GDLG 10-K & 10-Q changes, risk factors and insider trading

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.

For the year ended January 31, 2026, net cash flows used by operating activities was $103,071.

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.

For the year ended January 31, 2026, we have generated $0 in investing activities.

For the year ended January 31, 2026, net cash flows provided by financing activities was $101,032.

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.

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.

These forward-looking statements reflect management’s current expectations, estimates, and assumptions as of the date of this report and are subject to risks and uncertainties that could cause actual results to differ materially from those expressed or implied. No assurance can be given that the anticipated results or events will occur. Except as required by applicable law, the Company undertakes no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events, or otherwise.

Glidelogic Corp. is an artificial intelligence technology and business solutions company developing a modular, AI-native operating framework for commercial enterprises. The Company’s long-term objective is to establish an AI-based operating system that can be adapted across different businesses and industries, enabling artificial intelligence to function as an integrated operating layer rather than as a collection of standalone tools.

The Company uses a forward-deployed operating model to identify customer needs, understand existing business processes, design AI-enabled workflows and coordinate the implementation of practical solutions within customer operations. Through this approach, the Company seeks to gain a detailed understanding of how each customer conducts its business and to convert customer-specific implementations into reusable technologies, workflows and operating modules.

The Company’s current operating focus consists of four interconnected areas:

1.AI Business Transformation

The Company applies artificial intelligence to improve and automate traditional business workflows. These services may include workflow analysis, process redesign, information management, research, document preparation, internal administration, customer operations and other business functions that can benefit from AI-assisted execution and decision support.

2.AI Financial Solutions

The Company applies artificial intelligence to support commercial financing workflows, including identifying potential financing opportunities, organizing business and transaction information, assisting with application materials and coordinating information among customers and third-party financing providers. These solutions are intended to help businesses pursue working-capital, receivables, supply-chain and order-financing opportunities more efficiently.

The Company develops and uses AI-assisted workflows for research, writing, long-form narrative development, scripts, novels, visual concepts, comics, short-form productions and other creative materials. These capabilities may be used to develop standalone intellectual property or to produce the content required to support marketing, branding, commerce and customer-engagement activities.

4.AI Marketing and Commerce

The Company applies artificial intelligence to the planning, execution and management of marketing and commerce activities. These services may include campaign planning, marketing-budget administration, content deployment, spending controls, performance analysis, customer acquisition, sales support and commission-based commercial activities. AI Content Production provides the creative materials used in these activities, while AI Marketing and Commerce focuses on their deployment, management and commercial performance.

The Company works with affiliated service providers as part of its operating model. Streamline USA, Inc. provides software design, research and development, technical consulting and implementation services for certain Company projects. Propaganda GEM Inc., an entertainment-marketing agency established in 1991, provides entertainment-marketing, brand-development, content-commercialization and related industry support when required by a project. Glidelogic’s role is to manage the customer-facing process, develop the solution strategy, coordinate project delivery and guide the development of reusable components within its broader AI-native operating framework.

The Company maintains a lean and flexible operating structure and intends to use artificial intelligence to increase the level of automation applied to research, analysis, documentation, development support and consulting activities. Human direction and review remain part of the Company’s current delivery process. Over time, the Company intends to increase automation while concentrating its internal resources on customer engagement, forward-deployed implementation and platform strategy.

The Company’s revenue model is based on providing AI-enabled business services and participating in the commercial results created through those services. The Company currently emphasizes project-based engagements and intends to develop additional recurring, transaction-based and performance-based revenue opportunities as its operating framework becomes more standardized and reusable.

The Company may generate project, consulting, implementation and management fees from the analysis, design and deployment of AI-enabled business workflows. Depending on the engagement, the Company may also provide continuing support, workflow management or access to reusable software and operating modules.

The Company may earn consulting, referral, implementation or success-based fees by assisting commercial customers with financing-related workflows and connecting qualified businesses with third-party financing providers. The Company’s role is focused on technology, information preparation, workflow coordination and commercial support.

3.AI Content Production and Intellectual Property Revenue

The Company may generate revenue from content-development services, production fees, licensing, distribution, royalties and other forms of intellectual-property commercialization. AI-generated or AI-assisted content may be commercialized independently or used as part of broader marketing and commerce engagements.

4.AI Marketing and Commerce Revenue

The Company may earn marketing-management fees, campaign service fees, performance-based compensation, sales commissions, brand-integration fees and other commerce-related compensation. Revenue may be associated with managing marketing activities, deploying content, supporting customer acquisition or participating in sales generated through Company-managed commercial programs.

The Company intends to use experience gained from individual customer engagements to develop repeatable workflows and modular solutions. If successful, this approach may allow the Company to supplement project-based revenue with recurring service, platform, licensing and transaction-based revenue. The timing and amount of revenue from any particular source will depend on customer adoption, project requirements, contractual arrangements and commercial performance.

The Company’s marketing strategy is centered on direct engagement with commercial enterprises that are seeking to integrate artificial intelligence into existing business operations. Rather than marketing a single standardized software product, the Company initially works with customers to identify operational challenges and determine where AI-enabled workflows can produce practical business value.

The Company’s forward-deployed approach is an important part of its customer-development strategy. By working directly with customers and adapting solutions to their existing operations, the Company seeks to demonstrate value through implementation. Successful deployments may generate referrals, expanded assignments and opportunities to apply similar solutions to other customers and industries.

The Company also intends to market its four operating areas as parts of an integrated business framework. AI Business Transformation addresses general operating workflows. AI Financial Solutions supports access to commercial financing opportunities. AI Content Production creates the written, visual and intellectual-property materials required by businesses. AI Marketing and Commerce deploys those materials through campaigns, customer acquisition and sales activities.

AI Content Production and AI Marketing and Commerce are closely connected but perform different functions. The content operation is responsible for researching, designing and producing creative materials. The marketing and commerce operation is responsible for selecting channels, administering campaigns and budgets, monitoring performance and converting customer attention into commercial activity.

Propaganda GEM Inc. may support the Company’s marketing activities through its experience in entertainment marketing, brand integration, content commercialization and industry relationships. Streamline USA, Inc. may support demonstrations, integrations and technical implementations required during the customer-development process.

The Company expects to use a combination of direct business development, management relationships, strategic referrals, affiliated-company resources, project demonstrations and performance-based case studies to acquire customers. The Company also intends to use its own AI capabilities to improve market research, content preparation, campaign analysis and customer follow-up.