~~U.S.~~UNITED ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q~~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~~October 3031, 2025

☐ 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)~~

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation)

7371

(Primary Standard Industrial Classification Code Number)

98-1726952

(IRS Employer Identification No.)

74 Norfolk House Rd

London SW16 1JH, UK

Tel: +447944544871

(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	☒
Accelerated filer	☐	Emerging growth company	☒
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 ~~June~~October 2031, 2025
Common Stock, $0.001	7,106,000

	GURU APP FACTORY CORP.
	PART I FINANCIAL INFORMATION
Item 1	Financial Statements (Unaudited)	3
	Balance Sheets	3
	Statements of Operations	4
	Statements of Changes in Stockholder’s Equity	5
	Statements of Cash Flows	6
	Notes to the Unaudited Financial Statements	7
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3	Quantitative and Qualitative Disclosures About Market Risk	13
Item 4	Controls and Procedures	13
	PART II OTHER INFORMATION
Item 1	Legal Proceedings	14
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	14
Item 3	Defaults Upon Senior Securities	14
Item 4	Mine Safety Disclosures	14
Item 5	Other Information	14
Item 6	Exhibits	14
	Signatures	15

GURU APP FACTORY CORP.

	PART I FINANCIAL INFORMATION

Item 1	Financial Statements (Unaudited)	3
	Balance Sheets	3
	Statements of Operations	4
	Statements of Changes in Stockholder’s Equity	5
	Statements of Cash Flows	6
	Notes to the Unaudited Financial Statements	7
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4	Controls and Procedures	14

	PART II OTHER INFORMATION

Item 1	Legal Proceedings	15
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3	Defaults Upon Senior Securities	15
Item 4	Mine Safety Disclosures	15
Item 5	Other Information	15
Item 6	Exhibits	15
	Signatures	16

PART I ~~FINANCIAL~~– FINANCIAL INFORMATION

Item 1 Financial Statements (Unaudited)

GURU APP FACTORY CORP.

BALANCE SHEETS

	APRIL 30, 2025 Unaudited			JULY 31, 2024 Audited
	OCTOBER 31, 2025 Unaudited			JULY 31, 2025 Audited
ASSETS
Current Assets
Current assets
Cash and cash equivalents	$	692		$	23,043
Accounts receivables	$	13,000		$	–
Contract Assets		–			40,000
Total current assets		13,000			–
Prepaid Expenses		7,882			–
TOTAL ASSETS	$	13,000		$	–
Accounts Receivables		–			–
Total current Assets		8,574			63,043
Non-Current Assets
Computer software		4,250			5,147
Total non-current assets		4,250			5,147
TOTAL ASSETS	$	12,824		$	68,190
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Advances from related party	$	118,303		$	1,303
Accounts payable		~~348~~7,500			~~10,000~~–
Prepaid sales		–			14,500
Other payable		9,342			–
Total current liabilities		135,~~651~~145			251,~~803~~303
Total Liabilities		135,~~651~~145			251,~~803~~303
Commitments and contingencies		–			–
Stockholders’ Equity
Stockholders’ Deficit
Common stock, $0.001 par value, 75,000,000 shares authorized; 7,106,000 shares issued and outstanding		7,106			7,106
Common stock, $0.001 par value, 75,000,000 shares authorized; 7,106,000 and 7,106,000 shares issued and outstanding as of October 31, 2025 and July 31, 2025		7,106			7,106
Additional paid-in-capital		59,014			59,014
Accumulated deficit		(5488,~~947~~265	)		(2367,~~733~~423	)
Total Stockholders’ Equity		11,173			42,387
Total Stockholders’ Deficit		(22,145	)		(1,303	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	12,824		$	68,190
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	13,000		$	–

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

GURU APP FACTORY CORP.

STATEMENTS OF OPERATIONS

UNAUDITED

	THREE MONTHS ENDED APRIL 30, 2025			THREE MONTHS ENDED APRIL 30, 2024			NINE MONTHS ENDED APRIL 30, 2025			NINE MONTHS ENDED APRIL 30, 2024
	THREE MONTHS ENDED OCTOBER 31, 2025			THREE MONTHS ENDED OCTOBER 31, 2024
Revenue	$	–13,000		$	534,~~000~~500		$	~~94,500~~		$	~~78,000~~
OPERATING EXPENSES
Cost of revenue		(7,500	)		(2,500	)
Development expenses		–			40,500			70,000			52,000
Gross profit		5,500			2,000
General and administrative expenses		23,484			28,723			55,715			45,425
OPERATING EXPENSES
Total operating expenses		23,484			69,223			125,715			97,425
General and administrative expenses		26,342			5,556
Loss before provision for income taxes		(23,484	)		(16,223	)		(31,215	)		(19,425	)
Total operating expenses		26,342			5,556
Provision for income taxes		–			–			–			–
Loss before provision for income taxes		(20,842	)		(3,556	)
Net loss		(23,484	)		(16,223	)		(31,215	)		(19,425	)
Provision for income taxes		–			–
Loss per common share:
Net loss	$	(20,842	)	$	(3,556	)
Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Loss per common share:
Weighted Average Number of Common Shares Outstanding:
Basic and Diluted	$	(0.00	)	$	(0.00	)
Basic and Diluted		7,106,000			6,579,384			7,106,000			5,132,120
Weighted Average Number of Common Shares Outstanding:
Basic and Diluted		7,106,000			7,106,000

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 AND~~ THREE ~~MONTH~~MONTHS PERIODS ENDED ~~APRIL 30~~OCTOBER 31, 2025 ~~2024~~ AND ~~APRIL~~OCTOBER 3031, ~~2025~~2024

UNAUDITED

					Additional
	Common Stock				Additional Paid-In-		Accumulated			Total Stockholders’ (Deficit)
	Common Stock				Paid-In-		Accumulated
	Shares		Amount		Capital		Deficit			Equity
	Shares		Amount		Capital		Deficit			Total
Balance as of July 31, 2023		4,000,000	$	4,000	$	–	$	(761	)	$	3,239
Net loss		–		–		–		(1,815	)		(1,815	)
Balances as of October 31, 2023		4,000,000	$	4,000	$	–	$	(2,576	)	$	1,424
Shares issued at $0.02		1,861,000		1,861		35,359		–			37,220
Net loss		–		–		–		(1,387	)		(1,387	)
Balances as of January 31, 2024		5,861,000		5,861		35,359		(3,962	)		37,257
Shares issued at $0.02		1,245,000		1,245		23,655		–			24,900
Net loss		–		–		–		(16,223	)		(16,223	)
Balances as of April 30, 2024		7,106,000	$	7,106	$	59,014	$	(20,186	)	$	45,934
Balances as of July 31, 2024		7,106,000	$	7,106	$	59,014	$	(23,733	)	$	42,387
Net loss		–		–		–		(3,556	)		(3,556	)
Balances as of October 31, 2024		7,106,000	$	7,106	$	59,014	$	(27,289	)	$	38,831
Net loss		–		–		–		(4,174	)		(4,174	)
Balances as of July 31, 2025		7,106,000	$	7,106	$	59,014	$	(67,423	)	$	(1,303	)
Balances as of January 31, 2025		7,106,000		7,106		59,014		(31,463	)		34,657
Net loss		–		–		–		(20,842	)		(20,842	)
Net loss		–		–		–		(23,484	)		(23,484	)
Balances as of October 31, 2025		7,106,000	$	7,106	$	59,014	$	(88,265	)	$	(22,145	)
Balances as of April 30, 2025		7,106,000	$	7,106	$	59,014	$	(54,947	)	$	11,173

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

GURU APP FACTORY CORP.

STATEMENTS OF CASH FLOWS

UNAUDITED

	NINE MONTHS ENDED APRIL 30, 2025			NINE MONTHS ENDED APRIL 30, 2024
	THREE MONTHS ENDED OCTOBER 31, 2025			THREE MONTHS ENDED OCTOBER 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(3120,~~215~~842	)	$	(193,~~425~~556	)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Amortization expense		~~897~~–			~~565~~299
Changes in assets and liabilities
Accounts payable		(9,652	)		10,000
Accounts Receivable		(13,000	)		–
Prepaid sales		(14,500	)		13,500
Accounts payable		7,500			(9,917	)
Accounts Receivables		–			(25,000	)
Accrued liabilities and other payables		9,342			–
Prepaid Expenses		(7,881	)		–
Prepaid sales		–			35,500
Change in contract assets		~~40,000~~–			–(20,000	)
Net cash (used in) operating activities		(22,351	)		(20,360	)
Net cash (used in) provided by operating activities		(17,000	)		2,326
CASH FLOWS USED IN INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITY
Computer Software		–			(15,978	)
Advances from related party		17,000			–
Net cash used in investing activities		–			(15,978	)
Net cash provided by financing activity		17,000			–
CASH FLOWS FROM FINANCING ACTIVITIES
Change in cash and equivalents		–			2,326
Advances from related party		–			478
Cash and equivalents at beginning of the period		–			23,043
Proceeds from Issuance of Common Stock		–			62,120
Cash and equivalents at end of the period	$	–		$	25,369
Net cash provided by financing activities		–			62,598
Change in cash and equivalents		(22,351	)		26,260
Cash and equivalents at beginning of the period		23,043			4,064
Cash and equivalents at end of the period	$	692		$	30,324
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for:
Interest	$	–		$	–
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~~OCTOBER 3031, 2025

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.

OnNOTE ~~April~~2 ~~22,~~- ~~2025,~~GOING the Company experienced a change in control. Mr. Deniss Volkovs, the Company’s majority shareholder, entered into a Stock Purchase Agreement with Mr. Bong Dennis for the sale of 4,000,000 shares of common stock. Following this transaction, Mr. Volkovs and Director Alexandr Chiciuc resigned from their respective positions. Mr. Bong Dennis was appointed as the new President, Chief Executive Officer, and Chief Financial Officer of the Company effective the same day.CONCERN

~~NOTE~~The ~~2 –~~Company’s ~~GOING~~financial ~~CONCERN~~statements as of October 31, 2025 have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal 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 October 31, 2025, the Company had no cash, and had a working capital deficit of $22,145 and an accumulated deficit of $88,265. For the three-month period ended October 31, 2025, the Company incurred a net loss of $20,842 and negative cash flows from operating activities of $17,000. 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 ~~financial~~ability ~~statements~~to continue as ofa going ~~April~~concern ~~30,~~is ~~2025~~dependent ~~have~~upon ~~been~~its ~~prepared~~ability ~~using~~to ~~generally~~acquire ~~accepted~~financial ~~accounting~~support ~~principles~~from inits ~~the~~major ~~United~~shareholder ~~States of America (“GAAP”) applicable~~ to ameet ~~going~~its ~~concern,~~minimal ~~which~~operating ~~contemplates~~expenses ~~the~~and seeking ~~realization~~third ofparty ~~assets~~equity and/or ~~liquidation~~debt offinancing. ~~liabilities~~However, inmanagement ~~the~~cannot ~~normal~~provide ~~course~~any ofassurances ~~business. The~~that the Company ~~has~~will ~~not~~be ~~yet~~successful in ~~established~~accomplishing anany ~~ongoing source~~ of ~~revenues sufficient to cover~~ its ~~operating~~plans. ~~costs~~These ~~and~~financial ~~allow~~statements itdo tonot ~~continue~~include ~~as a~~any ~~going~~adjustments ~~concern.~~related ~~The~~to ~~Company~~the ~~has~~recoverability ~~accumulated~~and ~~losses~~classification of ~~from~~assets ~~inception~~or ~~(March~~the 7,amounts ~~2023)~~and toclassification ~~April 30, 2025~~ of ~~$54,947.~~liabilities ~~These~~that ~~factors~~might ~~among~~be ~~others raise~~necessary ~~substantial~~should ~~doubt about~~ the ~~ability~~Company ofbe ~~the~~unable ~~company~~ to continue as a going concern ~~for a reasonable period of time~~.

InNOTE ~~order~~3 to- ~~continue~~SUMMARY asOF aSIGNIFICANT ~~going concern, the Company~~ACCOUNTING will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These 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.POLICIES

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with GAAP.

New Accounting Pronouncements

There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows.

In November 2023, the FASB issued ASU 2023-07 to improve segment disclosures by requiring more detailed information about significant segment expenses. The Company is currently evaluating the impact of this standard, which is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted. As of April 30, 2025, the Company operates in a single reportable segment and does not expect this ASU to have a material impact on its financial statements.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.

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.

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~~October 3031, 2025.

The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include accounts payable and advances from related party. 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.

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 carry 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.

Deferred Tax Assets (DTA)

The Company is currently assessing the potential impact of the recent change in control on its deferred tax assets (DTA). While the final determination is ongoing, it is important to note that the Company maintains a full valuation allowance against its DTA. As such, any potential limitation or adjustment resulting from the change in control is not expected to have a material impact on the Company’s financial position at this time.

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.

~~Contract~~The ~~Assets~~Company ~~(ASC~~recognizes ~~606)~~revenue for three distinct service categories:

	·	Consulting Services: Revenue is recognized at the point in time when consulting services are performed and accepted by the customer, satisfying the performance obligation.
	·	Application Development Agreement: 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 three-month period ended October 31, 2025 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.

8Contract 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.

~~Contract~~When ~~Costs~~billings ~~(ASC~~or ~~340)~~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.

~~For~~Accounts ~~the nine months period ended April 30, 2025, substantially all revenues were from one customer. The Company recognizes revenue for three distinct service categories:~~Receivable

·Accounts ~~Consulting~~receivable ~~Services:~~are ~~Revenue~~composed isof ~~recognized~~trade ~~at the point in time when consulting services are performed~~ receivables and ~~accepted~~contract byreceivables ~~the~~recorded ~~customer,~~at ~~satisfying~~either the ~~performance~~invoiced ~~obligation.~~amount ·or ~~Application~~costs ~~Development~~in ~~Agreement:~~excess ~~Revenue is recognized upon the delivery and acceptance~~ of ~~the application by the customer~~billings, ~~as the performance obligations (customization and integration)~~ are ~~completed~~expected atto ~~that~~be ~~time.~~collected ·within ~~Mobile App Development: Revenue is recognized when the mobile app is delivered~~one year, ~~accepted,~~ and ~~operational,~~do ~~fulfilling~~not ~~the~~bear ~~development and testing obligations~~interest.

~~Each~~Allowance ~~of these services meets the criteria~~ for ~~recognition~~ atCredit aLosses— ~~point in time when the performance obligations are completed, delivered, and accepted by the customer.~~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 October 31, 2025, the Company’s accounts receivables were not impaired. The accounts receivables balance of $13,000 as of October 31, 2025 was subsequently collected in January 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 amounts 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.

Depreciation Policy

The assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. The cost comprises purchase price, borrowing costs, if capitalization criteria are met and directly attributable cost of bringing the asset to its working condition for the intended use.

Subsequent expenditure related to an item of the assets is added to its book value only if it increases the future benefits from the existing asset beyond its previously assessed standard of performance. All other expenses on existing fixed assets, including day-to-day repairs and maintenance expenditure and cost of replacing parts, are charged to the Statement of Profit and Loss for the period during which such expenses are incurred.

Gains or losses arising from de-recognition of fixed assets are measured as the difference between the net disposal proceeds and the carrying amount of the assets derecognized.

The Company depreciates its property using straight-line depreciation over the estimated useful life of 5 years.

InNOTE ~~accordance~~4 with ASC 985, “Software — Costs of Software to Be Sold, Leased, or Marketed,” the Company capitalizes certain costs incurred in the software development phase after technological feasibility is established and before the product is available for general release to customers. The amortization commences when the product is available for general release and is recorded over the product’s estimated useful life using the straight-~~line method.~~ ~~The~~RELATED ~~estimated~~PARTY useful life reflects the period over which the software product is expected to provide economic benefits to the Company. The Company evaluates the remaining useful lives of these intangible assets on an annual basis to determine whether events or changes in circumstances warrant a revision to the remaining period of amortization. If such events or changes in circumstances occur, the amortization period is adjusted accordingly.TRANSACTIONS

The Company reviews its long-lived assets and intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Fair value is determined through various valuation techniques, including discounted cash flows and market value assessments, where applicable.

The Company performs its annual impairment review as of July 31 each year, or more frequently if events occur or circumstances change that would more likely than not reduce the fair value of the long-lived assets below their carrying values. Examples of such events or changes in circumstances include a significant decrease in the market value of an asset, a significant change in the extent or manner in which an asset is used, or any other significant adverse changes in legal factors or in the business climate that could affect the value of the asset, including adverse action or assessment by a regulator.

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 attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

~~Since~~As ~~March~~of 7,October ~~2023 (Inception) through April 30~~31, 2025, the outstanding amount of Company’s sole officer and director loaned ~~the Company $1,303~~ to ~~pay for incorporation costs. As of April 30, 2025,~~ the ~~amount~~Company ~~outstanding~~ was $118,303. The loan is non-interest bearing, due upon demand and unsecured. ~~On March 7, 2023, we issued a total of 4,000,000 shares of restricted common stock to our sole officer and director in consideration of $4,000.~~

NOTE 5 – INCOME ~~CAPITAL STOCK~~TAXES

The reconciliation of the provision for income taxes at the U.S. statutory rate of 21% for the three-month period ended October 31, 2025 and 2024 is as follows:


	2025			2024
Tax benefit at U.S. statutory rate	$	(4,377	)	$	(747	)
Change in valuation allowance		4,377			747
Income tax expense (benefit)	$	–		$	–

The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at October 31, 2025 and 2024 are as follows:

Schedule of deferred tax assets
	2025			2024
Deferred tax assets:
Net operating loss	$	4,377		$	747
Valuation allowance	$	(4,377	)	$	(747	)

The Company has approximately $87,500 of net operating losses (“NOL”) carried forward to offset taxable income, if any. These NOLs expire in varying amounts between the three-month period ended October 31, 2025 and 2024. 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~~October 3031, 2025 and July 31, ~~the~~2025, the Company had 7,106,000 shares issued and outstanding.

NOTE 6 7 -– ~~SUBSEQUENT~~SEGMENT ~~EVENTS~~INFORMATION

~~Subsequent~~For tothe ~~April~~quarters 30ended October 31, 2025 and 2024, the Company~~’s former~~ ~~Chief~~operated ~~Executive~~in ~~Officer,~~one operating Mrand reportable segment. ~~Deniss~~The ~~Volkovs,~~Company ~~formally~~derives ~~forgave~~all ~~and~~of ~~released~~its ~~the~~revenue ~~Company~~ from ~~its~~customers ~~outstanding related party payable~~located in the ~~amount~~United ~~of $1,303~~States. The ~~forgiveness~~Company ~~will~~does benot ~~recorded~~have asany along-lived ~~capital contribution in the subsequent period~~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~~ 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.

~~DESCRIPTION~~As OFused ~~OUR~~in ~~BUSINESS~~this quarterly report, the terms “we”, “us”, “our”, “the Company”, mean GURU APP FACTORY CORP. unless otherwise indicated.

~~Guru~~All ~~App~~dollar ~~Factory~~amounts ~~Corp.,~~refer 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~~US adollars ~~portfolio of its own products and track the user~~unless ~~download~~otherwise ~~statistics~~indicated. 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~~DESCRIPTION ~~mobile~~OF ~~app-related~~OUR 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:BUSINESS

Guru App Factory Corp., a development-stage ~~Consulting~~company, was ~~services~~incorporated in ~~software~~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 ~~Consulting~~services, we also provide software development consulting services. We offer these services to small and medium-sized companies involved in ~~data~~various ~~encryption;~~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 ~~blockchain~~software ~~operation and~~ development business;

- ~~Software~~Consulting ~~development~~services ~~with~~in ~~a focus on encryption and~~ data ~~protection.~~ encryption;

~~Following~~- ~~the~~Consulting ~~change~~services in ~~control~~blockchain ~~on April 22, 2025,~~operation ~~new management has not announced any changes to the Company’s business strategy. As of the date of this filing, the Company intends to continue operating within the mobile application~~ and ~~software~~ development ~~consulting space as previously described. Management will continue to evaluate its strategic direction and will disclose any material changes in future filings.~~;

~~RESULTS~~- OFSoftware ~~OPERATION~~development with a focus on encryption and data protection.

AsRESULTS ofOF April 30, 2025, we had an accumulated deficit of $54,947. 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.OPERATION

~~Three~~As ~~Month~~of ~~Period~~October ~~Ended~~31, ~~April~~2025, 30we had an accumulated deficit of $88,265. ~~2025~~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.

~~Revenue~~11

~~During~~Three ~~the~~Months ~~three-month~~Period ~~period~~Ended ~~ended~~October ~~April 30~~31, ~~2025,~~ ~~the Company had $0 in revenue compared to $53,000 during the three-month period ended April 30, 2024.~~2025

11Revenue

~~Operating~~During ~~Expenses~~the three-month period ended October 31, 2025, the Company had $13,000 in revenue compared to $4,500 during the three-month period ended October 31, 2024. This growth was primarily driven by the launch of our software development.

During the three-month period ended April 30, 2025, we incurred total operating expenses of $23,484 compared to $69,223 during the three-month period ended April 30, 2024. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

	For the three months ended October 31,
	2025		%		2024		%		Amount			%
Software development	$	13,000		100%	$	–		–%	$	13,000			100%
Consulting services		–		–%		4,500		100%		(4,500	)		(100%	)
Total	$	13,000		100%	$	4,500		100%	$	8,500			188.9%

~~Net~~Cost ~~Loss~~of revenue

~~Our~~During ~~net loss for~~ the three-month period ended ~~April~~ ~~30,~~October 31, 2025, ~~was~~the Company had $237,~~484~~500 in cost of revenue compared to $162,~~623~~500 during the three-month period ended ~~April~~October 3031, 2024. The increase in cost of revenue primarily stemmed from costs related to the launch of our software development costs.

~~Nine~~Operating ~~Month Period Ended April 30, 2025~~Expenses

~~Revenue~~During the three-month period ended October 31, 2025, we incurred total operating expenses of $26,342 compared to $5,556 during the three-month period ended October 31, 2024. Operating expenses incurred generally related to general and administrative and professional fee expenses, such as legal and accounting. The increase in operating expenses was primarily driven by legal and auditor fees during the three-month period ended October 31,2025.

~~During~~Net ~~the nine-month period ended April 30, 2025, the Company had $94,500 in revenue compared to $78,000 during the nine-month period ended April 30, 2024.~~Loss

~~Operating~~Our ~~Expenses~~net loss for the three-month period ended October 31, 2025 was $20,842 compared to $3,556 during the three-month period ended October 31, 2024. The higher net loss was primarily attributable to a proportionately greater increase in operating expenses compared to the increase in revenue. The increase in operating expenses for the three-month period ended October 31, 2025 was primarily driven by higher legal and audit fees.

~~During~~LIQUIDITY ~~the~~AND ~~nine-month~~CAPITAL period ended April 30, 2025, we incurred total operating expenses of $125,715 compared to $97,425 during the nine-month period ended April 30, 2024. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.RESOURCES

~~Net~~As ~~Loss~~of October 31, 2025 our total asset was $13,000 compared to $0 in total assets at July 31, 2025. As of October 31, 2025, our total liabilities were $35,145, compared to $1,303 as of July 31, 2025.

~~Our~~Stockholders’ ~~net~~deficit ~~loss~~was ~~for~~$22,145 ~~the~~as ~~nine-month~~of ~~period ended April~~October 3031, 2025 ~~was $31,215~~ compared to ~~$19,425~~the ~~during~~stockholders’ ~~the~~equity ~~nine-month~~$1,303 ~~period~~as ~~ended~~of ~~April~~July 3031, ~~2024~~2025.

~~LIQUIDITY~~Cash ~~AND~~Flows ~~CAPITAL~~from ~~RESOURCES~~Operating Activities

AsFor ofthe ~~April~~three-month 30period ended October 31, 2025, net ~~our~~cash ~~total~~from ~~assets~~used ~~were~~in ~~$12,824 compared~~operating toactivities was $6817,~~190~~000, inconsisting ~~total~~of ~~assets~~net atloss ~~July~~of 31$20,842, ~~2024.~~increase Asin ofaccounts ~~April~~receivable ~~30,~~of ~~2025~~$13,000, increase ~~our~~in ~~total~~accounts ~~liabilities~~payable ~~were~~of $17,~~651~~500 ~~compared~~and toincrease ~~$25,803~~in asother payables of ~~July~~ 31$9, ~~2024~~342.

~~Stockholders’~~For ~~equity~~the three-month period ended October 31, 2024, net cash from operating activities was $112,~~173~~326, asconsisting of ~~April 30~~net loss of $3,556, ~~2025~~amortization ~~compared~~expenses toof $42299,~~387~~ asdecrease in accounts payable of ~~July~~$9,917, 31increase in prepaid sales of $35,500 ~~2024~~and change in contract assets $20,000.

Cash Flows from ~~Operating~~Financing ~~Activities~~Activity

~~For~~Cash ~~the~~flows ~~nine~~provided by financing activity during the three-month period ended ~~April~~October 3031, 2025~~, net~~ ~~cash from operating activities~~ was $2217,~~351~~000, consisting of ~~net~~advances ~~loss~~from ofrelated ~~$31,215,~~party ~~amortization expenses~~ of $~~897~~17, ~~decrease in accounts payable of $9,652, decrease in prepaid sales of $14,500, increase in prepaid expenses of $7,881 and change in contract assets $40,~~000.

~~For~~Cash ~~the~~flows ~~nine~~provided by financing activity during the three-month period ended ~~April~~October 3031, 2024~~, net~~ ~~cash from operating activities~~ was $~~20,2360, consisting of net loss of $19,425, amortization expenses of $565, increase in accounts payable of $10,000, increase in prepaid sales of $13,500 and increase in account receivables of 25,000~~0.

~~Cash Flows from Investing Activities~~12

~~For~~Going ~~the nine-month period ended April 30, 2025, net cash used in investing activities was $0. For the nine-month period ended April 30, 2024, net cash used in investing activities was $15,978.~~concern

~~Cash~~The ~~Flows~~Company’s ~~from~~financial ~~Financing~~statements ~~Activities~~as of October 31, 2025 have been prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal 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.

~~Cash~~As ~~flows~~of ~~provided~~October by31, ~~financing~~2025, ~~activities during~~ the ~~nine-month~~Company ~~period~~had ~~ended~~no ~~April 30~~cash, ~~2025~~and had ~~was~~a working capital deficit of $0.22,145 ~~Cash~~and ~~flows~~an ~~provided~~accumulated bydeficit ~~financing~~of ~~activities~~$88,265. ~~during~~For the ~~nine~~three-month period ended ~~April 30~~October 31, ~~2024~~2025, ~~were~~the Company ~~$62,598,~~incurred ~~consisting~~a net loss of $~~478~~20,842 ~~loan~~and negative cash flows from ~~related~~operating ~~party~~activities ~~and~~of $6217,~~120~~000. ~~proceeds~~These ~~from~~factors ~~issuance~~raise substantial doubt about the ability of ~~common~~the ~~stock~~company to continue as a going concern for a period of one year after the date that these financial statements are issued.

12The Company’s ability to continue as a going concern is dependent upon its ability to acquire financial support from its major shareholder to meet its minimal operating expenses and seeking third party equity and/or debt financing.

~~PLAN~~These OFfactors ~~OPERATION~~raise substantial ~~AND~~doubt ~~FUNDING~~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. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These 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.

WePLAN ~~expect~~OF ~~that~~OPERATION ~~working~~AND capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.FUNDING

~~Existing~~We expect that working capital, ~~further~~requirements ~~advances and~~will ~~debt~~continue ~~instruments, and anticipated cash flow are expected~~ to be ~~adequate~~funded ~~to fund our operations over the next twelve months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date~~ through ~~the~~a ~~proceeds~~combination of ~~the private placement of equity and debt instruments. In connection with~~ our ~~business~~existing ~~plan,~~funds ~~management anticipates additional increases in operating expenses~~ and ~~capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with~~ further issuances of securities~~, and debt issuances~~. ~~Thereafter, we~~Our ~~expect~~working ~~we will need to raise additional~~ capital ~~and generate revenues to meet long-term operating~~ requirements~~. Additional issuances~~ ofare ~~equity~~expected orto ~~convertible~~increase ~~debt securities will result~~ in ~~dilution~~line towith ~~our~~the ~~current~~growth shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of ~~prospective new business endeavors or opportunities, which could significantly and materially restrict~~ our business ~~operations~~.

~~OFF~~Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) developmental expenses associated with a start-~~BALANCE~~up ~~SHEET~~business ~~ARRANGEMENTS~~and (ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

AsMATERIAL 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.COMMITMENTS

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

~~The~~PURCHASE ~~independent~~OF ~~auditors’~~SIGNIFICANT report accompanying our April 30, 2024 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared “assuming that we will continue as a going concern,” which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.EQUIPMENT

~~Item~~We 3.do ~~QUANTITATIVE~~not ~~AND~~intend ~~QUALITATIVE~~to ~~DISCLOSURES~~purchase any significant equipment ~~ABOUT~~during ~~MARKET~~the ~~RISK~~next three months.

~~As a “smaller reporting company” as defined by Item 10 of Regulation S~~OFF-K,BALANCE ~~the~~SHEET ~~Company is not required to provide information required by this Item.~~ARRANGEMENTS

~~Item~~As 4.of ~~CONTROLS~~the ~~AND~~date ~~PROCEDURES~~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.

~~Disclosure Controls and Procedures~~13

~~Our~~Item 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 Commission3. ~~Our~~ ~~principal~~QUANTITATIVE ~~executive~~AND ~~officer~~QUALITATIVE ~~and~~DISCLOSURES ~~principal~~ABOUT ~~financial~~MARKET 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.RISK

~~Changes~~As ina ~~Internal~~“smaller ~~Controls~~reporting ~~over~~company” ~~Financial~~as ~~Reporting~~defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

~~There~~Item ~~have been no material changes in the Company’s internal control over financial reporting during the quarter ended April 30, 2025 period covered by this report~~4. ~~The recent~~CONTROLS ~~change~~AND ~~in executive management did not have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.~~PROCEDURES

13Disclosure Controls and Procedures

~~PART~~Our IIdisclosure 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 ~~OTHER~~principal ~~INFORMATION~~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.

~~Item~~Changes 1.in ~~LEGAL~~Internal ~~PROCEEDINGS~~Controls over Financial Reporting

~~Management~~There ishave ~~not~~been ~~aware~~no ofmaterial ~~any~~changes ~~legal~~in ~~proceedings contemplated by any governmental authority or any other party involving us or our properties. As of~~ the ~~date of this Quarterly Report,~~Company’s nointernal ~~director,~~control ~~officer~~over orfinancial ~~affiliate~~reporting isduring ~~(i)~~the aquarter ~~party~~ended ~~adverse~~October ~~to us in any legal proceeding~~31, or2025 ~~(ii)~~period ~~has~~covered anby ~~adverse~~this ~~interest~~report. toThe usrecent inchange ~~any legal~~in ~~proceedings.~~executive ~~Management~~management isdid not ~~aware~~have ofmaterially ~~any~~affected, ~~other~~or ~~legal~~are ~~proceedings~~reasonably ~~pending~~likely orto ~~that~~materially ~~have~~affect, ~~been~~the ~~threatened~~Company’s ~~against~~internal uscontrol over orfinancial ~~our properties~~reporting.

~~Item 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS~~14

NoPART ~~equity~~II ~~securities~~– ~~were~~OTHER ~~sold during the nine-month period ended April 30, 2025.~~INFORMATION

Item 31. ~~DEFAULTS~~LEGAL ~~UPON SENIOR SECURITIES~~PROCEEDINGS

NoManagement ~~senior~~is ~~securities~~not ~~were~~aware ~~issued~~of ~~and~~any ~~outstanding~~legal proceedings ~~during~~contemplated by any governmental authority or any other party involving us or our properties. As of the ~~nine-month~~date ~~period~~of ~~ended~~this ~~April~~Quarterly 30Report, no ~~2025~~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 42. ~~MINE~~UNREGISTERED ~~SAFETY~~SALES ~~DISCLOSURES~~OF EQUITY SECURITIES AND USE OF PROCEEDS

~~Not~~No ~~applicable~~equity tosecurities ~~our~~were ~~Company~~sold during the three-month period ended October 31, 2025.

Item 53. ~~OTHER~~DEFAULTS ~~INFORMATION~~UPON SENIOR SECURITIES

~~During~~No ~~the~~senior ~~quarter~~securities ~~ended April~~were ~~30,~~issued ~~2025,~~and nooutstanding during ~~director or officer of~~ the ~~Company adopted or terminated a “Rule 10b5~~three-1month ~~trading~~period ~~arrangement” or~~ended ~~“non-Rule~~October ~~10b5-1 trading arrangement~~31,” ~~as each term is defined in Item 408(a) of Regulation S-K~~2025.

Item 64. ~~EXHIBITS~~MINE SAFETY DISCLOSURES

~~Exhibits:~~Not applicable to our Company.

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)
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
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).

Item 5. OTHER INFORMATION

14During the quarter ended October 31, 2025, 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.

~~SIGNATURES~~Item 6. EXHIBITS

~~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.~~Exhibits:

	GURU APP FACTORY CORP.
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)
Dated: July 15, 2025	By:	/s/ Bong Dennis
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
	Bong Dennis, President and Chief Executive Officer and Chief Financial Officer
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).

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.

	GURU APP FACTORY CORP.

Dated: January 13, 2026	By:	/s/ Bong Dennis
		Bong Dennis,
		President and Chief Executive Officer and Chief Financial Officer

Filing Compare · Guru App Factory Corp