GURU APP FACTORY CORP. 10-K

 false 2025 FY 0001989788 GB 1 1

 2025-11-14

 2025-01-31

 2023-08-01

 2023-07-31

 2023-07-31

 2023-07-31

 2023-07-31

 2023-08-01

 2023-08-01

 2023-08-01

 srt: OfficerMember

 GAFC:PrepaidSalesMember

 2024-12-31

 2023-03-06
 2023-03-07

 2025-05-01

 GAFC:Integer

 Table
of Contents

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549he

 FORM 10-K

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

 For the fiscal year ended JULY 31, 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

 (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)

 Securities registered pursuant to Section 12(b)
of the Act: None

 Securities registered pursuant to Section 12(g)
of the Act: None

 Indicate by check mark whether the registrant
is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No

 Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for shorter period that the registrant as 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 if disclosure of delinquent
filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge,
in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.
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 pursuant to Section 13(a) of the Exchange Act. Yes No

 Indicate by check mark whether the registrant
has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report. Yes No

 If securities are
registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in
the filing reflect the correction of an error to previously issued financial statements.

 Indicate by check mark whether
any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of
the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

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

 As of November 14, 2025, the registrant had 7,106,000
shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has
been established as of January 31, 2025.

 ITEM 1

 Description of Business

 ITEM 1A

 Risk Factors

 ITEM 1B

 Unresolved Staff Comments

 ITEM 1C

 Cybersecurity

 ITEM 2

 Properties

 ITEM 3

 Legal Proceedings

 ITEM 4

 Mine Safety Disclosures

 ITEM 5

 Market for Common Equity and Related Stockholder Matters

 ITEM 6

 Selected Financial Data

 ITEM 7

 Management's Discussion and Analysis and Results of Operations

 ITEM 7A

 Quantitative and Qualitative Disclosures about Market Risk

 ITEM 8

 Financial Statements and Supplementary Data

 ITEM 9

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 ITEM 9A

 Controls and Procedures

 ITEM 9B

 Other Information

 ITEM 10

 Directors, Executive Officers, Promoters and Control Persons of the Company

 ITEM 11

 Executive Compensation

 ITEM 12

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 ITEM 13

 Certain Relationships, Related Transactions

 ITEM 14

 Principal Accountant Fees and Services

 ITEM 15

 Exhibits

 Signatures

 i

 ITEM 1. DESCRIPTION OF BUSINESS

 FORWARD-LOOKING STATEMENTS

 This annual report contains forward-looking statements.
These statements relate to future events or our future financial performance. 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 annual 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 BUSINESS

 Guru App Factory Corp., a development-stage company,
was incorporated in Nevada on March 7, 2023. We are in the business of developing mobile applications and providing software development
services. We develop, publish, and sell mobile applications on the iOS and Google Play platforms. 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 our mobile app-related services, we
also provide software development consulting services. We offer these services to small and medium-sized companies across various sectors
of the IT industry, as well as to companies that provide services to IT entities. The list of services can be expanded or reduced based
on their profitability and popularity with our customers:

 Comprehensive software development services

 Consulting services in the software development business

 Consulting services in data encryption

 Consulting services in blockchain operations and development

 Software development with a focus on encryption and data protection

 ITEM 1A. RISK FACTORS

 Not applicable.

 ITEM 1B. UNRESOLVED STAFF COMMENTS

 None.

 ITEM 1C. CYBERSECURITY

 Cybersecurity risk management is part of the Company's
overall risk management. Our cybersecurity risk management is designed to provide a framework for handling cybersecurity threats and incidents,
including threats and incidents associated with the use of services provided by third-party service providers. We rely on the cybersecurity
protections of many of our third-party service providers. Our primary third-party service providers, utilize two (2) factor authorization
as well as login and password protections with email verifications.

 Our Board has overall oversight responsibility for our risk management, including our cybersecurity risk management. Management is responsible for identifying, considering and assessing
material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are
monitored. We have not experienced any cybersecurity incidents in fiscal year 2025.

 Despite our efforts, we cannot eliminate all risks
from cybersecurity threats, or provide assurances that we have not experienced an undetected cybersecurity incident.

 ITEM 2. PROPERTIES

 We do not own any property.

 ITEM 3. LEGAL PROCEEDINGS

 We are not currently involved in any legal proceedings
and we are not aware of any pending or potential legal actions.

 ITEM 4. MINE SAFETY DISCLOSURES

 Not Applicable.

 ITEM 5. MARKET FOR EQUITY SECURITIES AND OTHER
SHAREHOLDER MATTERS

 MARKET INFORMATION

 As of November 14, 2025, the 7,106,000 issued
and outstanding shares of common stock were held by a total of 55 shareholders of record.

 DIVIDENDS

 We have never paid or declared any dividends on
our common stock and do not anticipate paying cash dividends in the foreseeable future.

 SECURITIES AUTHORIZED FOR ISSUANCE UNDER EQUITY
COMPENSATION PLANS

 We currently do not have any equity compensation
plans.

 ITEM 6. SELECTED FINANCIAL DATA

 Not Applicable.

 ITEM
7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULT OF OPERATIONS

 The following discussion should be read in conjunction
with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains
forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed
in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed
below and elsewhere in this Annual Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance
with United States Generally Accepted Accounting Principles.

 Critical Accounting Policies

 The preparation of financial statements in accordance
with generally accepted accounting principles (GAAP) requires management to make estimates and judgments that affect the reported amounts
of assets, liabilities, revenues, and expenses. The following accounting policies are deemed critical as they involve significant judgment
and could materially affect the financial statements:

 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.

 In the Notes to the Audited Financial Statements,
specifically on page F-8, the Company provides detailed disclosures regarding its revenue recognition policy.

 RESULTS OF OPERATION

 As
of July 31, 2025, we had an accumulated deficit of $67,423. 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.

 Year Ended July 31, 2025 compared to year Ended
July 31, 2024

 Revenue

 During the year ended July 31, 2025, the Company
had $94,500 in revenue compared to $82,500 during the year ended July 31, 2024. This growth was primarily driven by the launch of
our software development and consulting services.

 Operating Expenses

 During the year ended July 31, 2025, we incurred
total operating expenses of $134,289 compared to $105,472 during the year ended July 31, 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. This growth was primarily driven by the increase in website development costs during
the year ended July 31,2025.

 Net Loss

 Our net loss for the year ended July 31, 2025
was $43,690 compared to $22,972 during the year ended July 31, 2024. The higher net loss was primarily attributable to a proportionately
greater increase in operating expenses compared to the increase in revenue for the year ended July 31, 2025.

 LIQUIDITY AND CAPITAL RESOURCES

 As of July 31, 2025 our total asset was $0 compared
to $63,043 in total assets at July 31, 2024. As at July 31, 2025, our total liabilities were $1,303, compared to $25,803 as of July 31,
2024.

 Stockholders' deficit was $1,303 as of July
31, 2025 compared to the stockholders' equity $42,387 as of July 31, 2024.

 Cash Flows from Operating Activities

 For the year ended July 31, 2025, net cash from
used in operating activities was $23,043, consisting of net loss of $43,690, amortization expenses of $897, decrease in accounts payable
of $10,000 and decrease in prepaid sales of $14,500.

 For the year ended July 31, 2024, net cash from
used in operating activities was $37,641, consisting of net loss of $22,972, amortization expenses of $831, increase in accounts payable
of $10,000 and increase in prepaid sales of $14,500.

 Cash Flows from Investing Activities

 For the year ended July 31, 2025, net cash used
in investing activities was $0.

 For the year ended July 31, 2024, net cash used
in investing activities was $5,978.

 Cash Flows from Financing Activities

 Cash flows provided by financing activities during
the year ended July 31, 2025 was $0.

 Cash flows provided by financing activities during
the year ended July 31, 2024 were $62,598, consisting of $478 loan from related party and $62,120 proceeds from issuance of common stock.

 Going concern

 These financial statements have been prepared
on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal
course of business.

 As of July 31, 2025, the Company had no cash,
and had a working capital deficit of $1,303 and an accumulated deficit of $67,423. For the fiscal year ended July 31, 2025, the Company
incurred a net loss of $43,690 and negative cash flows from operating activities of $23,043.

 The 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.

 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.
These factors raise substantial doubt regarding the Company's ability to continue as a going concern.

 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.

 PLAN OF OPERATION AND FUNDING

 We expect that working 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.

 Existing working capital, further advances and
debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six 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-up business 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.

 MATERIAL COMMITMENTS

 As of the date of this Annual Report, we do not
have any material commitments.

 PURCHASE OF SIGNIFICANT EQUIPMENT

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

 OFF-BALANCE SHEET ARRANGEMENTS

 As of the date of this Annual 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 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK

 Not applicable.

 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY
DATA

 Report of
 Independent Registered Public Accounting Firm (PCAOB ID 6907)

 Report of Independent Registered Public Accounting Firm (PCAOB ID:
0 5525)

 Balance
 Sheets as of July 31, 2025 and 2024

 Statements
 of Operations for the years ended July 31, 2025 and 2024

 Statement
 of Changes in Stockholders' (Deficit) Equity for the years ended July 31, 2025 and 2024

 Statements
 of Cash Flows for the years ended July 31, 2025 and 2024

 Notes to the audited financial statements

 F-7 – F-11

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and Stockholders of Guru App Factory Corp.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets
of Guru App Factory Corp. ("the Company") as of July 31, 2025, and the related statements of operations, changes in stockholders'
(deficit) equity, and cash flows, for the year ended July 31, 2025 and the related notes (collectively referred to as the financial statements).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of July 31,
2025, and the results of its operations and its cash flows for the year ended July 31, 2025 in conformity with accounting principles generally
accepted in the United States of America ("U.S. GAAP").

 Explanatory Paragraph – Going Concern

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, as of July 31,
2025, the Company had no cash, and had a working capital deficit of $1,303 and an accumulated deficit of $67,423. For the fiscal year
ended July 31, 2025, the Company incurred a net loss of $43,690 and negative cash flows from operating activities of $23,043. These factors
raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters
are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis for Opinion

 These financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

 We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.

 Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 Critical Audit Matters

 Critical audit matters are matters arising from
the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and
that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. We determined that there were no critical audit matters.

 /s/ Enrome LLP

 We have served as the Company's auditor since 2025

 Singapore

 November 14, 2025

 F- 1

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and Stockholders of Guru App Factory Corp.

 Opinion on the Financial Statements

 We have audited the accompanying balance sheets
of Guru App Factory Corp. ("the Company") as of July 31, 2024 and 2023, and the related statements of operations, changes
in stockholder's equity, and cash flows, for the year ended July 31, 2024 and for the period from March 7, 2023 (inception) through
July 31,2023, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present
fairly, in all material respects, the financial position of the Company as of July 31, 2024 and 2023, and the results of its operations
and its cash flows for the year ended July 31, 2024 and for the period from March 7, 2023 (inception) to July 31, 2023, in conformity
with accounting principles generally accepted in the United States of America.

 Explanatory Paragraph – Going
Concern

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has
an accumulated deficit and net losses. These factors, among others, raise substantial doubt about the Company's ability to continue
as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.

 Basis for Opinion

 These financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

 We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.

 Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 Critical Audit Matters

 Critical audit matters are matters arising from
the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and
that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments. We determined that there were no critical audit matters.

 Fruci & Associates II, PLLC – PCAOB ID #05525

 We have served as the Company's auditor since 2023

 Spokane, Washington

 November 5, 2024

 F- 2

 BALANCE SHEETS

 Audited

 JULY 31, 2025

 JULY 31, 2024

 ASSETS

 Current Assets

 Cash and cash equivalents

 $
 –

 $
 23,043

 Contract Assets

 –

 40,000

 Total current Assets

 –

 63,043

 Non-Current Asset

 Computer software

 –

 5,147

 Total non-current asset

 –

 5,147

 TOTAL ASSETS

 $
 –

 $
 68,190

 LIABILITIES AND STOCKHOLDERS' EQUITY

 Current Liabilities

 Advances from related party

 $
 1,303

 $
 1,303

 Accounts payable

 –

 10,000

 Prepaid sales

 –

 14,500

 Total current liabilities

 1,303

 25,803

 Total Liabilities

 1,303

 25,803

 Commitments and contingencies

 –

 –

 Stockholders' (Deficit) Equity

 Common stock, $ 0.001 par value, 75,000,000 shares authorized; 7,106,000 and 7,106,000 shares issued and outstanding as of July 31, 2025 and 2024

 7,106

 7,106

 Additional paid-in-capital

 Accumulated deficit

 ( 67,423
)

 ( 23,733
)

 Total Stockholders' (Deficit) Equity

 ( 1,303
)

 42,387

 TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY

 $
 –

 $
 68,190

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

 F- 3

 STATEMENTS OF OPERATIONS

 Audited

 FOR THE YEAR ENDED JULY 31, 2025

 FOR THE YEAR ENDED JULY 31, 2024

 Revenue

 $
 94,500

 $
 82,500

 OPERATING EXPENSES

 Development expenses

 70,000

 52,000

 General and administrative expenses

 64,289

 53,472

 Total operating expenses

 134,289

 105,472

 Other expenses, net

 ( 3,901
)

 –

 Loss before provision for income taxes

)

)

 Provision for income taxes

 –

 –

 Net loss

 $
)

 $
)

 Loss per common share:
Basic and Diluted

 $
 ( 0.01
)

 $
 ( 0.00
)

 Weighted Average Number of Common Shares Outstanding:
Basic and Diluted

 7,106,000

 5,642,309

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

 F- 4

 STATEMENTS OF CHANGES IN STOCKHOLDERS'
(DEFICIT) EQUITY

 FOR THE YEARS ENDED July 31, 2024 And July 31,
2025

 Audited

 Common Stock

 Additional

Paid-In-

 Accumulated

 Total

Stockholders' (Deficit)

 Shares

 Amount

 Capital

 Deficit

 Equity

 Balances as of July 31, 2023

 4,000,000

 $
 4,000

 $
 –

 $
 ( 761
)

 $
 3,239

 Shares issued at $0.02

 3,106,000

 3,106

 –

 62,120

 Net loss

 –

 –

 –

)

)

 Balances as of July 31, 2024

 7,106,000

 7,106

 ( 23,733
)

 42,387

 Net loss

 –

 –

 –

)

)

 Balances as of July 31, 2025

 7,106,000

 $
 7,106

 $

 $
 ( 67,423
)

 $
 ( 1,303
)

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

 F- 5

 STATEMENTS OF CASH FLOWS

 Audited

 FOR THE YEAR

 ENDED JULY 31,

 2025

 FOR THE YEAR

 ENDED JULY 31,

 2024

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net loss

 $
)

 $
)

 Adjustments to reconcile net income to net cash provided by (used in) operating activities:

 Amortization expense

 Changes in assets and liabilities

 Accounts payable

 ( 10,000
)

 10,000

 Prepaid sales

 ( 14,500
)

 14,500

 Loss on Disposal of Intangible Assets

 4,250

 –

 Change in contract assets

 40,000

 ( 40,000
)

 Net cash used in operating activities

 ( 23,043
)

 ( 37,641
)

 CASH FLOWS USED IN INVESTING ACTIVITY

 Computer Software

 –

 ( 5,978
)

 Net cash used in investing activity

 –

 ( 5,978
)

 CASH FLOWS FROM FINANCING ACTIVITIES

 Advances from related party

 –

 Proceeds from Issuance of Common Stock

 –

 62,120

 Net cash provided by financing activities

 –

 62,598

 Change in cash and equivalents

 ( 23,043
)

 18,979

 Cash and equivalents at beginning of the period

 23,043

 4,064

 Cash and equivalents at end of the period

 $
 –

 $
 23,043

 SUPPLEMENTAL CASH FLOW INFORMATION:

 Cash paid for:

 Interest

 $
 –

 $
 –

 Taxes

 $
 –

 $
 –

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

 F- 6

 NOTES TO THE AUDITED FINANCIAL STATEMENTS

 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 Company's financial statements as
of July 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 revenues sufficient to cover its operating
costs and allow it to continue as a going concern. As of July 31, 2025, the Company had no cash, and had a working capital deficit
of $ 1,303 and an
accumulated deficit of $ 67,423.
For the fiscal year ended July 31, 2025, the Company incurred a net loss of $ 43,690
and negative cash flows from operating activities of $ 23,043.
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 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.

 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.

 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.

 F- 7

 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 July 31, 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.

 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 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 year
ended July 31, 2025 was generated from two customers.

 F- 8

 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 Receivable

 Accounts receivable are composed of trade receivables
and contract receivables recorded at either the invoiced amount or costs in excess of billings, are expected to be collected within one
year, and do not bear interest.

 Allowance for Credit Losses— Accounts
Receivables and Contract Assets

 We record client receivables and contract assets
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 July 31, 2024, the Company's contract assets
were no t impaired.

 Intangible assets

 Intangible assets with finite lives, comprising
computer software, are presented at cost, net of accumulated amortization, and are amortized over their estimated useful
lives of 5 years using the straight-line method. We evaluate the useful lives of our intangible assets each reporting period
to determine whether events and circumstances require revising the remaining period of amortization. The carrying values of our intangible
assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset or asset
group may not be recoverable. The balances of our intangible assets as of July 31, 2024 was $ 5,147.

 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.

 F- 9

 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.

 In accordance 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 estimated 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.

 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.

 As of July 31, 2025, the outstanding amount of
Company's sole officer and director loaned to the Company was $ 1,303.
The loan is non-interest bearing, due upon demand and unsecured.

 F- 10

 NOTE 5 – CONTRACT BALANCES

 Contract with customer assets and liabilities

 2025

 2024

 Contract assets

 $
 –

 $
 40,000

 Contract liabilities - Prepaid sales

 –

 10,000

 During the year ended July 31, 2025, contract
assets decreased by $ 40,000 due to invoicing of previously recognized revenue and the resulting reclassification of those amounts to accounts
receivable, which were subsequently collected during the year.

 Revenues recognized during fiscal year 2025 that
were included in prepaid sales as of July 31, 2024 were $ 10,000.

 There were no credit losses recognized on contract
assets during fiscal year 2024.

 We have elected the available practical expedient
to exclude the value of unsatisfied performance obligations for contracts with an original expected duration of one year or less.

 NOTE 6 – INCOME TAXES

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

 Schedule of reconciliation of the federal income tax rates

 2025

 2024

 Tax benefit at U.S. statutory rate

 $
 ( 9,175
)

 $
 ( 4,824
)

 Change in valuation allowance

 9,175

 4,824

 Income tax expense (benefit)

 $
 –

 $
 –

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

 Schedule of deferred tax assets

 2025

 2024

 Deferred tax assets:

 Net operating loss

 $
 9,175

 $
 4,824

 Valuation allowance

 $
 ( 9,175
)

 $
 ( 4,824
)

 The Company has approximately $ 66,660
of net operating losses ("NOL") carried forward to offset taxable income, if any. These NOLs expire in varying amounts
between fiscal years 2024 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.

 F- 11

 NOTE 7 – 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 July 31, 2025 and 2024, the Company had
 7,106,000 shares issued and outstanding.

 NOTE 8. SEGMENT INFORMATION

 During year ended July 31, 2025 and 2024, the
Company has only one operating product segment and one geographic segment.

 NOTE 9. COMMITMENTS AND CONTINGENCIES

 The Company has no commitments and contingencies
liabilities to be disclosed.

 NOTE 10 – SUBSEQUENT
EVENTS

 The Company has evaluated subsequent events
from July 31, 2025 to November 14, 2025 the date the financial statements were issued.
Based upon this review, the Company did not identify any other subsequent events that would have required adjustment or disclosure
in the financial statements.

 F- 12

 ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
ON ACCOUNTING AND FINANCIAL DISCLOSURE

 None.

 ITEM 9A. CONTROLS AND PROCEDURES

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

 An evaluation was conducted under the supervision
and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures
as of July 31, 2025, based on the framework set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations
of the Treadway Commission of 2013 (COSO). Based on that evaluation, our management concluded that our disclosure controls and procedures
were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the
Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also
confirmed that there was no change in our internal control over financial reporting during the year July 31, 2025 that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 ITEM 9B. OTHER INFORMATION

 During the quarter ended July 31, 2025, no director or officer adopted or terminated any 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 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS
AND CONTROL PERSONS OF THE COMPANY

 Name and Address of Executive

 Officer and/or Director

 Age

 Position

 Bong Dennis JL P

 Diponegoro No. 11, 003/002, Pasiran, Singkawang Barat, West Kalimantan, Indonesia

 President, Chief Executive Officer, and Chief Financial Officer (Principal Executive, Financial and Accounting Officer)

 Mr. Dennis has over 17 years of experience in
the IT and software industry, with a focus on software development, software solutions, and emerging technologies. From 2019 to 2024,
he served as Development Director at Techbros Group in Jakarta, focusing on workflow efficiency, telecom product and consulting development,
and client support services. Prior to that, he was a Senior Manager at Smartek Sistem from 2015 to 2019, where he led efforts to implement
efficient technology solutions to transform and digitize clients' business processes. From 2007 to 2015, he worked at Telkom Indonesia,
initially as a Developer and later as a Senior Developer, contributing to the development of billing systems and introducing best practices
that reduced deployment times. Mr. Dennis holds a bachelor's degree in computer science from the University of Indonesia, earned
in 2007.

 AUDIT COMMITTEE

 We do not have an audit committee financial expert.
We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is
prohibitive. Further, because we only have a small amount of operations, at the present time, we believe the services of a
financial expert are not warranted.

 SIGNIFICANT EMPLOYEES

 Other than our director, we do not expect any
other individuals to make a significant contribution to our business.

 INSIDER TRADING POLICY

 We do not maintain insider trading policies and
procedures governing the purchase, sale, and/or other dispositions of our securities by our directors, officers, and employees that we
believe are reasonably designed to promote compliance with insider trading laws, rules, and regulations applicable to us. We have failed
to do so due to limited number of members of management, limited resources, and the lack of equity awards granted to management.

 ITEM 11. EXECUTIVE COMPENSATION

 The following tables set forth certain information
about compensation paid, earned or accrued for services by our Executive Officer for the years ended July 31, 2025 and July 31, 2024:

 Summary Compensation Table

 Name and

 Principal

 Position

 Year

 Salary

 ($)

 Bonus

 ($)

 Stock

 Awards

 ($)

 Option

 Awards

 ($)

 Non-Equity

 Incentive Plan

 Compensation

 ($)

 All Other

 Compensation

 ($)

 All Other

 Compensation

 ($)

 Total

 ($)

 Bong Dennis, President,

 Chief Executive Officer, and

 Chief Financial Officer

 April 22, 2025

 to

 July 31, 2025

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 -0-

 For the fiscal years ended July 31, 2025 and
2024, the Company did not pay, and has not accrued, any cash or non-cash compensation to its executive officer for services rendered.

 There are no current employment agreements between
the company and its officer.

 There are no annuity, pension or retirement benefits
proposed to be paid to the officer or director or employees in the event of retirement at normal retirement date pursuant to any presently
existing plan provided or contributed to by the company or any of its subsidiaries, if any.

 Change of Control

 As of July 31, 2025, we had no pension plans or
compensatory plans or other arrangements which provide compensation in the event of a termination of employment or a change in our control.

 Policies and Practices Related to the Grant of Certain Equity Awards
Close in Time to the Release of Material Nonpublic Information

 We do not grant equity awards in anticipation of the release of material
nonpublic information that is likely to result in changes to the price of our common stock, and do not time the public release of such
information based on award grant dates. During the last completed fiscal year, we have not made awards to any named executive officer
or director during the period beginning four business days before and ending one business day after the filing of a period report on Form
10-Q or Form 10-K or the filing or furnishing of a current report on Form 8-K, and we have not timed the disclosure of material nonpublic
information for the purpose of affecting the value of executive compensation.

 ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL
OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 The following table sets forth, as of the date
of Form 10-K, the total number of shares owned beneficially by our director, officers and key employees, individually and as a group,
and the present owners of 5% or more of our total outstanding shares. The table also reflects what the percentage of ownership will be
assuming completion of the sale of all shares in this offering, which we can't guarantee. The stockholder listed below has direct ownership
of his shares and possesses sole voting and dispositive power with respect to the shares.

 Title of Class

 Name and Address of

 Beneficial Owner

 Amount and Nature of

 Beneficial Ownership

 Percentage

 Common Stock

 Bong Dennis

 4,000,000 shares of common stock (direct)

 56.29%

 The percentages below are based on 7,106,000 shares
of our common stock issued and outstanding.

 ITEM 13. CERTAIN RELATIONSHIPS AND RELATED
TRANSACTIONS

 On March 7, 2023, we issued a total of 4,000,000
shares of restricted common stock to Deniss Volkovs, our sole officer and director in consideration of $4,000. Further, Mr. Volkovs has
advanced funds to us.

 Since March 7, 2023 (Inception) through July
31, 2024, Mr. Volkovs loaned the Company $1,303. As of July 31, 2025 and 2024, the amount outstanding was $1,303. The loan is
non-interest bearing, due upon demand and unsecured.

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

 During fiscal year ended July 31, 2025, we
incurred approximately $24,000 in fees for professional services rendered in connection with the audit of our financial
statements for the fiscal year ended July 31, 2024 and review of our interim financial statements for the quarters ended October 31,
2024, January 31, 2025 and April 30, 2025.

 July 31, 2025

 Audit Fees

 $
 24,000

 Audit Related Fees

 Tax Fees

 All Other Fees

 Total

 $
 24,000

 Audit-related fees represent professional services
rendered for assurance and related services by the accounting firm that are reasonably related to the performance of the audit or review
of our financial statements that are not reported under audit fees.

 Tax fees represent professional services rendered
by the accounting firm for tax compliance, tax advice, and tax planning.

 All other fees represent fees billed for products
and services provided by the accounting firm, other than the services reported for the other three categories.

 ITEM 15. EXHIBITS

 The following exhibits are filed as part of this
Annual Report.

 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

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 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.

 Dated: November 14, 2025

 By:

 /s/ Bong Dennis

 Bong Dennis, President, Chief Executive Officer, and Chief Financial Officer