14


 

Scale-Up Strategy: Historical revenue was constrained by limited working capital, which capped our ability to manage larger inventory data and ad spend. We intend to utilize financing proceeds to scale our "AI Content Generation" capabilities, automating the production of virtual avatars and sales scripts to service a broader client base on platforms like TikTok.

 

4.NovaGen (Creative IP) 

Core Function: A long-context narrative engine proven by a portfolio of commercially published works on Amazon/Google Books.

 

Operational Model: To maximize capital efficiency, Glidelogic operates as a fully distributed, remote-first organization with a registered correspondence office in Las Vegas, Nevada.

 

During the quarter ended October 31, 2025, the Company initiated preliminary development work on a Generative Engine Optimization (“GEO”) product concept intended to extend the Company’s AI-native capabilities into search-oriented content automation. This work included limited exploratory design and outsourced prototype content development. After evaluating the technical requirements and expected commercial viability, management determined to discontinue the initiative and suspend further investment. Expenses incurred during this exploratory phase were recorded as general and administrative expenses for the period. The decision to discontinue the GEO initiative does not affect the Company’s ongoing focus on its core AI-native product lines.

 

REVENUE

 

Strategic Realignment to AI-Native Solutions The Company has refined its revenue model to focus on high-value "AI-Native" applications. We have discontinued non-core legacy initiatives related to proprietary cryptocurrency trading and general fintech consulting to mitigate regulatory risk and focus resources. However, we have integrated our e-commerce and compliance capabilities into our AI technology stack, resulting in a diversified revenue structure driven by proprietary algorithms.

 

The Company’s plan for revenue generation consists of four synergistic AI-driven streams:

 

1.Academic Intelligence Revenue (ResearchMind) 

Revenue Model: We generate revenue through a Software-as-a-Service (SaaS) model, offering tiered subscriptions and pay-per-use fees (e.g., $24.99 per deep-analysis report) to researchers and institutions.

 

Current Status: Following the global commercial launch on August 15, 2025, revenue is currently derived from early-access users. We intend to utilize financing proceeds to transition from organic growth to paid user acquisition.

 

2.AI E-Commerce Intelligence (TikTok & Social Commerce) 

Revenue Model: As an authorized TikTok Shop Partner (TSP), the Company earns service commissions and performance fees. Unlike traditional agencies, we generate this revenue by deploying our AI Content Engines to automate livestream scripts, generate virtual avatars, and optimize ad placement for cross-border merchants.

 

Operational Efficiency: This segment has historically achieved profitability by leveraging AI to minimize human labor costs. We plan to scale this revenue stream by expanding our automated content generation infrastructure.

 

3.AI RegTech & Compliance Solutions (RWA) 

Revenue Model: We generate advisory and software licensing fees by providing "Compliance-as-a-Service" to enterprises involved in Real World Asset (RWA) tokenization.

 

The Solution: Our revenue is derived from helping issuers structure "RWA IPOs" that meet complex regulatory standards using our AI analysis tools. We do not trade assets; we monetize the compliance infrastructure.


15


 

4.Strategic Forecasting & IP Monetization (Policy Suite & NovaGen) 

Forecasting: Licensing our Policy Intelligence Suite to institutional clients. This platform’s value was validated by its 83.8% prediction accuracy regarding the China 4th Plenum (Oct 2025), utilizing strictly Open-Source Intelligence (OSINT).

 

IP Sales: Direct revenue from the sale and licensing of AI-generated intellectual property, such as our portfolio of novels currently selling on Amazon and Google Books (e.g., "The Thirteenth Proposal").

 

Future Revenue Outlook: Management anticipates revenue growth will be driven by scaling these validated AI verticals. While historical revenue has been constrained by limited working capital—specifically capping our ability to manage larger ad inventories for e-commerce clients—the deployment of raised capital is expected to unlock significant commercial scaling across both our SaaS (ResearchMind) and Service (E-Commerce/Compliance) divisions.

 

MARKETING

 

Integrated AI-Native Marketing Strategy We have unified our marketing strategy under a single "AI-Native" framework. Rather than marketing disparate consulting services, we focus on promoting our proprietary "Reasoning Engines" across specific vertical applications: Academic, E-Commerce, Compliance, and Creative.

 

To date, our growth has been primarily organic ("Product-Led Growth"), constrained by limited working capital. We intend to utilize financing proceeds to transition from this validation phase to active commercial scaling across our four key verticals.

 

Segment-Specific Marketing Strategies

 

1.Academic Sector (ResearchMind) 

Direct Outreach: Targeting university research departments and PhD candidates to convert beta users into paid subscribers.

 

Validation-Based Trust: We utilize our independent technical evaluations (near-SOTA benchmark scores of 8.8–9.0) as our primary marketing collateral. In the academic market, verified accuracy builds trust faster than traditional advertising.

 

2.E-Commerce Merchant Sector (TikTok & Social Commerce) 

Solution Selling to Merchants: Instead of marketing as a traditional agency, we market our AI Content Generation Infrastructure to cross-border merchants. We highlight our ability to automate livestream scripts and generate virtual avatars to lower their customer acquisition costs (CAC).

 

Performance Demonstration: We use case studies of our own profitable e-commerce operations (where AI content drove GMV) to attract enterprise clients looking for automated store management solutions on platforms like TikTok.

 

3.RegTech & Compliance Sector (RWA) 

B2B Partnership Outreach: Our marketing targets asset issuers and financial institutions entering the tokenization space. We position our AI as a "Risk Mitigation Layer," marketing our software’s ability to automate regulatory checks for "RWA IPOs."

 

Educational Marketing: We publish white papers and compliance frameworks generated by our AI to establish authority in the RegTech space, attracting clients who prioritize regulatory safety.

 

4.Strategic & Creative Sectors (Policy Suite & NovaGen) 

Predictive Authority: For our Policy Intelligence Suite, we leverage the 83.8% prediction accuracy achieved during the China 4th Plenum as a "Proof of Efficacy" to market to institutional clients.

 

IP-Led Demonstration: For NovaGen, we market the output to sell the engine. We showcase our portfolio of commercially published novels (available on Amazon/Google Books) to demonstrate the engine’s long-context coherence capabilities to professional studios and writers.


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Future Marketing Outlook: Historically, the Company has operated with very limited marketing budget, relying solely on organic discovery and word-of-mouth. This capital constraint has limited the revenue scaling of our validated products. A primary use of proceeds from our financing activities will be to establish our first formal marketing budget, specifically to amplify user acquisition for ResearchMind and to scale the merchant base for our AI E-Commerce solutions.

 

COMPETITION

 

Strategic Positioning: Vertical Specialization vs. Generalization We operate in the highly competitive artificial intelligence sector. Rather than competing directly with foundational model providers (such as OpenAI, Google, or Anthropic) in the capital-intensive race to train Large Language Models (LLMs), we position ourselves in the "Application Layer."

 

We differentiate our business by building specialized "Reasoning Engines" that solve high-value, complex cognitive tasks across four specific verticals: Academic, Commerce, Compliance, and Creative.

 

Competitive Landscape by Segment

 

1.Academic Intelligence Sector (ResearchMind) 

Competitors: Traditional citation management software and general-purpose AI chatbots.

 

Our Competitive Advantage: ResearchMind utilizes a proprietary RAG architecture to minimize hallucinations. Its competitive edge is validated by independent evaluations showing near-SOTA benchmark scores (8.8–9.0), outperforming generalist tools in academic reasoning tasks.

 

2.AI E-Commerce Sector (TikTok & Social Commerce) 

Competitors: Traditional MCN agencies (labor-intensive) and generic marketing software.

 

Our Competitive Advantage: Unlike traditional agencies that rely on human talent management, we compete via "Automated Content Infrastructure." By using AI to generate livestream scripts and virtual avatars, we achieve significantly higher operating margins and scalability than service-based competitors.

 

3.AI RegTech & Compliance Sector (RWA) 

Competitors: Traditional legal advisories, audit firms, and crypto-native issuance platforms.

 

Our Competitive Advantage: We compete as a technology provider, not a financial intermediary. While traditional firms rely on manual review, our AI Compliance Engine automates the regulatory check process for asset tokenization, offering a faster, standardized "Compliance-as-a-Service" solution that minimizes human error.

 

4.Strategic Forecasting & Advisory Sector (Policy Suite) 

Competitors: Political risk consultancies and financial data providers.

 

Our Competitive Advantage: Our Policy Intelligence Suite offers real-time, algorithmic foresight validated by its 83.8% accuracy in predicting geopolitical outcomes (e.g., China's 4th Plenum). Our strict reliance on OSINT (Open-Source Intelligence) provides a compliance safety net that many alternative data providers lack.

 

5.Creative Content Sector (NovaGen) 

Competitors: General AI writing assistants.

 

Our Competitive Advantage: NovaGen specializes in "Long-Context Coherence" (100,000+ tokens), a capability proven by our portfolio of commercially published books on Amazon and Google Books.

 

Operational Competitive Advantage: Our most significant barrier to entry against smaller competitors is our "AI-Native" Operational Efficiency. By utilizing a fully distributed, remote-first structure and leveraging our own AI for code generation, we maintain a significantly lower burn rate than traditional software companies. This allows us to sustain operations and continue R&D innovation even during periods of capital constraint.

 


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EMPLOYEES; IDENTIFICATION OF CERTAIN SIGNIFICANT EMPLOYEES.

 

We are a start-up company and currently have two employees: our president, Mr. Dapeng Ma, and our CEO, Mr. Yitian Xue, both were appointed as a director of the Company on May 15, 2023. Mr. Ma and Mr. Xue will jointly oversee the day-to-day operations of the company.

 

We intend to hire employees on an as needed basis.

 

INSURANCE

 

We do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance, if we had a party of a legal action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations. 

 

OFFICES

 

As of October 31, 2025, the Company’s principal executive office is located at 8275 S. Eastern Ave., Suite 200-#406, Las Vegas, Nevada 89123.

 

GOVERNMENT REGULATION

 

We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to our business in any jurisdiction which we would conduct activities. We do not believe that regulations will have a material impact on the way we conduct our business.

 

LEGAL PROCEEDINGS

 

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

 

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

Certain statements contained in this prospectus, including statements regarding the anticipated development and expansion of our business, our intent, belief or current expectations, primarily with respect to the future operating performance of the Company and the products we expect to offer and other statements contained herein regarding matters that are not historical facts, are “forward-looking” statements. Future filings with the Securities and Exchange Commission, future press releases and future oral or written statements made by us or with our approval, which are not statements of historical fact, may contain forward-looking statements, because such statements include risks and uncertainties, actual results may differ materially from those expressed or implied by such forward-looking statements.

 

RESULTS OF OPERATIONS

 

As of the end of Q3 2025, Glidelogic has made $75 of revenue from the sale of ResearchMind’s report generating code.

 

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

 

Currently efforts are focused on enhancing revenue generation based on the business plan detailed in this report.  We expect we may require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity.

 


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LIQUIDITY AND CAPITAL RESOURCES

 

As of October 31, 2025, our total assets were $23,186. Total assets were comprised of $20,588 in current assets and $2,598 in fixed assets, compared to total assets of $4,873 as of October 31, 2024, which included $1,855 in current assets and $3,018 in fixed assets.

 

As of October 31, 2025, our current liabilities were $120,572 and our stockholders’ equity was (97,386), compared to current liabilities of $22,132 and stockholders’ equity of $(17,259) as of October 31, 2024

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

For the nine months ended October 31, 2025 net cash flows used in operating activities was $84,703.

For the nine months ended October 31, 2024 net cash flows used in operating activities was $15,476.

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

For the nine months ended October 31, 2025 we have generated $0 in investing activities.

For the nine months ended October 31, 2024 we have generated $0 in investing activities.

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

For the nine months ended October 31, 2025 net cash flows provided by financing activities was $91,056.

For the nine months ended October 31, 2024 net cash flows provided by financing activities was $17,132.

  

The Company’s cash flow change in Q3 remained relatively steady but it still heavily relied on the Company’s controlling shareholders and related party loans. Pursuant to the provisions of the One Big Beautiful Bill Act, and the newly enacted IRC Section 174A, the Company is permitted to immediately expense domestic research and experimental (R&D) expenditures for tax years beginning after December 31, 2024. Starting in Q2, the Company has taken on this opportunity to increase its R&D activity on Ai application development, which increased the cash flows used by operating activities.

 

In August 2023, the company effected a 25 to 1 forward stock split of its common stock that was applied retrospectively.

 

For FYE 2025, a total of 28 individuals have received 200 bonus shares each, amounting to an aggregate of 5,600 shares. The total cost basis of these shares is $4,756, determined based on the fair market value of the stock on the respective grant dates. This transaction was recognized as an expense on the income statement but did not impact the Company's cash flow, as it was a non-cash equity issuance. So far no service shares were issued during FYE 2026, therefore as of October 31, 2025, there were a total of 66,599,350 shares of common stock issued and outstanding.

 

On April 16, 2025, Glidelogic GDLG has advanced from OTC PINK to OTCQB, the OTC Markets Group’s Venture Market tier. This upgrade is expected to enhance the Company's market visibility, improve liquidity, and increase investor confidence by meeting the higher reporting and governance standards required for OTCQB-listed companies. The uplisting marks an important step in Glidelogic’s growth strategy and aligns with its commitment to greater transparency and shareholder value.

 

On October 20, 2025, the Company’s Board of Directors authorized the preparation and filing of a Registration Statement on Form S-3 to register up to $4,000,000 of the Company’s common stock pursuant to the “baby shelf” limitations under General Instruction I.B.6 of Form S-3. The Company began preparation work for this filing during the quarter ended October 31, 2025, and continued drafting the Registration Statement into November 2025. The purpose of the planned filing is to provide additional financing flexibility and support the Company’s ongoing operational needs. The Registration Statement had not been filed with the SEC as of the date of this quarterly report.

 

OFF-BALANCE SHEET ARRANGEMENTS

 

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.


19



20


 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 

None

 

ITEM 4. CONTROLS AND PROCEDURES

 

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

 

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of October 31, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

 

Changes in Internal Controls over Financial Reporting

 

There was no change in the Company’s internal control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

 

PART II. OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS

  

There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.

 

ITEM 1A. RISK FACTORS

 

None

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

None

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

 

None

 

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

 

None

 

ITEM 5. OTHER INFORMATION

 

None

 


21


 

ITEM 6. EXHIBITS

 

The following exhibits are included as part of this report by reference:

 

31.1 

 

Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

31.2

 

Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1 

 

Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

32.2

 

Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

 


22


 

SIGNATURES

 

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Las Vegas, Nevada, on December 5, 2025.

 

 

GLIDELOGIC CORP.

 

 

 

 

 

By:

/s/ Yitian Xue

 

 

Name:

Yitian Xue

 

 

Title:

Chief Executive Officer / Chief Financial Officer

 

 

 

 

 

 

 


23

FAQ

What were Glidelogic Corp. (GDLG) revenues and net loss for the nine months ended October 31, 2025?

For the nine months ended October 31, 2025, Glidelogic reported $77 in revenues and a net loss of $64,872, reflecting very early-stage commercialization of its AI products.

What is Glidelogic Corp.’s financial position as of October 31, 2025?

As of October 31, 2025, Glidelogic had $23,186 in total assets, including $8,460 in cash, $120,572 in current liabilities, and a stockholders’ deficit of $(97,386).

Why does Glidelogic Corp. disclose substantial doubt about its ability to continue as a going concern?

Management notes substantial doubt because the company has minimal revenues, negative working capital, net cash used in operating activities, and ongoing cash needs for AI development and operations without a stabilized revenue base.

How is Glidelogic Corp. currently financing its operations?

Operations are primarily funded through interest-free related-party loans from its parent and controlling shareholders, totaling a note payable–related party balance of $113,188 at October 31, 2025, with 3% interest scheduled to begin accruing after January 31, 2026.

What equity plans and share structure does Glidelogic Corp. have outstanding?

Glidelogic is authorized for 75,000,000 common shares and had 66,599,350 shares issued and outstanding as of October 31, 2025. It previously registered 2,000,000 service shares on a Form S-8, of which 5,600 have been issued to 28 individuals.

What capital-raising plans did Glidelogic Corp.’s board authorize in October 2025?

On October 20, 2025, the board authorized preparation of a Form S-3 registration statement to register up to $4,000,000 of common stock under the baby shelf rules, intended to support ongoing operational funding; the statement remained in draft as of the report date.

What are Glidelogic Corp.’s main AI business lines described in the Q3 2025 report?

The company highlights four AI pillars: ResearchMind for academic intelligence, AI-powered TikTok/social commerce services, RegTech compliance for real-world-asset tokenization, and NovaGen for long-form creative content and IP monetization.
Glidelogic Corp

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GDLG Stock Data

40.86M
16.60M
75.08%
Software - Application
Technology
United States
Culver City