GAFCOTCServices-Computer Programming ServicesUS GAAP · USD

Guru App Factory Corp

Guru App Factory Corp. is a Nevada-based development-stage software company that builds and sells mobile applications for iOS and Google Play while also providing software development consulting services. Its revenue comes from third-party app development projects, branded advertising, and consumer transactions such as in-app purchases in its own apps.

Revenue0.1m USD
+14.5 %y/y
Net income-0.0m USD
−90.2 %y/y

Fiscal year 2025 · change from previous year

Development 2024–2025

0.000.020.040.060.080.10m USD2024: 0.08 m USD20242025: 0.09 m USD20250.09
RevenueOperating profit (EBIT)

Business

Share of revenue
Mobile app development and publishing45 %

Development, publishing, and sale of mobile applications on iOS and Google Play, including the company's own apps.

Custom software development35 %

Project-based software development work delivered to third-party customers.

Software consulting services15 %

Consulting across software development, data encryption, and blockchain operations.

Advertising and in-app monetization5 %

Branded advertisements and consumer transactions generated inside owned applications.

Customers

The company sells primarily to small and medium-sized businesses across IT-related sectors, including firms that serve other IT entities. It also monetizes end users through its own applications via ads and in-app purchases, making its customer base a mix of B2B project clients and consumer app users.

SMB IT clients

Small and medium-sized companies in IT that buy software development and consulting services for specific projects.

IT service providers

Companies that provide services to IT entities and outsource development or technical consulting work.

App users / consumers

Users of the company's own mobile applications who generate advertising and in-app purchase revenue.

Encryption and blockchain clients

Customers seeking specialized consulting in data encryption, blockchain operations, and secure software design.

Strategy

Management is focused on building a portfolio of mobile applications while using software development consulting to generate project revenue. The company also emphasizes higher-value niches such as encryption, data protection, and blockchain-related work, which can differentiate it from generic app developers and support future monetization through ads and in-app purchases.

Grow third-party software development revenueShort term

Project delivery is the clearest near-term source of recognized revenue and validates the business model.

Build and monetize owned mobile appsMedium term

Owned apps can create recurring consumer monetization through ads and in-app purchases.

Differentiate through security and blockchain consultingMedium term

Specialized services may improve pricing power and reduce reliance on commoditized app work.

Geography

Guru App Factory Corp. is incorporated in Nevada and appears to operate primarily from the United States, with no disclosed country-by-country revenue split in the excerpts provided. The business is early-stage and service-led, so geography matters mainly through where customers are located and where app distribution platforms reach users rather than through a large manufacturing or physical footprint.

Risks

The company is development-stage, has a going-concern warning, and has not yet established a stable revenue base sufficient to cover operating costs. Revenue is project-driven and can be lumpy, while the small scale of operations makes it sensitive to customer concentration, execution risk, and the need for additional financing.

Sorted by severity
Going-concern and liquidity riskHigh

The company states it has not yet established an ongoing source of revenue sufficient to cover operating costs.

Exposure: May require external financing to continue operations

Revenue volatility from project-based workHigh

Revenue is recognized when software is delivered, so timing of project completion can cause sharp quarterly swings.

Exposure: Quarterly revenue comparability and forecasting

Customer concentration and small-scale execution riskMedium

A limited number of SMB clients can materially affect results if projects are delayed or lost.

Exposure: Third-party software development and consulting

App store and platform dependencyMedium

Distribution and monetization depend on iOS and Google Play policies, rankings, and user behavior.

ExposureOwned app downloadsAdsIn-app purchases

Accounting

Judgemental items
Revenue recognition timing

Revenue is recognized upon fulfillment of performance obligations, so delivery dates directly affect reported sales.

Impact: Can shift revenue between quarters

Going-concern assessment

Management states the company lacks a stable source of revenue sufficient to cover operating costs.

Impact: Signals financing risk and uncertainty around continuity

Related-party financing

Advances from related parties provided operating cash in the quarter ended October 31, 2025.

Impact: Supports liquidity but may not be recurring

Working capital and receivables

Accounts receivable and payables moved materially in the quarter, affecting operating cash flow.

Impact: Can distort cash conversion in a small company

Publicly listed companies with a comparable business focus.

Last updated: 28/04/2026