General Unilateral Load Estimator for Two-Layer Latent Factor Models R package GulFM version 0.5.0 Implements general unilateral loading estimator for two-layer latent factor models with smooth, element-wise factor transformations. We provide data simulation, loading estimation,finite-sample error bounds, and diagnostic tools for zero-mean and sub-Gaussian assumptions. A unified interface is given for evaluating estimation accuracy and cosine similarity. The philosophy of the package is described in Guo G. (2026) <doi:10.1016/j.apm.2025.116280>. Software Depends: R (>= 3.5.0) Imports: MASS, matrixStats Suggests: testthat (>= 3.0.0), ggplot2 Guangbao Guo <ggb11111111@163.com> Comprehensive R Archive Network (CRAN) Guangbao Guo [aut, cre] MIT + file LICENSE (https://CRAN.R-project.org/package=GulFM/LICENSE) 2026-01-08 application/tgz https://CRAN.R-project.org/package=GulFM doi:10.32614/CRAN.package.GulFM en-US