Guru App Factory Reports 72% Revenue Decline and Increased Net Losses for Six-Month Period Ending January 31, 2026

Guru App Factory Corp. reported its financial results for the six-month period ending January 31, 2026, revealing a significant decline in revenue and an increase in net losses compared to the same period in the previous year. The company generated revenue of $26,000, a decrease of 72% from $94,500 in the prior year. This decline was attributed to the absence of a large software development order that had contributed to revenue in the previous fiscal period. The cost of revenue also decreased to $15,000 from $70,000, reflecting the lower revenue levels.

The company's operating expenses rose to $42,178 from $32,230, primarily due to increased consultation and legal fees. As a result, Guru App Factory reported a net loss of $31,178 for the six-month period, compared to a loss of $7,730 in the same period last year. The accumulated deficit as of January 31, 2026, reached $98,601, up from $67,423 at the end of the previous fiscal year. The company’s total liabilities increased significantly to $41,481 from $1,303, while total assets were reported at $9,000.

In terms of operational metrics, Guru App Factory has not yet established a consistent source of revenue sufficient to cover its operating costs, raising concerns about its ability to continue as a going concern. The company has a working capital deficit of $32,481 and has relied on advances from related parties, amounting to $31,481 as of January 31, 2026. The company’s cash and cash equivalents stood at $1,000, a decrease from $4,629 at the end of the previous fiscal period.

Looking ahead, Guru App Factory plans to raise additional capital through equity sales to support its operations and growth. The management has indicated that the company will continue to seek financial support from its major shareholder to meet minimal operating expenses. However, there are no assurances that the company will successfully achieve its plans, and the financial statements have been prepared under the assumption that the company will continue as a going concern.

The company operates in the mobile application development sector, focusing on both app development for third parties and its own products. As of January 31, 2026, all revenue was generated from a single customer located in Hong Kong. The company has not made any significant acquisitions or product launches during the reporting period, and it continues to evaluate its service offerings based on profitability and customer demand.