Glidelogic Corp 10-Q for FY2027 Q1
Glidelogic Corp. (GDLG)
About this 10-Q
Glidelogic Corp filed this 10-Q on June 15, 2026, covering the quarter ended April 30, 2026 (FY2027 Q1).
Headline figures
Quarter ended April 30, 2026, as reported in this filing, compared with the same period a year earlier where the filing states it.
- Revenue
- $0
- compared with $77 a year earlier
- Net loss
- $27.21K
- compared with a net loss of $14.89K a year earlier
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form
For the quarterly period ended
For the transition period from __________ to __________
Registration No.
(Exact name of registrant as specified in its charter)
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| 7371 | ||
State or Other Jurisdiction of |
| IRS Employer |
| Primary Standard Industrial |
Incorporation or Organization |
| Identification Number |
| Classification Code Number |
Tel. (
Email: info@glidelogic.ai
(Address and telephone number of principal executive offices)
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
Yes ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
Large accelerated filer | ☐ | Accelerated filer | ☐ |
Non-accelerated filer | ☒ | Smaller reporting company | |
| Emerging growth company | ||
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date:
GLIDELOGIC CORP.
QUARTERLY REPORT ON FORM 10-Q
TABLE OF CONTENTS
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PART I | FINANCIAL INFORMATION: |
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Item 1. | 1 | |
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| Balance Sheets as of April 30, 2026 (Unaudited) and January 31, 2026 | 2 |
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| Statements of Operations for the three months ended April 30, 2026 and 2025 (Unaudited) | 3 |
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| Statements of Changes in Stockholders’ Equity for the three months ended April 30, 2026 and 2025 (Unaudited) | 4 |
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| Statements of Cash Flows for the three months ended April 30, 2026 and 2025 (Unaudited) | 5 |
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Item 2. | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 13 |
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Item 3. | 19 | |
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Item 4. | 19 | |
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PART II | OTHER INFORMATION: |
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Item 1. | 20 | |
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Item 1A | 20 | |
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Item 2. | 20 | |
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Item 3. | 20 | |
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Item 4. | 20 | |
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Item 5. | 20 | |
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Item 6. | 20 | |
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PART 1 – FINANCIAL INFORMATION
Item 1. Financial Statements
The accompanying interim financial statements of Glidelogic Corp. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission.
The interim financial statements are condensed and should be read in conjunction with the company’s latest annual financial statements.
In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.
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GLIDELOGIC CORP.
BALANCE SHEETS
As of April 30, 2026 and January 31, 2026
| April 30, 2026 |
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ASSETS |
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Current Assets |
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Cash and cash equivalents | $ | $ | ||
Prepaid expense |
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Total Current Assets |
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Fixed Assets |
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Equipment, Website, net |
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Total Fixed Assets |
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Total Assets | $ | $ | ||
LIABILITIES AND STOCKHOLDERS’ EQUITY |
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Current Liabilities |
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Accounts Payable | $ | $ | ||
Loan Payable (to Parent Company) |
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Note Payable – Related Party |
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Total Current Liabilities |
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Total Liabilities |
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Commitments and Contingencies |
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Stockholders’ Equity |
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Common stock, par value $ |
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Additional Paid in Capital |
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Retained Earnings |
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Total Stockholders’ Equity |
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Total Liabilities and Stockholders’ Equity | $ | $ |
See accompanying notes, which are an integral part of these financial statements
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GLIDELOGIC CORP.
STATEMENTS OF OPERATIONS
For the three months ended April 30, 2026, and 2025 (Unaudited)
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REVENUES | $ | $ | ||
Gross Profit |
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OPERATING EXPENSES |
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General and Administrative Expenses |
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TOTAL OPERATING EXPENSES |
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NET LOSS/INCOME FROM OPERATIONS |
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OTHER INCOME |
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NET LOSS BEFORE INCOME TAXES |
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PROVISION FOR INCOME TAXES |
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NET LOSS/INCOME | $ | ( | $ | ( |
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NET LOSS/INCOME PER SHARE: BASIC AND DILUTED | $ | $ | ||
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WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED |
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See accompanying notes, which are an integral part of these financial statements
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GLIDELOGIC CORP.
STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
For the three months ended April 30, 2026, and 2025(Unaudited)
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Shares |
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Balance, January 31, 2025 | $ | $ | $ | ( | $ | ( | |||
Net loss for the three months ended April 30, 2025 |
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Balance, April 30, 2025 | $ | $ | $ | ( | $ | ( | |||
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Balance, January 31, 2026 | $ | $ | $ | ( | $ | ( | |||
Net loss for the three months ended April 30, 2026 |
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Balance, April 30, 2026 | $ | $ | $ | ( | $ | ( | |||
See accompanying notes, which are an integral part of these financial statements
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GLIDELOGIC CORP.
STATEMENTS OF CASH FLOWS
For the three months ended April 30, 2026, and 2025 (Unaudited)
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CASH FLOWS FROM OPERATING ACTIVITIES |
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Net loss | $ | ( | $ | ( |
Adjustments to reconcile net loss to net cash provided by operations: |
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Accounts Payable |
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Depreciation Expense |
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Prepaid Expense |
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CASH FLOWS USED IN OPERATING ACTIVITIES | $ | ( | $ | ( |
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CASH FLOWS FROM INVESTING ACTIVITIES |
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CASH FLOWS FROM INVESTING ACTIVITIES |
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CASH FLOWS FROM FINANCING ACTIVITIES |
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Note Payable – Related Party |
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CASH FLOWS PROVIDED BY FINANCING ACTIVITIES |
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NET CHANGE IN CASH |
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Cash, beginning of period |
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Cash, end of period | $ | $ | ||
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SUPPLEMENTAL CASH FLOW INFORMATION: |
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Interest paid | $ | $ | ||
Income taxes paid | $ | $ |
See accompanying notes, which are an integral part of these financial statements
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GLIDELOGIC CORP.
NOTES TO THE FINANCIAL STATEMENTS
As at April 30, 2026 (Unaudited)
1.ORGANIZATION AND NATURE OF BUSINESS
GLIDELOGIC CORP. (“the Company”) was incorporated in the State of Nevada on December 11, 2020. The Company is an artificial intelligence technology company focused on AI-driven creative content production and related software development and consulting services. As of April 30, 2026, the Company's principal office is located at 8275 S. Eastern Ave. Suite 200-#406, Las Vegas, Nevada, United States. The Company engages with customers and vendors both within and outside of the United States.
2.GOING CONCERN
The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), which contemplate continuation of the Company as a going concern. The Company had $0 revenues for the three months ended April 30, 2026. The Company has had no income in current year and has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period. As of April 30, 2026, the Company also had negative working capital and incurred net cash used in operating activities, primarily driven by continued AI development expenditures, and general corporate operating costs. These activities currently require the use of cash resources without providing offsetting revenue. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern.
Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. Considering management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.
3.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation
The accompanying financial statements have been prepared in accordance with GAAP and should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K for the year ended January 31, 2026, and not indicative of future results.
The Company’s year-end is January 31.
Use of Estimates
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Cash and Cash Equivalents
The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
Income Taxes
Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for deferred tax assets that, based on available evidence, are not expected to be realized.
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Fair Value of Financial Instruments
ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2026.
The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash and related party loan payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.
Accounts Receivable and Expected Credit Loss
In accordance with ASC 326, "Measurement of Credit Losses on Financial Instruments", accounts receivable are recognized upon delivery of goods or services. The Company adopts the Current Expected Credit Loss (CECL) model, which necessitates the recognition of expected credit losses over the life of the asset. This model incorporates historical data, current conditions, and reasonable future forecasts. Accounts deemed uncollectible are written off against the allowance for doubtful accounts. As of April 30, 2026, the Company has assessed its accounts receivable for impairment under the CECL model and has made appropriate adjustments in line with GAAP standards.
Stock-Based Compensation
On November 6, 2024, Glidelogic Corp. filed a Form S-8 with the U.S. Securities and Exchange Commission (SEC) to announce the issuance of 2,000,000 shares of common stock as service shares. As of April 30, 2026, a total of 28 individuals have received 200 bonus shares each, amounting to an aggregate of 5,600 shares. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Fixed Assets
Equipment is stated at cost, net of accumulated depreciation. The cost of equipment is depreciated using the straight-line method over five years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals, and replacements that increase the equipment's useful life are capitalized. Equipment sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income.
Revenue Recognition
The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. ASC 606 adoption is on February 1, 2018. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
GLIDELOGIC CORP. recognizes revenue in accordance with this core principle by applying the following steps:
Step 1: Identifying the contract(s) with the customer.
Step 2: Identifying the performance obligation to satisfy the contract.
Step 3: Determining the transaction price.
Step 4: Allocate the transaction price to the performance obligations in the contract.
Step 5: Revenue recognition.
The Company's revenues are bifurcated into two categories: software and services including commission or rebates derived from providing such services. Revenues from software are recognized at a point-in-time as ownership is transferred to the customer at a distinct point in time, in accordance with the terms of the contract. For services, revenue is recognized over time as the services are rendered and milestones are achieved, pursuant to the terms specified in the service agreement. Revenue related to commissions and rebates is recognized after the end of the reporting quarter during which the related services are provided. The determination of commission and rebate amounts is contingent upon the aggregate transaction data for the completed quarter, such as the total amount spent by each client. As a result, these amounts are typically
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calculated and finalized in the subsequent quarter, or later, depending on the timing of data reconciliation and processing by the platform and its primary agency.
The Company shall not be liable for any failure to perform its obligations, whether related to software or services, if such failure is due to circumstances beyond its reasonable control. Any liability of the Company shall be limited to the total of all amounts paid by the customer for software and/or services under the contract.
Payment Terms: The Company plans to collect payment from customers prior to transferring ownership of the software and may require deposits from customers at the time an order is placed. When deposits are collected prior to transferring ownership of the software, the Company recognizes deferred revenue until the transfer is made. Similarly, for services, the Company may require an upfront retainer or periodic payments, as outlined in the service agreement. Any prepaid amounts for services will be recognized as deferred revenue until the services are rendered. The Company plans to collect payment from customers prior to transferring ownership of the software and may require deposits from customers at the time an order is placed. When deposits are collected prior to transferring ownership of the software, the Company recognizes deferred revenue until the transfer is made. Similarly, for services, the Company may require an upfront retainer or periodic payments, as outlined in the service agreement. Any prepaid amounts for services will be recognized as deferred revenue until the services are rendered. For commission and rebate revenue, payments are typically received after the commission and rebate amounts are determined. Depending on the speed of processing by the paying party, the Company generally receives these payments in the quarter following the quarter in which the related services were provided.
As for Nonmonetary Exchange Contracts, the Company accepts barter contracts and recognizes any revenue originating from such contracts, whether related to software or services, if a barter agreement is made between both parties.
Recent Accounting Pronouncements
We have reviewed all the recently issued, but not yet effective and thus not disclosed here, accounting pronouncements and we do not believe any of those pronouncements will have a material impact on the Company’s financial position, results of operations or cash flows.
In November 2023, the FASB issued ASU 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." This update requires public companies, including single-reportable segment entities, to provide enhanced disclosures about significant segment expenses and other segment items. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods beginning after December 15, 2024. The Company operates as a single-reportable segment and has adopted this standard. The adoption did not have a material impact on the Company’s financial statements but may affect the nature and extent of disclosures in future periods.
In December 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures." This standard enhances the transparency and decision usefulness of income tax disclosures, primarily through improvements to rate reconciliation and income taxes paid disclosures. The standard is effective for fiscal years beginning after December 15, 2024. The Company has adopted this standard and the adoption did not have a material impact on its financial statements, but it may require additional disclosures in future filings.
Segment Reporting
The Company operates as a single operating and reportable segment. Management reviews financial performance and allocates resources on a consolidated basis. The Company’s Chief Operating Decision Maker (CODM) is its Chief Executive Officer, who evaluates financial performance and allocates resources based on consolidated operating results. As such, the Company has determined that it operates as one reportable segment under ASC Topic 280, Segment Reporting.
The measure of segment profitability used by the CODM is operating income (loss) as presented in the accompanying Statements of Operations. The most significant expense categories regularly reviewed by the CODM in evaluating this measure include:
·General and administrative expenses, which include corporate overhead, legal & professional services, software and infrastructure costs, and administrative support;
·Research and development expenses, consisting of internal and outsourced AI product development, algorithmic testing, and software prototyping activity; and
·Marketing and content-production expenses, including costs incurred for AI-driven e-commerce operations, content creation, and vendor-produced promotional materials.
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Items excluded from the CODM’s measure of segment profit or loss include interest income or expense, income taxes, and any non-recurring or infrequent items. These excluded items were not material for the periods presented.
The CODM does not review segment asset information when assessing performance or making operating decisions. Accordingly, the Company does not report segment assets. As a single-segment entity, all revenues, expenses, long-lived assets, and cash flows are attributed to the consolidated Company.
Basic Income (Loss) Per Share
The Company computes income (loss) per share in accordance with ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2026, there were no potentially dilutive debt or equity instruments issued or outstanding.
4.FIXED ASSETS
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Depreciation |
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Net book value |
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5.RELATED PARTY TRANSACTIONS
In terms of related party transactions, Streamline and Glidelogic Corp. share the same ultimate controlling persons – Mr. Dapeng Ma and Mr. Yitian Xue. While they hold majority interest in Streamline, together they own 100% of Star Success Business, LLC (SSB), which owns 75% of Glidelogic’s interest.
On February 1, 2026, Glidelogic executed separate Promissory Note Amendments with Streamline, Dapeng Ma, Yitian Xue, and Star Success Business extending the maturity date of each loan to January 31, 2027. Under the amended terms, all outstanding loans will remain interest-free until January 31, 2027. Thereafter, a simple annual interest rate of 3% will apply, calculated on a 365-day year basis. Interest will begin accruing from February 1, 2027, until the loan is repaid. The terms may be renegotiated upon mutual agreement.
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The related party transactions are as follows:
a.For of the three months ended April 30, 2026, Streamline USA, Inc. has made no additional loan to GDLG since fiscal year ended January 31, 2026. The Note Payable balance to Streamline is $104,563, no repayment was made during this period.
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance January 31, 2026 | $ | 2027/02/01 | |
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Total Loan Amount as of 04/30/2026 | $ |
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b.For the three months ended April 30, 2026, Mr. Dapeng Ma (director of the Company) loaned $20,600 to the Company as listed below. With the $9,300 Note Payable balance to Mr. Ma on January 31, 2026, the total Note Payable to Mr. Ma is $29,900 as of April 30, 2026, no repayment was made during this period.
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance January 31, 2026 | $ |
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2026/02/23 | Loan to GDLG | $ | 2027/02/01 |
2026/02/27 | Loan to GDLG | $ | 2027/02/01 |
Total Loan Amount as of 04/30/2026 | $ |
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c.For the three months ended April 30, 2026, Mr. Yitian Xue (director of the Company) loaned $22,646 to the Company as listed below, also two correction entries as prior period adjustment totaling $366 have been booked to reduce Mr. Xue’s loan amount. With the $9,300 Note Payable balance to Mr. Xue on January 31, 2026, the total Note Payable to Mr. Xue is $31,580 as of April 30, 2026.
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance January 31, 2026 | $ |
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2026/02/02 | Loan to GDLG | $ | 2027/02/01 |
2026/02/02 | Loan to GDLG | $ | 2027/02/01 |
2026/02/04 | Loan to GDLG | $ | 2027/02/01 |
2026/03/05 | Loan to GDLG | $ | 2027/02/01 |
2026/03/06 | Loan to GDLG | $ | 2027/02/01 |
2026/03/18 | Loan to GDLG | $ | 2027/02/01 |
2026/03/14 | Loan to GDLG | $ | 2027/02/01 |
2026/03/17 | Loan to GDLG | $ | 2027/02/01 |
2026/04/01 | Loan to GDLG | $ | 2027/02/01 |
2026/04/02 | Loan to GDLG | $ | 2027/02/01 |
2026/04/05 | Loan to GDLG | $ | 2027/02/01 |
2026/04/06 | Loan to GDLG | $ | 2027/02/01 |
2026/04/22 | Loan to GDLG | $ | 2027/02/01 |
2026/04/24 | Loan to GDLG | $ | 2027/02/01 |
2026/04/24 | Loan to GDLG | $ | 2027/02/01 |
2026/04/27 | Loan to GDLG | $ | 2027/02/01 |
2026/04/28 | Loan to GDLG | $ | 2027/02/01 |
2026/04/30 | Adj. to 2025/06/30 AWS Payment | ($ | 2027/02/01 |
2026/04/30 | Adj. to 2025/07/31 AWS Payment | ($ | 2027/02/01 |
Total Loan Amount as of 04/30/2026 | $ |
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d.As of April 30, 2026, parent company Star Success Business, LLC still has an inter-company loan agreement with GDLG. The total principal loan amount from SSB to GLDG is $5,000 as shown in the table below, no repayment was made during this period.
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance January 31, 2026 | 2027/02/01 | ||
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Total Loan Amount as of 04/30/2026 | $ |
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6.COMMON STOCK
The Company has
On November 6, 2024, the Company filed a Form S-8 with the U.S. Securities and Exchange Commission (SEC) to announce the issuance of 2,000,000 shares of common stock as service shares. As of April 30, 2026, a total of 28 individuals has each received 200 bonus shares, amounting to an aggregate of 5,600 shares. The total cost basis of these shares is $4,756, determined based on the fair market value of the stock on the respective grant dates. No service shares were issued in FY 2026 and thus far in FY 2027.
As of April 30, 2026, there were
7.COMMITMENTS AND CONTINGENCIES
From time-to-time, the Company is subject to various litigation and other claims in the normal course of business. The Company establishes liabilities in connection with legal actions that management deems to be probable and estimable (if any). No such event or amounts have been accrued in the financial statements with respect to any litigation or other claim matters.
8.INCOME TAXES
The Company adopted the provisions of uncertain tax positions as addressed in ASC 740 “Income Taxes” (“ASC 740”). As a result of the implementation of ASC 740, the Company recognized no increase in the liability for unrecognized tax benefits. As of April 30, 2026, the Company had net operating loss carry forwards of approximately $
Future tax benefits which may arise because of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.
The income tax valuation allowance as of April 30, 2026, was approximately $
The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of April 30, 2026. All tax years since inception remain open for examination by taxing authorities.
The provision for Federal income tax consists of the following:
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| April 30, 2026 |
| January 31, 2026 |
Non-current deferred tax assets: |
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Net operating loss carry forward | $ | ( | $ | ( |
Valuation allowance | $ | $ | ||
Net deferred tax assets | $ | $ |
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The Company’s effective tax rate differs from the U.S. federal statutory rate of 21% primarily due to the full valuation allowance recorded against its deferred tax assets. The actual tax benefit at the expected rate of 21% does not differ from the expected tax benefit for the three months ended April 30, 2026, as follows:
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| April 30, 2026 |
| January 31, 2026 |
Computed “expected” tax expense (benefit) | $ | ( | $ | ( |
Change in valuation allowance | $ | $ | ||
Actual tax expense (benefit) | $ | $ |
The related deferred tax benefits for the above unused tax losses have not been fully recognized as it is not reasonably certain that they will be realized. Management has evaluated tax positions in accordance with ASC 740 and has not identified any significant tax positions, other than those disclosed.
9.SUBSEQUENT EVENTS
Subsequent to April 30, 2026, Mr. Dapeng Ma provided additional funding to the Company through bank transfer. The total amount of such funding was $500 in May and $1,000 in June, 2026. As a result, the Company’s outstanding loan payable to Mr. Ma was $31,400 as of June 10, 2026.
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ITEM 2. MANAGEMENT’ DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
A CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
This prospectus contains forward-looking statements which relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled “Risk Factors,” that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.
While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.
DESCRIPTION OF BUSINESS
GENERAL
Business Overview: AI-Native Creative Content Production & IP Monetization
Glidelogic Corp. is an artificial intelligence technology company focused on AI-powered creative content production and intellectual property monetization. We leverage our proprietary AI development capabilities to build specialized content generation engines that automate high-value creative tasks across three strategic verticals: AI-assisted literary creation, AI-powered visual content production (manga/comics), and AI-driven social media content generation. As of January 31, 2026, our business address is 8275 S. Eastern Ave. Suite 200-#406, Las Vegas, Nevada 89123. Our phone number is (310) 397-2300. We expect we may fail to achieve profitability which may result in ceasing operations due to lack of funding.
Our company operates alongside Propaganda GEM Inc. ("PGEM"), a Hollywood entertainment marketing firm established in 1991, under shared executive management. PGEM's global entertainment marketing network, brand partnership relationships, and IP monetization expertise serve as the commercial foundation for our AI-generated content distribution and monetization strategy. The Company's two full-time employees are Mr. Dapeng Ma, who also serves as CEO of PGEM, and Mr. Yitian Xue, the Company's CEO, who oversees technology development and public company compliance. This lean executive structure reflects the Company's design as an AI-native, capital-efficient development platform, with PGEM's operational team providing support as needed.
Our diversified product portfolio includes:
1.NovaGen AI (AI Literary Creation Engine)
NovaGen is our proprietary AI novel generation engine featuring a four-stage production pipeline: narrative structure generation, chapter expansion, consistency review, and stylistic refinement. The engine has produced its first commercially published AI-assisted novel, The Thirteenth Proposal (approximately 80,000 English words / 140,000 Chinese characters), currently available on Amazon Kindle. This validates the Company's end-to-end capability from concept to commercial publication.
2.AI Visual Content Production (Manga/Comics)
We are developing AI-powered tools for vertical-format manga and comic short drama ("漫剧") production, covering the workflow from script to storyboard, character design, scene rendering, voice synthesis, editing, and subtitling. This segment targets the rapidly growing short-form visual content market on platforms such as TikTok, YouTube Shorts, and Douyin.
3.AI Social Media & E-Commerce Content Engine
As an authorized TikTok Shop Partner (TSP), we deploy AI-generated content to drive gross merchandise value (GMV) for cross-border merchants. This division has historically achieved profitability by utilizing AI to optimize livestream scripts, virtual avatar creation, and short-video production. We intend to scale our AI content generation infrastructure to service a broader client base across social commerce platforms.
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4.ResearchMind (AI Research Assistant)
An AI-powered research assistant for the academic community. Following its global launch on August 15, 2025, it achieved near-SOTA benchmark scores (8.8–9.0) in independent evaluations. Revenue is currently derived from early-access users through a SaaS subscription model.
Intellectual Property: The Company holds U.S. Patent No. 11,909,879 B2 for customized NFT technology that encodes copyright content with user information, directly supporting copyright verification and protection for AI-generated creative works.
Operational Model: To maximize capital efficiency, Glidelogic operates as a fully distributed, remote-first organization. The Company's lean structure is by design — it was established as a capital-efficient AI development platform, with all research and development efforts directed toward AI-driven creative content production in anticipation of future commercial integration with PGEM's entertainment marketing and IP monetization capabilities.
REVENUE
Strategic Realignment to AI-Native Creative Content Production
The Company has refined its revenue model to focus on AI-powered creative content production and IP monetization. We have discontinued non-core legacy initiatives related to proprietary cryptocurrency trading and general fintech consulting to mitigate regulatory risk and concentrate resources on our core AI creative technology stack. Our revenue structure is driven by proprietary AI content generation engines integrated with the commercial distribution capabilities of our affiliated entertainment marketing network.
The Company's plan for revenue generation consists of four synergistic streams:
1.AI Literary Creation Revenue (NovaGen)
Revenue Model: We generate revenue through multiple channels: direct sales of AI-assisted novels on platforms such as Amazon Kindle Direct Publishing (KDP), Webnovel, and Qidian (起点中文网); subscription and per-use fees for the NovaGen creation tools; and IP licensing for adaptation into other media formats (film, television, animation, merchandise).
Current Status: The Company has validated its end-to-end publishing capability with the commercial release of The Thirteenth Proposal. We intend to scale from single-title proof-of-concept to a repeatable production pipeline capable of generating multiple commercial-grade novels across genres.
IP Monetization: Through PGEM's established relationships with major entertainment studios and brand partners, high-performing literary IPs may be developed into film/TV adaptations, brand integrations, and multi-language global distribution — monetization channels that are typically inaccessible to standalone AI writing tool companies.
2.AI Visual Content & Manga/Comics Revenue
Revenue Model: Revenue is derived from CPS (Cost-Per-Sale) distribution of completed manga/comic short dramas on platforms such as Douyin, Kuaishou, TikTok, and YouTube Shorts; full IP lifecycle operations (novel → manga → animation → merchandise); and brand integration within visual content leveraging PGEM's brand partnership network.
Competitive Advantage: PGEM's thirty-year track record in brand integration (product placement, brand activation, celebrity partnerships) provides a direct revenue channel: brands pay for integration within AI-generated visual content, a revenue source unavailable to traditional short-video creators.
3.AI E-Commerce & Social Media Content Revenue (TikTok & Social Commerce)
Revenue Model: As an authorized TikTok Shop Partner (TSP), the Company earns service commissions and performance fees by deploying our AI Content Engines to automate livestream scripts, generate virtual avatars, and optimize ad placement for cross-border merchants.
Operational Efficiency: This segment has historically achieved profitability by leveraging AI to minimize human labor costs. We plan to scale this revenue stream by expanding our automated content generation infrastructure to service enterprise clients with bulk content needs.
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4.Proprietary AI Toolset Revenue (ResearchMind & Internal Platform)
Revenue Model: Revenue Model: ResearchMind, our AI-powered research and analysis platform, was initially launched as a public SaaS product and achieved near-SOTA benchmark scores (8.8–9.0) in independent evaluations, validating its core AI capabilities. Following this public validation phase, the Company intends to transition ResearchMind into a proprietary internal tool available exclusively to cooperative members, enhancing the value proposition of membership and strengthening member retention. Revenue from this tool will be generated through membership fees within the cooperative structure rather than public subscription.
Future Revenue Outlook: Management anticipates revenue growth will be driven by scaling our validated AI creative content verticals and unlocking the IP monetization potential of our content library through PGEM's global entertainment network. While historical revenue has been constrained by limited working capital, the deployment of raised capital is expected to enable significant commercial scaling across both our content production (NovaGen, visual content) and service (E-Commerce) divisions. The transition of proven tools such as ResearchMind into member-exclusive offerings is expected to create a dual-layer revenue structure — platform-level membership fees combined with content-level monetization — providing greater revenue resilience.
MARKETING
Integrated AI-Native Creative Content Marketing Strategy
The Company's marketing strategy is unified under a single framework centered on AI-powered creative content production and IP monetization. Rather than marketing disparate consulting services, we focus on promoting our proprietary AI content generation engines and the resulting creative output across specific vertical applications: literary creation, visual content production, e-commerce content, and member-exclusive tools.
To date, our growth has been primarily organic ("Product-Led Growth"), constrained by limited working capital. We intend to utilize financing proceeds to transition from this validation phase to active commercial scaling. A primary use of proceeds will be to establish our first formal marketing budget, specifically to amplify creator recruitment for our cooperative platform and to scale the merchant base for our AI E-Commerce solutions.
Segment-Specific Marketing Strategies
1.AI Literary Creation (NovaGen)
Proof-of-Publication Marketing: The commercial availability of The Thirteenth Proposal on Amazon Kindle serves as our primary marketing asset — demonstrating that our AI engine can produce a full-length, market-ready novel. We leverage this published proof-of-concept to recruit creators who wish to use NovaGen's four-stage pipeline to produce their own works.
Creator Community Building: We target aspiring and mid-tier writers who lack the time or resources to complete long-form manuscripts. By offering a validated production pipeline that has already delivered a published result, we convert interest into active platform adoption.
2.AI Visual Content & Manga/Comics
IP-to-Visual Conversion Demonstration: We market the manga/comics production capability by showcasing the conversion of existing NovaGen-generated literary IPs into visual short dramas. This cross-format demonstration attracts both writers seeking visual adaptation and visual creators seeking AI-assisted production tools.
Brand Integration as Marketing Channel: Through PGEM's brand partnership network, completed visual content pieces that incorporate brand integrations serve a dual purpose — they generate revenue while simultaneously demonstrating the platform's commercial viability to prospective creators and brand partners. PGEM's thirty-year track record in entertainment marketing (collaborations with Marvel, Disney, Warner, Paramount, and others) provides credibility that standalone AI content platforms cannot replicate.
3.AI E-Commerce & Social Media Content (TikTok & Social Commerce)
Solution Selling to Merchants: Instead of marketing as a traditional agency, we market our AI Content Generation Infrastructure to cross-border merchants, highlighting our ability to automate livestream scripts and generate virtual avatars to lower their customer acquisition costs (CAC).
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Performance Demonstration: We use case studies of our own profitable e-commerce operations — where AI content drove GMV — to attract enterprise clients looking for automated store management solutions on platforms like TikTok.
4.Cooperative Membership & Proprietary Tools (ResearchMind)
Exclusivity-Driven Recruitment: Following ResearchMind's public validation phase (near-SOTA benchmark scores of 8.8–9.0), the tool's transition to a member-exclusive offering creates a natural marketing hook: publicly demonstrated capability available only through cooperative membership. This "validated then privatized" approach — prove the tool's value in public, then make it exclusive — serves as a membership acquisition engine.
PGEM's Role in Marketing: Propaganda GEM's global entertainment marketing network (offices in Los Angeles, Geneva, and Tokyo) provides distribution and partnership channels that function as an organic marketing amplifier. When PGEM integrates AI-generated content into its brand client campaigns, each placement simultaneously demonstrates our technology's commercial value to a wider audience of potential creators, brand partners, and institutional investors — at no additional marketing cost to the Company.
COMPETITION
Strategic Positioning: Vertical Integration vs. Point Solutions
We operate at the intersection of the highly competitive artificial intelligence sector and the rapidly evolving creative content industry. Rather than competing directly with foundational model providers (such as OpenAI, Google, or Anthropic) in the capital-intensive race to train Large Language Models (LLMs), or with standalone AI writing tools (such as ChatGPT, NovelAI, or Jasper) that offer general-purpose text generation, we position ourselves as a vertically integrated AI creative content production and monetization platform.
Our core competitive differentiation is the combination of three elements that, to our knowledge, no single competitor currently replicates: (1) proprietary AI content generation engines purpose-built for commercial creative production, (2) an established entertainment marketing and IP monetization network with over thirty years of industry relationships, and (3) a public company framework providing access to capital markets. We believe this integrated structure creates a competitive advantage that is structural rather than merely technological.
Competitive Landscape by Segment
1.AI Literary Creation Sector (NovaGen)
Competitors: General-purpose AI writing assistants (ChatGPT, Claude), specialized AI novel tools (NovelAI, Sudowrite), and traditional self-publishing platforms (Amazon KDP).
Our Competitive Advantage: Unlike general-purpose AI tools that generate text without narrative architecture, NovaGen employs a four-stage production pipeline specifically designed for long-form commercial fiction. Our competitive edge extends beyond the tool itself: through PGEM's entertainment network, successful literary IPs can access film/TV adaptation, brand integration, and global distribution channels — a monetization pathway unavailable to users of standalone writing tools. Additionally, the cooperative structure provides a continuous feedback loop from hundreds of active creators, generating proprietary training data on narrative quality, reader engagement, and commercial performance that improves the engine over time.
2.AI Visual Content & Manga/Comics Sector
Competitors: AI image generation tools (Midjourney, DALL-E, Stable Diffusion), traditional animation studios, and MCN agencies.
Our Competitive Advantage: Standalone AI image tools generate individual images but lack end-to-end production pipeline capabilities for serialized visual content. We compete by offering a complete workflow from script to finished short drama, maintaining character and visual consistency across episodes — a critical requirement that general image generators cannot reliably achieve. PGEM's brand integration expertise provides a revenue channel (brand placement within visual content) that neither AI tool companies nor traditional MCN agencies can offer at comparable scale and quality.
3.AI E-Commerce & Social Media Content Sector
Competitors: Traditional MCN agencies (labor-intensive), generic marketing software, and emerging AI content generation startups.
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Our Competitive Advantage: Unlike traditional agencies that rely on human talent management, we compete via automated content infrastructure. By using AI to generate livestream scripts, virtual avatars, and optimized ad placements, we achieve significantly higher operating margins and scalability than service-based competitors. Our status as an authorized TikTok Shop Partner (TSP) provides platform-level access that newer entrants must earn independently.
4.AI Research & Analysis Sector (ResearchMind)
Competitors: Traditional citation management software, general-purpose AI chatbots, and academic search engines.
Our Competitive Advantage: ResearchMind utilizes a proprietary RAG (Retrieval-Augmented Generation) architecture to minimize hallucinations, validated by independent evaluations showing near-SOTA benchmark scores (8.8–9.0). Following its public validation phase, the planned transition to a member-exclusive tool transforms ResearchMind from a competitive SaaS product into a membership acquisition and retention asset — reducing direct competitive exposure while increasing the value proposition of our cooperative platform.
Operational Competitive Advantage: Our most significant structural barrier against smaller competitors is our capital-efficient operating model. By utilizing a fully distributed, remote-first organization and leveraging our own AI tools for internal operations, we maintain a significantly lower burn rate than traditional software or content companies. This allows us to sustain operations and continue R&D innovation even during periods of capital constraint. Furthermore, the cooperative model itself creates a competitive moat: as membership grows, the collective creative data generated by hundreds of active creators continuously improves our AI engines — a self-reinforcing advantage that single-user tools cannot replicate.
EMPLOYEES; IDENTIFICATION OF CERTAIN SIGNIFICANT EMPLOYEES.
We are a start-up company and currently have two employees: our president, Mr. Dapeng Ma, and our CEO, Mr. Yitian Xue, both were appointed as a director of the Company on May 15, 2023. Mr. Ma and Mr. Xue will jointly oversee the day-to-day operations of the company.
We intend to hire employees on an as needed basis.
INSURANCE
We do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance, if we had a party of a legal action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations.
OFFICES
As of April 30, 2026, the Company’s principal executive office is located at 8275 S. Eastern Ave., Suite 200-#406, Las Vegas, Nevada 89123.
GOVERNMENT REGULATION
We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to our business in any jurisdiction which we would conduct activities. We do not believe that regulations will have a material impact on the way we conduct our business.
LEGAL PROCEEDINGS
There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.
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MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Certain statements contained in this prospectus, including statements regarding the anticipated development and expansion of our business, our intent, belief or current expectations, primarily with respect to the future operating performance of the Company and the products we expect to offer and other statements contained herein regarding matters that are not historical facts, are “forward-looking” statements. Future filings with the Securities and Exchange Commission, future press releases and future oral or written statements made by us or with our approval, which are not statements of historical fact, may contain forward-looking statements, because such statements include risks and uncertainties, actual results may differ materially from those expressed or implied by such forward-looking statements.
RESULTS OF OPERATIONS
For the three months ended April 30, 2026, Glidelogic generated $0 in revenue, compared to $77 of revenue for the same period in 2025. The decrease was primarily due to limited revenue-generating activities during the current quarter as the Company continued to focus on developing and refining its AI-driven platforms and solutions.
For the three months ended April 30, 2026, we incurred operating expenses of $27,212, compared to $14,967 for the same period in 2025. The increase in operating expenses was primarily attributable to higher professional fees, mainly due to the timing and increase of annual audit fees, as well as education and training expenses related to AI development and increased R&D costs associated with developing various AI-powered applications and platforms.
Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.
Currently efforts are focused on enhancing revenue generation based on the business plan detailed in this report. We expect we may require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity.
LIQUIDITY AND CAPITAL RESOURCES
As of April 30, 2026, our total assets were $18,469. Total assets were comprised of $16,081 in current assets and $2,388 in fixed assets, compared to total assets of $5,196 as of January 31, 2026, which included $2,703 in current assets and $2,493 in fixed assets.
As of April 30, 2026, our current liabilities were $171,593 and our stockholders’ equity was $(153,124), compared to current liabilities of $131,108 and stockholders’ equity of $(125,912) as of January 31, 2026..
CASH FLOWS FROM OPERATING ACTIVITIES
For the three months ended April 30, 2026 net cash flows used in operating activities was $42,804.
For the three months ended April 30, 2025 net cash flows used in operating activities was $36,612.
The increase in cash used in operating activities was primarily attributable to increased professional fees and costs associated with product development.
CASH FLOWS FROM INVESTING ACTIVITIES
For the three months ended April 30, 2026 we have generated $0 in investing activities.
For the three months ended April 30, 2025 we have generated $0 in investing activities.
CASH FLOWS FROM FINANCING ACTIVITIES
For the three months ended April 30, 2026 net cash flows provided by financing activities was $42,880.
For the three months ended April 30, 2025 net cash flows provided by financing activities was $34,554.
The increase in cash provided by financing activities was primarily attributable to increased funding from related party loans used to support the Company’s operations during the year.
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The Company’s cash flow change in Q1 remained relatively steady compared to prior quarters but it still heavily relied on the Company’s controlling shareholders and related party loans. Pursuant to the provisions of the One Big Beautiful Bill Act, and the newly enacted IRC Section 174A, the Company is permitted to immediately expense domestic research and experimental (R&D) expenditures for tax years beginning after December 31, 2024. Starting in Q2, the Company has taken on this opportunity to increase its R&D activity on Ai application development, which increased the cash flows used by operating activities.
Between November 8, 2024 and December 4, 2024, a total of 28 individuals have received 200 bonus shares each, amounting to an aggregate of 5,600 shares. The total cost basis of these shares is $4,756, determined based on the fair market value of the stock on the respective grant dates. This transaction was recognized as an expense on the income statement but did not impact the Company's cash flow, as it was a non-cash equity issuance. No additional services shares were issued in FYE 2026 or current quarter. As a result, as of April 30, 2026, there were a total of 66,599,350 shares of common stock issued and outstanding.
OFF-BALANCE SHEET ARRANGEMENTS
We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
None
ITEM 4. CONTROLS AND PROCEDURES
Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.
An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of April 30, 2026. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.
Changes in Internal Controls over Financial Reporting
There was no change in the Company’s internal control over financial reporting during the quarterly period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
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PART II. OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
There are no pending legal proceedings to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company.
ITEM 1A. RISK FACTORS
None
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
None
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None
ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS
None
ITEM 5. OTHER INFORMATION
None
ITEM 6. EXHIBITS
The following exhibits are included as part of this report by reference:
31.1 |
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Las Vegas, Nevada, on June 15, 2026.
| GLIDELOGIC CORP. | ||
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| By: | /s/ Yitian Xue | |
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| Name: | Yitian Xue |
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| Title: | Chief Executive Officer / Chief Financial Officer |
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EXHIBIT 31.1
CERTIFICATIONS
I, Yitian Xue, certify that:
1. | I have reviewed this quarterly report of Glidelogic Corp.; |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. | The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in the Exchange Act Rules 13a-15(f) and 15d – 15(f)) for the registrant and have: |
| a) | Designed such disclosure controls and procedures, or caused such controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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| b) | Designed such internal controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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| c) | Evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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| d) | Disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. | The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing equivalent functions): |
| a) | All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and, |
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| b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: June 15, 2026 | By: | /s/ Yitian Xue |
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| Yitian Xue |
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| Chief Executive Officer / Chief Financial Officer |
EXHIBIT 31.2
CERTIFICATIONS
I, Yitian Xue, certify that:
1. | I have reviewed this quarterly report of Glidelogic Corp.; |
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2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
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3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
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4. | The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in the Exchange Act Rules 13a-15(f) and 15d – 15(f)) for the registrant and have: |
| a) | Designed such disclosure controls and procedures, or caused such controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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| b) | Designed such internal controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| c) | Evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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| d) | Disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. | The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing equivalent functions): |
| a) | All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and, |
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| b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: June 15, 2026 | By: | /s/ Yitian Xue |
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| Yitian Xue |
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| Chief Financial Officer / Chief Financial Officer |
EXHIBIT 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report on Form 10-Q for the period ended April 30, 2026 of Glidelogic Corp., a Nevada corporation (the “Company”), as filed with the Securities and Exchange Commission on the date hereof (the “Transition Report”), I, Yitian Xue, Chief Executive Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
1. The Quarterly Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities and Exchange Act of 1934, as amended; and
2. The information contained in this Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company.
Date: June 15, 2026 | By: | /s/ Yitian Xue |
|
| Yitian Xue |
|
| Chief Executive Officer / Chief Financial Officer |
EXHIBIT 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report on Form 10-Q for the period ended April 30, 2026 of Glidelogic Corp., a Nevada corporation (the “Company”), as filed with the Securities and Exchange Commission on the date hereof (the “Transition Report”), I, Yitian Xue, Chief Financial Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
1. The Quarterly Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities and Exchange Act of 1934, as amended; and
2. The information contained in this Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company.
Date: June 15, 2026 | By: | /s/ Yitian Xue |
|
| Yitian Xue |
|
| Chief Financial Officer / Chief Financial Officer |