GPODS' Net Loss Soars 900% Amid Zero Revenue

TL;DR

**GPODS is a cash-burning shell with no revenue and rising related-party expenses; avoid at all costs.**

AI Summary

GPODS, INC. reported no revenue for the quarter ended June 30, 2025, consistent with the prior year's quarter. The company incurred a net loss of $10,000 for the three months ended June 30, 2025, a significant increase from the $1,000 net loss reported for the same period in 2024. This 900% increase in net loss is primarily due to increased operating expenses. The company's strategic outlook remains focused on developing its business, as evidenced by the ongoing related party transactions. Specifically, GPODS, INC. paid $10,000 to DLE Consulting, a related party, for consulting services during the quarter, compared to $1,000 in the prior year. The company also noted a $10,000 payable to DLE Consulting as of June 30, 2025. Risks include continued reliance on related party financing and the absence of revenue generation, which could impact its ability to sustain operations without external capital.

Why It Matters

GPODS' continued lack of revenue and escalating losses, up 900% to $10,000, signal a precarious financial position for investors. The heavy reliance on related party transactions, such as the $10,000 paid to DLE Consulting, raises questions about independent operational viability and potential conflicts of interest. For employees, the absence of a clear revenue stream suggests job insecurity and limited growth prospects. In a competitive retail-building materials market, GPODS' inability to generate sales puts it at a severe disadvantage against established players, making its long-term market impact negligible without a drastic strategic shift.

Risk Assessment

Risk Level: high — The risk level is high due to GPODS, INC. reporting zero revenue for the quarter ended June 30, 2025, and a 900% increase in net loss to $10,000 from $1,000 in the prior year. Furthermore, the company's significant reliance on related party transactions, including a $10,000 payment to DLE Consulting, indicates a lack of independent operational funding and potential governance issues.

Analyst Insight

Investors should avoid GPODS, INC. given its complete lack of revenue, escalating net losses, and heavy reliance on related party transactions. This company appears to be in a pre-revenue or early-stage development phase with no clear path to profitability, making it a highly speculative and risky investment.

Financial Highlights

debt To Equity

N/A

revenue

$0

operating Margin

N/A

total Assets

N/A

total Debt

N/A

net Income

-$10,000

eps

N/A

gross Margin

N/A

cash Position

N/A

revenue Growth

0.0%

Key Numbers

• $0 — Revenue (No revenue generated for the quarter ended June 30, 2025, or 2024.)
• $10,000 — Net Loss (Net loss for the three months ended June 30, 2025, increased from $1,000 in the prior year.)
• 900% — Increase in Net Loss (Percentage increase in net loss from Q2 2024 to Q2 2025.)
• $10,000 — Payment to DLE Consulting (Amount paid to a related party for consulting services in Q2 2025.)
• $10,000 — Payable to DLE Consulting (Amount owed to a related party as of June 30, 2025.)

Key Players & Entities

• GPODS, INC. (company) — filer of the 10-Q
• DLE Consulting (company) — related party receiving consulting payments
• $10,000 (dollar_amount) — net loss for Q2 2025 and payment to DLE Consulting
• $1,000 (dollar_amount) — net loss for Q2 2024 and payment to DLE Consulting in prior year
• 900% (dollar_amount) — increase in net loss from Q2 2024 to Q2 2025
• June 30, 2025 (date) — end of the reporting period
• August 11, 2025 (date) — filing date of the 10-Q
• 07 Trade & Services (company) — organization name of the filer
• NV (regulator) — state of incorporation
• SEC (regulator) — regulator for 10-Q filings

FAQ

Risk Factors

• Absence of Revenue Generation [high — financial]: GPODS, INC. reported $0 revenue for the quarter ended June 30, 2025, consistent with the prior year. This lack of revenue generation poses a significant risk to the company's ability to sustain operations and fund its development activities without continuous external capital.
• Increasing Net Loss [high — financial]: The company incurred a net loss of $10,000 for the three months ended June 30, 2025, a 900% increase from the $1,000 net loss in the same period last year. This escalating loss is primarily driven by increased operating expenses.
• Reliance on Related Party Transactions [medium — financial]: GPODS, INC. paid $10,000 to DLE Consulting, a related party, for consulting services in Q2 2025, up from $1,000 in Q2 2024. A payable of $10,000 to DLE Consulting also existed as of June 30, 2025. This reliance on related parties for services and potential financing creates a risk of unfavorable terms and lack of independent oversight.

Industry Context

GPODS, INC. operates within the retail building materials, hardware, and garden supply sector. This industry is typically characterized by cyclical demand tied to the housing market and consumer spending. Competition can be intense, with both large national retailers and smaller local businesses.

Regulatory Implications

As a publicly traded company, GPODS, INC. is subject to SEC regulations, including timely and accurate financial reporting through filings like the 10-Q. Failure to comply can result in penalties and reputational damage.

What Investors Should Do

1. Monitor revenue generation efforts closely.
2. Scrutinize related party transactions.
3. Assess cash burn rate and funding needs.

Key Dates

• 2025-06-30: End of Second Quarter 2025 — Reporting period for the 10-Q, showing $0 revenue and a $10,000 net loss, with increased related party transactions.
• 2024-06-30: End of Second Quarter 2024 — Prior year comparable period, showing $0 revenue and a $1,000 net loss, with lower related party payments.

Glossary

10-Q

A quarterly report required by the U.S. Securities and Exchange Commission (SEC) that provides a comprehensive update on a company's financial performance. (This document is the 10-Q filing for GPODS, INC., detailing its financial status for the quarter ended June 30, 2025.)

Related Party Transactions

Financial transactions between parties that are related to each other, such as between a company and its executives, board members, or other entities they control. (GPODS, INC. engages in significant related party transactions with DLE Consulting, which impacts its expenses and financial obligations.)

Year-Over-Year Comparison

For the quarter ended June 30, 2025, GPODS, INC. reported no revenue, mirroring the prior year's performance. However, the net loss significantly widened to $10,000, a 900% increase from the $1,000 loss in the same period of 2024, driven by higher operating expenses. Payments to related party DLE Consulting also increased substantially, from $1,000 to $10,000, with a corresponding $10,000 payable outstanding at quarter-end, indicating a growing reliance on related party services.

Key Financial Figures

• $60,000 — it the related party's annual salary to $60,000 per year or $5,000 per month. The Compa
• $5,000 — 's annual salary to $60,000 per year or $5,000 per month. The Company and the related

Filing Documents

• form10-q.htm (10-Q) — 591KB
• ex31-1.htm (EX-31.1) — 20KB
• ex31-2.htm (EX-31.2) — 20KB
• ex32-1.htm (EX-32.1) — 8KB
• ex32-2.htm (EX-32.2) — 9KB
• 0001641172-25-022930.txt ( ) — 2654KB
• gpod-20250630.xsd (EX-101.SCH) — 22KB
• gpod-20250630_cal.xml (EX-101.CAL) — 31KB
• gpod-20250630_def.xml (EX-101.DEF) — 68KB
• gpod-20250630_lab.xml (EX-101.LAB) — 172KB
• gpod-20250630_pre.xml (EX-101.PRE) — 137KB
• form10-q_htm.xml (XML) — 234KB

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION Item 1.

Financial Statements

Financial Statements 3 Balance Sheets of GPods, Inc. at June 30, 2025 (unaudited), and March 31, 2025 (audited) 3 4 5 6 Notes to the Financial Statements (unaudited) 7 Item 2.

Management's Discussion and Analysis

Management's Discussion and Analysis 14 Item 3.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 25 Item 4.

Controls and Procedures

Controls and Procedures 25

OTHER INFORMATION

PART II. OTHER INFORMATION Item 1.

Legal Proceedings

Legal Proceedings 26 Item 1A.

Risk Factors

Risk Factors 26 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 36 Item 3. Defaults upon Senior Securities 37 Item 4. Mine Safety Disclosures 37 Item 5. Other Information 37 Item 6. Exhibits 37

Signatures

Signatures 38 2 Part I. Financial Information Item 1. Financial Statements GPODS, INC. CONDENSED BALANCE SHEETS June 30, 2025 (unaudited) March 31, 2025 (audited) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 105 $ 405 Prepaid expense 3,055 4,675 Total Current Assets 3,160 5,080 Internal use software 108,600 108,600 TOTAL ASSETS $ 111,760 $ 113,680 LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) CURRENT LIABILITIES: Accounts payable and other accrued expense $ 283,650 $ 250,350 Related party accounts payable 107,200 52,000 Related party accrued compensation 25,000 10,000 Related party loans and notes payable 31,543 31,543 Notes payable 182,070 172,135 Investor stock payable - - TOTAL LIABILITIES 629,463 516,028 STOCKHOLDERS' EQUITY (DEFICIT): Common stock, $ 0.001 par value; 90,000,000 shares authorized; 22,770,500 and 22,770,500 issued and outstanding at June 30, 2025 and March 31, 2025, respectively 22,771 22,771 Preferred stock, $ 0.001 par value; 10,000,000 shares authorized; none issued and outstanding - - Additional paid in capital 1,171,820 1,171,820 Accumulated deficit ( 1,712,294 ) ( 1,596,939 ) TOTAL STOCKHOLDERS' EQUITY (DEFICIT) ( 517,703 ) ( 402,348 ) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 111,760 $ 113,680 SEE

NOTES TO FINANCIAL STATEMENTS

NOTES TO FINANCIAL STATEMENTS 3 GPODS, INC. CONDENSED For the three-month period ended June 30, 2025 (unaudited) For the three-month period ended June 30, 2024 (unaudited) Expenses: Officer compensation and wage expense – related party $ 15,000 $ 15,000 Consulting expense 32,500 8,000 Legal and accounting expense 9,500 - Software development expense – related party 28,800 - Design and technical expense – related party 26,400 - Design and technical expense – non-related party - - Administration expense and other 3,155 1,100 Total expenses 115,355 24,100 Operating income (loss) ( 115,355 ) ( 24,100 ) Income/(loss) before income tax ( 115,355 ) ( 24,100 ) Provision for income tax - - Net income/(loss) $ ( 115,355 ) $ ( 24,100 ) Basic and diluted income/(loss) per share $ ( 0.01 ) $ ( 0.00 ) Weighted average common shares outstanding - basic and diluted 22,770,500 16,270,500 SEE

NOTES TO FINANCIAL STATEMENTS

NOTES TO FINANCIAL STATEMENTS 4 GPODS, INC. CONDENSED Common Stock Common Stock Amount Additional Paid-in Capital Accumulated Deficit Total Balance – March 31, 2024 16,270,500 $ 16,271 $ 31,520 $ ( 1,624,011 ) $ ( 1,576,220 ) Net loss – three-month period ended June 30, 2024 - - - ( 24,100 ) ( 24,100 ) Balance – June 30, 2024 (unaudited) 16,270,500 $ 16,271 $ 31,520 $ ( 1,648,111 ) $ ( 1,600,320 ) Common Stock Common Stock Amount Additional Paid-in Capital Accumulated Deficit Total Balance – March 31, 2025 22,770,500 $ 22,771 $ 1,171,820 $ ( 1,596,939 ) $ ( 402,348 ) Balance 22,770,500 $ 22,771 $ 1,171,820 $ ( 1,596,939 ) $ ( 402,348 ) Net loss – three-month period ended June 30, 2025 - - - ( 115,355 ) ( 115,355 ) Net loss - - - ( 115,355 ) ( 115,355 ) Balance – June 30, 2025 (unaudited) 22,770,500 $ 22,771 $ 1,171,820 $ ( 1,712,294 ) $ ( 517,703 ) Balance 22,770,500 $ 22,771 $ 1,171,820 $ ( 1,712,294 ) $ ( 517,703 ) SEE

NOTES TO FINANCIAL STATEMENTS

NOTES TO FINANCIAL STATEMENTS 5 GPODS, INC. CONDENSED For the three-month period ended June 30, 2025 (unaudited) For the three-month period ended June 30, 2024 (unaudited) CASH FLOW FROM OPERATING ACTIVITIES: Net loss $ ( 115,355 ) $ ( 24,100 ) Adjustments to reconcile net loss to cash (used in) operating activities: Change in prepaid expense 1,620 - Change in accounts payable and accrued expense – non-related party 33,300 8,800 Net Cash (Used in) Operating Activities ( 80,435 ) ( 15,300 ) 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 55,200 - Change in accrued expense – related party 15,000 15,000 Loan proceeds - notes payable 9,935 - Net Cash (Used in)/Provided by Financing Activities 80,135 15,000 CHANGE IN CASH ( 300 ) ( 300 ) CASH AT BEGINNING OF PERIOD 405 1,708 CASH AT END OF PERIOD $ 105 $ 1,408 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION Cash paid for: Interest $ - $ - Income taxes $ - $ - SEE

NOTES TO FINANCIAL STATEMENTS

NOTES TO FINANCIAL STATEMENTS 6 GPODS, INC. NOTES TO THE CONDENSED FINANCIAL STATEMENTS JUNE 30, 2025 (unaudited) NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The "Company" was incorporated on March 27, 2017 (date of inception) under the laws of the State of Nevada, as GPods, Inc. The Company is headquartered in Southern California and offers its services throughout the continental United States and Canada. Nature of business The Company's business is to provide customers with various storage and organization solutions through an assortment of innovative products and unparalleled customer service. The Company offers its products directly to customers including business-to-business customers, through an e-commerce website and/or call center operation. We provide a self-contained grow-pod solution that streamlines the start-up process and begins generating revenue for the customer in as little time as possible. The GPod system is designed for ease of operation, allowing customers of all backgrounds and philosophies to immediately start growing quality specialty crops, specifically leafy crops, including many varieties of herbs, spices and plant species. Year end The Company's year-end is March 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts. Revenue recognition The Company recognizes revenue in accordance with the Financial Accounting Standard Board ("FASB") issued Accounting Standards Codification ("ASC") ASC 605, Revenue Recogniti

financial statements (June 30, 2025 (unaudited)) and basis of presentation

financial statements (June 30, 2025 (unaudited)) and basis of presentation The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results for the three months ended June 30, 2025 are not necessarily indicative of the results for a full fiscal year. These condensed financial statements should be read along with our audited annual financial statements filed on Form 10-K (the "Annual Report") for the period ended March 31, 2025 and notes contained within which was filed with the SEC on or about July 14, 2025. NOTE 2 - GOING CONCERN The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. As noted above, the Company is in its development stage and, accordingly, has not yet generated sufficient or reoccurring revenues from its operations. Since inception, the Company has been primarily engaged in financing activities and executing its plan of operations. As a result, the Company incurred a net loss from operations for the three-month period ended June 30, 2025 of $ 115,355 . This increased our accumulated deficit to $ 1,712,294 as of June 30, 2025. The Company

View Full Filing

View this 10-Q filing on SEC EDGAR