0001989788 2025-08-01 2026-04-30 0001989788 2026-04-30 0001989788 2025-07-31 0001989788 2026-02-01 2026-04-30 0001989788 2025-02-01 2025-04-30 0001989788 2024-08-01 2025-04-30 0001989788 us-gaap:CommonStockMember 2024-07-31 0001989788 us-gaap:AdditionalPaidInCapitalMember 2024-07-31 0001989788 us-gaap:RetainedEarningsMember 2024-07-31 0001989788 2024-07-31 0001989788 us-gaap:CommonStockMember 2025-07-31 0001989788 us-gaap:AdditionalPaidInCapitalMember 2025-07-31 0001989788 us-gaap:RetainedEarningsMember 2025-07-31 0001989788 us-gaap:CommonStockMember 2024-08-01 2025-04-30 0001989788 us-gaap:AdditionalPaidInCapitalMember 2024-08-01 2025-04-30 0001989788 us-gaap:RetainedEarningsMember 2024-08-01 2025-04-30 0001989788 us-gaap:CommonStockMember 2025-08-01 2026-04-30 0001989788 us-gaap:AdditionalPaidInCapitalMember 2025-08-01 2026-04-30 0001989788 us-gaap:RetainedEarningsMember 2025-08-01 2026-04-30 0001989788 us-gaap:CommonStockMember 2025-04-30 0001989788 us-gaap:AdditionalPaidInCapitalMember 2025-04-30 0001989788 us-gaap:RetainedEarningsMember 2025-04-30 0001989788 2025-04-30 0001989788 us-gaap:CommonStockMember 2026-04-30 0001989788 us-gaap:AdditionalPaidInCapitalMember 2026-04-30 0001989788 us-gaap:RetainedEarningsMember 2026-04-30 0001989788 srt:OfficerMember 2026-04-30 0001989788 2023-03-06 2023-03-07 0001989788 2023-08-01 2024-07-31 iso4217:USD shares iso4217:USD shares GAFC:Integer false --07-31 2026 Q3 0001989788

10-Q true 2026-04-30 false 333-274641 GURU APP FACTORY CORP. NV 98-1726952 74 Norfolk House Rd London SW16 1JH GB 44 794 4544871 Yes Yes true true Non-accelerated Filer false false 7106000

3500

8000

11500

28481 1303

4500

15044

48025

1303

48025

1303

0.001

75000000

7106000

7106

59014

-102645

-67423

-36525

-1303

11500

13000

39000

94500

7500

-0

22500

70000

5500

16500

24500

9544

23484

51722

55715

9544

23484

51722

55715

-4044

-23484

-35222

-31215

-4044

-23484

-35222

-31215

-0.00

7106000

7106

59014

-23733

42387

-31215

7106000

7106

59014

-54948

11172

7106000

7106

59014

-67423

-1303

-35222

7106000

7106

59014

-102645

-36525

-35222

-31215

897

8000

-0

4500

-9652

15044

-7881

0 -14500

-0

-40000

-23678

-22351

27178

3500

-22351

23043

3500

692

NOTE 1 - ORGANIZATION AND BUSINESS GURU APP FACTORY CORP. (the “Company”) is a corporation established under the corporation laws in the State of Nevada on March 7, 2023. The Company develops mobile applications and provides software development services. The Company has adopted a July 31 fiscal year end.

NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared using going concern basis of accounting, which contemplates the realization of assets and liquidation of liabilities in the ordinary course of business. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. As of April 30, 2026, the Company had a working capital deficit of $36,525 and an accumulated deficit of $102,645. For the nine-month period ended April 30, 2026, the Company incurred a net loss of $35,222 and negative cash flows from operating activities of $23,678. These factors raise substantial doubt about the ability of the company to continue as a going concern for a period of one year after the date that these financial statements are issued. The Company’s ability to continue as a going concern is dependent upon its ability to acquire financial support from its major shareholder who is also sole officer and director to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, there can be no assurance that such plans will be effectively implemented or will mitigate the conditions and events giving rise to the substantial doubt. Accordingly, substantial doubt about the Company's ability to continue as a going concern continues to exist. These unaudited condensed financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

36525

-102645

-35222

-23678

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for quarter financial information. Certain information and disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. These unaudited condensed financial statements should be read in conjunction with the audited financial statements, including the notes thereto included in our 2025 Annual Report on Form 10-K. The unaudited financial statements are unaudited and have been prepared on a basis consistent with that used to prepare the audited annual financial statements and include, in the opinion of management, all adjustments, consisting of normal and recurring items, necessary for the fair statement of the unaudited financial statements. The unaudited balance sheet at July 31, 2025 was derived from audited financial statements, but does not include all disclosures required by GAAP. The operating results for the quarter and nine months ended April 30, 2026 are not necessarily indicative of the results expected for the full year ending July 31, 2026. New Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) or other standard-setting bodies. Unless otherwise discussed, the Company believes that recently issued accounting standards that are not yet effective will not have a material impact on its financial position, results of operations or cash flows upon adoption. Cash and Cash Equivalents Cash and cash equivalents are defined as cash and highly liquid investments with maturities of three months or less when purchased. Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Management believes that there are no critical accounting estimates in these condensed consolidated financial statements. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in GAAP, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2026. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities and other payables and advances from related party approximate their fair values because of the short maturity of these instruments. Income Taxes Income taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carried forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers,” and applies ASC 340, “Other Assets and Deferred Costs,” for the recognition and measurement of contract costs. The Company recognizes revenue for two distinct service categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 2%; text-align: justify"> </td> <td style="vertical-align: top; width: 2%; text-align: justify">·</td> <td style="vertical-align: top; width: 96%; text-align: justify">Consulting Services: Revenue is recognized at the point in time when consulting services are performed and accepted by the customer, satisfying the performance obligation.</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">·</td> <td style="vertical-align: top; text-align: justify">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.</td></tr> </table> Each of these services meets the criteria for recognition at a point in time when the performance obligations are completed, delivered, and accepted by the customer. All of the Company’s revenue for the nine-month period ended April 30, 2026 was generated from one customer. Contract Balances Under ASC 606, “Revenue from Contracts with Customers,” the company recognizes contract assets when it has transferred goods or services to a customer but has not yet established a right to payment. This typically occurs in the following scenarios: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 2%"> </td> <td style="vertical-align: top; width: 2%">·</td> <td style="vertical-align: top; width: 96%; text-align: justify">Performance Obligations: Contract assets arise when the company fulfills its performance obligations under a contract before invoicing the customer.</td></tr> <tr> <td> </td> <td style="vertical-align: top">·</td> <td style="text-align: justify">Measurement: Contract assets are measured at the amount of consideration the company expects to receive in exchange for those goods or services.</td></tr> </table> 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. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 2%; text-align: justify"> </td> <td style="vertical-align: top; width: 2%; text-align: justify">·</td> <td style="vertical-align: top; width: 96%; text-align: justify">Recognition of Costs: Costs that relate directly to a contract and are expected to be recovered are recognized as contract costs.</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">·</td> <td style="vertical-align: top; text-align: justify">Amortization: The amortization of contract costs is based on the pattern of transfer of the goods or services to the customer.</td></tr> </table> Accounts Receivables Accounts receivables are recorded at the invoiced amount and presented net of an allowance for credit losses. The allowance reflects management’s estimate of expected credit losses based on historical collection experience, aging of receivables, customer-specific factors, and current and forecasted economic conditions. Allowance for Credit Losses — Accounts Receivables We record client receivables at their face amounts less an allowance for credit losses. The allowance represents our estimate of expected credit losses based on historical experience, current economic conditions and certain forward-looking information. As of April 30, 2026, the Company’s accounts receivables were not impaired. The accounts receivables balance of $8,000 as of April 30, 2026 was subsequently collected in April 2026. Earnings per Share The company adheres to the provision of ASC 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. Basic and diluted loss per common share is the same for all periods presented because the Company had no potentially dilutive securities outstanding.

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

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

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

Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Management believes that there are no critical accounting estimates in these condensed consolidated financial statements. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in GAAP, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2026. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities and other payables and advances from related party approximate their fair values because of the short maturity of these instruments.

Income Taxes Income taxes are provided in accordance with ASC 740, “Accounting for Income Taxes”. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carried forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers,” and applies ASC 340, “Other Assets and Deferred Costs,” for the recognition and measurement of contract costs. The Company recognizes revenue for two distinct service categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 2%; text-align: justify"> </td> <td style="vertical-align: top; width: 2%; text-align: justify">·</td> <td style="vertical-align: top; width: 96%; text-align: justify">Consulting Services: Revenue is recognized at the point in time when consulting services are performed and accepted by the customer, satisfying the performance obligation.</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">·</td> <td style="vertical-align: top; text-align: justify">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.</td></tr> </table> Each of these services meets the criteria for recognition at a point in time when the performance obligations are completed, delivered, and accepted by the customer. All of the Company’s revenue for the nine-month period ended April 30, 2026 was generated from one customer.

Contract Balances Under ASC 606, “Revenue from Contracts with Customers,” the company recognizes contract assets when it has transferred goods or services to a customer but has not yet established a right to payment. This typically occurs in the following scenarios: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 2%"> </td> <td style="vertical-align: top; width: 2%">·</td> <td style="vertical-align: top; width: 96%; text-align: justify">Performance Obligations: Contract assets arise when the company fulfills its performance obligations under a contract before invoicing the customer.</td></tr> <tr> <td> </td> <td style="vertical-align: top">·</td> <td style="text-align: justify">Measurement: Contract assets are measured at the amount of consideration the company expects to receive in exchange for those goods or services.</td></tr> </table> 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. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 2%; text-align: justify"> </td> <td style="vertical-align: top; width: 2%; text-align: justify">·</td> <td style="vertical-align: top; width: 96%; text-align: justify">Recognition of Costs: Costs that relate directly to a contract and are expected to be recovered are recognized as contract costs.</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">·</td> <td style="vertical-align: top; text-align: justify">Amortization: The amortization of contract costs is based on the pattern of transfer of the goods or services to the customer.</td></tr> </table>

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

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

8000

Earnings per Share The company adheres to the provision of ASC 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. Basic and diluted loss per common share is the same for all periods presented because the Company had no potentially dilutive securities outstanding.

NOTE 4 - RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attain adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by the officers, directors, or shareholders. Advances from related party, the Company’s sole officer and director, are intended to provide temporary working capital support to the Company. The advances are unsecured, non-interest bearing, and have not been formalized through a promissory notes or other written loan agreement. As of April 30, 2026, the outstanding amount of Company’s sole officer and director loaned to the Company was $28,481. The loan is non-interest bearing, due upon demand and unsecured.

28481

NOTE 5 - INCOME TAXES The reconciliation of the provision for income taxes at the U.S. statutory rate of 21% for the nine-month period ended April 30, 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zyHHi1QwQxah" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Federal income tax rates)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of the federal income tax rates</td><td> </td> <td colspan="3" id="xdx_49A_20250801__20260430_zCnA7An0kGU9" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_499_20240801__20250430_zbZPltC1lqdc" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zK2g97yE4J77" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Tax benefit at U.S. statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(7,397</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(6,555</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zSjZe3ZX504k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,397</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,555</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_d0_zY4fHJ2PAmF3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Income tax expense (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The tax effects of temporary differences that give rise to significant portions of the net deferred tax assets at April 30, 2026 and 2025 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zHZYNMsaRfCl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="3" id="xdx_492_20260430_z67N8V5HOxzi" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_493_20250430_ziviyCle1vFk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zs74qYniSsl4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zHZ0kHKjKwf6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Net operating loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">7,397</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">6,555</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zJ6kerqGQJg4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Valuation allowance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7,397</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,555</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The Company has approximately $101,907 of net operating losses (“NOL”) carried forward to offset taxable income, if any. These NOLs expire in varying amounts between the nine-month period ended April 30, 2026 and 2025. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management concluded that it is more likely than not that the deferred tax assets will not be realized, based on the Company’s cumulative losses since inception, the absence of a demonstrated history of taxable income, and the insufficient positive evidence to support the realization of deferred tax assets within the carryforward period. Accordingly, the Company has recorded a full valuation allowance against its deferred tax assets for all reporting periods presented.

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zyHHi1QwQxah" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Federal income tax rates)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of the federal income tax rates</td><td> </td> <td colspan="3" id="xdx_49A_20250801__20260430_zCnA7An0kGU9" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_499_20240801__20250430_zbZPltC1lqdc" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zK2g97yE4J77" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Tax benefit at U.S. statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(7,397</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(6,555</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zSjZe3ZX504k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,397</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,555</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_d0_zY4fHJ2PAmF3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Income tax expense (benefit)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-7397

-6555

7397

6555

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zHZYNMsaRfCl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details- Deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="3" id="xdx_492_20260430_z67N8V5HOxzi" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_493_20250430_ziviyCle1vFk" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zs74qYniSsl4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zHZ0kHKjKwf6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Net operating loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">7,397</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">6,555</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zJ6kerqGQJg4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Valuation allowance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7,397</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,555</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

7397

6555

7397

6555

101907

NOTE 6 - CAPITAL STOCK The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share. On March 7, 2023, the Company issued 4,000,000 shares of its common stock at $0.001 per share for total proceeds of $4,000. For the year ended July 31, 2024, the Company issued 3,106,000 shares of its common stock at $0.02 per share for total proceeds of $62,120. As of April 30, 2026 and July 31, 2025, the Company had 7,106,000 and 7,106,000 shares issued and outstanding.

75000000

0.001

4000000

4000

3106000

62120

7106000

NOTE 7 - SEGMENT INFORMATION For the nine-month period ended April 30, 2026 and 2025, the Company operated in one operating and reportable segment. The Company derives all of its revenue from customers located in the United States. The Company does not have any long-lived assets.

false false false false