Guru App Factory is a very early-stage Nevada-incorporated company that develops mobile apps and provides software development consulting services. On the app side, Guru App Factory builds apps for iOS and Google Play, generating revenue from in-app purchases and branded advertising, as well as custom app development for clients. On the consulting side, Guru App Factory advises small and medium-sized businesses on software development, data encryption, and blockchain. In practice, all revenue is project-based and non-recurring — Guru App Factory earns fees when it delivers a finished app or completes consulting work, with no subscription or licensing revenue. The company currently has a single employee (its CEO) and generated all of its FY25 revenue from just two customers, making it highly exposed to customer concentration. Guru App Factory is not profitable, and its auditors have flagged substantial doubt about its ability to continue as a going concern.