Glidelogic Corp 10-K for FY2026
Glidelogic Corp. (GDLG)
About this 10-K
Glidelogic Corp filed this 10-K on April 27, 2026, covering the fiscal year ended January 31, 2026 (FY2026).
Headline figures
Fiscal year ended January 31, 2026, as reported in this filing, compared with the same period a year earlier where the filing states it.
- Revenue
- $77
- down 99.8% from $33.56K a year earlier
- Net loss
- $93.4K
- compared with a net loss of $27.44K a year earlier
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form
For fiscal year ended
For the transition period from __________ to __________
Commission file number
(Exact name of registrant as specified in its charter)
7371 | ||
State or Other Jurisdiction of | IRS Employer | Primary Standard Industrial |
Incorporation or Organization | Identification Number | Classification Code Number |
Tel. (
Email: info@glidelogic.ai
Securities registered under Section 12(b) of the Exchange Act: None | ||||
Securities registered under Section 12(g) of the Exchange Act: | ||||
Title of each class |
| Trading Symbol |
| Name of each exchange on which registered |
Class A Common Stock, par value of $0.001 per share |
| GDLG |
| OTC PINK Current Information |
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Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes [ ]
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.
Yes [ ]
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 [X]
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated Filer | [ ] | Accelerated Filer | [ ] |
[X] | 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
The aggregate market value of the common stock of the registrant held by non-affiliates of the registrant as of July 31, 2025 was $
State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date:
TABLE OF CONTENTS
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PART I |
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Item 1. | 4 | |
Item 1A. | 8 | |
Item 1B. | 8 | |
Item 1C | 8 | |
Item 2 | 9 | |
Item 3. | 9 | |
Item 4. | 9 | |
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PART II |
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Item 5. | 9 | |
Item 6. | 10 | |
Item 7. | Management’s Discussion and Analysis of Financial Condition and Results of Operations. | 10 |
Item 7A. | 12 | |
Item 8. | F-1 | |
Item 9. | Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. | 13 |
Item 9A. | 13 | |
Item 9B. | 14 | |
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PART III |
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Item 10 | Directors, Executive Officers, Promoters and Control Persons of the Company. | 15 |
Item 11. | 16 | |
Item 12. | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters. | 17 |
Item 13. | 18 | |
Item 14. | 18 | |
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PART IV |
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Item 15. | 19 | |
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PART I
Item 1. 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.
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.
During the quarter ended October 31, 2025, the Company initiated preliminary development work on a Generative Engine Optimization ("GEO") product concept. After evaluating the technical requirements and expected commercial
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viability, management determined to discontinue the initiative. Expenses incurred during this exploratory phase were recorded as general and administrative expenses for the period.
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.
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
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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).
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.
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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.
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.
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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 & board chairman, Mr Dapeng Ma and our director/treasurer/secretary/CEO/CFO, Mr. Yitian Xue, who stepped into these positions of the Company on May 23, 2023. Our CEO, Mr. Xue handles the Company’s day-to-day operations. 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 are a party to 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.
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.
Item 1A. Risk Factors
Not applicable to smaller reporting companies.
Item 1B. Unresolved Staff Comments
Not applicable to smaller reporting companies.
Item 1C. Cybersecurity Risk Disclosure
Our company prioritizes cybersecurity to safeguard our systems, networks, and data. Despite our efforts, we recognize the evolving nature of cyber threats and remain vigilant in addressing potential risks.
Key Cybersecurity Measures:
1). Network and Data Security: We employ firewalls and access controls to protect our infrastructure and sensitive information from unauthorized access.
2). Regular Security Assessments: We conduct security reviews to identify and resolve potential system weaknesses.
3). Employee Awareness: Our employees are constantly reminded to keep full awareness of cybersecurity risks and best practices.
Potential Risks:
1). Cyber Attacks: Our systems could be compromised by cyber-attacks, potentially leading to data loss or operational disruption.
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2). Data Breaches: There is a risk of unauthorized access to confidential customer and employee data.
Mitigation Strategies:
1). Incident Response: We maintain an incident response plan to quickly address and minimize cybersecurity incidents.
2). Safeguard of Information: Our business communication and document sharing are mainly conducted via online platforms such as Amazon Web Service (AWS) and various Google Services, which each has its own cybersecurity measures. All the important business information and documents have offline backup storage as well for safekeeping.
Item 2. Description of Property
The Company’s principal offices are located at our business address is 8275 S. Eastern Ave. Suite 200-#406, Las Vegas, Nevada 89123.
Item 3. 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 4. Mine Safety Disclosures
Not applicable.
PART II
Item 5. Market for Common Equity and Related Stockholder Matters
MARKET INFORMATION
ADMISSION TO QUOTATION ON THE OTC BULLETIN BOARD AND OTC LINKS.
We intend to have our common stock be quoted on the OTC Bulletin Board and/or OTC Link. If our securities are not quoted on the OTC Bulletin Board and/nor OTC Link, a security holder may find it more difficult to dispose of, or to obtain accurate quotations as to the market value of our securities. The OTC Bulletin Board differs from national and regional stock exchanges in that it: (i) is not situated in a single location but operates through communication of bids, offers and confirmations between broker-dealers, and (ii) securities admitted to quotation are offered by one or more Broker-dealers rather than the “specialist” common to stock exchanges.
To qualify for quotation on the OTC Bulletin Board and/or OTC Link, an equity security must have one registered broker-dealer, known as the market maker, willing to list bid or sale quotations and to sponsor the company listing. We do not yet have an agreement with a registered broker-dealer, as the market maker, willing to list bid or sale quotations and to sponsor the Company listing. If the Company meets the qualifications for trading securities on the OTC Bulletin Board and/or OTC Link our securities will trade on the OTC Bulletin Board and/or OTC Link until a future time, if at all. We may not now, and it may never qualify for quotation on the OTC Bulletin Board and/or OTC Link.
Glidelogic's FINRA application was approved in October 2022 and listed on OTC market.
HOLDERS
As of January 31, 2026, there are a total of 66,599,350 issued and outstanding shares of common stock.
DIVIDEND POLICY
We have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of Directors. There are no contractual restrictions on our ability to declare or pay dividends. See the Risk Factor entitled, “Because we do not intend to pay any cash
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dividends on our common stock, our stockholders will not be able to receive a return on their shares unless they sell them.”
SECURITIES AUTHORIZED UNDER EQUITY COMPENSATION PLANS
We have no equity compensation or stock option plans.
OTHER STOCKHOLDER MATTERS
None.
Item 6. Selected Financial Data
Not applicable to smaller reporting companies.
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Certain statements contained in this report, 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.
CRITICAL ACCOUNTING POLICIES AND ESTIMATES
The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. The Company’s critical accounting policies are those that require significant judgment or involve complex estimation methods and that are important to understanding the Company’s financial condition and results of operations.
Our most critical accounting policy involves revenue recognition. Revenue is recognized in accordance with ASC 606, “Revenue from Contracts with Customers.” Under this standard, the Company recognizes revenue when it satisfies performance obligations by transferring control of goods or services to customers in an amount that reflects the consideration expected to be received. The nature of our revenue—particularly commission, rebate, and bonus income from third-party platforms such as TikTok—involves timing differences and estimates based on data that may not be finalized until a later period.
As such, management exercises judgment in determining when performance obligations are fulfilled and in estimating the amount of variable consideration.
While the Company applies judgment in revenue recognition, management does not believe that there are any critical accounting estimates that would require significant estimation uncertainty or materially affect the financial statements for the periods presented.
Please refer to the section titled “Revenue Recognition” under “Summary of Significant Accounting Policies” in the Notes to Financial Statements for a detailed discussion of this policy.
RESULTS OF OPERATIONS
For the years ended January 31, 2026, and 2025.
Our accumulated deficit since inception to January 31, 2026, was $197,260.
We generated $77 in revenues for the year ended January 31, 2026. The cost of goods sold for the year ended January 31, 2026 was $0. The decrease in revenue compared to the prior year was primarily attributable to the Company’s strategic realignment toward AI-native solutions and the discontinuation of certain legacy e-commerce and fintech consulting activities, including TikTok-related advertising and livestream service operations. During the
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year, the Company focused on restructuring its business model and developing new AI-driven platforms, including ResearchMind and related compliance and intelligence solutions, which are expected to contribute to future revenue growth. COGS remained at $0 due to the arrangement that all work was done by the Company’s management team who took no payment for work performed.
We have generated $33,563 in revenues for the year ended January 31, 2025. The cost of goods sold for the year ended January 31, 2025 was $0.
For the year ended January 31, 2026, we incurred operating expenses of $93,475, consisting of $93,475 of general and administrative expenses. The increase in operating expenses is mainly due to the increase in professional fees related to OTCQB annual listing fee, marketing fee in form of Google Ads, press release cost, promo video creation and distribution. as well as R&D cost related to developing various Ai-powered applications/platforms.
For the year ended January 31, 2025, we incurred operating expenses of $60,999, consisting of $60,999 of general and administrative expenses.
The net loss for the years ended January 31, 2026, and 2025 was $93,398 and $27,436 respectively.
LIQUIDITY AND CAPITAL RESOURCES
At January 31, 2026, our total assets were $5,196. Total assets were comprised of $2,703 in current assets and $2,493 in fixed assets.
As at January 31, 2026, our current liabilities were $131,108 and Stockholders’ equity was $(125,912).
CASH FLOWS FROM OPERATING ACTIVITIES
For the year ended January 31, 2026, net cash flows used by operating activities was $103,071.
For the year ended January 31, 2025, net cash flows used by operating activities was $20,224.
The increase in cash used in operating activities was primarily attributable to a significant decline in revenue compared to the prior year, as well as higher operating expenses, particularly in professional fees, advertising and marketing, and costs associated with product development and promotional activities.
CASH FLOWS FROM INVESTING ACTIVITIES
For the year ended January 31, 2026, we have generated $0 in investing activities.
For the year ended January 31, 2025, we have generated $0 in investing activities.
CASH FLOWS FROM FINANCING ACTIVITIES
For the year ended January 31, 2026, net cash flows provided by financing activities was $101,032.
For the year ended January 31, 2025, net cash flows provided by financing activities was $22,132.
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.
As of January 31, 2026, the Company had $68 cash and our liabilities were $131,108, including $5,000 owed to the parent company.
The available capital reserves of the Company are not sufficient for the Company to remain operational. We require minimum funding of approximately $100,000 to conduct our proposed operations and pay all expenses for a minimum period of one year including expenses associated with this offering and maintaining a reporting status with the SEC.
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 services shares were issued in current year. As a result, as of January 31, 2026, there were a total of 66,599,350 shares of common stock issued and outstanding.
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On April 16, 2025, Glidelogic GDLG has advanced from OTC PINK to OTCQB, the OTC Markets Group’s Venture Market tier. This upgrade is expected to enhance the Company's market visibility, improve liquidity, and increase investor confidence by meeting the higher reporting and governance standards required for OTCQB-listed companies. The uplisting marks an important step in Glidelogic’s growth strategy and aligns with its commitment to greater transparency and shareholder value.
To proceed with our operations within 12 months, we need a minimum of $100,000 annually. Currently we do not have plan to engage in raising funds through public or private equity or debt financing in the immediate future. Instead, our operational funding and financial sustenance strategy will be primarily supported through loans secured from our controlling shareholders or related corporate entities. This approach is strategically adopted to ensure the seamless continuity of our operations until such time as our business activities reach a state of financial equilibrium—wherein our revenue generation aligns with our expenditure. This financial stewardship reflects our commitment to prudent financial management and operational efficiency, aiming to secure the long-term viability and success of our business without diluting current shareholder value through additional equity issuances or incurring significant debt obligations.
Our auditors have issued a “going concern” opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. No substantial revenues are anticipated. Currently our only source for cash is loan from controlling shareholders or related corporate entities. We must receive cash to implement our strategy and stay in business. The fund will likely allow us to operate for at least one year and have the capital resources required to cover the material costs with becoming a publicly reporting. The Company anticipates over the next 12 months the cost of being a reporting public company will be approximately $100,000.
The Company will have to meet all the financial disclosure and reporting requirements associated with being a publicly reporting company. The Company’s management will have to spend additional time on policies and procedures to make sure it is compliant with various regulatory requirements, especially that of Section 404 of the Sarbanes-Oxley Act of 2002. This additional corporate governance time required of management could limit the amount of time management has to implement is business plan and impede the speed of its operations.
Should the Company fail to receive a minimum of $100,000 required to sustain the business operation, the Company would be forced to scale back or abandon the implementation of its 12-month plan of operations.
Item 7A. Quantitative and Qualitative Disclosures about Market Risk
Not applicable to smaller reporting companies.
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Item 8. Financial Statements and Supplementary Data
GLIDELOGIC CORP.
FOR THE YEARS ENDED JANUARY 31, 2026 AND 2025
TABLE OF CONTENTS
F-1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Stockholders of Glidelogic Corp.
Opinion on the Financial Statements
We have audited the accompanying balance sheets of Glidelogic Corp. (“the Company”) as of January 31, 2026 and 2025, and the related statements of operations, statements of changes in stockholders’ equity, and cash flows for each of the years in the two-year period ended January 31, 2026, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of January 31, 2026, and 2025 and the results of its operations and its cash flows for each of the years in the two-year period ended January 31, 2026, in conformity with accounting principles generally accepted in the United States of America.
Going Concern
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company currently has income but has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. The Company has incurred recurring net losses, has a working capital deficit, and has experienced net cash used in operating activities. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.
Critical Audit Matters
Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there were no critical audit matters.
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We have served as the Company’s auditor since 2021. |
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April 27, 2026 |
F-2
GLIDELOGIC CORP.
BALANCE SHEETS
As at January 31, 2026 and 2025
January 31, 2026 |
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ASSETS |
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Current Assets |
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Cash and Cash Equivalents | $ | |
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Prepaid Expenses |
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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 | $ | |
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LIABILITIES AND STOCKHOLDERS’ EQUITY |
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Current Liabilities |
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Accounts Payable | $ | |
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Customer Prepayments (Deferred Income) |
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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 | $ | |
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See accompanying notes, which are an integral part of these financial statements
F-3
GLIDELOGIC CORP.
STATEMENTS OF OPERATIONS
For the years ended January 31, 2026 and 2025
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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
F-4
GLIDELOGIC CORP.
STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
For the years ended January 31, 2026 and 2025
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Shares | Amount | Paid-in Capital | Earnings | Equity (Deficit) | |
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Balance, January 31, 2024 | $ | $ | $( | $( | |
Issuance of Common Stock Bonus Shares | |||||
Net loss | ( | ( | |||
Balance, January 31, 2025 | $ | $ | $( | $( | |
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Balance, January 31, 2025 | $ | $ | $( | $( | |
Net loss | ( | ( | |||
Balance, January 31, 2026 | $ | $ | $( | $( | |
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See accompanying notes, which are an integral part of these financial statements
F-5
GLIDELOGIC CORP.
STATEMENTS OF CASH FLOWS
For the years ended January 31, 2026 and 2025
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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 Receivable from Related Party |
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Prepaid Expenses |
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Depreciation Expense |
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Accounts Payable |
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Customer Prepayments (Deferred Income) |
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Common Stock for Bonus Shares |
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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 FINANCING ACTIVITIES |
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Note Payable – Related Party |
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CASH FLOWS FROM 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
F-6
GLIDELOGIC CORP.
NOTES TO THE FINANCIAL STATEMENTS
January 31, 2026
(Audited)
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. Additionally, the Company offers consulting services for these three areas as well. The Company's headquarters 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 $
3.SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES
Basis of presentation
The accompanying financial statements have been prepared in accordance with GAAP.
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.
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 the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
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
F-7
value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 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 January 31, 2026, the Company had no outstanding accounts receivable balance and therefore no allowance for expected credit losses was recorded.
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 January 31, 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. As of January 31, 2026, the website has been fully amortized. 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, bonuses, and 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, bonuses, and rebates is recognized after the end of the reporting quarter during which the related services are provided. The determination of such revenue amounts is contingent upon the aggregate transaction data for the completed quarter, such as the total amount spent by each client, the total GMV pertaining to the e-commerce activities, and the accomplishment of certain platform established tasks. As a result, these amounts are typically 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.
F-8
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. For commission, bonus, and rebate revenue, payments are typically received after the 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.
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.
In addition, the Company previously entered into a nonmonetary exchange arrangement in connection with consulting services provided in prior fiscal years. As of January 31, 2025, such arrangement has been fully settled, and no related balances remain outstanding. No further activity related to this arrangement occurred during the current fiscal year.
As a TikTok Shop Partner (TSP), the Company received $2.43 in commissions and bonuses from TikTok in FY 2026 for e-commerce activities, where it operated the hosting account and delivered AI-driven services for its clients. Also during the fiscal year, the Company received $75 for ResearchMind Generating Code sales.
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.
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 January 31, 2026 and 2025, there were no potentially dilutive debt or equity instruments issued or outstanding.
F-9
4.Accounts Receivable
The Company previously recorded accounts receivable in connection with a nonmonetary exchange arrangement related to consulting services in prior fiscal years. As of January 31, 2025, such arrangement has been fully settled, and no related accounts receivable balances remain outstanding. No similar transactions occurred during the current fiscal year.
5.FIXED ASSETS
Cost |
| Equipment | Website | Total |
As of January 31, 2025 | $ | |||
Additions |
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Disposals |
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As at January 31, 2026 | $ | |||
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Depreciation |
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As of January 31, 2025 | $ | ( | ( | |
Change for the period |
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As at January 31, 2026 | $ | ( | ( | |
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Net book value | $ |
Cost |
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As of January 31, 2024 | $ | |||
Additions |
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Disposals |
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Depreciation |
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As of January 31, 2024 | $ | ( | ( | |
Change for the period |
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As at January 31, 2025 | $ | ( | ( | |
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Net book value | $ |
6.RELATED PARTY TRANSACTIONS
In terms of related party transactions, Streamline USA, Inc. (“Streamline” or STMLN”) 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, which owns 75% of Glidelogic’s interest.
F-10
Thus, the related party transactions are as follows:
a.As of fiscal year, ended January 31, 2026, Streamline has a loan balance of $104,563 to GDLG as listed below:
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance | $ |
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2025/02/28 | Loan to GDLG | $ | 2026/02/01 |
2025/03/14 | Loan to GDLG | $ | 2026/02/01 |
2025/03/18 | Loan to GDLG | $ | 2026/02/01 |
2025/06/17 | Loan to GDLG | $ | 2026/02/01 |
2025/06/20 | Loan to GDLG | $ | 2026/02/01 |
2025/07/30 | Loan to GDLG | $ | 2026/02/01 |
2025/08/06 | Loan to GDLG | $ | 2026/02/01 |
2025/09/04 | Loan to GDLG | $ | 2026/02/01 |
2025/09/10 | Loan to GDLG | $ | 2026/02/01 |
2025/09/18 | Loan to GDLG | $ | 2026/02/01 |
2025/09/23 | Loan to GDLG | $ | 2026/02/01 |
2025/09/26 | Loan to GDLG | $ | 2026/02/01 |
2025/10/10 | Loan to GDLG | $ | 2026/02/01 |
2025/10/22 | Loan to GDLG | $ | 2026/02/01 |
2025/10/27 | Loan to GDLG | $ | 2026/02/01 |
2025/11/05 | Loan to GDLG | $ | 2026/02/01 |
2025/11/24 | Loan to GDLG | $ | 2026/02/01 |
2025/12/08 | Loan to GDLG | $ | 2026/02/01 |
Total Loan Amount as of 01/31/2026 | $ |
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On February 1, 2025, the term of the loan was extended to January 31, 2026, through Amendment to the original Loan Agreement between Streamline and GDLG. Based on the amended agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2026. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2026, until repayment of the loan.
As of fiscal year January 31, 2026, the balance of this loan is $104,563.
b.As of fiscal year, ended January 31, 2026, Mr. Dapeng Ma (director of the Company) has a loan balance to of $
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance | $ |
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2025/02/12 | Loan to GDLG | $ | 2026/02/01 |
2025/04/22 | Loan to GDLG | $ | 2026/02/01 |
2025/05/27 | Loan to GDLG | $ | 2026/02/01 |
2025/05/30 | Loan to GDLG | $ | 2026/02/01 |
2025/06/03 | Loan to GDLG | $ | 2026/02/01 |
Total Loan Amount as of 01/31/2026 | $ |
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For the fiscal year ended January 31, 2026, Mr. Ma loaned a total of $4,300 to the Company. No repayment was made during the year, With the loan balance of $5,000 at the beginning of the fiscal year, the balance of the loan is $9,300 as of January 31, 2026.
On February 1, 2025, the term of the loan was extended to January 31, 2026, through Amendment to the original Loan Agreement between Mr. Ma and GDLG. Based on the amended agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2026. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2026, until repayment of the loan.
c.As of fiscal year, ended January 31, 2026, Mr. Yitian Xue (director of the Company) has a loan balance to of $
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance | $ |
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2025/02/20 | Loan to GDLG | ($ | 2026/02/01 |
2025/02/24 | Loan to GDLG | ($ | 2026/02/01 |
2025/02/24 | Loan to GDLG | ($ | 2026/02/01 |
2025/03/17 | Loan to GDLG | $ | 2026/02/01 |
2025/03/18 | Loan to GDLG | $ | 2026/02/01 |
2025/04/01 | Loan to GDLG | $ | 2026/02/01 |
2025/04/09 | Loan to GDLG | $ | 2026/02/01 |
2025/04/10 | Loan to GDLG | $ | 2026/02/01 |
2025/04/14 | Loan to GDLG | $ | 2026/02/01 |
2025/04/21 | Loan to GDLG | $ | 2026/02/01 |
2025/04/21 | Loan to GDLG | $ | 2026/02/01 |
2025/04/29 | Loan to GDLG | $ | 2026/02/01 |
2025/04/30 | Loan to GDLG | $ | 2026/02/01 |
2025/05/02 | Loan to GDLG | $ | 2026/02/01 |
2025/05/30 | Loan to GDLG | $ | 2026/02/01 |
2025/05/31 | Loan to GDLG | $ | 2026/02/01 |
2025/05/31 | Loan to GDLG | $ | 2026/02/01 |
2025/05/31 | Loan to GDLG | $ | 2026/02/01 |
2025/06/12 | Loan to GDLG | $ | 2026/02/01 |
2025/06/13 | Loan to GDLG | $ | 2026/02/01 |
2025/06/30 | Loan to GDLG | $ | 2026/02/01 |
2025/06/30 | Loan to GDLG | $ | 2026/02/01 |
2025/06/30 | Loan to GDLG | $ | 2026/02/01 |
2025/06/30 | Loan to GDLG | $ | 2026/02/01 |
2025/06/30 | Loan to GDLG | $ | 2026/02/01 |
2025/07/11 | Loan to GDLG | $ | 2026/02/01 |
2025/07/30 | Loan to GDLG | $ | 2026/02/01 |
2025/07/31 | Loan to GDLG | $ | 2026/02/01 |
2025/07/31 | Loan to GDLG | $ | 2026/02/01 |
2025/07/31 | Loan to GDLG | $ | 2026/02/01 |
2025/07/31 | Loan to GDLG | $ | 2026/02/01 |
2025/09/14 | Repayment | ($ | 2026/02/01 |
2025/09/22 | Repayment | ($ | 2026/02/01 |
2025/09/27 | Repayment | ($ | 2026/02/01 |
2025/09/28 | Repayment | ($ | 2026/02/01 |
2025/10/02 | Repayment | ($ | 2026/02/01 |
F-12
Date | Details | Amount | Int. Accrue Starting |
2025/10/06 | Repayment | ($ | 2026/02/01 |
2025/10/06 | Repayment | ($ | 2026/02/01 |
2025/10/13 | Loan to GDLG | $ | 2026/02/01 |
2025/10/13 | Repayment | ($ | 2026/02/01 |
2025/10/13 | Repayment | ($ | 2026/02/01 |
2025/10/21 | Repayment | ($ | 2026/02/01 |
2025/10/22 | Repayment | ($ | 2026/02/01 |
2025/10/28 | Repayment | ($ | 2026/02/01 |
2025/11/05 | Repayment | ($ | 2026/02/01 |
2025/11/05 | Repayment | ($ | 2026/02/01 |
2025/11/05 | Repayment | ($ | 2026/02/01 |
2025/11/12 | Repayment | ($ | 2026/02/01 |
2025/11/19 | Repayment | ($ | 2026/02/01 |
2025/12/01 | Repayment | ($ | 2026/02/01 |
2025/12/08 | Repayment | ($ | 2026/02/01 |
2025/12/10 | Repayment | ($ | 2026/02/01 |
2025/12/15 | Repayment | ($ | 2026/02/01 |
2025/12/15 | Repayment | ($ | 2026/02/01 |
2025/12/16 | Repayment | ($ | 2026/02/01 |
2025/12/31 | Loan to GDLG | $ | 2026/02/01 |
2026/01/08 | Loan to GDLG | $ | 2026/02/01 |
2026/01/15 | Loan to GDLG | $ | 2026/02/01 |
2026/01/15 | Loan to GDLG | $ | 2026/02/01 |
2026/01/21 | Loan to GDLG | $ | 2026/02/01 |
2026/01/21 | Loan to GDLG | $ | 2026/02/01 |
2026/01/21 | Loan to GDLG | $ | 2026/02/01 |
Total Loan Amount as of 01/31/2026 | $ |
| |
For the fiscal year ended January 31, 2026, Mr. Xue loaned a total of $51,973 to the Company and received a total of $59,805 as repayment. With the loan balance of $17,132 at the beginning of the fiscal year, the balance of the loan is $9,300 as of January 31, 2026.
On February 1, 2025, the term of the loan was extended to January 31, 2026, through Amendment to the original Loan Agreement between Mr. Xue and GDLG. Based on the amended agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2026. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2026, until repayment of the loan.
d.As of January 31, 2026, Parent company Star Success Business, LLC (SSB) still has an inter-company loan agreement with Glidelogic Corp (GDLG). The total principal loan amount from SSB to GLDG is $5,000 as shown in the table below:
Date | Details | Amount | Int. Accrue Starting |
Beginning Balance | $ |
| |
|
| $ |
|
Total Loan Amount as of 01/31/2026 | $ |
| |
On February 1, 2025, the term of the loan was extended to January 31, 2026, through Amendment to the original Loan Agreement between SSB and GDLG. Based on the amended agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2026. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2026, until repayment of the loan.
As of January 31, 2026, the balance remains at $5,000 as there has been no payments made.
F-13
7.COMMON STOCK
The Company has
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 January 31, 2025, 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.
There were
8.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.
9.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 January 31, 2026 the Company had net operating loss carry forwards of approximately $
Future tax benefits which may arise as a result 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 valuation allowance at January 31, 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 January 31, 2026. All tax years since inception remain open for examination by taxing authorities.
The provision for Federal income tax consists of the following:
|
| January 31, 2026 |
| January 31, 2025 |
Non-current deferred tax assets: |
|
|
|
|
Net operating loss carry forward | $ | ( | $ | ( |
Valuation allowance | $ | $ | ||
Net deferred tax assets | $ | $ |
F-14
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% differs from the expected tax expense (benefit) for the year ended January 31, 2026, as follows:
|
| January 31, 2026 |
| January 31, 2025 |
Computed “expected” tax expense (benefit) | $ | ( | $ | ( |
Change in valuation allowance | $ | $ | ||
Actual tax expense (benefit) | $ | $ |
The related deferred tax benefit on the above unutilized tax losses has a full valuation allowance not recognized against it as there is no certainty of its realization. Management has evaluated tax positions in accordance with ASC 740 and has not identified any significant tax positions, other than those disclosed.
10. SUBSEQUENT EVENTS
In accordance with ASC 855, “Subsequent Events”, the Company has analyzed its operations subsequent to January 31, 2026, through April 27, 2026. The Company has determined that it incurred the following loan-related activities after January 31, 2026:
Subsequent to January 31, 2026, Mr. Yitian Xue provided additional funding to the Company through a combination of bank transfers and payments made on behalf of the Company. The total amount of such funding was $1,300 in February 2026, $848 in March 2026, and $10,455 in April 2026. As a result of these transactions, the Company’s outstanding loan payable to Mr. Xue was $21,903 as of April 22, 2026.
On February 23 and February 27, 2026, Mr. Dapeng Ma provided a $1,600 and then $19,000 loan to the Company via bank transfer, increasing the Company's Loan Payable to Mr. Ma to $29,900.
On February 1, 2026, Glidelogic executed separate Loan Agreement Amendments with Star Success Business, Streamline, Dapeng Ma, and Yitian Xue, 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.
F-15
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
FRUCI & ASSOCIATES II, PLLC is our registered independent public registered accounting firm. There have not been any changes in or disagreements with accountants on accounting and financial disclosure or any other matter.
Item 9A. Controls and Procedures
The Company 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 assessment was conducted with the participation of our principal executive and principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures as of January 31, 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.
Management’s Report on Internal Control over Financial Reporting
Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of January 31, 2026, using the criteria established in “Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO - 2013").
A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of January 31, 2026, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.
1.We do not have an Audit Committee – While not being legally obligated to have an audit committee, it is the management’s view that such a committee, including a financial expert member, is an utmost important entity level control over the Company’s financial statements. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management’s activities.
2.We do not maintain adequate overall internal control – As of January 31, 2026, we did not maintain adequate overall internal control over financial reporting due to insufficient segregation of duties and a lack of appropriate oversight over accounting and reporting functions. These deficiencies resulted from having a limited number of personnel involved in financial processes, increasing the risk that material misstatements could occur and not be prevented or detected in a timely manner.
3.We did not implement appropriate information technology controls – As at January 31, 2026, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company’s data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.
13
Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.
As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of January 31, 2026 based on criteria established in Internal Control- Integrated Framework issued by COSO.
Changes in Internal Controls over Financial Reporting
There has been no change in our internal control over financial reporting occurred during the year ended January 31, 2026, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
Item 9B. Other Information.
None.
14
PART III
Item 10. Directors, Executive Officers, Promoters and Control Persons of the Company
DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS
The name, age and titles of our executive officer and director are as follows:
Name |
| Age |
| Positions |
|
|
|
|
|
Dapeng Ma |
| 47 |
| President, Chairman of the Board of Directors |
Yitian Xue |
| 48 |
| Treasurer, Secretary, Director, CEO, CFO |
Set forth below is a brief description of the background and business experience of our current executive officer and director for the past five years.
Dapeng Ma has acted as our President and Chairman of the Board of Director since the Company’s controlling shares were sold to Star Success Business LLC by the Company’s previous owner Ms. Daniella Strygina on May 23, 2023. Mr.Ma received his Bachelor of Arts degree from Tianjin University of Technology. Mr. Ma is a co-founder, board director, and Chief Operating Officer of Movie & Fashion Media (Beijing) Co., Ltd., an entity under the China Movie Media Group. In addition, he also holds the position of COO at Propaganda GEM Inc., a highly recognized entertainment marketing company in the United States.
Since 2018, Mr. Ma has joined forces with Propaganda GEM founder Ruben Igielko-Herrlich on hundreds of projects within the Hollywood entertainment marketing sector. Their collaborative efforts encompass numerous companies such as Marvel, Disney, Warner, Fox, Paramount, and Sony, covering hundreds of cases.
Yitian Xue became the Treasure, Secretary, CEO, and CFO of our Company at the time of the Company’s ownership transfer mentioned above. Ms. Xue graduate of Shanghai Jiao Tong University, where he earned his degrees in Computer Science and Applications. Mr. Xue has a track record in managing IT projects. He held the position of IT Manager at Shanghai Cellstar International Trading, responsible for overseeing the company’s IT outsourcing.
Mr. Xue has a robust track record in managing IT projects. He held the position of IT Manager at Shanghai Cellstar International Trading, responsible for overseeing the company's IT outsourcing. His leadership skills were further showcased at EntroSpect Solutions, where he climbed the ranks from Project Manager to Director of Development.
In 2013, Mr. Xue founded Tancal Technology, Inc. This company specializes in FinTech solutions, offering services such as payment gateway solutions, commodity trading strategies, and cryptocurrency trading platforms. Moreover, Tancal Technology, Inc. provides advanced solutions such as risk management systems, data analytics, and software development services, underlining Mr. Xue’s innovative approach to technology and business. In 2019, Mr. Xue co-founded Streamline USA Inc. with Dapeng Ma. This Los Angeles-based creative and marketing agency benefits from Mr. Xue’s expertise as the CTO and Vice President, overseeing software development and IT infrastructure. His commitment to leveraging advanced technology solutions solidifies his status as a key player in both the technology and marketing industries.
TERM OF OFFICE
All directors hold office until the next annual meeting of the stockholders of the Company and until their successors have been duly elected and qualified. The Company’s Bylaws provide that the Board of Directors will consist of no less than one member. Sole officer and director are elected by and serve at the discretion of the Board of Directors.
FAMILY RELATIONSHIPS
There are no family relationships among any of our directors, executive officers, or significant employees.
15
PROMOTERS
Mr. Dapeng Ma and Mr. Yitian Xue may be deemed promoters of the Company under applicable SEC rules, due to their roles in acquiring control of the Company, organizing its current business operations, and providing financial support through related-party loans.
DIRECTOR INDEPENDENCE
Our board of director is currently composed of two members, who do not qualify as independent directors in accordance with the published listing requirements of the NASDAQ Global Market (the Company has no plans to list on the NASDAQ Global Market). The NASDAQ independence definition includes a series of objective tests, such as that the director is not, and has not been for at least three years, one of our employees and that neither the director, nor any of her family members has engaged in various types of business dealings with us. In addition, our board of directors has not made a subjective determination as to our director that no relationships exist which, in the opinion of our board of directors, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director, though such subjective determination is required by the NASDAQ rules. Had our board of directors made these determinations, our board of directors would have reviewed and discussed information provided by directors and us with regard to our director’s business and personal activities and relationships as they may relate to us and our management.
SIGNIFICANT EMPLOYEES AND CONSULTANTS
We currently have no employees other than our president, Mr. Dapeng Ma, and our CEO Mr. Yitian Xue.
INVOLVEMENT IN CERTAIN LEGAL PROCEEDINGS
No director, person nominated to become a director, executive officer, promoter or control person of our company has, during the last ten years: (i) been convicted in or is currently subject to a pending a criminal proceeding (excluding traffic violations and other minor offenses); (ii) been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to any federal or state securities or banking or commodities laws including, without limitation, in any way limiting involvement in any business activity, or finding any violation with respect to such law, nor (iii) any bankruptcy petition been filed by or against the business of which such person was an executive officer or a general partner, whether at the time of the bankruptcy or for the two years prior thereto.
Item 11. Executive Compensation
The following table sets forth information regarding each element of compensation that we paid or awarded to our named executive officers for fiscal years of 2026 and 2025:
Name and Principal Position | Year | Salary ($) | Bonus ($) | Stock Awards ($) | Option Awards ($) | Non-Equity Incentive Plan Compensation ($) | All Other Compensation ($) | All Other Compensation ($) | Total ($) |
Dapeng Ma President, Board Chairman |
2026
2025 |
-0-
-0- |
-0-
-0- |
-0-
-0- |
-0-
-0- |
-0-
-0- |
-0-
-0- |
-0-
-0- |
-0-
-0- |
Yitian Xue |
2026 |
-0- |
-0- |
-0- |
-0- |
-0- |
-0- |
-0- |
-0- |
2025 | -0- | -0- | -0- | -0- | -0- | -0- | -0- | -0- |
16
EMPLOYMENT AGREEMENTS
The Company is not a party to any employment agreement and has no compensation agreement with any officer or director.
DIRECTOR COMPENSATION
The following table sets forth director compensation for the fiscal years ended January 31, 2026 and January 31, 2025:
Name | Fees Earned or Paid in Cash ($) | Stock Awards ($) | Option Awards ($) | Non-Equity Incentive Plan Compensation ($) | Nonqualified | All Other Compensation ($) |
Dapeng Ma 2026 2025 |
-0- -0- |
-0- -0- |
-0- -0- |
-0- -0- |
-0- -0- |
-0- -0- |
Yitian Xue 2026 2025 |
-0- -0-
|
-0- -0-
|
-0- -0-
|
-0- -0-
|
-0- -0-
|
-0- -0-
|
We have not compensated our officer and director for their service on our Board of Directors since our inception. There are no arrangements pursuant to which directors will be compensated in the future for any services provided as a director.
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
The following table sets forth certain information concerning the number of shares of our common stock owned beneficially as of January 31, 2026 by: (i) each person (including any group) known to us to own more than five percent (5%) of any class of our voting securities, (ii) our director, and or (iii) our officer. Unless otherwise indicated, the stockholder listed possesses sole voting and investment power with respect to the shares shown.
Title of Class | Name and Address of Beneficial Owner | Amount and Nature of Beneficial Ownership | Percent of class |
Common Stock | Dapeng Ma 102 Swift Irvine, CA 92618 | 25,000,000 shares of common stock (indirect) | 37.54% |
|
|
|
|
Common Stock | Yitian Xue 1752 Apricot Tree Place Upland, CA 91784 | 25,000,000 shares of common stock (indirect) | 37.54% |
(1) A beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement, understanding, relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the voting of shares; and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain shares may be deemed to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares (for example, upon exercise of an option) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person, the amount of shares outstanding is deemed to include the amount of shares beneficially owned by such person (and only such person) by reason of these acquisition rights. As of January 31, 2026, there were 66,599,350 shares of our common stock issued and outstanding.
17
Item 13. Certain Relationships and Related Transactions
As of January 31, 2026, we issued a total of 50,000,000 shares of restricted common stock to Star Success Business LLC. Star Success Business LLC is 100% owned by Dapeng Ma and Yitian Xue, who are the directors and executive officers of our company.
In fiscal year ended January 31, 2024, after acquiring the controlling shares from the previous sole officer and director Daniella Strygina, Star Success Business LLC made interest-free loan to Glidelogic Corp for daily operation purposes as its parent company. Star Success Business will be repaid from revenues of operations if and when the Company generate revenues to pay the obligation. There is no assurance that the Company will ever generate revenues from its operations. The loan was documented in a loan agreement and the terms are renegotiable for renewal. As of January 31, 2026, $5,000 remains as loan payable to Star Success Business LLC. No repayment has been made as of January 31, 2026.
Streamline USA, Inc., a related company to Glidelogic Corp through ultimate beneficiary owners of Dapeng Ma and Yitian Xue, also made loans to the Company to support the daily operations. Per agreement, full amount of the loan made before the end of January 31, 2024 was offset by a consulting service that Glidelogic Corp provided Streamline USA, Inc during fiscal year 2024. In fiscal year 2025, Streamline made additional loan to the Company, part of the loan was offset by the remaining consulting service fee charge by Glidelogic, and the rest of the loan was paid off and as of January 31, 2025, During fiscal year 2026, Streamline made addition interest-free loan to GDLG. No repayment was made during the year, and the Loan Payable balance to Streamline is $104,563 as of January 31, 2026.
During fiscal year 2025 and 2026, as one of the Company’s ultimate beneficiary owners, Mr. Dapeng Ma made interest-free loan to Glidelogic Corp for daily operation purposes, partial repayment has been made. Mr. Ma will continue to be repaid from revenues of operations if and when we generate revenues to pay the obligation. There is no assurance that the Company will ever generate revenues from its operations. The loan was documented in a loan agreement and the terms are renegotiable for renewal. As of January 31, 2026, the Loan Payable balance to Mr. Ma is $9,300.
In addition, during fiscal year 2025 and 2026, as one of the Company’s ultimate beneficiary owners, Mr. Yitian Xue made interest-free loan to Glidelogic Corp for daily operation purposes, partial repayment has been made. Mr. Xue will continue to be repaid from revenues of operations if and when we generate revenues to pay the obligation. There is no assurance that the Company will ever generate revenues from its operations. The loan was documented in a loan agreement and the terms are renegotiable for renewal. As of January 31, 2026, $9,300 remains as loan payable to Mr. Xue.
Item 14. Principal Accountant Fees and Services
During fiscal year ended January 31, 2026, we remitted $27,800 in fees to our principal independent accountants for professional services rendered in connection with the audit of our January 31, 2026 financial statements, reviews of our financial statements for the quarters ended April 30, 2025, July 31, 2025 and October 31, 2025.
Fees |
| 2026 |
| 2025 |
Audit Fees | $ | 27,800 | $ | 26,114 |
Audit Related Fees |
| - |
| - |
Tax Fees |
| - |
| - |
Other Fees |
| - |
| - |
Total Fees | $ | 27,800 | $ | 26,114 |
18
PART IV
Item 15. Exhibits
Exhibit No. |
| Description |
31.1 |
| |
31.2 |
| |
32.1 |
| |
32.2 |
|
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 Culver City, California, on April 27, 2026.
|
|
|
| GLIDELOGIC CORP. | |
|
|
|
|
|
|
| By: | /s/ Yitian Xue |
| Name: | Yitian Xue |
| Title: | Chief Executive Officer / |
19
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; |
|
|
|
| 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 |
|
|
|
| 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, |
|
|
|
| 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: April 27, 2026 | By: | /s/ Yitian Xue |
|
| Yitian Xue |
|
| 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.; |
|
|
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; |
|
|
|
| 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 |
|
|
|
| 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, |
|
|
|
| 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: April 27, 2026 | By: | /s/ Yitian Xue |
|
| Yitian Xue |
|
| Chief Executive 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 Annual Report on Form 10-K for the fiscal year ended January 31, 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: April 27, 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 Annual Report on Form 10-K for the period ended January 31, 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: April 27, 2026 | By: | /s/ Yitian Xue |
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| Yitian Xue |
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| Chief Executive Officer / Chief Financial Officer |