GPODS, Inc. reported a $107,175 net loss for the three months ended September 30, 2026, compared with $123,515 for the same period in 2025; six-month net loss was $240,904 versus $238,870. The company has not generated revenue from product sales to date. Cash and cash equivalents were $5,815 as of September 30, 2026, and operating activities used $177,290 during the six months ended that date.
As of September 30, 2026, liabilities totaled $1,264,408, current assets were $7,247, and negative working capital was $1,257,161. Management says GPODS needs $400,000 to $500,000 in additional financing during the next 12 months for development and working capital, but says funding sources are not assured and the business plan may not proceed without financing. Management and the auditors cite substantial doubt about the company’s ability to continue as a going concern. GPODS capitalized $55,000 in Power Spline development costs during the six months ended September 30, 2026.