GPODS, INC.

CIK:0001748232|SEC Filings

Condensed Statement of Operations (Unaudited) - USD ($)	3 Months Ended
Condensed Statement of Operations (Unaudited) - USD ($)	Jun. 30, 2026	Jun. 30, 2025
Expenses:
Officer compensation and wage expense – related party	$ 15,000	$ 15,000
Consulting expense	27,500	32,500
Legal and accounting expense	9,500	9,500
Software development expense – related party	25,600	28,800
Design and technical expense – related party	45,500	26,400
Administration expense and other	3,087	3,155
Total expenses	126,187	115,355
Operating income (loss)	(126,187)	(115,355)
Other income and expense:
Amortization expense	(7,542)
Gain on sale of asset
Total other income and expense	(7,542)
Income/(loss) before income tax	(133,729)	(115,355)
Provision for income tax
Net income/(loss)	$ (133,729)	$ (115,355)
Basic income/(loss) per share	$ (0.01)	$ (0.01)
Diluted income/(loss) per share	$ (0.01)	$ (0.01)
Weighted average common shares outstanding - basic	22,980,000	22,770,500
Weighted average common shares outstanding - diluted	22,980,000	22,770,500

Condensed Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
Condensed Statement of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2026	Jun. 30, 2025
CASH FLOW FROM OPERATING ACTIVITIES:
Net income/(loss)	$ (133,729)	$ (115,355)
Amortization expense	7,542
Adjustments to reconcile net loss to cash (used in) operating activities:
Change in prepaid expense	1,612	1,620
Change in accounts payable and accrued expense – non-related party	28,300	33,300
Net Cash (Used in) Operating Activities	(96,275)	(80,435)
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of capital assets
Net Cash (Used in) Investing Activities
CASH FLOW FROM FINANCING ACTIVITIES:
Change in accounts payable – related party	71,100	55,200
Change in accrued expense – related party	15,000	15,000
Loan proceeds – related party
Loan proceeds – non-related party	9,800	9,935
Net Cash (Used in)/Provided by Financing Activities	95,900	80,135
CHANGE IN CASH	(375)	(300)
CASH AT BEGINNING OF PERIOD	21,605	405
CASH AT END OF PERIOD	21,230	105
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest
Income taxes
Non-cash investing and financing activities:
Capitalized services – Power Spline Work in Progress – related party	$ 12,900

Condensed Balance Sheets - USD ($)	Jun. 30, 2026	Mar. 31, 2026
CURRENT ASSETS:
Cash and cash equivalents	$ 21,230	$ 21,605
Prepaid expense	3,042	4,654
Total Current Assets	24,272	26,259
OTHER ASSETS:
Power Spline capitalized costs, net of impairment reserve of $0 and $0 at June 30, 2026 and March 31, 2026, respectively	12,900
Internal use software, net of accumulated amortization of $7,542 and $0 at June 30, 2026 and March 31, 2026, respectively	101,058	108,600
Total Other Assets	113,958	108,600
TOTAL ASSETS	138,230	134,859
CURRENT LIABILITIES:
Accounts payable and other accrued expense	395,950	367,650
Notes payable	219,315	209,515
TOTAL LIABILITIES	1,141,208	1,004,108
STOCKHOLDERS’ EQUITY (DEFICIT):
Common stock, $0.001 par value; 90,000,000 shares authorized; 22,980,000 and 22,980,000 issued and outstanding at June 30, 2026 and March 31, 2026, respectively	22,980	22,980
Preferred stock, $0.001 par value; 10,000,000 shares authorized; none issued and outstanding
Additional paid in capital	1,192,560	1,192,560
Accumulated deficit	(2,218,518)	(2,084,789)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(1,002,978)	(869,249)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	138,230	134,859
Related Party [Member]
CURRENT LIABILITIES:
Related party accounts payable	409,400	325,400
Related party accrued compensation	85,000	70,000
Related party loans and notes payable	$ 31,543	$ 31,543