KHEOBA Corp. Soars with 2000%+ Revenue Growth, Asia Expansion

TL;DR

**KHEOBA's massive revenue jump and Asia push make it a speculative buy, but watch that cash burn for growth.**

AI Summary

KHEOBA CORP. reported a significant financial turnaround for the nine months ended July 31, 2025, achieving revenues of $680,057, a substantial increase from $32,115 in the prior year. Net income reached $366,644, reversing a net loss of $26,513 in the same period of 2024. This growth was driven by strategic partnerships with ERP and CRM software developers and expansion into Asian markets, particularly through new subsidiaries KHOB PTE. LTD. in Singapore and KHOB LIMITED in Hong Kong. Cash on hand dramatically increased to $96,380 from $1,097 at October 31, 2024, and total assets grew to $844,448 from $36,541. The company also benefited from $36,680 in debt forgiveness from former director Mr. Gaga Gvenetadze and Mr. Irakli Gunia, which was recognized as an increase in Additional Paid-In Capital. Despite positive operating results, the company acknowledges its dependence on sustaining profitability and potentially securing additional financing for growth, though management does not believe there is substantial doubt about its going concern ability.

Why It Matters

This filing signals a dramatic shift for KHEOBA CORP., moving from a loss-making entity to significant profitability and aggressive international expansion. For investors, the 2000%+ revenue growth and positive net income of $366,644 demonstrate strong execution of its new strategy, potentially indicating a high-growth opportunity in the competitive software solutions market. Employees and customers in Europe and Asia could see increased stability and expanded service offerings as the company leverages new partnerships and regional headquarters. The successful entry into Asian markets, particularly Singapore, positions KHEOBA to compete with established players by targeting underserved SMEs, potentially disrupting regional market dynamics.

Risk Assessment

Risk Level: medium — While KHEOBA CORP. reported strong revenue growth and net income, its ability to continue as a going concern is dependent on sustaining profitability and potentially securing additional financing, as stated in Note 2. The significant increase in accounts receivable to $538,590 from zero at October 31, 2024, also indicates a potential risk if collections slow, impacting working capital despite the current positive cash position.

Analyst Insight

Investors should closely monitor KHEOBA CORP.'s next few quarters for sustained profitability and cash flow from operations, especially given the rapid increase in accounts receivable. Evaluate the effectiveness of their Asian expansion and their ability to convert receivables into cash. Consider this a high-growth, high-risk opportunity, suitable for investors with a higher risk tolerance.

Financial Highlights

debt To Equity

1.07

revenue

$680,057

operating Margin

66.5%

total Assets

$844,448

total Debt

$436,979

net Income

$366,644

eps

N/A

gross Margin

80.3%

cash Position

$96,380

revenue Growth

+2024%

Revenue Breakdown

Key Numbers

• $680,057 — Revenues for nine months ended July 31, 2025 (Increased from $32,115 in prior year, representing over 2000% growth.)
• $366,644 — Net Income for nine months ended July 31, 2025 (Reversed a net loss of $26,513 in the prior year.)
• $96,380 — Cash on hand as of July 31, 2025 (Significantly up from $1,097 at October 31, 2024.)
• $844,448 — Total Assets as of July 31, 2025 (Increased from $36,541 at October 31, 2024.)
• $538,590 — Accounts receivable as of July 31, 2025 (Increased from zero at October 31, 2024, indicating significant sales growth but also potential collection risk.)
• $36,680 — Total debt forgiveness (Recognized as an increase in Additional Paid-In Capital, improving equity.)
• 74% — Equity stake acquired by Mr. Tien Seng Tong (Resulted in a controlling interest and strategic shift.)
• 8,092,000 — Common shares outstanding as of September 15, 2025 (Stable share count after initial issuance.)

Key Players & Entities

• KHEOBA CORP. (company) — registrant
• Mr. Tien Seng Tong (person) — Investor, acquired 74% equity stake
• KHOB PTE. LTD. (company) — Singapore subsidiary, regional headquarters
• KHOB LIMITED (company) — Hong Kong subsidiary
• Mr. Gaga Gvenetadze (person) — former director, forgave $21,115 in debt
• Mr. Irakli Gunia (person) — forgave $15,565 loan payable
• SEC (regulator) — Securities and Exchange Commission
• Bloomberg (company) — financial news outlet

FAQ

Risk Factors

• Dependence on Sustained Profitability [medium — financial]: The company acknowledges its dependence on sustaining its current level of profitability. Failure to maintain profitability could impact its ability to fund future growth and operations.
• Need for Additional Financing [medium — financial]: Management believes additional financing may be required to support future growth initiatives. The inability to secure such financing could hinder expansion plans.
• Accounts Receivable Collection Risk [medium — operational]: Accounts receivable increased significantly from $0 to $538,590. While indicative of sales growth, it also presents a potential risk if these receivables are not collected in a timely manner.
• Dependence on Key Partnerships [medium — operational]: The company's recent growth is attributed to strategic partnerships with ERP and CRM software developers. A disruption in these partnerships could negatively impact revenue.
• Asian Market Expansion Risks [medium — market]: Expansion into Asian markets through new subsidiaries (KHOB PTE. LTD. and KHOB LIMITED) introduces operational, regulatory, and market-specific risks that have not been previously encountered.

Industry Context

KHEOBA CORP. operates in the software and technology sector, likely focusing on business solutions given its partnerships with ERP and CRM developers. This sector is characterized by rapid innovation, competitive pricing, and a growing demand for integrated business management tools. Expansion into Asian markets, particularly Southeast Asia, presents significant growth opportunities but also requires navigating diverse regulatory environments and competitive landscapes.

Regulatory Implications

As a publicly reporting company, KHEOBA CORP. must adhere to SEC regulations and accounting standards (GAAP). The significant increase in assets and revenue will likely lead to increased scrutiny regarding financial reporting accuracy and internal controls. Expansion into new international markets may also introduce compliance requirements specific to those jurisdictions.

What Investors Should Do

1. Monitor Accounts Receivable Aging
2. Evaluate Sustainability of Growth Drivers
3. Assess Future Financing Needs
4. Review Subsidiary Performance

Key Dates

• 2025-07-31: Nine months ended July 31, 2025 — Reported significant revenue growth and net income, reversing prior year losses.
• 2024-10-31: As of October 31, 2024 — Company had minimal cash ($1,097) and total assets ($36,541), indicating a much smaller operational scale.
• 2025-07-31: As of July 31, 2025 — Cash on hand increased to $96,380 and total assets grew to $844,448, reflecting substantial operational expansion.
• 2025-09-15: As of September 15, 2025 — Common shares outstanding stood at 8,092,000, indicating a stable share count after initial issuances.

Glossary

Additional Paid-In Capital

Represents the amount investors have paid for stock above its par or stated value. It's a component of stockholders' equity. (The company recognized $36,680 in debt forgiveness as an increase in this account, directly boosting equity.)

Operating Lease Liability

The obligation to make lease payments under an operating lease agreement, recognized on the balance sheet. (The company has recognized current ($27,519) and non-current ($16,089) operating lease liabilities, indicating new lease commitments.)

Accumulated Deficit

The cumulative net losses of a company that have not been offset by net income. It appears as a negative balance in retained earnings. (The company has successfully converted its accumulated deficit of ($43,707) as of October 31, 2024, to a positive retained earnings balance of $322,937 as of July 31, 2025.)

Par Value

A nominal value assigned to a share of stock by the company's charter, often a very small amount. (Common stock is stated at $0.001 par value, with 8,092,000 shares outstanding, resulting in a nominal common stock balance of $8,092.)

Year-Over-Year Comparison

KHEOBA CORP. has demonstrated a dramatic turnaround compared to the period ending October 31, 2024. Revenues have surged by over 2000% to $680,057 from $32,115, and the company has shifted from a net loss of $26,513 to a net income of $366,644. Total assets have grown from $36,541 to $844,448, with cash increasing from $1,097 to $96,380. New risks have emerged, including significant accounts receivable and the operational complexities of international expansion.

Filing Documents

• kheoba_i10q-073125.htm (10-Q) — 445KB
• kheoba_ex3101.htm (EX-31.1) — 12KB
• kheoba_ex3201.htm (EX-32.1) — 6KB
• 0001683168-25-006970.txt ( ) — 2753KB
• khob-20250731.xsd (EX-101.SCH) — 20KB
• khob-20250731_cal.xml (EX-101.CAL) — 31KB
• khob-20250731_def.xml (EX-101.DEF) — 68KB
• khob-20250731_lab.xml (EX-101.LAB) — 205KB
• khob-20250731_pre.xml (EX-101.PRE) — 164KB
• kheoba_i10q-073125_htm.xml (XML) — 314KB

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 16 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 19 Item 4.

Controls and Procedures

Controls and Procedures 19 PART II OTHER INFORMATION 20 Item 1.

Legal Proceedings

Legal Proceedings 20 Item 1A.

Risk Factors

Risk Factors 20 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 20 Item 3. Defaults Upon Senior Securities 20 Item 4. Submission of Matters to a Vote of Securities Holders 20 Item 5. Other Information 20 Item 6. Exhibits 20

Signatures

Signatures 21 2 PART 1 – FINANCIAL INFORMATION

FINANCIAL STATEMENTS

ITEM 1. FINANCIAL STATEMENTS The accompanying interim financial statements of Kheoba Corp. ("the Company", "we", "us" or "our"), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted pursuant to such rules and regulations. The interim financial statements are condensed and should be read in conjunction with the company's latest annual financial statements. In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented. 3 KHEOBA CORP. CONDENSED CONSOLIDATED BALANCE SHEETS July 31, 2025 (Unaudited) October 31, 2024 ASSETS Cash on hand $ 96,380 $ 1,097 Cash in transit 100,000 – Escrow 23,400 – Prepaid expenses 31,260 18,050 Accounts receivable 538,590 – Total current assets 789,630 19,147 Right of use assets 43,582 – Software development costs, net 6,500 9,750 Website development costs, net 4,736 7,644 Total Assets $ 844,448 $ 36,541 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ 296,962 $ 1,398 Accounts payable - related party 10,565 14,000 Loan payable – 12,945 Related party loan – 4,065 Income tax payable 85,844 – Operating lease liability, current 27,519 – Total current liabilities 420,890 32,408 Operating lease liability, non-current 16,089 – Total liabilities 436,979 32,408 Commitments and Contingencies – – Stockholders' Equity Common stock, $ 0.001 par value, 75,000,000 shares authorized; 8,092,000 and 7,295,000 shares issued and outstanding at par 8,092 8,092 Additional paid in capital 7

View Full Filing

View this 10-Q filing on SEC EDGAR