Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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Guru App Factory Corp

CIK 1989788 ·Services · All EDGAR filings ↗

Progression

  1. Revenue recognition change 10-Q
  2. Late filing NT 10-Q +153d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing Filing comparison

Guru App Factory Corp told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. 1 day past the statutory due date.

The registrant’s quarterly report on Form 10-Q for the quarter ended April 30, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require additional time allowed to review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.
Evidence
Anticipates significant change
No
Days past due date
1
Other periodic reports filed
Yes
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The registrant’s quarterly report on Form 10-Q for the quarter ended April 30, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require additional time allowed to review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Revenue recognition change beta Filing comparison

Guru App Factory Corp changed its revenue recognition disclosure

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.
Evidence
New language
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.
Prior filed
2025-07-15
Prior form
10-Q
Similarity
0.314
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

  • 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.

Source filing ↗ Prior filing ↗