GAFC Guru App Factory Corp

Overview and Growth

In fiscal 2025, Guru App Factory Corp recorded $94.50K of revenue, net loss of $43.69K, and an operating cash outflow of $23.04K. At $94.50K, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Revenue was 14.5% above fiscal 2024 revenue of $82.50K, marking a year-over-year increase. The company reported diluted EPS of -$0.01, adding a shareholder-level measure to the absolute income figures considered below. Diluted shares averaged 7.11M; this is the reported share base over which the company’s diluted per-share earnings were spread. Compared with 5.64M diluted shares in fiscal 2024, the current 7.11M base was 25.9% higher. Total assets stood at $0.00, showing the scale of resources supporting revenue, earnings, liquidity, and financing.

Profitability

The bottom-line result was a net loss of $43.69K after operating, financing, tax, and other recognized items. Measured against revenue, the bottom-line deficit represented 46.2% after all recognized items. Before income taxes, the company recorded a loss of $43.69K, bridging the operating result to the final net loss. Pretax margin was -46.2%, reflecting a pre-tax loss equal to 46.2% of revenue. The company recognized $0.00 of income tax for the period, completing the transition from pretax income to net income. The net loss widened to $43.69K from $22.97K in fiscal 2024.

Liquidity and Capital Structure

The company held $0.00 of assets against $1.30K of liabilities and -$1.30K of equity, revealing how the asset base was financed. Equity was negative at -$1.30K, meaning liabilities exceeded the residual book value available to shareholders and weakening balance-sheet resilience. At period end, current assets of $0.00 compared with current liabilities of $1.30K, defining the company’s short-term resource position. Current assets covered only 0.0x of current liabilities, so current liabilities exceeded current assets at period end. The company held $0.00 in cash and equivalents, a narrower liquidity measure than total current assets. Measured only with cash and equivalents, coverage of current liabilities was 0.0%, excluding receivables and other current assets. Total assets were 100.0% lower than fiscal 2024 assets of $68.19K, measuring the company’s own balance-sheet change. Against $42.39K of equity in fiscal 2024, the current book-equity balance moved 103.1% and ended lower. Cash and equivalents were 100.0% lower than fiscal 2024 cash of $23.04K, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

Operating activities used $23.04K of cash, resulting in an operating cash outflow for the year. Cash absorbed by operations decreased from $37.64K in fiscal 2024 to $23.04K.

Based on the annual report for the fiscal year ending Jul 31, 2025. Analysis generated Oct 21, 2026.