Executive Summary

GMTech Inc., a Wyoming corporation, has released its annual report for the fiscal year ended October 31, 2025. The Company operates primarily in the competitive and fragmented smartphone trading and IT consulting industries, with a focus on the Asian market. This report provides investors with critical financial and operational data, as well as regulatory and market developments that could influence share value.

Key Financial Highlights

• Revenue Growth: The Company reported significant revenue growth in FY2025, generating \$3,478,036, compared to \$52,800 in FY2024. The FY2025 revenue was solely from smartphone trades in the Asian market, marking a strategic shift from IT consulting services in FY2024.
• Profitability: GMTech posted a net income of \$413,355 in FY2025, reversing a net loss of \$(32,557) in FY2024. This turnaround signals successful execution of its new business strategy.
• Shareholder Equity: As of October 31, 2025, stockholders’ equity stood at \$524,235, up from \$109,316 in the prior year. The increase reflects both improved profitability and stable capital structure.
• Cash and Liquidity: The Company’s cash position at the end of FY2025 was \$116,861. Net cash used in financing activities was \$5,403 in FY2025, mainly from promissory notes transactions. In the prior year, the Company raised \$140,000 via common stock issuance.
• Public Float: The aggregate market value of voting and non-voting common equity held by non-affiliates was \$5,180,000 as of April 30, 2025.
• Shares Outstanding: As of March 6, 2026, the Company had 12,000,000 shares of common stock outstanding, with no equity compensation or stock option plans in place.
• Earnings Per Share: Basic and diluted earnings per share for FY2025 were \$0.03, compared to \$0.00 in FY2024.

Strategic and Operational Developments

• Business Transition: The Company has transitioned from IT consulting services to smartphone trading in the Asian market. This strategic change has resulted in substantial revenue growth and improved profitability.
• Competitive Landscape: GMTech operates in highly competitive and fragmented markets with limited barriers to entry. The Company faces competition from large tech firms as well as small workshops, for both clients and technical personnel. Most competitors possess greater resources.
• Marketing Strategy: The Company intends to ramp up marketing efforts leveraging executives’ personal networks and industry association channels, which may drive future business growth.

Regulatory and Compliance Status

• Reporting Compliance: GMTech is a non-accelerated filer, smaller reporting company, and an emerging growth company. It has met all filing requirements and submitted all required Interactive Data Files.
• Internal Controls: The Company has not filed a report or attestation on internal control over financial reporting by its public accounting firm, as permitted for smaller reporting companies.
• Dividend Policy: GMTech has never declared or paid cash dividends and does not intend to pay dividends in the foreseeable future, preferring to retain earnings for business operations. Future debt instruments may also restrict dividend payments.
• Recent Sales: No recent sales of unregistered shares have occurred, and there are no equity compensation plans.
• Shell Company Status: GMTech is not a shell company under SEC definitions.

Accounting Policies and Risk Factors

• Critical Accounting Policies: The Company uses estimates and assumptions in preparing financial statements, affecting asset/liability amounts and contingent disclosures. Actual results may differ from estimates.
• Revenue Recognition: Revenue is recognized in accordance with Accounting Standards Codification (ASC) 606, when performance obligations are satisfied.
• Off-Balance Sheet Arrangements: GMTech confirms it has no off-balance sheet arrangements that could affect liquidity or risk support.
• Recent Accounting Pronouncements: The Company has reviewed recent accounting pronouncements and expects no material impact on financial reporting.
• Risk Factors: Not applicable to smaller reporting companies; however, the competitive nature of the industry and reliance on executive networks for client acquisition are implicit risks.

Price-Sensitive and Shareholder-Relevant Information

• Shift to Smartphone Trading: The successful pivot to smartphone trading in the Asian market has materially improved revenues and profitability. If sustained, this could positively influence future share price.
• Absence of Dividends: Investors should note the Company does not plan to issue cash dividends, which may affect investor appeal among income-focused shareholders.
• Strong Equity Growth: The substantial increase in shareholder equity and net income may support higher valuations, especially as the market recognizes the new business direction.
• Public Market Presence: Shares are now listed on OTC Markets under ticker GMTH since June 26, 2024, making GMTech accessible to public investors and potentially increasing liquidity.

Conclusion

GMTech Inc.’s 2025 annual report reveals a company that has successfully transitioned to a new, high-growth business model in smartphone trading, resulting in noteworthy revenue and profit improvements. The absence of dividends and equity compensation plans, alongside compliance with regulatory requirements, provides a clear picture for investors. The Company’s competitive positioning, cash flow management, and operational execution are key areas to monitor for future share price movements. Investors should closely watch the sustainability of the revenue growth and profitability, as well as any developments in marketing and expansion strategies.

Disclaimer: This article is for informational purposes only and does not constitute investment advice. Investors should conduct their own due diligence and consult with a financial advisor before making investment decisions. The information is based on the Company’s annual report and may be subject to change or interpretation. The author assumes no responsibility for investment outcomes.

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