Annual Report for Fiscal Year Ending 01-31, 2026 (Form 10-K)

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

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.

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.