The pattern of three consecutive late filings (two NT 10-Qs and now an NT 10-K) signals chronic accounting deficiencies and potential going-concern or delisting risk. Monitor for the actual 10-K filing within the 15-day extension period; any further delay or a subsequent restatement would be highly negative.
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Executive Summary
Guru App Factory Corp (GAFC) filed a Form 12b-25 NT 10-K on October 30, 2026, notifying the SEC that it cannot file its annual report for the fiscal year ended July 31, 2026 on time. The stated reason is that the company needs additional time to prepare and review its financial statements. This is the company's third consecutive late filing notice (following NT 10-Qs in June 2026 and December 2025), indicating chronic accounting and reporting problems.
Key Facts
- NT 10-K filed on October 30, 2026 for the fiscal year ended July 31, 2026.
- Reason: additional time needed to prepare and review financial statements.
- The company checked 'No' to Part IV(2), indicating not all required periodic reports have been filed in the preceding 12 months.
- The company checked 'No' to Part IV(3), indicating no anticipated significant change in results of operations.
- This is the third consecutive late filing: prior NT 10-Qs were filed on June 15, 2026 (for period ended April 30, 2026) and December 15, 2025 (for period ended October 31, 2025).
- The filing is signed by Bong Dennis, President, CEO and CFO.
Financial Impact
No financial figures provided in the filing.
Risk Factors
- Repeat late filer with three consecutive NT filings, elevated risk of accounting irregularities or restatement.
- Potential SEC enforcement action or OTC Markets delisting for delinquent reporting.
- No auditor change or restatement mentioned, but the chronic nature of delays suggests deeper operational or financial control issues.
Market Snapshot
Investment Themes
Documents Analyzed
This report is based on 4 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| NT 10-K Filing (Primary) | 0001683168-26-008206 |
| Document: 0001683168-26-008206-index-headers.html | 0001683168-26-008206 |
| Document: 0001683168-26-008206-index.html | 0001683168-26-008206 |
| Document: 0001683168-26-008206.txt | 0001683168-26-008206 |
US Market Status
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