# EDGAR Filing Document

**Accession Number:** 0001989788
**File Stem:** 0001683168-26-005183
**Filing Date:** 2026-6
**Character Count:** 41936
**Document Hash:** 72b82e79702176f8b780063180bd5db4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-005183.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0001683168-26-005183

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 40

**CONFORMED PERIOD OF REPORT**: 20260430

**FILED AS OF DATE**: 20260630

**DATE AS OF CHANGE**: 20260630

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Guru App Factory Corp
- **CENTRAL INDEX KEY:** 0001989788
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 981726952
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-274641
- **FILM NUMBER:** 261138479

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 74 NORFOLK HOUSE RD
- **CITY:** LONDON
- **NON US STATE TERRITORY:** ENGLAND
- **PROVINCE COUNTRY:** X0
- **ZIP:** SW16 1JH
- **BUSINESS PHONE:** 44-794-454-4871

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 74 NORFOLK HOUSE RD
- **CITY:** LONDON
- **NON US STATE TERRITORY:** ENGLAND
- **PROVINCE COUNTRY:** X0
- **ZIP:** SW16 1JH

?xml version='1.0' encoding='ASCII'? GURU APP FACTORY CORP. 10-Q

[**Table of Contents**](#q3_001)

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

Mark One

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended April 30, 2026

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to _______

Commission File No. 333-274641

**GURU APP FACTORY CORP.**

(Exact name of registrant as specified in its charter)

**<u>Nevada</u>**

(State or other jurisdiction of incorporation)

**<u>7371</u>**

(Primary Standard Industrial Classification Code Number)

**<u>98-1726952</u>**

(IRS Employer Identification No.)

**74 Norfolk House Rd**

**London SW16 1JH, UK**

**<u>Tel: +447944544871</u>**

(Address and telephone number of principal executive offices)

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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, a smaller reporting company, or an emerging growth 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 ☐ Smaller reporting company ☒ <br> Accelerated filer ☐ Emerging growth company ☒ <br> Non-accelerated Filer ☒

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 to Section 7(a)(2)(B) of the Securities Act: ☐

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years. N/A

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court. Yes ☐ No ☐

Applicable Only to Corporate Registrants

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the most practicable date:

---

| | |
|:---|:---|
| Class | Outstanding as of April 30, 2026 |
| Common Stock, $0.001 | 7106000 |

---

**GURU APP FACTORY CORP.**

---

| | | |
|:---|:---|:---|
|  | [PART I FINANCIAL INFORMATION](#q3_002) | **Page** |
| Item 1 | [Financial Statements (Unaudited)](#q3_003) | 3 |
|  | [Balance Sheets](#q3_004) | 3 |
|  | [Statements of Operations](#q3_005) | 4 |
|  | [Statements of Changes in Stockholder's Equity](#q3_006) | 5 |
|  | [Statements of Cash Flows](#q3_007) | 6 |
|  | [Notes to the Unaudited Financial Statements](#q3_008) | 7 |
| Item 2 | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#q3_009) | 12 |
| Item 3 | [Quantitative and Qualitative Disclosures About Market Risk](#q3_010) | 15 |
| Item 4 | [Controls and Procedures](#q3_011) | 15 |
|  | [PART II OTHER INFORMATION](#q3_012) |  |
| Item 1 | [Legal Proceedings](#q3_013) | 16 |
| Item 2 | [Unregistered Sales of Equity Securities and Use of Proceeds](#q3_014) | 16 |
| Item 3 | [Defaults Upon Senior Securities](#q3_015) | 16 |
| Item 4 | [Mine Safety Disclosures](#q3_016) | 16 |
| Item 5 | [Other Information](#q3_017) | 16 |
| Item 6 | [Exhibits](#q3_018) | 16 |
|  | [Signatures](#q3_019) | 17 |

---

**PART I - FINANCIAL INFORMATION**

**Item 1 Financial Statements (Unaudited)**

**GURU APP FACTORY CORP.**

**BALANCE SHEETS**

---

| | | |
|:---|:---|:---|
|  | **APRIL 30,**<br> **2026**<br> **Unaudited** | **JULY 31,**<br> **2025**<br> **Audited** |
| **ASSETS** |  |  |
| Current assets |  |  |
| &nbsp;&nbsp;&nbsp;Cash and cash equivalents | $3500 | $– |
| Accounts receivable | 8000 | – |
| &nbsp;&nbsp;&nbsp;Total current assets | 11500 | – |
| TOTAL ASSETS | $11500 | $– |
| **LIABILITIES AND STOCKHOLDERS' DEFICIT** |  |  |
| Current Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Advances from related party | $28481 | $1303 |
| &nbsp;&nbsp;&nbsp;Accounts payable | 4500 |  |
| &nbsp;&nbsp;&nbsp;Accrued liabilities and other payables | 15044 | – |
| &nbsp;&nbsp;&nbsp;Total current liabilities | 48025 | 1303 |
| Total Liabilities | 48025 | 1303 |
| Commitments and contingencies |  |  |
| **Stockholders' Deficit** |  |  |
| &nbsp;&nbsp;&nbsp;Common stock, $0.001 par value, 75,000,000 shares authorized; 7,106,000 and 7,106,000 shares issued and outstanding as of April 30, 2026 and July 31, 2025 | 7106 | 7106 |
| &nbsp;&nbsp;&nbsp;Additional paid-in-capital | 59014 | 59014 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (102645) | (67423) |
| Total Stockholders' Deficit | (36525) | (1303) |
| TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $11500 | $– |

---

*The accompanying notes are an integral part of these financial statements.*

**GURU APP FACTORY CORP.**

**STATEMENTS OF OPERATIONS**

**UNAUDITED**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **THREE MONTHS**<br> **ENDED**<br> **APRIL 30,**<br> **2026** | **THREE MONTHS**<br> **ENDED**<br> **APRIL 30,**<br> **2025** | **NINE MONTHS**<br> **ENDED**<br> **APRIL 30,**<br> **2026** | **NINE MONTHS**<br> **ENDED**<br> **APRIL 30,**<br> **2025** |
| Revenue | $13000 | $– | $39000 | $94500 |
| Cost of revenue | (7500) | – | (22500) | (70000) |
| Gross profit | 5500 |  | 16500 | 24500 |
| OPERATING EXPENSES |  |  |  |  |
| General and administrative expenses | 9544 | 23484 | 51722 | 55715 |
| Total operating expenses | 9544 | 23484 | 51722 | 55715 |
| Loss before provision for income taxes | (4044) | (23484) | (35222) | (31215) |
| Provision for income taxes | – | – | – | – |
| Net loss | $(4044) | $(23484) | $(35222) | $(31215) |
| Loss per common share: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Basic and Diluted | $(0.00) | $(0.00) | $(0.00) | $(0.00) |
| Weighted Average Number of Common Shares Outstanding: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Basic and Diluted | 7106000 | 7106000 | 7106000 | 7106000 |

---

*The accompanying notes are an integral part of these financial statements.*

**GURU APP FACTORY CORP.**

**STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY**

**FOR THE NINE MONTHS PERIODS ENDED APRIL 30, 2026 AND APRIL 30, 2025**

**UNAUDITED**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Common Stock** | **Common Stock** | | | |
|  | **Shares** | **Amount** | **Additional <br> Paid-In-**<br>**Capital** | **Accumulated**<br>**Deficit** | **Total <br> Stockholders'<br> (Deficit)**<br>**Equity** |
| Balances as of July 31, 2024 | 7106000 | $7106 | $59014 | $(23733) | $42387 |
| Net loss | – | – | – | (31215) | (31215) |
| Balances as of April 30, 2025 | 7106000 | $7106 | $59014 | $(54948) | $11172 |
| Balances as of July 31, 2025 | 7106000 | $7106 | $59014 | $(67423) | $(1303) |
| Net loss | – | – | – | (35222) | (35222) |
| Balances as of April 30, 2026 | 7106000 | $7106 | $59014 | $(102645) | $(36525) |

---

*The accompanying notes are an integral part of these financial statements.*

**GURU APP FACTORY CORP.**

**STATEMENTS OF CASH FLOWS**

**UNAUDITED**

---

| | | |
|:---|:---|:---|
|  | **NINE MONTHS <br> ENDED <br> APRIL 30, <br> 2026** | **NINE MONTHS <br> ENDED <br> APRIL 30, <br> 2025** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Net loss | $(35222) | $(31215) |
| Adjustments to reconcile net income to net cash (used in) provided by operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;Amortization expense |  | 897 |
| Changes in assets and liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts receivable | (8000) |  |
| &nbsp;&nbsp;&nbsp;Accounts payable | 4500 | (9652) |
| &nbsp;&nbsp;&nbsp;Accrued liabilities and other payables | 15044 | (7881) |
| &nbsp;&nbsp;&nbsp;Prepaid sales |  | (14500) |
| &nbsp;&nbsp;&nbsp;Change in contract assets | – | 40000 |
| &nbsp;&nbsp;&nbsp;Net cash used in operating activities | (23678) | (22351) |
| CASH FLOWS FROM FINANCING ACTIVITY |  |  |
| &nbsp;&nbsp;&nbsp;Advances from related party | 27178 | – |
| &nbsp;&nbsp;&nbsp;Net cash provided by financing activity | 27178 |  |
| Change in cash and equivalents | 3500 | (22351) |
| Cash and equivalents at beginning of the period | – | 23043 |
| Cash and equivalents at end of the period | $3500 | $692 |
| SUPPLEMENTAL CASH FLOW INFORMATION: |  |  |
| &nbsp;&nbsp;&nbsp;Cash paid for: |  |  |
| &nbsp;&nbsp;&nbsp;Interest | $– | $– |
| &nbsp;&nbsp;&nbsp;Taxes | $– | $– |

---

*The accompanying notes are an integral part of these financial statements.*

**GURU APP FACTORY CORP.**

**NOTES TO THE UNAUDITED FINANCIAL STATEMENTS**

**FOR THE PERIOD ENDED APRIL 30, 2026**

**NOTE 1 - ORGANIZATION AND BUSINESS**

GURU APP FACTORY CORP. (the "Company") is a corporation established under the corporation laws in the State of Nevada on March 7, 2023. The Company develops mobile applications and provides software development services.

The Company has adopted a July 31 fiscal year end.

**NOTE 2 - GOING CONCERN**

The accompanying financial statements have been prepared using going concern basis of accounting, which contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. As of April 30, 2026, the Company had a working capital deficit of $36,525 and an accumulated deficit of $102,645. For the nine-month period ended April 30, 2026, the Company incurred a net loss of $35,222 and negative cash flows from operating activities of $23,678. These factors raise substantial doubt about the ability of the company to continue as a going concern for a period of one year after the date that these financial statements are issued.

The Company's ability to continue as a going concern is dependent upon its ability to acquire financial support from its major shareholder who is also sole officer and director to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, there can be no assurance that such plans will be effectively implemented or will mitigate the conditions and events giving rise to the substantial doubt. Accordingly, substantial doubt about the Company's ability to continue as a going concern continues to exist. These unaudited condensed financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

**NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

*Basis of Presentation*

The unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") for quarter financial information. Certain information and disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. These unaudited condensed financial statements should be read in conjunction with the audited financial statements, including the notes thereto included in our 2025 Annual Report on Form 10-K. The unaudited financial statements are unaudited and have been prepared on a basis consistent with that used to prepare the audited annual financial statements and include, in the opinion of management, all adjustments, consisting of normal and recurring items, necessary for the fair statement of the unaudited financial statements. The unaudited balance sheet at July 31, 2025 was derived from audited financial statements, but does not include all disclosures required by GAAP. The operating results for the quarter and nine months ended April 30, 2026 are not necessarily indicative of the results expected for the full year ending July 31, 2026.

*New Accounting Pronouncements*

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board ("FASB") or other standard-setting bodies. Unless otherwise discussed, the Company believes that recently issued accounting standards that are not yet effective will not have a material impact on its financial position, results of operations or cash flows upon adoption.

*Cash and Cash Equivalents*

Cash and cash equivalents are defined as cash and highly liquid investments with maturities of three months or less when purchased.

*Use of Estimates and Assumptions*

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 amounts of revenues and expenses during the period. Actual results could differ from those estimates. Management believes that there are no critical accounting estimates in these condensed consolidated financial statements.

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.

*Fair Value of Financial Instruments*

Accounting Standards Codification ("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 GAAP, 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 April 30, 2026.

The carrying amounts of the Company's financial assets and liabilities, such as cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities and other payables and advances from related party approximate their fair values because of the short maturity of these instruments.

*Income Taxes*

Income taxes are provided in accordance with ASC 740, "Accounting for Income Taxes". A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carried forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

*Revenue Recognition*

The Company recognizes revenue in accordance with ASC Topic 606, "Revenue from Contracts with Customers," and applies ASC 340, "Other Assets and Deferred Costs," for the recognition and measurement of contract costs.

The Company recognizes revenue for two distinct service categories:

· <u>Consulting Services</u>: Revenue is recognized at the point in time when consulting services are performed and accepted by the customer, satisfying the performance obligation.

· <u>Application Development Agreement</u>: Revenue is recognized upon the delivery and acceptance of the application by the customer, as the performance obligations (customization and integration) are completed at that time.

Each of these services meets the criteria for recognition at a point in time when the performance obligations are completed, delivered, and accepted by the customer.

All of the Company's revenue for the nine-month period ended April 30, 2026 was generated from one customer.

*Contract Balances*

Under ASC 606, "Revenue from Contracts with Customers," the company recognizes contract assets when it has transferred goods or services to a customer but has not yet established a right to payment. This typically occurs in the following scenarios:

· Performance Obligations: Contract assets arise when the company fulfills its performance obligations under a contract before invoicing the customer.

· Measurement: Contract assets are measured at the amount of consideration the company expects to receive in exchange for those goods or services.

Contract assets are transferred to accounts receivable when the right to payment becomes unconditional, generally upon billing the customer in accordance with the terms of the contract.

When billings or payments are received from customers before the related revenue is recognized, the Company records a contract liability.

Contract assets and contract liabilities are presented on a contract-by-contract basis in the balance sheet.

Under ASC 340, "Other Assets and Deferred Costs," the company recognizes costs that are incurred to obtain or fulfill a contract, which are capitalized as contract costs. These costs are amortized over the expected life of the contract and are evaluated for impairment.

· Recognition of Costs: Costs that relate directly to a contract and are expected to be recovered are recognized as contract costs.

· Amortization: The amortization of contract costs is based on the pattern of transfer of the goods or services to the customer.

*Accounts Receivables*

 

Accounts receivables are recorded at the invoiced amount and presented net of an allowance for credit losses. The allowance reflects management's estimate of expected credit losses based on historical collection experience, aging of receivables, customer-specific factors, and current and forecasted economic conditions.

 

*Allowance for Credit Losses — Accounts Receivables*

 

We record client receivables at their face amounts less an allowance for credit losses. The allowance represents our estimate of expected credit losses based on historical experience, current economic conditions and certain forward-looking information. As of April 30, 2026, the Company's accounts receivables were not impaired. The accounts receivables balance of $8,000 as of April 30, 2026 was subsequently collected in April 2026.

 

 

 

*Earnings per Share*

The company adheres to the provision of ASC 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.

Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. Basic and diluted loss per common share is the same for all periods presented because the Company had no potentially dilutive securities outstanding.

**NOTE 4 - RELATED PARTY TRANSACTIONS**

In support of the Company's efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by the officers, directors, or shareholders. Advances from related party, the Company's sole officer and director, are intended to provide temporary working capital support to the Company. The advances are unsecured, non-interest bearing, and have not been formalized through a promissory notes or other written loan agreement.

As of April 30, 2026, the outstanding amount of Company's sole officer and director loaned to the Company was $28,481. The loan is non-interest bearing, due upon demand and unsecured.

**NOTE 5 - INCOME TAXES**

The reconciliation of the provision for income taxes at the U.S. statutory rate of 21% for the nine-month period ended April 30, 2026 and 2025 is as follows:

---

| | | |
|:---|:---|:---|
| **Schedule of reconciliation of the federal income tax rates** | | |
|  | **2026** | **2025** |
| Tax benefit at U.S. statutory rate | $(7397) | $(6555) |
| Change in valuation allowance | 7397 | 6555 |
| **Income tax expense (benefit)** | $– | $– |

---

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at April 30, 2026 and 2025 are as follows:

---

| | | |
|:---|:---|:---|
| **Schedule of deferred tax assets** | | |
|  | **2026** | **2025** |
| Deferred tax assets: |  |  |
| Net operating loss | $7397 | $6555 |
| Valuation allowance | $(7397) | $(6555) |

---

The Company has approximately $101,907 of net operating losses ("NOL") carried forward to offset taxable income, if any. These NOLs expire in varying amounts between the nine-month period ended April 30, 2026 and 2025. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management concluded that it is more likely than not that the deferred tax assets will not be realized, based on the Company's cumulative losses since inception, the absence of a demonstrated history of taxable income, and the insufficient positive evidence to support the realization of deferred tax assets within the carryforward period. Accordingly, the Company has recorded a full valuation allowance against its deferred tax assets for all reporting periods presented.

**NOTE 6 - CAPITAL STOCK**

The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share.

On March 7, 2023, the Company issued 4,000,000 shares of its common stock at $0.001 per share for total proceeds of $4,000.

For the year ended July 31, 2024, the Company issued 3,106,000 shares of its common stock at $0.02 per share for total proceeds of $62,120.

As of April 30, 2026 and July 31, 2025, the Company had 7,106,000 and 7,106,000 shares issued and outstanding.

**NOTE 7 - SEGMENT INFORMATION**

For the nine-month period ended April 30, 2026 and 2025, the Company operated in one operating and reportable segment. The Company derives all of its revenue from customers located in the United States. The Company does not have any long-lived assets.

**Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. 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 quarterly 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 OUR BUSINESS

Guru App Factory Corp., a development-stage company, was incorporated in Nevada on March 7, 2023. We are in the mobile application development business. We develop, publish, and sell mobile applications on the iOS and Google Play platforms. The Company also plans to maintain a portfolio of its own products and track the user download statistics. 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.

Alongside mobile app-related services, we also provide software development consulting services. We offer these services to small and medium-sized companies involved in various sectors of the IT industry, as well as to companies that provide services to IT entities. The list of services can be extended or shortened based on their profitability and popularity with our customers:

- Consulting services in software development business;

- Consulting services in data encryption;

- Consulting services in blockchain operation and development;

- Software development with a focus on encryption and data protection.

RESULTS OF OPERATION

As of April 30, 2026, we had an accumulated deficit of $102,645. Our financial statements have been prepared assuming that we will continue as a going concern. We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

*Nine Months Period Ended April 30, 2026*

*Revenue*

During the nine-month period ended April 30, 2026, the Company had $39,000 in revenue compared to $94,500 during the nine-month period ended April 30, 2025. This decline was primarily due to a large software development order during the nine-month period ended April 30, 2025 that did not recur during the nine-month period ended April 30, 2025.

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **For the nine months ended April 30,** | **For the nine months ended April 30,** | **For the nine months ended April 30,** | **For the nine months ended April 30,** | **For the nine months ended April 30,** | **For the nine months ended April 30,** |
|  | **2026** | **%** | **2025** | **%** | **Fluctuation Amount** | **Fluctuation<br> %** |
| Software development | $39000 | 100% | $90000 | 95% | $(51000) | (57%) |
| Consulting services | – | –% | 4500 | 5% | (4500) | (100%) |
| Total | $39000 | 100% | $94500 | 100% | $55500 | (59%) |

---

*Cost of revenue*

During the nine-month period ended April 30, 2026, the Company had $22,500 in cost of revenue compared to $70,000 during the nine-month period ended April 30, 2025. Cost of revenue decreased primarily as a result of lower software development revenue during the current period.

*Operating Expenses*

During the nine-month period ended April 30, 2026, we incurred total operating expenses of $51,722 compared to $55,715 during the nine-month period ended April 30, 2025. Operating expenses incurred generally related to general and administrative and professional fee expenses, such as legal and accounting. The composition of operating expenses remained substantially consistent between the nine-month period ended April 30, 2026 and nine-month period ended April 30, 2025.

*Net Loss*

Our net loss for the nine-month period ended April 30, 2026 was $35,222 compared to $31,215 during the nine-month period ended April 30, 2025. The net loss for the current period was primarily attributable to the Company's revenue not being sufficient to offset its cost of revenue and operating expense.

LIQUIDITY AND CAPITAL RESOURCES

As of April 30, 2026 our total asset was $11,500 compared to $0 in total assets at July 31, 2025. As of April 30, 2026, our total liabilities were $48,025, compared to $1,303 as of July 31, 2025.

Stockholders' deficit was $36,525 as of April 30, 2026 compared to the stockholders' deficit $1,303 as of July 31, 2025.

*Cash Flows from Operating Activities*

For the nine-month period ended April 30, 2026, net cash used in operating activities was $23,678, consisting of net loss of $35,222, increase in accounts receivable of $8,000, increase in accounts payable of $4,500 and increase in other payables of $15,044.

For the nine-month period ended April 30, 2025, net cash used in operating activities was $22,351, consisting of net loss of $31,215, amortization expense of $897, decrease in accounts payable of $9,652, increase in prepaid expenses of $7,881, decrease in prepaid sales of $14,500, and change in contract assets $40,000.

*Cash Flows from Financing Activity*

Cash flows provided by financing activity during the nine-month period ended April 30, 2026 was $27,178, consisting of advances from related party of $27,178.

Cash flows provided by financing activity during the nine-month period ended April 30, 2025 was $0.

*Going concern*

The accompanying financial statements have been prepared using going concern basis of accounting, which contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern.

As of April 30, 2026, the Company had a working capital deficit of $36,525 and an accumulated deficit of $102,645. For the nine-month period ended April 30, 2026, the Company incurred a net loss of $35,222 and negative cash flows from operating activities of $23,678. These factors raise substantial doubt about the ability of the company to continue as a going concern for a period of one year after the date that these financial statements are issued.

The Company's ability to continue as a going concern is dependent upon its ability to acquire financial support from its major shareholder who is also sole officer and director to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, there can be no assurance that such plans will be effectively implemented or will mitigate the conditions and events giving rise to the substantial doubt. Accordingly, substantial doubt about the Company's ability to continue as a going concern continues to exist. These unaudited condensed financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

MATERIAL COMMITMENTS

As of the date of this quarterly report, we do not have any material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next three months.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this quarterly report, we do not have any 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 that are material to investors.

**Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

As a "smaller reporting company" as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

**Item 4. CONTROLS AND PROCEDURES**

*Disclosure Controls and Procedures*

Our disclosure controls and procedures are designed to ensure that information required to be disclosed in reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission. Our principal executive officer and principal financial and accounting officer have reviewed the effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 Rules 13(a)-15(e) and 15(d)-15(e)) within the end of the period covered by this Quarterly Report on Form 10-Q and have concluded that the disclosure controls and procedures were not effective to ensure that material information relating to the Company is recorded, processed, summarized, and reported in a timely manner.

*Changes in Internal Controls over Financial Reporting*

There have been no material changes in the Company's internal control over financial reporting during the quarter ended April 30, 2026 period covered by this report. The recent change in executive management did not have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

**PART II - OTHER INFORMATION**

**Item 1. LEGAL PROCEEDINGS**

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

**Item 2*.* UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

No equity securities were sold during the nine-month period ended April 30, 2026.

**Item 3. DEFAULTS UPON SENIOR SECURITIES**

No senior securities were issued and outstanding during the nine-month period ended April 30, 2026.

**Item 4. MINE SAFETY DISCLOSURES**

Not applicable to our Company.

**Item 5. OTHER INFORMATION**

During the quarter ended April 30, 2026, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in Item 408(a) of Regulation S-K.

**Item 6. EXHIBITS**

Exhibits:

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| | |
|:---|:---|
| 31.1 | [Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)](gafc_ex3101.htm) |
| 32.1 | [Certifications 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](gafc_ex3201.htm) |
| 101.INS | Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document). |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Labels Linkbase Document. |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 104 | Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101). |

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**SIGNATURES**

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | GURU APP FACTORY CORP. | GURU APP FACTORY CORP. |
| Dated: June 30, 2026 | By: | */s/ Bong Dennis* |
|  |  | Bong Dennis, |
|  |  | President and Chief Executive Officer and Chief Financial Officer |

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## Exhibit 31.1

**EXHIBIT 31.1**

**CERTIFICATION**

I, Bong Dennis, President and Chief Executive Officer and Chief Financial Officer of Guru App Factory Corp., certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Guru App Factory Corp.;

2. Based on my knowledge, this report does not contain any untrue statement of material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by quarterly report;

3. Based on my knowledge, the financial statements, and other financial information included in this Report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d- 15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) designed such disclosure controls and procedures, or caused such disclosure control and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;

d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

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| |
|:---|
| Date: June 30, 2026 |
| */s/ Bong Dennis* |
| Bong Dennis, |
| President, Chief Executive Officer and Chief Financial Officer |

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## Exhibit 32.1

**EXHIBIT 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350**

**AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of Guru App Factory Corp. (the "Company") on Form 10-Q for the period ended April 30, 2026 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

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| |
|:---|
| Date: June 30, 2026 |
| */s/ Bong Dennis* |
| Bong Dennis |
| President, Chief Executive Officer and |
| Chief Financial Officer |

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