$GMTH

GMTech Inc.

CIK:0002000762|SEC Filings

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Oct. 31, 2025	Oct. 31, 2024
Income Statement [Abstract]
Revenue, net	$ 3,478,036	$ 52,800
Cost of revenue	816,843	9,500
Gross profit	2,661,193	43,300
Operating Expenses
Advertising and marketing expenses	1,801,930	0
General and administrative expenses	350,861	75,857
Total operating expenses	2,152,791	75,857
Interest income	585	0
Other income	44	0
Foreign exchange (loss)/gain	(4,924)	0
Income/loss) before income tax expenses	504,107	(32,557)
Income tax expense	90,752	0
Net income (loss)	413,355	(32,557)
Other comprehensive income (loss)	1,564	0
Comprehensive income (loss)	$ 414,919	$ (32,557)
Net income (loss) per share - Basic	$ 0.03	$ 0.00
Net income (loss) per share - Diluted	$ 0.03	$ 0.00
Weighted average number of ordinary shares - Basic	12,000,000	9,083,333
Weighted average number of ordinary shares - Diluted	12,000,000	9,083,333

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Oct. 31, 2025	Oct. 31, 2024
Cash Flows from Operating Activities
Net income (loss)	$ 413,355	$ (32,557)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	354	0
Amortization of right-of-use assets	61,103	0
Changes in operating assets and liabilities:
Merchant receivable	(164,125)	0
Related party receivable	(5,121)	0
Rent deposit	(24,356)	0
Prepayments	(47,512)	0
Inventories	(802,159)	0
Right of use asset	0	(7,159)
Accounts payable	(386)	(4,208)
Accrued liabilities	14,232	(3,000)
Taxation payable	91,049	0
Operating lease liability	(61,103)	7,159
Due to related party	51,382	0
Deferred revenue	615,904	(14,800)
Net cash provided by (used in) operating activities	142,617	(54,565)
Cash Flows from Investing Activities
Issuance of notes receivable (non-trade)	(238,143)	0
Cash paid for purchase of property and equipment	(2,365)	0
Net cash used in investing activities	(240,508)	0
Cash Flows from Financing Activities
Proceeds from sale of common stock	0	140,000
Proceeds from promissory notes	161,283	0
Repayment of promissory notes	(155,880)	0
Proceeds from promissory notes - related party	199,750	0
Repayment of promissory notes - related party	(199,750)	0
Net cash provided by financing activities	5,403	140,000
Effect of foreign exchange on cash	1,564	0
Net change in cash and cash equivalents	(90,924)	85,435
Cash and cash equivalents, beginning of period	107,534	22,099
Cash and cash equivalents, end of period	16,610	107,534
Supplemental Disclosure of non-cash operating activities:
Right-of-use operating lease assets obtained in exchange for operating lease liabilities	$ 127,382	$ 0

CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 31, 2025	Oct. 31, 2024
Current Assets
Cash and cash equivalents	$ 16,610	$ 107,534
Merchant receivable	164,125	0
Related party receivable	5,121	0
Prepaid and other receivables	2,168	2,168
Inventories	802,159	0
Note receivable	238,143	0
Prepayment	47,512	0
Right-of-use asset	0	7,159
Total Current Assets	1,275,838	116,861
Non-Current Assets
Rent deposits	24,356	0
Property and equipment, net	2,011	0
Right-of-use asset	73,438	0
Total Non-Current Assets	99,805	0
Total Assets	1,375,643	116,861
Current Liabilities
Accounts payable	0	386
Due to - related party	51,382	0
Accrued liabilities	14,232	0
Deferred revenue	615,904	0
Taxation payable	91,049	0
Notes payable	5,403	0
Operating lease liability - short-term	62,657	7,159
Total Current Liabilities	840,627	7,545
Non-Current Liabilities
Operating lease liability - long-term	10,781	0
Total Non-Current Liabilities	10,781	0
Total Liabilities	851,408	7,545
Stockholders' Equity
Common stock, $0.0001 par value; 500,000,000 shares authorized; 12,000,000 shares and 12,000,000 shares issued and outstanding as of October 31, 2025 and October 31, 2024, respectively	1,200	1,200
Additional paid-in capital	139,300	139,300
Retained earnings/ (Accumulated deficit)	382,171	(31,184)
Accumulated other comprehensive loss	1,564	0
Total Stockholders’ Equity	524,235	109,316
Total Liabilities and Stockholders’ Equity	$ 1,375,643	$ 116,861