U.S. SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: ~~June 30~~March 31, ~~2023~~2024

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _______to _______

Commission File Number 000-55666

~~Gushen,~~Zhuoxun Hongtu Inc.

(Exact name of registrant as specified in its charter)

Nevada		47-3413138
(State or other jurisdiction of Incorporation or organization)		(IRS Employer Identification No.)

Room 1312-13, 14^th Floor, Building No. 2, 1 Hangfeng Road,

Fengtai District, Beijing, China 100070

(Address of principal executive offices)

+86-139-4977-8662

(Issuer’s telephone number including area code)

Gushen, Inc.

(Former name, former address, and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☐ No ☒

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☐ Yes ☒ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer	☒	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☐
		Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

State the number of shares outstanding of each of the issuer’s classes of common equity as of the latest practicable date. As of ~~May~~the ~~24,~~date ~~2024~~hereof, ~~there are~~ 423,237,273 shares of common stock issued and outstanding.

~~GUSHEN,~~ZHUOXUN HONGTU INC.

CONTENTS

PART 1 – FINANCIAL INFORMATION		1
Item 1. – Financial Statements		1
Condensed Consolidated Balance Sheets		1
Interim Condensed Consolidated Balance Sheets		1
Condensed Consolidated Statements of Operations (unaudited)		2
Interim Condensed Consolidated Statements of Operations and Comprehensive Loss (unaudited)		2
Condensed Consolidated Statements of Stockholders’ Deficit (unaudited)		3
Interim Condensed Consolidated Statements of Changes in Stockholders’ Equity (unaudited)		3
Condensed Consolidated Statements of Cash Flows (unaudited)		4
Interim Condensed Consolidated Statements of Cash Flows (unaudited)		4
Notes to Condensed Consolidated Financial Statements (unaudited)		5
Item 2. – Management’s Discussion and Analysis of Financial Condition And Results of Operations		20
Item 3. – Quantitative and Qualitative Disclosures about Market Risk		29
Item 4. – Controls and Procedures		29
PART II – OTHER INFORMATION		30
Item 1. – Legal Proceedings		30
Item 1A. – Risk Factors		30
Item 2. – Unregistered Sales of Equity Securities and Use of Proceeds		30
Item 3. – Defaults Upon Senior Securities		30
Item 4. – Mine Safety Disclosures		30
Item 5. – Other Information		30
Item 6. – Exhibits		30
SIGNATURES		31

PART I: FINANCIAL INFORMATION

Item 1. - Financial Statements

~~GUSHEN,~~ZHUOXUN HONGTU INC.

INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS

(In U.S. dollars except Number of Shares)

	June 30,			September 30,
	As of March 31,			As of September 30,
	2023			2022
	2024			2023
	(Unaudited)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	5164,~~905~~335		$	~~841~~54,~~686~~935
Other monetary funds		~~2,856~~-			252,~~933~~764
Prepayment		~~468~~35,~~474~~068			~~452~~6,~~425~~855
Other receivables		157,016			140,738
Other receivables, net		61,426			36,413
Due from related parties		192,~~235~~120			232,~~297~~881
Inventory		-			91
Inventory, net		6,387			-
Total Current Assets		699,486			1,484,170
Other Assets, current		13,325			-
Total Current Assets		182,661			103,848
NON-CURRENT ASSETS
Other long-term assets		~~24,086~~-			8021,~~593~~676
Right of use assets		150,473			285,311
Property, plant and equipment, net		44,065			54,116
Property, plant and equipment, net		86,757			145,766
Intangible assets, net		3,534			44,400
Intangible Assets		47,013			56,793
Total non-Current Assets		47,599			120,192
Total non-Current Assets		308,329			568,463
TOTAL ASSETS	$	230,260		$	224,040
TOTAL ASSETS	$	1,007,815		$	2,052,633
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	2,~~213~~331,~~296~~072		$	2,~~258~~201,~~779~~152
Lease liability - current		150,473			130,598
Contract liability		299,182			129,758
Contract liability		130,544			340,343
Amount due to related parties		1,333,106			945,532
Amount due to related parties		618,859			506
Payroll payable		721,096			718,745
Payroll payable		715,922			766,978
Tax payable		5,411,476			5,363,939
Tax payable		5,393,422			5,502,085
Other payable		272,143			277,712
Other payable		274,977			332,781
Accrued liabilities		5,002,257			4,340,593
Accrued liabilities		4,112,901			3,434,651
Total Current Liabilities		15,370,332			13,977,431
Total Current Liabilities		13,610,394			12,766,721
TOTAL LIABILITIES		15,370,332			13,977,431
NON-CURRENT LIABILITIES
Lease liability - non-current		-			154,713
Total non-Current Liabilities		-			154,713
TOTAL LIABILITIES		13,610,394			12,921,434
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ (DEFICIT) EQUITY
Preferred stock, par value $0.0001, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding as of June 30, 2023 and 1,000,000 shares issued and outstanding as of September 30, 2022*		100			100
Preferred stock, par value $0.0001, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding as of March 31, 2024 and 1,000,000 shares issued and outstanding as of September 30, 2023*		100			100
Common stock, Par Value $0.0001, 600,000,000 shares authorized, 423,237,273 shares issued and outstanding as of June 30, 2023 and 410,618,750 shares issued and outstanding as of September 30, 2022*		42,324			41,062
Common stock, Par Value $0.0001, 600,000,000 shares authorized, 423,237,273 shares issued and outstanding as of March 31, 2024 and 423,237,273 shares issued and outstanding as of September 30, 2023*		42,324			42,324
Additional paid-in capital		63,236			4063,~~498~~236
Statutory reserve		1,545			1,545
Accumulated deficits		(14,129,031	)		(12,080,418	)
(Accumulated deficits) retained earnings		(16,544,559	)		(15,288,351	)
Accumulated other comprehensive gain		1,420,163			1,129,337
Accumulated other comprehensive gain (loss)		1,383,319			1,513,786
Non-controlling interest		(~~916~~86,037	)		(~~925~~86,031	)
Total Stockholders’ Deficit		(12,602,579	)		(10,868,801	)
Total Stockholders’ (Deficit) Equity		(15,140,072	)		(13,753,391	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	1230,~~007,815~~260		$	2224,~~052,633~~040

Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

The accompanying notes are an integral part of these ~~unaudited~~ interim condensed consolidated financial statements.

~~GUSHEN,~~ZHUOXUN HONGTU INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

(In U.S. dollars except Number of Shares)

(UNAUDITED)

	For The Three Months Ended						For The ~~Nine~~Six Months Ended
	June 30,						June 30,
	March 31,						March 31,
	2023			2022			2023			2022
	2024			2023			2024			2023
REVENUE	$	~~561~~36		$	~~965~~21,~~542~~722		$	~~22,340~~84		$	121,~~506,988~~811
COST OF REVENUE		7-			~~549~~13,~~970~~916			~~13,904~~-			~~897~~13,~~261~~917
GROSS PROFIT		~~554~~36			~~415~~7,~~572~~806			~~8,436~~84			~~609~~7,~~727~~894
OPERATING EXPENSES
Selling expenses		9463,~~844~~349			~~613~~172,~~971~~032			~~587~~164,~~696~~736			2492,~~044,152~~852
General and administrative expenses		~~201~~136,~~510~~587			~~285~~190,~~562~~790			~~684~~595,~~902~~084			1483,~~023,776~~392
Total Operating Expenses		~~296~~199,~~354~~936			~~899~~362,~~533~~822			1759,~~272,598~~820			3976,~~067,928~~244
LOSS FROM OPERATIONS		(~~295~~199,~~800~~900	)		(~~483~~355,~~961~~016	)		(1759,~~264,162~~736	)		(2968,~~458,201~~350	)
OTHER INCOME (EXPENSE), NET
Interest income		2730			~~793~~73			~~483~~73			~~3,439~~456
Other income		~~127~~(2,783	)		~~610~~1,122			113,~~249~~267			41,~~633~~122
Other expense		(~~257~~251,~~670~~694	)		(~~285~~260,974	)		(~~786~~509,~~174~~818	)		(2528,~~945~~516	)
Total Other Income (Expense), net		(~~257~~254,~~516~~447	)		1(259,~~118~~779	)		(~~784~~496,~~442~~478	)		5(526,~~127~~938	)
NET LOSS BEFORE TAXES		(~~553~~454,~~316~~347	)		(~~482~~614,~~843~~795	)		(21,~~048~~256,~~604~~214	)		(21,~~453~~495,~~074~~288	)
Income tax benefit (expense)		-			-			-			-
NET LOSS		(~~553~~454,~~316~~347	)		(~~482~~614,~~843~~795	)		(21,~~048~~256,~~604~~214	)		(21,~~453~~495,~~074~~288	)
Less: Net income (loss) attributable to non-controlling interests		2			17			9			12
Less: Net (loss) income attributable to non-controlling interests		(5	)		(5	)		(6	)		7
NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS		(~~553~~454,~~318~~342	)		(~~482~~614,~~860~~790	)		(21,~~048~~256,~~613~~208	)		(21,~~453~~495,~~086~~295	)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustment		~~699~~300,~~716~~233			~~212~~(46,~~836~~883	)		~~290~~(130,~~826~~467	)		~~175~~(408,~~853~~890	)
COMPREHENSIVE INCOME (LOSS)	$	146,400		$	(270,024	)	$	(1,757,778	)	$	(2,277,233	)
COMPREHENSIVE LOSS	$	(154,114	)	$	(661,678	)	$	(1,386,681	)	$	(1,904,178	)
Basic and diluted loss per share*	$	(0.001	)	$	(0.001	)	$	(0.~~005~~003	)	$	(0.~~006~~004	)
Weighted average number of common shares outstanding – basic and diluted*		423,237,273			~~410~~423,~~618~~237,~~750~~273			423,237,273			~~410~~423,~~618~~237,~~750~~273

Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

The accompanying notes are an integral part of these ~~unaudited~~ interim condensed consolidated financial statements.

~~GUSHEN,~~ZHUOXUN HONGTU INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

FOR THE ~~NINE~~SIX MONTHS ENDED ~~JUNE 30~~MARCH 31, ~~2023~~2024 ~~AND~~and ~~2022~~2023

(In U.S. dollars except Number of Shares)

(UNAUDITED)

	Preferred Stock				Common Stock				Additional Paid-in		Statutory		~~Accumulated~~Retained			Accumulated other comprehensive			Non- controlling			Total Stockholders’
	Shares		Value		Shares		Value		Capital		reserves		~~Deficits~~Earnings			income (loss)			interests			~~Deficits~~Equity
Balance at September 30, 2021		1,000,000	$	100		410,618,750	$	41,062	$	40,498	$	1,545	$	(2,607,865	)	$	163,360		$	(884	)	$	(2,362,184	)
Balance at September 30, 2023		1,000,000	$	100		423,237,273	$	42,324	$	63,236	$	1,545	$	(15,288,351	)	$	1,513,786		$	(86,031	)	$	(13,753,391	)
Net loss														(2,453,086	)					12			(2,453,074	)
Net income (loss)														(1,256,208	)					(6	)		(1,256,214	)
Foreign currency translation adjustment																	~~175~~(130,~~853~~467	)					~~175~~(130,~~853~~467	)
Balance at June 30, 2022		1,000,000	$	100		410,618,750	$	41,062	$	40,498	$	1,545	$	(5,060,951	)	$	339,213		$	(872	)	$	(4,639,405	)
Balance at March 31, 2024		1,000,000	$	100		423,237,273	$	42,324	$	63,236	$	1,545	$	(16,544,559	)	$	1,383,319		$	(86,037	)	$	(15,140,072	)

	Preferred Stock				Common Stock				Additional Paid-in		Statutory		~~Accumulated~~Retained			Accumulated other comprehensive			Non- controlling			Total Stockholders’
	Shares		Value		Shares		Value		Capital		reserves		~~Deficits~~Earnings			income (loss)			interests			~~Deficits~~Equity
Balance at September 30, 2022		1,000,000	$	100		410,618,750	$	41,062	$	40,498	$	1,545	$	(12,080,418	)	$	1,129,337		$	(925	)	$	(10,868,801	)
Net loss														(21,~~048~~495,~~613~~295	)					97			(21,~~048~~495,~~604~~288	)
Issuance of restricted shares						12,618,523		~~1,262~~		~~22,738~~													~~24,000~~
Foreign currency translation adjustment																	~~290~~(408,~~826~~890	)					~~290~~(408,~~826~~890	)
Balance at June 30, 2023		1,000,000	$	100		423,237,273	$	42,324	$	63,236	$	1,545	$	(14,129,031	)	$	1,420,163		$	(916	)	$	(12,602,579	)
Balance at March 31, 2023		1,000,000	$	100		423,237,273	$	41,062	$	40,498	$	1,545	$	(13,575,713	)	$	720,447		$	(918	)	$	(12,772,979	)

Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

The accompanying notes are an integral part of these ~~unaudited~~ interim condensed consolidated financial statements.

~~GUSHEN,~~ZHUOXUN HONGTU INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(In U.S. dollars)

(UNAUDITED)

	For The Nine Months Ended
	For The Six Months Ended
	June 30,
	March 31,
	2023			2022
	2024			2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(21,~~048~~256,~~604~~214	)	$	(21,~~453~~495,~~074~~288	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for expected credit losses		3,753			-
(Recovery) Provision for expected credit losses, net		(10,402	)		3,759
Stock based compensation		24,000			-
Impairment of intangible assets		38,938			-
Loss from the disposal of property and equipment		~~11,030~~-			-11,046
Depreciation and amortization		5513,~~350~~247			5838,~~093~~446
Amortization of prepaid expenses		577,~~005~~822			~~530~~48,~~140~~737
Changes in operating assets and liabilities:
Accounts receivable		-			(25,838	)
Other receivables		(14,381	)		35,466
Other receivables		(22,703	)		89,819
Advances to suppliers		(27,506	)		(40,926	)
Advances to suppliers		(26,007	)		(9,280	)
Due from related party		795			18,076
Due from related party		3,737			(18,124	)
Inventory		(6,422	)		92
Inventory		92			(5,794	)
Right of use assets		-			115,755
Right of use assets		134,106
Accounts payable		108,535			2,867
Accounts payable		(573	)		49,572
Contract liabilities		169,048			(211,030	)
Contract liability		(210,798	)		(17,155	)
Payroll payable		(4,850	)		(22,654	)
Payroll payable		(37,168	)		2,905
Tax payables		(6,046	)		989
Tax payables		814			84,053
Other payables		(8,385	)		(42,994	)
Accrued liabilities		775,142			-
Lease liabilities- current & non-current		-			(115,755	)
Other payables		(53,143	)		190,772
Accrued liabilities		621,713			517,468
Lease liabilities- current & non-current		(134,106	)
Net cash used in operating activities		(374,109	)		(1,135,946	)
Net cash used in operating activities		(1,468,073	)		(1,523,911	)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		-			(10,820	)
Net cash used in investing activities		-			(10,820	)
CASH FLOWS FROM FINANCING ACTIVITIES
Due to related parties		~~642~~380,~~027~~204			-319,785
Net cash provided by financing activities		~~642~~380,~~027~~204			-319,785
NET CHANGE IN CASH AND CASH EQUIVALENTS		(812,858	)		(1,573,835	)
EFFECT OF EXCHANGE RATE ON CASH		541			17,658
EFFECT OF EXCHANGE RATE ON CASH		13,188			(39,104	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		6,636			(798,503	)
CASH AT BEGINNING OF YEAR	$	867,619			2,659,622
CASH AT BEGINNING OF PERIOD	$	57,699		$	867,619
CASH AT END OF YEAR	$	54,761			1,085,787
CASH AT END OF PERIOD	$	64,335		$	69,116
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid during the years for:
Income taxes	$	-		$	-
Interest	$	-		$	-

The accompanying notes are an integral part of these ~~unaudited~~ interim condensed consolidated financial statements.

~~GUSHEN,~~ZHUOXUN HONGTU INC.

NOTES TO ~~UNAUDITED~~ INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars except Number of Shares)

1. ORGANIZATION AND BUSINESS

~~Gushen,~~Zhuoxun Hongtu Inc. (the “Company”) was incorporated on March 9, 2015, in the state of Nevada. The name of the Company was changed from “Gushen, Inc.” to “Zhuoxun Hongtu Inc.”since August 23, 2024 to align with the Company's operations and brands for its subsidiaries.

On July 30, 2021, the Company, and Dyckmanst Limited, a company organized under the laws of the British Virgin Islands (“Dyckmanst Limited”), and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the Company acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of the Company (the “Share Exchange”). Immediately prior to the closing of the Share Exchange, two existing holders of aggregated 30,000,000 shares of Series A preferred stock of the Company, par value $0.0001 per share (the “Preferred Stock”) delivered 29,000,000 shares of Preferred Stock to the Company for cancellation (“the “Cancellation of Certain Preferred Stock”), each share of Preferred Stock is convertible into 10 shares of Common Stock. As a result, immediately following the closing of the Share Exchange, there are 410,618,750 shares of Common Stock issued and outstanding and 1,000,000 shares of Preferred Stock issued and outstanding. Dyckmanst Limited Shareholders collectively control 90.72% voting power of the Company on as converted basis, with respect to all of the shares of common stock and preferred stock, voting as a single class, with each share of common stock entitles to 1 vote and each share of preferred stock entitles to 10 votes.

Dyckmanst Limited, via Beijing Zhuoxun Century Culture Communication Co., Ltd. (“Zhuoxun Beijing”), an affiliated entity incorporated in the People’s Republic of China (“PRC”), engages in providing family education resources to promote all-around education onsite in local communities organized by its regional collaborative education agencies and offering parents easy access to a wide variety of courses online through mobile applications.

In February 2021, Beijing Fengyuan Zhihui Education Technology Co., Ltd. (“Fengyuan Beijing”), a wholly foreign-owned enterprise under PRC law and subsidiary of Dyckmanst Limited, entered into a series of contractual agreements with Zhuoxun Beijing, and the shareholders of Zhuoxun Beijing for Zhuoxun Beijing to qualify as a variable interest entity or VIE (the “VIE Agreements”), which are summarized below. The following summary of the VIE Agreements does not purport to be complete and is subject to, and qualified in its entirety by, the VIE Agreement filed as exhibits to a Current Report on Form 8-K/A filed on August 6, 2021.

Consulting Service Agreement

Pursuant to the terms of an Exclusive Consulting and Service Agreement dated February 5, 2021, between Fengyuan Beijing and Zhuoxun Beijing (the “Consulting Service Agreement”), Fengyuan Beijing is the exclusive consulting and service provider to Zhuoxun Beijing to provide business-related software research and development services; design, installation, and testing services; network equipment support, upgrade, maintenance, monitor, and problem-solving services; employees training services; technology development and sublicensing services; public relations services; market investigation, research, and consultation services; short to medium term marketing plan-making services; compliance consultation services; marketing events and membership related activities planning and organizing services; intellectual property permits; equipment and rental services; and business-related management consulting services. Pursuant to the Consulting Service Agreement, the service fee is the remaining amount after Zhuoxun Beijing’s profit before tax in the corresponding year deducts Zhuoxun Beijing’s losses, if any, in the previous year, the necessary costs, expenses, taxes, and fees incurred in the corresponding year, and the withdraws of the statutory provident fund. Zhuoxun Beijing agreed not to transfer its rights and obligations under the Consulting Service Agreement to any third party without prior written consent from Fengyuan Beijing. In addition, Fengyuan Beijing may transfer its rights and obligations under the Consulting Service Agreement to Fengyuan Beijing’s affiliates without Zhuoxun Beijing’s consent, but Fengyuan Beijing shall notify Zhuoxun Beijing of such transfer. This Agreement is valid for a term of 10 years subject to any extension requested by Fengyuan Beijing unless terminated by Fengyuan Beijing unilaterally prior to the expiration.

~~Business Operation Agreement~~5

~~Pursuant to the terms of a~~ Business ~~Operation~~ ~~Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing and the shareholders of Zhuoxun Beijing (the “Business~~ Operation Agreement”), Zhuoxun Beijing has agreed to subject the operations and management of its business to the control of Fengyuan Beijing. According to the Business Operation Agreement, Zhuoxun Beijing is not allowed to conduct any transactions that has substantial impact upon its operations, assets, rights, obligations and personnel without the Fengyuan Beijing’s written approval. The shareholders of Zhuoxun Beijing and Zhuoxun Beijing will take Fengyuan Beijing’s advice on appointment or dismissal of directors, employment of Zhuoxun Beijing’s employees, regular operation, and financial management of Zhuoxun Beijing. The shareholders of Zhuoxun Beijing have agreed to transfer any dividends, distributions or any other profits that they receive as the shareholders of Zhuoxun Beijing to Fengyuan Beijing without consideration. The Business Operation Agreement is valid for a term of 10 years or longer upon the request of Fengyuan Beijing prior to the expiration thereof. The Business Operation Agreement might be terminated earlier by Fengyuan Beijing with a 30-day written notice.

Pursuant to the terms of a Business Operation Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing and the shareholders of Zhuoxun Beijing (the “Business Operation Agreement”), Zhuoxun Beijing has agreed to subject the operations and management of its business to the control of Fengyuan Beijing. According to the Business Operation Agreement, Zhuoxun Beijing is not allowed to conduct any transactions that has substantial impact upon its operations, assets, rights, obligations and personnel without the Fengyuan Beijing’s written approval. The shareholders of Zhuoxun Beijing and Zhuoxun Beijing will take Fengyuan Beijing’s advice on appointment or dismissal of directors, employment of Zhuoxun Beijing’s employees, regular operation, and financial management of Zhuoxun Beijing. The shareholders of Zhuoxun Beijing have agreed to transfer any dividends, distributions or any other profits that they receive as the shareholders of Zhuoxun Beijing to Fengyuan Beijing without consideration. The Business Operation Agreement is valid for a term of 10 years or longer upon the request of Fengyuan Beijing prior to the expiration thereof. The Business Operation Agreement might be terminated earlier by Fengyuan Beijing with a 30-day written notice.

Proxy Agreement

Pursuant to the terms of a Proxy Agreements dated February 5, 2021, among Fengyuan Beijing, and the shareholders of Zhuoxun Beijing (each, the “Proxy Agreement”, collectively, the “Proxy Agreements”), each shareholder of Zhuoxun Beijing has irrevocably entrusted his/her shareholder rights as Zhuoxun Beijing’s shareholder to Fengyuan Beijing, including but not limited to, proposing the shareholder meeting, accepting any notices with regard to the convening of shareholder meeting and any other procedures, conducting voting rights, and selling or transferring the shares held by such shareholder, for 10 years or earlier if the Business Operation Agreement was terminated for any reasons.

Equity Disposal Agreement

Pursuant to the terms of an Equity Disposal Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing, and the shareholders of Zhuoxun Beijing (the “Equity Disposal Agreement”), the shareholders of Zhuoxun Beijing granted Fengyuan Beijing or its designees an irrevocable and exclusive purchase option (the “Option”) to purchase Zhuoxun Beijing’s all or partial equity interests and/or assets at the lowest purchase price permitted by PRC laws and regulations. The option is exercisable at any time at Fengyuan Beijing’s discretion in full or in part, to the extent permitted by PRC law. The shareholders of Zhuoxun Beijing agreed to give Zhuoxun Beijing the total amount of the exercise price as a gift, or in other methods upon Fengyuan Beijing’s written consent to transfer the exercise price to Zhuoxun Beijing. The Equity Disposal Agreement is valid for a term of 10 years or longer upon the request of Fengyuan Beijing.

Equity Pledge Agreement

Pursuant to the terms of an Equity Pledge Agreement dated February 5, 2021, among Fengyuan Beijing and the shareholders of Zhuoxun Beijing (the “Pledge Agreement”), the shareholders of Zhuoxun Beijing pledged all of their equity interests in Zhuoxun Beijing to Fengyuan Beijing, including the proceeds thereof, to guarantee Zhuoxun Beijing’s performance of its obligations under the Business Operation Agreement, the Consulting Service Agreement and the Equity Disposal Agreement (each, a “Agreement”, collectively, the “Agreements”). If Zhuoxun Beijing or its shareholders breach its respective contractual obligations under any Agreements, or cause to occur one of the events regards as an event of default under any Agreements, Fengyuan Beijing, as pledgee, will be entitled to certain rights, including the right to dispose of the pledged equity interest in Zhuoxun Beijing. During the term of the Pledge Agreement, the pledged equity interests cannot be transferred without Fengyuan Beijing’s prior written consent. The Pledge Agreements is valid until all the obligations due under the Agreements have been fulfilled.

Based on these contractual arrangements, the Company consolidates the VIE in accordance with SEC Regulation S-X Rule 3A-02 and Accounting Standards Codification (“ASC”) topic 810 (“ASC 810”), Consolidation.6

~~The~~Based on ~~accompanying~~these ~~unaudited~~contractual ~~interim condensed~~arrangements, ~~consolidated~~the ~~financial~~Company ~~statements~~consolidates ~~reflect~~ the ~~activities~~VIE ofin ~~each~~accordance ofwith ~~the~~SEC ~~following~~Regulation ~~entities:~~S-X Rule 3A-02 and Accounting Standards Codification (“ASC”) topic 810 (“ASC 810”), Consolidation.

Name	Background		Ownership
Dyckmanst Limited	●	A British Virgin Islands company	Holding Entity
	●	Principal activities: Investment holding
	·
Edeshler Limited	●	A Hong Kong company	100%
	●	Principal activities: Investment holding
Beijing Fengyuan Zhihui Education Technology Co., Ltd.	●	A PRC limited liability company and deemed a wholly foreign-invested enterprise	100%
	●	Principal activities: Consultancy and information technology support
Beijing Zhuoxun Century Culture Communication Co., Ltd.	●	A PRC limited liability company	VIE by contractual
	●	Incorporated on September 2, 2020	arrangements
	●	Principal activities: family education services via online and onsite classes
Beijing Zhuoxun Education Technology Co., Ltd.	●	A PRC limited liability company	70% owned by VIE
	●	Principal activities: promotion and support

The accompanying interim condensed consolidated financial statements reflect the activities of each of the following entities:

Name	Background		Ownership
Dyckmanst Limited	●	A British Virgin Islands company	Holding Entity

	●	Principal activities: Investment holding
	·
Edeshler Limited	●	A Hong Kong company	100%

	●	Principal activities: Investment holding

Beijing Fengyuan Zhihui Education Technology Co., Ltd.	●	A PRC limited liability company and deemed a wholly foreign-invested enterprise	100%
	●	Principal activities: Consultancy and information technology support

Beijing Zhuoxun Century Culture Communication Co., Ltd.	●	A PRC limited liability company	VIE by contractual arrangements
	●	Incorporated on September 2, 2020

	●	Principal activities: family education services via online and onsite classes

Beijing Zhuoxun Education Technology Co., Ltd.	●	A PRC limited liability company	70% owned by VIE
	●	Principal activities: promotion and support

The following combined financial information of the ~~Company~~Group’s VIEs as of ~~June~~March 3031, ~~2023~~2024 and September 30, ~~2022~~2023 and for the ~~nine~~six months ended ~~June~~March 3031, ~~2023~~2024 and ~~2022~~2023 included in the accompanying interim condensed consolidated financial statements of the ~~Company~~Group was as follows:

	At June 30,		At September 30,
	As of March 31,		As of September 30,
	2023		2022
	2024		2023
	(Unaudited)
CURRENT ASSETS
Cash and cash equivalents	$	4257,~~932~~384	$	~~789~~46,~~730~~003
Other monetary funds		~~2,856~~-		252,~~933~~764
Prepayment		~~468~~35,~~474~~068		~~452~~6,~~425~~855
Other receivables		157,016		127,339
Other receivables, net		61,426		36,413
Intercompany receivables		~~168~~111,~~241~~525		~~171~~167,~~655~~318
Due from related parties		192,~~235~~120		232,~~297~~881
Inventory		-		91
Inventory, net		6,387		-
Total Current Assets		858,754		1,590,470
Other Assets, current		13,325		-
Total Current Assets		287,235		262,234
NON-CURRENT ASSETS
Other long-term assets		24,086		80,593
Other Assets, non-current		-		21,676
Right of use assets		150,473		285,311
Property, plant and equipment, net		44,065		54,116
Property, plant and equipment, net		86,757		145,766
Intangible assets, net		3,534		44,400
Intangible assets		47,013		56,793
Total non-Current Assets		47,599		120,192
Total non-Current Assets		308,329		568,463
TOTAL ASSETS	$	334,834	$	382,426
TOTAL ASSETS	$	1,167,083	$	2,158,933
CURRENT LIABILITIES
Accounts payable	$	2,~~213~~331,~~296~~072	$	2,~~258~~201,~~779~~152
Lease Liability - current		150,473		130,598
Contract liability		299,182		129,758
Contract liability		130,544		340,343
Amount due to related parties		1,332,509		944,990
Intercompany payables		~~55,141~~-		-54,838
Amount due to related parties		618,314		14
Payroll payable		721,096		718,745
Payroll payable		715,922		766,978
Tax payable		5,411,476		5,363,939
Tax payable		5,393,422		5,502,085
Other payable		272,143		277,712
Other payable		274,977		332,781
Accrued liabilities		5,002,257		4,340,593
Accrued liabilities		4,112,901		3,434,651
Total Current Liabilities		15,369,735		14,031,727
Total Current Liabilities		13,664,990		12,766,229
TOTAL LIABILITIES	$	15,369,735	$	14,031,727
NON-CURRENT LIABILITIES
Lease Liability - non-current		-		154,713
Total Non -current Liabilities		-		154,713
TOTAL LIABILITIES	$	13,664,990	$	12,920,942

For The Three Months Ended

For The ~~Nine~~Six Months Ended

June 30,

March 31,

2023

2022

2023

2022

2024

2023

2024

2023

(Unaudited)

REVENUE

~~561~~36

~~965542~~21,722

~~22340~~84

~~1506988~~21,811

COST OF REVENUE

(7-

)

~~(549970~~13,916

)

~~(13904~~-

)

~~897261~~13,917

GROSS PROFIT

~~554~~36

~~415572~~7,806

~~8436~~84

~~609727~~7,894

OPERATING EXPENSES

Selling expenses

~~94844~~63,349

~~613971~~172,032

~~587696~~164,736

~~2044152~~492,852

General and administrative expenses

~~201467~~136,559

~~285562~~190,766

~~684814~~595,027

~~1023776~~483,347

Total Operating Expenses

~~296311~~199,908

~~899533~~362,798

~~1272510~~759,763

~~3067928~~976,199

LOSS FROM OPERATIONS

(~~295757~~199,872

)

(~~483961~~354,992

)

(~~1264074~~759,679

)

(~~2458201~~968,305

)

OTHER INCOME (EXPENSE), NET

Interest income

1923

~~793~~52

~~399~~59

~~3439~~380

Other income

~~127~~(2,783

)

~~610~~1,122

~~1249~~13,267

~~4633~~1,122

Other expense

(~~257670~~251,694

)

(~~285~~260,974

)

(~~786174~~509,818

)

(~~2945~~528,516

)

Total Other Income (Expense), net

(~~257524~~254,454

)

~~1118~~(259,800

)

(~~784526~~496,492

)

~~5127~~(527,014

)

NET LOSS BEFORE TAXES

(~~553281~~454,326

)

(~~482843~~614,792

)

(~~2048600~~1,256,171

)

(~~2453074~~1,495,319

)

Income tax benefit (expense)

NET LOSS

(~~553281~~454,326

)

(~~482843~~614,792

)

(~~2048600~~1,256,171

)

(~~2453074~~1,495,319

)

	For The Nine Months Ended
	For The Six Months Ended
	June 30,
	March 31,
	2023			2022
	2024			2023
	(Unaudited)			(Unaudited)
Net cash used in operating activities	$	(1371,~~424,454~~978	)	$	(1,~~523~~092,~~911~~298	)
Net cash used in investing activities		-			(10,820	)
Net cash provided by (used in) investing activities		-			-
Net cash provided by financing activities		~~641~~380,~~963~~154			-319,763

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”).

~~Principles of Consolidation~~Going Concern

The accompanying interim condensed consolidated financial statements ~~include~~ have been prepared on a going concern basis, which contemplates the realization ~~financial~~of ~~statements~~assets and the satisfaction of liabilities in the ~~Company,~~normal ~~its~~course ~~subsidiaries~~of business. The realization of assets and ~~consolidated~~the ~~VIE,~~satisfaction of ~~including~~liabilities in the ~~VIE’~~normal ~~subsidiaries~~course of business are dependent on, ~~for~~among ~~which~~other things, the ~~Gushen~~Company’s ability to operate profitably, ~~Inc~~to generate cash flows from operations, isand ~~the~~to ~~primary~~pursue ~~beneficiary~~financing arrangements to support its working capital requirements.

~~All~~In assessing ~~transactions~~the Company’s liquidity, the Company monitors and ~~balances~~analyzes ~~among~~its ~~the~~cash and cash equivalents and its operating and capital expenditure commitments. The Company,’s liquidity needs are to meet its ~~subsidiaries~~working capital requirements, operating expenses and capital expenditure obligations. As of March 31, 2024, the ~~VIE~~Company’s current liabilities exceeded the current assets by $15,187,671, its accumulated deficit was $16,544,559 and the ~~VIE~~Company has incurred losses during the six months ended March 31, 2024 and 2023. None of the Company’s ~~subsidiaries~~stockholders, ~~have~~officers ~~been~~or ~~eliminated~~directors, ~~upon~~or ~~consolidation~~third parties, are under any obligation to advance us funds, or to invest in us. Accordingly, we may not be able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on commercially acceptable terms, if at all.

~~Going~~In ~~Concern~~evaluating if there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and gradually shifted the business focus to the brand authorization for community healthy station and operation service charges to bring in more revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity.

~~The~~On an ~~accompanying consolidated financial statements have been prepared~~ on a -going ~~concern~~ basis, ~~which contemplates~~ the ~~realization~~Company ofwill ~~assets and~~also ~~the~~receive ~~satisfaction~~financial ofsupport ~~liabilities~~commitments infrom the ~~normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the~~ Company’s ~~ability~~related ~~to operate profitably, to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements~~parties.

~~In assessing~~These ~~the~~conditions ~~Company’s~~raise ~~liquidity,~~substantial ~~the~~doubt ~~Company~~about ~~monitors~~our ~~and~~ability ~~analyzes~~to ~~its~~continue ~~cash~~as ~~and~~a ~~cash~~going ~~equivalents and its operating and capital expenditure commitments~~concern. The ~~Company’s~~financial ~~liquidity~~statements ~~needs~~do ~~are~~not toinclude ~~meet~~any ~~its working capital requirements, operating expenses and capital expenditure~~adjustments ~~obligations.~~to Asreflect ~~of June 30, 2023,~~ the ~~Company’s~~possible ~~current~~future ~~liabilities~~effects ~~exceeded~~on the ~~current~~recoverability ~~assets by $12,910,908, its accumulated deficit was $14,129,031~~ and ~~the~~classification ~~Company~~of ~~has~~assets ~~incurred~~or ~~losses during~~ the ~~nine months~~amounts ~~ended June 30, 2023~~ and ~~2022.~~classifications ~~None~~ of ~~the Company’s stockholders, officers or directors, or third parties, are under any~~liabilities ~~obligation~~that ~~to advance us funds, or to invest in us. Accordingly, we~~ may ~~not~~result beshould able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the ~~pursuit~~Company ~~of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will~~ be ~~available~~unable to uscontinue onas ~~commercially~~a ~~acceptable~~going ~~terms, if at all~~concern.

In evaluating if there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and increasing more online and offline training sessions to bring in more training revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity.9

~~On an on-going~~Use ~~basis,~~of ~~the Company will also receive financial support commitments from the Company’s related parties.~~Estimates

~~These~~The ~~conditions~~preparation ~~raise~~of ~~substantial~~these ~~doubt~~interim ~~about~~condensed ~~our~~consolidated ~~ability~~financial tostatements ~~continue~~in asconformity awith ~~going concern~~U.S. ~~The~~GAAP ~~consolidated~~requires ~~financial~~management ~~statements~~of dothe ~~not~~Company ~~include~~to ~~any~~make ~~adjustments~~estimates toand ~~reflect~~judgments that affect the ~~possible~~reported ~~future~~amounts ~~effects~~of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the ~~recoverability~~Company evaluates its estimates based on historical experience and ~~classification~~on various other assumptions that are believed to be reasonable under the circumstances, the results of ~~assets~~which orform the ~~amounts~~basis ~~and classifications~~for making judgments about the carrying values of assets and liabilities that ~~may~~are ~~result~~not ~~should~~readily ~~the~~apparent ~~Company~~from beother ~~unable~~sources. toActual ~~continue~~results asmay adiffer ~~going~~from ~~concern~~these estimates under different assumptions or conditions.

~~Use of Estimates~~Revenue Recognition

The ~~preparation of these unaudited interim condensed~~ ~~consolidated financial statements in conformity with U.S. GAAP requires management of the~~ Company torecognizes ~~make~~revenues ~~estimates~~when ~~and~~its ~~judgments~~customer ~~that affect~~obtains ~~the~~control ~~reported amounts~~ of ~~assets,~~promised ~~liabilities,~~goods ~~revenues,~~or ~~costs and expenses~~services, ~~and~~in ~~related~~an ~~disclosures.~~amount Onthat anreflects ~~on-going~~the ~~basis,~~consideration which the Company ~~evaluates~~ ~~its~~expects ~~estimates~~to ~~based~~receive onin ~~historical~~exchange ~~experience~~for ~~and~~those ongoods ~~various~~or ~~other~~services. ~~assumptions~~The ~~that~~Company ~~are~~recognizes ~~believed~~revenues tofollowing ~~be reasonable under~~ the ~~circumstances,~~five step ~~the~~model ~~results~~prescribed ofunder ~~which~~ASU ~~form~~No. ~~the~~2014-09: ~~basis~~(i) ~~for~~identify ~~making~~contract(s) ~~judgments~~with ~~about~~a ~~the~~customer; ~~carrying~~(ii) ~~values~~identify ofthe ~~assets~~performance ~~and~~obligations ~~liabilities~~in ~~that~~the ~~are not readily apparent~~contract; ~~from~~(iii) ~~other~~determine ~~sources.~~the ~~Actual~~transaction ~~results~~price; ~~may~~(iv) ~~differ~~allocate ~~from~~the ~~these~~transaction ~~estimates~~price ~~under~~to ~~different assumptions or conditions. Identified below are~~ the ~~accounting~~ ~~policies~~performance ~~that~~obligations ~~reflect~~in the ~~Company’s~~contract; ~~most significant estimates~~ and ~~judgments,~~(v) ~~and~~recognize revenues ~~those~~when ~~that~~(or as) the Company ~~believes~~satisfies ~~are~~ the ~~most~~performance ~~critical to fully understanding and evaluating its unaudited interim condensed consolidated financial statements~~obligation.

9Revenues are recognized when control of the promised goods or services is transferred to our customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

~~COVID-19~~The ~~Outbreak~~Company identified the following performance obligations for each type of contract:

~~In March 2020, the World Health Organization declared~~Training coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours and Zhuoxun Beijing’s. This outbreak could decrease spending, adversely affect demand for Zhuoxun Beijing’s services and harm Zhuoxun Beijing’s business and results of operations. Since March 2020, as different variants and subvariants of COVID-19 developed and spread in various regions across China, PRC provincial and local governments have imposed various forms of strict lockdowns, mass testing and extensive contact tracing measures for extended periods of time. Recent examples include lockdown measures put in place by the local governments in Shenzhen, Guangdong Province, Changchun, Jilin Province and City of Shanghai in March to May 2022. Zhuoxun Beijing’s main business was affected by China’s anti-epidemic measures such as restrictions on public gatherings during the COVID-19 pandemic until January 2023, when most government restrictions were lifted.Revenue

The Company’s online training course service primarily includes coursewares or videos which are already published on the website. Other than providing the access, there are no bundle or multiple separable and distinct tasks. According to ASC 606-10-25-19, there is one performance obligation for the training course service. The Company required and received fees before participants accessed the online courses. Revenue ~~Recognition~~recognised over the period of the card after the E-card was activated.

~~The Company recognizes revenues when its customer~~Charge ~~obtains~~for ~~control~~use of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company recognizes revenues following the five step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation.brand

~~Revenues~~The Company ~~are~~authorized ~~recognized~~other ~~when~~enterprises ~~control~~using of the ~~promised goods~~Company’s orbrand ~~services~~to isset ~~transferred~~up tocommunity ~~our~~health ~~customers~~stations, ~~which~~providing ~~may~~services ~~occur~~to customers at atheir ~~point in time or over time depending on the terms and conditions of the agreement~~location, inwith ana ~~amount~~brand ~~that~~usage ~~reflects~~fee. ~~the~~Revenue ~~consideration~~was werecognized ~~expect~~when tosuch betransaction ~~entitled~~was ~~to in exchange for those goods or services~~completed.

The amount ~~Company~~of ~~identified~~other revenues was immaterial compared to total revenue during the ~~following~~six ~~performance~~months ~~obligations~~ended ~~for~~March ~~each type~~31, of2024 ~~contract:~~and 2023.

~~Training~~Practical expedients ~~Revenue~~and exemption

The Company’s ~~offline~~has ~~training~~not ~~course~~incurred ~~service primarily~~any ~~includes~~costs ~~assigning~~to ~~instructors~~obtain contracts, ~~providing offline classes~~ and ~~presenting~~does ~~training~~not ~~materials~~disclose to the ~~course~~value ~~participants~~of ~~who~~unsatisfied ~~attend the~~performance ~~classes.~~obligations ~~The~~for ~~series~~contracts with ofan ~~tasks~~original asexpected ~~discussed~~length ~~above~~of ~~are~~one ~~interrelated~~year ~~and are not separable~~ or ~~distinct as the clients cannot benefit from the standalone task~~less.

~~The Company’s online training course service~~Other ~~primarily~~service ~~includes~~income ~~courseware~~is orearned ~~videos~~when ~~which~~services ~~are~~have ~~already~~been ~~published on the website~~rendered. ~~Other than providing the access, there are no bundle or multiple separable and distinct tasks.~~

~~According to ASC 606-~~10~~-25-19, there is one performance obligation for the training course service.~~

~~Charge for use of brand~~Contract liability

The contract ~~Company~~liabilities ~~authorized other~~consist ~~enterprises~~of oradvances ~~individuals~~from customers, which relate to ~~use~~unsatisfied performance obligations at the ~~Company’s~~end ~~brand,~~of ~~providing~~each ~~services~~reporting period toand consists of cash payments received in advance from customers atin ~~their~~sales ~~location,~~of ~~with~~training acourse and brand usage fee. ~~Revenue~~As ~~was~~of ~~recognized~~March 31, ~~when~~2024 ~~such~~and ~~events~~September ~~using~~30, 2023, the Company’'s advances from customer unearned training fee and brand ~~are~~usage ~~completed~~fee amounted to $299,182 and $129,758, respectively.

~~Online~~The Company reports revenues net of applicable sales taxes and related surcharges.

~~The Company sells goods through live streaming to customers, and arranging for their suppliers to provide goods directly to customers.~~ Revenue ~~is recognized on a net basis, revenue~~ isby ~~generated~~major ~~from~~product ~~sales less the cost of goods purchased.~~line

Other revenues include sales of anti-addiction mobile phone device and other revenues. The amount was immaterial compared to total revenue during the nine months ended June 30, 2023 and 2022.

	For The Three Months Ended				For The Six Months Ended
	March 31,				March 31,
	2024		2023		2024		2023

Training Revenue	$	36	$	85	$	84	$	174
Charge for use of brand		-		21,636		-		21,636
Other Revenue		-		1		-		1
Total Revenue	$	36	$	21,722	$	84	$	21,811

~~Practical expedients and exemption~~Income Taxes

~~The~~We account ~~Company~~for ~~has~~income ~~not~~taxes ~~incurred~~using ~~any~~the ~~costs~~liability tomethod. ~~obtain contracts~~Under this method, deferred tax assets and ~~does~~liabilities ~~not~~are ~~disclose~~determined based on the difference ~~value~~between the financial reporting and tax bases of ~~unsatisfied~~assets ~~performance~~and ~~obligations~~liabilities ~~for~~using ~~contracts~~enacted ~~with~~tax anrates ~~original~~that will be in effect in the period in which the differences are expected ~~length~~to ofreverse. ~~one~~The Company records a valuation allowance against deferred tax assets if, ~~year~~based on the weight of available evidence, it is more-likely-than-not that some portion, or ~~less~~all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.

~~Other~~We apply ~~service~~ASC 740, Accounting for Income Taxes, to account for uncertainty in income taxes and the evaluation of a tax position is a ~~earned~~two-step ~~when~~process. ~~services~~The ~~have~~first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, ~~been~~including ~~rendered~~the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met.

~~Contract~~Foreign ~~liability~~Currency and Foreign Currency Translation

The functional ~~contract~~currency ~~liabilities~~of ~~consist~~the ofCompany ~~advances~~is ~~from customers~~the United States dollar (“US dollar”). Fengyuan Beijing and Zhuoxun Beijing, which are ~~relate~~based toin ~~unsatisfied~~PRC, ~~performance~~the ~~obligations~~local atcurrency, the ~~end~~Chinese ofYuan ~~each~~(“RMB”), ~~reporting~~as ~~period~~their ~~and~~functional ~~consists~~currencies. ofAn ~~cash~~entity’s ~~payments received~~functional incurrency ~~advance~~is ~~from~~the ~~customers~~currency inof ~~sales~~the ofprimary ~~training~~economic ~~course~~environment ~~and~~in ~~brand~~which ~~usage~~it ~~fee.~~operates, Asnormally ofthat ~~June~~is ~~30,~~the ~~2023~~currency ~~September~~of ~~30,~~the ~~2022,~~environment in which the ~~Company~~entity primarily generates and expends cash. Management’s ~~advances~~ ~~from~~judgment ~~customer~~is ~~unearned~~essential ~~training~~to ~~fee~~determine ~~and~~the ~~brand~~functional ~~usage~~currency by ~~fee~~assessing ~~amounted~~various toindicators, ~~$130~~such as cash flows,~~544~~ sales price and ~~$340~~market,~~343~~ expenses, ~~respectively~~financing and inter-company transactions and arrangements.

~~The Company reports revenues net of applicable sales taxes and related surcharges.~~11

10Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss.

~~Revenue~~The interim bycondensed ~~major~~consolidated ~~product~~financial ~~line~~statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the interim condensed consolidated balance sheets.

	For The Three Months Ended				For The Nine Months Ended
	June 30,				June 30,
	2023		2022		2023		2022
Training Revenue	$	84	$	590,055	$	258	$	1,112,050
Online sales		476		-		476		-
Charge for use of brand		-		297,862		21,604		297,862
Other Revenue		1		77,625		2		97,076
Total Revenue	$	561	$	965,542	$	22,340	$	1,506,988

Translation of amounts from RMB into U.S. dollars has been made at the following exchange rates:

Income Taxes

Balance sheet items, except for equity accounts
March 31, 2024		RMB7.2221 to $1
September 30, 2023		RMB7.2942 to $1

Income statement and cash flows items
For the six months ended March 31, 2024		RMB7.1828 to $1
For the six months ended March 31, 2023		RMB6.9766 to $1

~~We account for income taxes using the liability~~Cash ~~method. Under this method, deferred tax assets~~ and ~~liabilities~~Cash are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.Equivalents

~~We apply ASC 740, Accounting for Income Taxes,~~Cash ~~to account for uncertainty in income taxes~~ and ~~the~~cash ~~evaluation~~equivalents ofconsist ~~a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution~~ of ~~any~~cash ~~related appeals or litigation based~~ on ~~the~~hand ~~technical~~and merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at ~~the~~banks ~~largest~~and ~~amount of~~highly ~~benefit~~liquid ~~that~~investments, iswhich ~~greater~~are ~~than~~unrestricted 50from ~~percent~~withdrawal ~~likelihood~~or ~~of being realized upon ultimate settlement. Tax positions that previously failed~~use, toand ~~meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in~~ which ~~the~~have ~~threshold~~original ismaturities ~~met. Previously~~of ~~recognized~~three ~~tax~~months ~~positions~~or ~~that~~less nowhen ~~longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met~~purchased.

~~Foreign~~Other monetary ~~Currency and Foreign Currency Translation~~funds

~~The functional currency of the Company is the~~Other ~~United~~monetary ~~States~~funds ~~dollar~~consist (“US dollar”). Fengyuan Beijing and Zhuoxun Beijing, which are based in PRC, the local currency, the Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of ~~the~~cash ~~primary economic~~deposited ~~environment~~ in ~~which~~financial itinstitutions ~~operates,~~other ~~normally~~than ~~that is the currency of the environment in which the entity primarily generates and expends cash~~banks. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements.

~~Foreign currency transactions denominated in currencies~~Allowance ~~other~~for ~~than~~credit the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss.

The Company ~~unaudited~~adopted ~~interim~~ASU 2016-13, ~~condensed~~Financial ~~consolidated~~Instruments — Credit ~~financial statements~~Losses ~~are~~(Topic 326): ~~presented~~Measurement inof ~~U.S.~~Credit ~~dollars.~~Losses on ~~Assets~~Financial ~~and~~Instruments ~~liabilities~~(“ASC 326”) ~~are~~on ~~translated~~October ~~into U~~1,2023.S. ~~dollars~~ASC 326 atrequires the ~~current~~application ~~exchange~~of ~~rate~~a incredit ~~effect~~loss model atbased ~~the~~prospectively ~~balance~~on ~~sheet~~current ~~date,~~expected ~~and~~credit ~~revenues~~losses (CECL), and ~~expenses~~replaces ~~are translated at~~ the ~~average~~previous ofmodel ~~the~~based ~~exchange~~retrospectively ~~rates~~on inpast ~~effect during the reporting~~incurred ~~period~~losses. ~~Stockholders’~~When ~~equity~~a ~~accounts~~receivable ~~are~~does ~~translated~~not ~~using~~share ~~the~~risk ~~historical~~characteristics ~~exchange~~with ~~rates~~other atreceivables, ~~the~~management ~~date~~will ~~the~~evaluate ~~entry~~such toreceivable ~~stockholders’~~for expected ~~equity~~credit ~~was~~loss ~~recorded,~~on ~~except~~an ~~for~~individual ~~the~~basis. ~~change~~Doubtful inaccounts ~~retained~~balances ~~earnings~~are ~~during~~written ~~the~~off ~~period,~~and ~~which~~deducted isfrom ~~translated~~allowance, ~~using~~when ~~the~~receivables ~~historical~~are ~~exchange rates~~deemed ~~used~~uncollectible, toafter ~~translate~~all ~~each~~collection ~~period’s~~efforts ~~income~~have ~~statement.~~been ~~Differences~~exhausted ~~resulting~~and ~~from~~the ~~translating~~potential ~~functional~~for ~~currencies~~recovery tois ~~the~~considered ~~reporting currency~~remote. ~~are~~The ~~recorded~~adoption inof ASC ~~accumulated~~326 ~~other~~did ~~comprehensive~~not ~~income~~have ina ~~the~~material ~~interim~~impact ~~condensed~~on our consolidated ~~balance~~financial ~~sheets~~statements and related disclosures.

1112

~~Translation of amounts from RMB into U.S. dollars~~Inventory, ~~has been made at the following exchange rates:~~net

~~Balance~~Inventories are ~~sheet~~stated ~~items~~at the lower of cost (weighted average basis) or net realizable value. The methods of determining inventory costs are used consistently from year to year. Net realizable value is based on estimated selling prices less selling expenses and any further costs expected to be incurred for completion. Adjustments to reduce the cost of inventory to net realizable value are made, ~~except~~if required, for estimated ~~equity~~excess, ~~accounts~~ obsolescence, or impaired balances.

June 30, 2023		RMB7.2542 to $1
September 30, 2022		RMB7.1099 to $1
Income statement and cash flows items
For the nine months ended June 30, 2023		RMB6.9868 to $1
For the nine months ended June 30, 2022		RMB6.4504 to $1

Long-Lived Assets

~~Cash~~Long-lived assets consist primarily of property, plant and ~~Cash~~equipment ~~Equivalents~~and intangible assets.

~~Cash and cash equivalents consist of cash on hand~~Property, ~~and~~plant ~~at banks~~ and ~~highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased.~~equipment

~~Other~~Property, plant ~~monetary~~and ~~funds~~equipment are recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.

Other monetary funds consist of cash deposited in financial institutions other than banks.

		Estimated useful lives (years)
Office and computer equipment		5
Lease improvement		3
Transportation equipment		5

~~Long-Lived~~Expenditure for ~~Assets~~maintenance and repairs is expensed as incurred.

~~Long-lived~~The gain ~~assets~~or ~~consist~~loss ~~primarily~~on the disposal of property, plant and equipment is the difference between the net sales proceeds and ~~intangible~~the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in other expenses in the interim condensed consolidated statements of comprehensive loss.

~~Property, plant and equipment~~Intangible Assets

~~Property,~~Intangible assets ~~plant~~mainly comprise domain names and ~~equipment~~trademarks. Intangible assets are recorded at cost less accumulated ~~depreciation~~amortization ~~and~~with ~~accumulated~~no ~~impairment~~residual value. ~~Depreciation~~Amortization of intangible assets o is computed using the straight-line method over ~~the~~their estimated useful lives ~~of the assets~~.

		Estimated useful lives (years)
Office and computer equipment		5
Lease improvement		3
Transportation equipment		5

The estimated useful lives of the Company’s intangible assets are listed below:

12Estimated useful lives (years) Software 10

~~Expenditure for maintenance and repairs is expensed~~Impairment asof ~~incurred.~~Long-lived Assets

~~The~~In accordance ~~gain~~with ASC 360-10-35, the Company reviews the carrying values of long-lived assets for impairment whenever events or ~~loss~~changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the ~~disposal~~existence of ~~property~~one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset ~~plant~~group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and ~~equipment~~anticipated results and is subject to many factors. The discount rate that is commensurate with the ~~difference~~risk ~~between~~inherent in the ~~net~~Company’s business ~~sales~~model ~~proceeds~~is ~~and~~determined by its management. An impairment loss would be recorded if the ~~lower~~Company ofdetermined that the carrying value of orlong-lived ~~fair~~assets ~~value~~may ~~less~~not ~~cost~~be recoverable. The impairment to ~~sell~~ be recognized is measured by the ~~relevant~~amount ~~assets~~by ~~and~~which isthe ~~recognized~~carrying invalues ~~general~~of the ~~and~~assets ~~administrative~~exceed ~~expenses~~the infair value of the ~~interim~~assets. ~~condensed~~As ~~consolidated~~of ~~statements~~March 31, 2024, the impairment of ~~comprehensive~~intangible assets was $38,726. No impairment ~~loss~~has been recorded by the Company as of September 30, 2023.

~~Intangible Assets~~Credit risk

~~Intangible~~Financial instruments ~~assets~~that ~~mainly~~potentially ~~comprise~~subject ~~domain~~the ~~names and~~Company ~~trademarks.~~to ~~Intangible~~a ~~assets~~significant ~~are~~concentration ~~recorded~~of atcredit ~~cost~~risk ~~less~~consist ~~accumulated~~primarily ~~amortization~~of ~~with~~cash noand ~~residual~~cash ~~value~~equivalents. As ~~Amortization~~of March 31, 2024 and September 30, 2023, substantially all of ~~intangible assets~~the oCompany’s iscash ~~computed~~and ~~using~~cash equivalents were held by major financial institutions located in the ~~straight-line~~PRC, ~~method~~which ~~over~~management ~~their~~believes ~~estimated~~are ~~useful~~of ~~lives~~high credit quality.

~~The~~For the ~~estimated~~credit ~~useful~~risk ~~lives~~related ofto trade accounts receivable, the Company’s performs ongoing credit evaluations of its customers and, if necessary, ~~intangible~~maintains ~~assets~~reserves ~~are~~for ~~listed~~potential ~~below:~~credit losses. Historically, such losses have been within management’s expectations.

~~Estimated useful lives (years) Software 10~~13

~~Impairment of Long-lived Assets~~Concentrations

~~In accordance with ASC 360-10-35, the Company~~For ~~reviews~~ the ~~carrying~~six ~~values~~months ofended ~~long-lived~~March ~~assets~~31, ~~for~~2024 ~~impairment~~and ~~whenever~~2023, ~~events~~no orsingle ~~changes~~customer inaccounted ~~circumstances~~for ~~indicate~~more ~~that~~than ~~the~~10% ~~carrying value~~ of antotal ~~asset may not be recoverable~~revenue. ~~Based~~For on the ~~existence~~six ofmonths ~~one~~ended March or31, ~~more indicators of impairment~~2024, ~~the~~three ~~Company~~suppliers ~~measures~~accounted ~~any~~for ~~impairment of~~78%, ~~long-lived~~14%, ~~assets~~8% ~~using the projected discounted cash flow method at the asset group level. The estimation~~ of ~~future cash flows requires significant management judgment based on~~ the Company’s ~~historical~~total ~~results~~purchases, ~~and~~respectively. ~~anticipated~~For ~~results~~the ~~and~~six ismonths ~~subject to many factors.~~ended ~~The~~March ~~discount~~31, ~~rate~~2023, ~~that~~one issupplier ~~commensurate~~accounted ~~with~~for ~~the~~100% ~~risk~~of ~~inherent in~~ the Company’'s ~~business~~total ~~model is determined by its management~~purchases. ~~An impairment~~As ~~loss would be recorded if the Company determined that the carrying value~~ of ~~long-lived~~March ~~assets~~31, ~~may~~2024, ~~not~~no besupplier ~~recoverable.~~accounted ~~The~~for ~~impairment~~10% toof ~~be recognized is measured by~~ the ~~amount~~Company's bytotal ~~which~~accounts ~~the~~payable ~~carrying~~balance. ~~values~~As of ~~the~~September ~~assets~~30, ~~exceed~~2023, ~~the~~one ~~fair~~supplier ~~value~~accounted offor ~~the~~10% ~~assets.~~of ~~No impairment has been recorded by~~ the Company's astotal ofaccounts payable ~~June 30, 2023 and September 30, 2022~~balance.

~~Credit risk~~Segments

~~Financial~~The Company ~~instruments~~evaluates ~~that~~a ~~potentially~~reporting ~~subject the~~unit ~~Company~~by tofirst aidentifying ~~significant~~its ~~concentration~~operating ofsegments, ~~credit~~and ~~risk~~then ~~consist~~evaluates ~~primarily~~each ofoperating ~~cash~~segment ~~and~~to ~~cash~~determine if ~~equivalents~~it includes one or more components that constitute a business. AsIf ofthere ~~June~~are ~~30,~~components ~~2023~~within ~~and~~an ~~September 30,~~operating ~~2022,~~segment ~~substantially~~that ~~all~~meets the definition of a business, the Company’s ~~cash~~evaluates ~~and~~those ~~cash~~components ~~equivalents~~to ~~were~~determine ~~held~~if bythey ~~major~~must ~~financial~~be ~~institutions~~aggregated ~~located~~into inone or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments ~~PRC~~are economically similar and, ~~which~~if ~~management~~so, ~~believes~~the operating segments are ofaggregated. ~~high~~The ~~credit~~Company ~~quality~~has only one major reportable segment in the periods presented.

~~For the credit risk related to trade accounts~~Fair ~~receivable,~~Value ~~the Company performs ongoing credit evaluations~~ of ~~its~~Financial ~~customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations.~~Instruments

~~Concentrations~~U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is:

~~For~~Level 1 ~~the~~– ~~nine~~observable ~~months~~inputs ~~ended~~that ~~June~~reflect ~~30,~~quoted ~~2023~~prices ~~and~~(unadjusted) ~~2022, no single customer accounted~~ for ~~more~~identical ~~than~~assets ~~10%~~or ofliabilities ~~total~~in ~~revenue~~active markets.

~~For the nine months ended June 30, 2023, one supplier~~Level ~~accounted~~2 ~~for~~– ~~100%~~include ofother ~~the~~inputs ~~Company’s~~that ~~total~~are ~~purchases.~~directly ~~For~~or ~~the~~indirectly ~~nine~~observable ~~months~~in ~~ended June 30 2022, three suppliers accounted for 26%, 19%, 17% of~~ the ~~Company’s~~market ~~total purchases, respectively~~place.

~~As of June 30, 2023, one supplier accounted for 10% of the Company’s~~Level ~~total~~3 ~~accounts~~– ~~payable~~unobservable ~~balance.~~inputs Aswhich ofare ~~September~~supported ~~30,~~by ~~2022,~~little ~~one~~or ~~supplier~~no ~~accounted~~market ~~for 10% of the Company’s total accounts payable balance~~activity.

~~Segments~~The carrying value of the Company’s financial instruments, including cash and cash equivalents, other receivables, other current assets, accounts and other payables, and other short-term liabilities approximate their fair value due to their short maturities.

~~The Company evaluates a reporting unit by first~~Restricted identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. The Company has only one major reportable segment in the periods presented.assets

13Fengyuan Beijing and Zhuoxun Beijing are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in China. Fengyuan Beijing and Zhuoxun Beijing are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends.

~~Fair~~In addition, ~~Value~~the Company’s operations are conducted and revenues are generated in China, and all of ~~Financial~~the ~~Instruments~~Company’s revenues earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into U.S. dollars.

~~U.S. GAAP establishes a three-tier hierarchy to~~Recent ~~prioritize~~Accounting the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is:Pronouncements

~~Level 1 – observable inputs that reflect~~Accounting ~~quoted~~Pronouncements ~~prices~~Issued ~~(unadjusted)~~But ~~for~~Not ~~identical~~Yet ~~assets or liabilities in active markets.~~Adopted

~~Level~~The ASU 22023-07: –Segment ~~include~~Reporting ~~other~~(Topic ~~inputs~~280): ~~that~~Improvements ~~are~~to Reportable Segment Disclosures provides improvements to reportable segment ~~directly~~disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple measures of segment profit or ~~indirectly~~loss, ~~observable~~provide new segment disclosure requirements for entities with a single reportable segment and contain other disclosure requirements. The ASU is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024. The ASU should be adopted retrospectively to all periods presented in the ~~market~~financial ~~place~~statements unless it is impracticable to do so. The adoption of ASU 2023-07 is not expected to materially impact the Company’s consolidated balance sheets, statements of income and comprehensive income, cash flows or disclosures.

~~Level 3 – unobservable inputs which are supported by little or no market activity.~~14

~~The~~In December ~~carrying~~2023, ~~value of~~ the ~~Company’s~~FASB ~~financial~~issued ~~instruments~~ASU 2023-09, ~~including~~Improvement to Income Tax Disclosure. This standard requires more transparency about income ~~cash~~tax ~~and~~information ~~cash~~through ~~equivalents,~~improvements ~~other~~to ~~monetary~~income ~~funds,~~tax ~~accounts~~disclosures primarily related to the rate reconciliation and ~~other~~income ~~receivables,~~taxes ~~other~~paid ~~current~~information. This ~~assets,~~standard ~~accounts~~also ~~and~~includes certain other ~~payables,~~amendments ~~payroll payables,~~to improve the effectiveness of income tax ~~payables~~disclosures. ASU 2023-09 is effective for public business entities, ~~accrued~~for ~~liability~~annual periods beginning after December 15, ~~and~~2024. ~~other~~We ~~short-term~~expect ~~liabilities~~the ~~approximate~~adoption ~~their~~of ~~fair~~this ~~value~~ASU ~~due~~will tonot ~~their~~have a ~~short~~material ~~maturities~~effect on the consolidated financial statements.

~~In accordance with ASC 825,~~ Except for ~~investments~~the ~~in financial~~above-mentioned ~~instruments with a variable interest rate indexed to performance of underlying assets~~pronouncements, ~~the~~there ~~Company~~are ~~elected~~no ~~the~~new ~~fair~~recent ~~value~~issued ~~method at~~accounting ~~the~~standards ~~date~~that ofwill ~~initial~~have ~~recognition~~material ~~and~~impact ~~carried~~on ~~these investments at fair value. Changes in~~ the ~~fair value are reflected in the accompanying~~consolidated ~~interim~~financial ~~condensed~~position, statements of operations and ~~comprehensive loss as other income (expense). To estimate fair value, the Company refers to the quoted rate of return provided by banks at the end of each period using the discounted~~ cash ~~flow method~~flows. ~~The Company classifies the valuation techniques that use these inputs as Level 2 of fair value measurements.~~

~~As of June 30, 2023 and September 30, 2022, the Company had no investments in financial instruments~~3. PREPAYMENTS

~~Restricted~~Prepayments consist ~~assets~~of the following:

Fengyuan Beijing and Zhuoxun Beijing are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in China. Fengyuan Beijing and Zhuoxun Beijing are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends.

	March 31,		September 30,
	2024		2023

Prepaid service fee	$	32,251	$	6,855
Others		2,817		-
Totals	$	35,068	$	6,855

~~In addition, the Company’s operations are~~4. ~~conducted~~OTHER ~~and revenues are generated in China~~RECEIVABLES, and all of the Company’s revenues earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into U.S. dollars.NET

~~Financial~~Other receivables ~~Statement~~consist ~~Reclassification~~of the following:

Certain balances in the prior year consolidated financial statements have been reclassified for comparison purposes to conform to the presentation in the current year consolidated financial statements. These reclassifications had no effect on the reported results of operations or financial position

	March 31,			September 30,
	2024			2023

Amount due from third parties	$	476,443		$	426,995
Amount due from employees		11,459			35,601
Deposit & guarantee		17,926			22,821
Others		11,501			12,636
Less: allowance for credit loss		(455,903	)		(461,640	)
Other receivables, net	$	61,426		$	36,413

~~Recent~~The following ~~Accounting~~table ~~Pronouncements~~sets forth the movement of allowance for credit loss:

In October 2021, the FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (ASU 2021-08), which clarifies that an acquirer of a business should recognize and measure contract assets and contract liabilities in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The new amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The amendments should be applied prospectively to business combinations occurring on or after the effective date of the amendments, with early adoption permitted. The Company is currently evaluating the impact of the new guidance on the consolidated financial statements.

	March 31,			September 30,
	2024			2023

Beginning	$	461,640		$	33,175
Additions (Recovery)		16,219			446,445
Write off		(26,622	)		(2,220	)
Exchange rate difference		4,666			(15,760	)
Balance	$	455,903		$	461,640

145. INVENTORY, NET

June 2022, the FASB issued ASU 2022-03, “Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions”, which clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments also clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. This guidance also requires certain disclosures for equity securities subject to contractual sale restrictions. The new guidance is required to be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption. This guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect that the adoption of this guidance will have a material impact on the financial position, results of operations and cash flows.

	March 31,			September 30,
	2024			2023

Cost	$	379,442		$	369,367
Less: provision for inventory		(373,055	)		(369,367	)
Net amount	$	6,387		$	-

The Company, its wholly-owned subsidiaries, VIE and VIE’s subsidiaries does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of income and cash flows.15

3.The ~~PREPAYMENTS~~following table sets forth the movement of provision for the inventory:

Prepayments consist of the following:

	March 31,		September 30,
	2024		2023

Beginning	$	369,367	$	383,161
Additions		-		-
Charge-offs		-		(4,256	)
Exchange rate difference		3,688		(9,538	)
Balance	$	373,055	$	369,367

	June 30,		September 30,
	2023		2022
Prepaid marketing fee	$	157,065	$	160,252
Prepaid service fee		285,354		284,928
Prepaid rent		26,055		7,245
Totals	$	468,474	$	452,425

6. OTHER ASSETS

4.Other assets ~~OTHER~~consist ~~RECEIVABLES~~of the following:

~~Other receivables consist of the following:~~Current portion

	June 30,			September 30,
	March 31,			September 30,
	2023			2022
	2024			2023
Amount due from third parties		117,063			33,459
Prepaid service fee	$	11,609		$	-
Amount due from employees		37,367			36,500
Prepaid rental		1,716			-
Deposit & guarantee		25,077			86,684
Totals	$	13,325		$	-
Others		13,638			17,269
Less: allowance for expected credit losses		(36,129	)		(33,175	)
Other receivables, net	$	157,016		$	140,738

~~The following table sets forth the movement of allowance for~~Non ~~expected~~- ~~credit~~current ~~losses:~~portion

	June 30,			September 30,
	March 31,			September 30,
	2023			2022
	2024			2023
Beginning	$	33,175		$	30,796
Prepaid service fee	$	-		$	21,676
Additions		3753			5,655
Totals	$	-		$	21,676
Exchange rate difference		(799	)		(3,276	)
Balance	$	36,129		$	33,175

157. PROPERTY, PLANT AND EQUIPMENT, NET

5.Property, plant ~~INVENTORY~~and equipment, net consist of the following:

The company’s sole inventory is the anti-addiction cell phone which has primarily four functions including anti-addiction, myopia prevention, security, and study assistance, for the purpose of managing elementary and middle school students.

	March 31,			September 30,
	2024			2023

Office and computer equipment	$	66,910		$	66,249
Lease improvement		118,387			117,216
Transportation equipment		73,386			72,660
Less: Accumulated depreciation		(214,618	)		(202,009	)
Totals	$	44,065		$	54,116

	June 30,			September 30,
	2023			2022
Cost	$	375,540		$	383,252
Less: provision for inventory		(375,540	)		(383,161	)
Totals	$	-		$	91

Depreciation expenses charged to the statements of operations for the three months ended March 31, 2024 and 2023 were $4,947 and $15,827, and for the six months ended March 31, 2024 and 2023 were $10,649 and $31,914, respectively.

~~The~~8. INTANGIBLE ~~following~~ASSETS, ~~table sets forth the movement of provision for the inventory:~~NET

	June 30,			September 30,
	2023			2022
Beginning	$	383,161		$	3,215
Additions		-			412,888
Charge-offs		-			-
Exchange rate difference		(7,621	)		(32,942	)
Balance	$	375,540		$	383,161

Intangible assets, net, consist of the following:

6. OTHER LONG-TERM ASSETS

	March 31,			September 30,
	2024			2023

Software	$	95,166		$	94,226
Less: Accumulated amortization		(52,906	)		(49,826	)
Less: Impairment of intangible assets		(38,726	)
Totals	$	3,534		$	44,400

~~Other~~Amortization charged ~~long-term~~to ~~assets~~the ~~consist~~statements of operations for the ~~following:~~three months ended March 31, 2024 and 2023 were $212 and $2,538, and for the six months ended March 31, 2024 and 2023 were $2,597 and $6,531, respectively.

~~The prepaid marketing fees are mainly for the two-year marketing service provided by different agents which the Company has signed contracts with.~~16

	June 30,		September 30,
	2023		2022
Prepaid service fee		24,086		80,593
Totals	$	24,086	$	80,593

9. ACCOUNTS PAYABLE

7.Accounts payable ~~PROPERTY,~~consist ~~PLANT~~of ~~AND~~the ~~EQUIPMENT, NET~~following:

Property, plant and equipment, net consist of the following:

	March 31,		September 30,
	2024		2023
Amount due to agents	$	1,393,614	$	1,299,500
Amount due to third parties		937,458		901,652
Totals	$	2,331,072	$	2,201,152

	June 30,			September 30,
	2023			2022
Office and computer equipment	$	227,295		$	280,163
Lease improvement		117,863			120,255
Transportation equipment		73,061			74,544
Less: Accumulated depreciation	$	(331,462	)	$	(329,196	)
Totals	$	86,757		$	145,766

10. CONTRACT LIABILITY

~~Depreciation~~Contract liability ~~expenses~~consist ~~charged to the statements~~ of ~~operations for~~ the ~~three months ended June 30, 2023 and 2022 were $14,455 and $18,185, and for the nine months ended June 30, 2023 and 2022 were $46,369 and $37,657, respectively.~~following:

	March 31,		September 30,
	2024		2023

Advance from customers	$	299,182	$	129,758
Totals	$	299,182	$	129,758

811. ACCRUED ~~INTANGIBLE ASSETS, NET~~LIABILITIES

~~Intangible~~Accrued liabilities ~~assets, net,~~ consist of the following:

	June 30,			September 30,
	March 31,			September 30,
	2023			2022
	2024			2023
Software	$	94,745		$	96,668
Late fees for accrued taxes	$	4,888,519		$	4,340,593
Less: Accumulated amortization		(47,732	)		(39,875	)
Profession fee		69,233			-
Totals	$	47,013		$	56,793
Accrued rental		44,505			-
Totals	$	5,002,257		$	4,340,593

~~Amortization charged to the statements of operations~~12. ~~for~~BALANCES ~~the~~WITH ~~three~~RELATED ~~months ended June 30, 2023 and 2022 were $2,450 and $2,614, and for the nine months June 30, 2023 and 2022 were $8,981 and $6,496, respectively.~~PARTIES

9. LEASE

		March 31,		September 30,
	Note	2024		2023
Due from related parties
Yulong Yi	(a)	$	-	$	698
Shaowei Peng	(b)		2,120		1,360
Wanwu Kang	(c)		-		823
Totals		$	2,120	$	2,881

Due to related parties
Yulong Yi	(a)	$	1,333,106	$	945,532
Totals		$	1,333,106	$	945,532

~~With~~(a) ~~the~~Chairman ~~adoption~~and shareholders (shareholding ratio of ~~the~~71.6216%) ~~new~~of ~~leasing~~Beijing ~~standard~~ZhuoXun Century Culture Communication Co., ~~the~~ ~~Company~~Ltd. ~~has~~and ~~recorded~~Chairman aand ~~right-~~legal representative of~~-use~~ ~~asset~~Beijing ~~and~~Fengyuan ~~corresponding~~Zhihui ~~lease~~Education ~~liability~~Technology Co., byLtd. ~~calculating~~(b) ~~the~~CTO ~~present~~and ~~value~~shareholders (shareholding ratio of ~~future~~6.7568%) ~~lease~~of ~~payments, discounted~~Beijing atZhuoXun 3Century Culture Communication Co.~~74%~~, ~~(weighted~~Ltd. ~~average~~and ~~rate~~Director ~~for~~of ~~operating~~WFOE ~~leases~~(c), ~~the~~Shareholder ~~Company’s~~of ~~incremental~~Beijing ~~borrowing~~Zhuoxun ~~rate~~Century Culture Communication Co., ~~over~~Ltd. ~~the~~with ~~expected~~a ~~term~~shareholding ratio of 5.4054%.

~~Supplemental balance sheet information related to operating leases and finance leases was as follows:~~17

	June 30,		September 30,
	2022		2022
Right-of-use assets	$	150,473	$	285,311
Operating lease		150,473		285,311
Lease liabilities - current		150,473		130,598
Operating lease		150,473		130,598
Lease liabilities – non-current		-		154,713
Operating lease		-		154,713
Total lease liabilities	$	150,473	$	285,311

Amount due from related parties are mainly cash in advance provided to the related parties by the Company. Amount due to related parties are mainly the out-of-pocket expenses incurred by the related parties for working purpose which are to be reimbursed by the Company.

~~The~~All the ~~following~~above isbalances aare ~~schedule,~~due byon ~~years~~demand, ofinterest-free, ~~maturities of~~unsecured ~~lease~~and ~~liabilities~~expected asto ofbe ~~June~~settled ~~30,~~within ~~2023:~~one operating period.

	Operating Leases
1st year	$	153,371
Total lease payments		153,371
Less: Imputed interest		2,898
Present value of lease liabilities		150,473
Less: Current lease liabilities		150,473
Long-term lease liabilities		-

13. TAXES

17Income tax

~~10.~~The Company ~~ACCOUNTS~~is ~~PAYABLE~~subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.

~~Accounts payable consist of the following:~~ BVI Islands

	June 30,		September 30,
	2023		2022
Amount due to agents	$	1,306,669	$	1,333,751
Amount due to other service providers		906,627		925,028
Totals	$	2,213,296	$	2,258,779

The Company was incorporated in the British Virgin Islands (BVI). Under the current laws of the BVI, the Company is exempt from income tax and capital gains tax. Furthermore, dividend payments made by the Company are not subject to withholding tax within the BVI Islands.

~~11. CONTRACT LIABILITY~~Hong Kong

~~Contract~~On March ~~liability~~21, ~~consist~~2018, ofthe Hong Kong Legislative Council passed The Inland Revenue (Amendment) (No. 7) Bill 2017 (the “Bill”) which introduces the two-tiered profits tax rates regime. The Bill was signed into law on March 28, 2018 and was announced on the following: day. Under the two-tiered profits tax rates regime, the first 2 million Hong Kong Dollar (“HKD”) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HKD 2 million will be taxed at 16.5%.

	June 30, 2023		September 30, 2022
Advance from customers	$	130,544	$	340,343
Totals	$	130,544	$	340,343

PRC Tax

12Based on the Circular No. ~~BALANCES~~13 ~~WITH~~of ~~RELATED~~the ~~PARTIES~~State Tax Bureau for 2022, effective from January 1, 2022 to December 31, 2024, for small and micro-profit enterprises, the portion of the annual taxable income not exceeding RMB 1 million will be reduced by 25% and counted as taxable income, the corporate income tax will be paid at a rate of 20%. For the taxable income that exceeds RMB 1 million but does not exceed RMB 3 millions, the amount will be reduced by 50% and counted as taxable income, the corporate income tax will also be paid at a rate of 20%. The operating entities within China were rated as small and micro-profit enterprises for the three months ended March 31, 2024 and 2023 and six months ended March 31, 2024 and 2023.

	Note	June 30, 2023		September 30, 2022
Due from related parties
Yulong Yi	(a)	$	702	$	9,155
Ru Zhang	(b)		-		5,890
Shaowei Peng	(c)		18,533		8,252
Totals		$	19,235	$	23,297
Due to related parties
Yulong Yi	(a)	$	618,845	$	492
Shaowei Peng	(c)		14		14
Totals		$	618,859	$	506

A reconciliation of the income tax benefit determined at the statutory income tax rate to the Company’s income taxes is as follows:

(a) Chairman of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd. And holds 46% voting rights of Beijing ZhuoXun Century Culture Communication Co., Ltd. (b) Holder of 11% registed capital of Beijing ZhuoXun Century Culture Communication Co., Ltd. (c) CTO of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of WFOE

	For The Six Months Ended
	March 31,
	2024			2023
Loss before income taxes	$	(1,256,214	)	$	(1,495,288	)
PRC statutory income tax rate		25	%		25	%
Income tax benefit computed at statutory corporate income tax rate		(314,053	)		(373,822	)
Reconciling items:
Non-deductible expenses		17,351			3,397
Change in valuation allowance		296,702			370,425
Income tax expenses (benefits)	$	-		$	-

~~All~~The tax effects of temporary differences that give rise to the ~~above~~deferred tax balances ~~are~~as ~~due~~of onMarch ~~demand~~31, ~~interest-free, unsecured~~2024 and ~~expected~~September to30, be2023 ~~settled~~are ~~within~~as ~~one operating period.~~follows:

	March 31,			September 30,
	2024			2023
Deferred tax asset:
Bad debt provision	$	113,976		$	108,897
Inventory provision		93,264			-
Impairment of intangible assets		9,682			-
Tax loss carryforward		1,293,359			678,736
		1,510,281			787,633
Less: Allowance of deferred tax asset	$	(1,510,281	)	$	(787,633	)
Net amount		-			-

~~13. TAXES~~Taxes payable

~~Income~~Taxes ~~tax~~payable consisted of the following:

The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.

	March 31,		September 30,
	2024		2023

Company income tax payable	$	1,886,462	$	1,867,816
VAT tax payable		1,366,552		1,358,660
Individual income tax payable		1,986,964		1,967,324
Other taxes payable		171,498		170,139
Totals	$	5,411,476	$	5,363,939

~~PRC~~14. CHINA ~~Tax~~ CONTRIBUTION PLAN

The Company participates in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company isto ~~subject~~pay to ~~corporate~~the ~~income~~local ~~tax~~labor bureau ~~(“CIT”)~~a monthly contribution at ~~25%~~a stated contribution rate based on the monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the ~~nine~~Company has no further commitments beyond their monthly contributions. For the six months ended ~~June~~March 3031, 2024 and 2023, the Company contributed a total of $50,138 and ~~2022~~$93,480, respectively, to these funds.

	For The Three Months Ended						For The Nine Months Ended
	June 30,						June 30,
	2023			2022			2023			2022
PRC	$	(553,316	)	$	(482,843	)	$	(2,048,604	)	$	(2,453,074	)
Total income (loss) before income taxes	$	(553,316	)	$	(482,843	)	$	(2,048,604)		$	(2,453,074	)

15. SUBSEQUENT EVENT

~~Taxes~~The Company ~~payable~~has analyzed its operations subsequent to March 31, 2024 to the date these interim condensed consolidation financial statements were issued. There is not material subsequent event to disclose in these interim condensed consolidated financial statements, except for “Gushen, Inc.” change its name to "Zhuoxun Hongtu Inc." on August 23, 2024.

~~Taxes payable consisted of the following:~~ 19

	June 30,		September 30,
	2023		2022
VAT tax payable	$	1,366,061	$	1,392,129
Company income tax payable		1,878,120		1,916,238
Individual income tax payable		1,978,175		2,019,295
Other taxes payable		171,066		174,423
Totals	$	5,393,422	$	5,502,085

Item 2 Management’s Discussion and Analysis of Financial Condition and Results of Operations.

14As used herein and except as otherwise noted, the term “Company”, “it(s)”, “our”, “us” and “we” shall mean Zhuoxun Hongtu Inc., ~~CHINA~~a ~~CONTRIBUTION~~Nevada ~~PLAN~~corporation, and its consolidated subsidiary, as applicable.

The ~~Company participates in a government-mandated~~ ~~multi-employer~~following ~~defined~~discussion ~~contribution~~of ~~plan~~our ~~pursuant~~financial tocondition ~~which~~and ~~certain~~results ~~retirement,~~of ~~medical~~operations ~~and~~should ~~other~~be ~~welfare~~read ~~benefits~~in ~~are~~conjunction ~~provided~~with toour ~~employees.~~consolidated financial ~~Chinese~~statements ~~labor~~and ~~regulations require~~ the ~~Company~~notes to ~~pay~~those toconsolidated ~~the~~financial ~~local~~statements ~~labor~~appearing ~~bureau~~elsewhere ain ~~monthly~~this ~~contribution~~report, atas awell ~~stated~~as ~~contribution~~the ~~rate based~~Company’s onAnnual ~~the~~Report ~~monthly~~on ~~compensation~~Form of10-K ~~qualified employees. The relevant local labor bureau is responsible~~ for ~~meeting all retirement benefit obligations;~~ the ~~Company~~fiscal ~~has~~year ~~no further commitments beyond their monthly contributions. For the nine months~~ ended ~~June~~September 30, 2023 ~~and 2022, the Company contributed a total of $132,922 and $194,715, respectively, to these funds~~.

15Certain statements in this report constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. ~~SUBSEQUENT~~These ~~EVENT~~forward-looking statements include statements, which involve risks and uncertainties, regarding, among other things, (a) our projected sales, profitability, and cash flows, (b) our growth strategy, (c) anticipated trends in our industry, (d) our future financing plans, and (e) our anticipated needs for, and use of, working capital. They are generally identifiable by use of the words “may,” “will,” “should,” “anticipate,” “estimate,” “plan,” “potential,” “project,” “continuing,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” or the negative of these words or other variations on these words or comparable terminology. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this filing will in fact occur. You should not place undue reliance on these forward-looking statements.

The ~~Company~~ ~~has~~forward-looking ~~analyzed~~statements ~~its~~speak ~~operations~~only ~~subsequent~~as toof ~~June~~the 30date on which they are made, ~~2023~~and, except to the ~~date~~extent ~~these~~required ~~condensed~~by ~~consolidation~~federal ~~financial~~securities laws, ~~statements~~we ~~were~~undertake ~~issued.~~no ~~There is~~obligation ~~not~~to ~~material~~update ~~subsequent~~any ~~event~~forward-looking statements to ~~disclose~~reflect inevents ~~these~~or ~~condensed~~circumstances ~~consolidated~~after ~~financial~~the date on which the statements are made or to reflect the occurrence of unanticipated events.

19Overview

~~Item~~Zhuoxun Hongtu 2Inc., ~~Management’s~~a ~~Discussion~~Nevada ~~and~~corporation previously known as “Gushen, Inc.” prior to August 23, 2024 (the “Company”), ~~Analysis~~owns 100% of ~~Financial~~Dyckmanst ~~Condition~~Limited, ~~and~~a ~~Results~~British Virgin Islands company (“Dyckmanst”), which owns 100% of ~~Operations~~Edeshler Limited, a Hong Kong company (“Edeshler”), which in return owns 100% of Beijing Fengyuan Zhihui Education Technology Co., Ltd., a PRC company (“Fengyuan Beijing”). The Company, Dyckmanst and Edeshler are holding companies with no substantive operations.

As a ~~used~~holding ~~herein and~~company ~~except~~with asno ~~otherwise~~material ~~noted~~operations of our own, ~~the~~we ~~term~~consolidate ~~“Company”~~financial results of Beijing Zhuoxun Century Culture Communication Co., ~~“it(s)”~~Ltd., a PRC company (“~~our~~Zhuoxun Beijing”), which is a variable interest entity (the “usVIE”), ~~“we”~~through a series ~~and~~of ~~“GSHN”~~contractual ~~shall~~arrangements ~~mean~~dated ~~Gushen~~February 5, ~~Inc.~~2021, aby ~~Nevada~~and ~~corporation~~among our wholly-owned subsidiary Fengyuan Beijing, Zhuoxun Beijing and ~~its~~the shareholders ~~consolidated~~of Zhuoxun Beijing (the “VIE Agreements”). Neither we nor our subsidiaries own any equity interests in the VIE or its subsidiary,. asA ~~applicable~~description of the VIE Agreements and forms of such agreements are incorporated by reference from the Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (“SEC”) on August 6, 2021.

~~The~~Zhuoxun Beijing’s ~~following~~customers are parents who desire to acquire various family education resources. Zhuoxun Beijing delivers onsite educational ~~discussion~~services ofto ~~our~~parents ~~financial~~through ~~condition~~its ~~and~~nationwide ~~results~~physical network of ~~operations~~regional ~~should~~collaborative beeducation ~~read~~agencies. inZhuoxun ~~conjunction~~Beijing’s ~~with~~onsite educational ~~our~~services ~~consolidated~~include ~~financial~~programs ~~statements~~such as individual development, youth leadership development, and parenting schools, enabling in-person guidance and ~~the~~interactions ~~notes~~in toclasses. ~~those~~Zhuoxun ~~consolidated~~Beijing ~~financial~~has ~~statements~~developed ~~appearing~~long-term ~~elsewhere~~business inrelationships ~~this~~with ~~report,~~18 asregional ~~well~~education asagencies around the ~~Company’s~~country, ~~Annual~~whom ~~Report on~~Zhuoxun ~~Form~~Beijing ~~10-K~~provides systematic training and management for to ensure the ~~fiscal~~delivery ~~year~~of ~~ended~~high-quality ~~September~~and ~~30,~~uniformed educational ~~2022~~services to the customers.

~~Certain~~In addition, ~~statements~~Zhuoxun inBeijing ~~this report~~also ~~constitute~~provides ~~forward-looking~~online ~~statements~~education ~~within~~to ~~the~~parents ~~meaning~~through oftheir ~~the~~mobile ~~Private~~application, ~~Securities~~Wisdom ~~Litigation~~Lighthouse ~~Reform~~(“睿智灯塔”) (formerly ~~Act~~known ofas ~~1995~~ZhuoXun App). ~~These~~Zhuoxun ~~forward-looking statements~~Beijing’s ~~include~~products ~~statements,~~provide ~~which~~two ~~involve~~sets ~~risks~~of ~~and~~curricula: ~~uncertainties,~~“Good ~~regarding,~~Parenting” ~~among~~(“教子有方”) and ~~other~~“Wise ~~things,~~Parents” (a“智慧父母”). ~~our~~“Good ~~projected sales~~Parenting”, ~~profitability~~focused on child development, ~~and~~provides ~~cash~~courses ~~flows,~~including emotional intelligence (bEQ) ~~our~~training, ~~growth~~learning ~~strategy~~habits, ~~(c)~~learning ~~anticipated~~ability, ~~trends~~parents-children incommunication, ~~our~~stages of ~~industry~~puberty, ~~(d)~~etc. ~~our~~to ~~future~~help ~~financing~~parents ~~plans,~~promote children’s mental and ~~(e)~~psychological ~~our~~health. ~~anticipated needs~~“Wise ~~for,~~Parents” ~~and~~introduces ~~use~~general strategies of, ~~working~~family ~~capital.~~education ~~They~~to ~~are~~parents ~~generally~~to ~~identifiable~~help bythem ~~use~~better ofunderstand ~~the~~and ~~words~~support ~~“may,”~~their ~~“will,”~~children’s ~~“should~~growth and needs,” whereby ~~“anticipate,”~~courses ~~“estimate,”~~such ~~“plan,”~~as ~~“potential,”~~traditional ~~“project~~family values,” ~~“continuing~~improvement of parents’ qualifications,” and psychological analysis are provided. Through ~~“ongoing,”~~Zhuoxun ~~“expects,”~~Beijing’s ~~“management~~mobile ~~believes~~application,” ~~“we~~Zhuoxun ~~believe~~Beijing’s users can,” ~~“we~~based ~~intend~~on their own interest and needs,” orselect courses ~~the~~that ~~negative~~are ofsuitable ~~these~~for ~~words~~them orand ~~other~~obtain ~~variations~~valuable onknowledge ~~these~~and ~~words~~skills orprovided ~~comparable~~by ~~terminology~~Zhuoxun Beijing’s courses. InZhuoxun ~~light~~Beijing’s users ofon ~~these~~mobile ~~risks~~platform ~~and~~can ~~uncertainties~~use iPhone, ~~there can~~Android, beiPad noand ~~assurance~~other ~~that~~tablets ~~the~~to ~~forward-looking~~review ~~statements~~the ~~contained~~courses inanywhere ~~this~~and ~~filing~~anytime. ~~will~~As inof ~~fact~~the ~~occur.~~date ~~You~~hereof, Zhuoxun ~~should~~Beijing ~~not~~has ~~place~~around ~~undue~~52,000 active ~~reliance~~ users on ~~these~~the ~~forward-looking~~Wisdom ~~statements~~Lighthouse app.

The forward-looking statements speak only as of the date on which they are made, and, except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statements are made or to reflect the occurrence of unanticipated events. 20

~~Overview~~ Zhuoxun Beijing’s online family education mobile platform monetizes through in-app purchases. Zhuoxun Beijing provides one free trial class of each course for all the users. The remaining classes are available for purchase. Users are able to view the first class for free before determining if to purchase the remaining classes.

~~Gushen,~~Zhuoxun Beijing’s ~~Inc.,~~product aZhuoxun ~~Nevada~~Anti-Addiction ~~corporation~~ Cellphone (“~~GSHN~~Zhuoxun Cellphone”) oris ~~the~~an ~~“Company”),~~intelligent ~~owns~~terminal ~~100%~~device. ofDami ~~Dyckmanst~~Zhilian Information ~~Limited~~Technology Group Co., Ltd, a ~~British~~technology ~~Virgin~~company ~~Islands~~that ~~company~~develops and produces smartphones (“~~Dyckmanst~~Dami Zhilian”), customizes ~~which~~and ~~owns~~produces ~~100%~~Zhuoxun ofCellphone ~~Edeshler~~according ~~Limited,~~to athe ~~Hong~~design ~~Kong~~requirements ~~company~~set ~~(“Edeshler”),~~by ~~which~~Zhouxun inBeijing. ~~return~~Zhuoxun ~~owns~~Beijing ~~100%~~does ofnot ~~Beijing~~own ~~Fengyuan~~any ~~Zhihui~~intellectual ~~Education~~property ~~Technology~~in Coconnection with Zhuoxun Cellphones., ~~Ltd~~Zhuoxun Beijing sells Zhuoxun Cellphones through regional collaborative education agencies. Zhuoxun Cellphone has primarily four functions including anti-addiction, amyopia ~~PRC~~prevention, ~~company~~security, ~~(“Fengyuan~~and ~~Beijing”). The~~study ~~Company~~assistance, ~~Dyckmanst~~for the purpose of managing elementary and ~~Edeshler~~middle school students. Parents are ~~holding~~able ~~companies~~to personalize and monitor their children’s use of Zhuoxun ~~with~~Cellphone noby ~~substantive~~setting ~~operations~~screen auto-lock, monitoring internet surfing, monitoring mobile application usage, monitoring physical locations, etc.

~~As a holding company with~~Starting noin ~~material~~the ~~operations~~third ofquarter ~~our own, we consolidate financial results~~ of ~~Beijing~~fiscal ~~Zhuoxun~~year ~~Century Culture Communication Co.~~2022, ~~Ltd.,~~the aCompany ~~PRC company~~sells ~~(“Zhuoxun~~household ~~Beijing”),~~products ~~which~~via ~~is a variable interest entity (~~the ~~“VIE”),~~Company’s ~~through~~app in a ~~series~~small ~~of contractual arrangements dated February 5~~scale, ~~2021, by~~ and ~~among our wholly-owned subsidiary Fengyuan Beijing, Zhuoxun Beijing and~~ the amount ~~shareholders~~ of ~~Zhuoxun~~ ~~Beijing~~sales ~~(the~~was ~~“VIE~~immaterial ~~Agreements”).~~compared ~~Neither~~to ~~we nor our subsidiaries own any equity interests in~~ the ~~VIE~~total orrevenue ~~its subsidiary. A description~~ of the ~~VIE~~corresponding ~~Agreements and forms of such agreements are incorporated by reference from the Current Report on Form 8-K filed with the U~~period.~~S. Securities and Exchange Commission (“SEC”) on August 6, 2021.~~

~~Zhuoxun Beijing’s customers~~Recent are parents who desire to acquire various family education resources. Zhuoxun Beijing delivers onsite educational services to parents through its nationwide physical network of regional collaborative education agencies. Zhuoxun Beijing’s onsite educational services include programs such as individual development, youth leadership development, and parenting schools, enabling in-person guidance and interactions in classes. Zhuoxun Beijing has developed long-term business relationships with 18 regional education agencies around the country, whom Zhuoxun Beijing provides systematic training and management for to ensure the delivery of high-quality and uniformed educational services to the customers.Development

~~In addition, Zhuoxun Beijing~~Name also provides online education to parents through their mobile application, Wisdom Lighthouse (“睿智灯塔”) (formerly known as ZhuoXun App). Zhuoxun Beijing’s products provide two sets of curricula: “Good Parenting” (“教子有方”) and “Wise Parents” (“智慧父母”). “Good Parenting”, focused on child development, provides courses including emotional intelligence (EQ) training, learning habits, learning ability, parents-children communication, stages of puberty, etc. to help parents promote children’s mental and psychological health. “Wise Parents” introduces general strategies of family education to parents to help them better understand and support their children’s growth and needs, whereby courses such as traditional family values, improvement of parents’ qualifications, and psychological analysis are provided. Through Zhuoxun Beijing’s mobile application, Zhuoxun Beijing’s users can, based on their own interest and needs, select courses that are suitable for them and obtain valuable knowledge and skills provided by Zhuoxun Beijing’s courses. Zhuoxun Beijing’s users on mobile platform can use iPhone, Android, iPad and other tablets to review the courses anywhere and anytime. As of the date hereof, Zhuoxun Beijing has around 52,000 active users on the Wisdom Lighthouse app.Change

20On August 9, 2024, pursuant to Section 78.390(8) of the Nevada Revised Statutes (the “NRS”), the Company’s board of directors (the “Board”) approved the change of the Company’s name from “Gushen, Inc.” to “Zhuoxun Hongtu Inc.” to align with the Company’s operations and brands for its subsidiaries (the “Name Change”) and the filing of a certificate of amendment (the “Certificate of Amendment”) with the Secretary of State for the State of Nevada effectuating such Name Change. The Certificate of Amendment was filed with the Secretary of State for the State of Nevada on August 23, 2024.

~~Zhuoxun Beijing’s online~~Critical ~~family~~Accounting ~~education~~Policies ~~mobile~~and platform monetizes through in-app purchases. Zhuoxun Beijing provides one free trial class of each course for all the users. The remaining classes are available for purchase. Users are able to view the first class for free before determining if to purchase the remaining classes.Estimates

~~Zhuoxun Beijing’s product~~Basis Zhuoxun Anti-Addiction Cellphone (“Zhuoxun Cellphone”) is an intelligent terminal device. Dami Zhilian Information Technology Group Co., Ltd, a technology company that develops and produces smartphones (“Dami Zhilian”), customizes and produces Zhuoxun Cellphone according to the design requirements set by Zhouxun Beijing. Zhuoxun Beijing does not own any intellectual property in connection with Zhuoxun Cellphones. Zhuoxun Beijing sells Zhuoxun Cellphones through regional collaborative education agencies. Zhuoxun Cellphone has primarily four functions including anti-addiction, myopia prevention, security, and study assistance, for the purpose of managing elementary and middle school students. Parents are able to personalize and monitor their children’s use of Zhuoxun Cellphone by setting screen auto-lock, monitoring internet surfing, monitoring mobile application usage, monitoring physical locations, etc.Presentation

~~Starting~~The financial instatements ~~the third quarter~~ of ~~fiscal year 2022,~~ the Company ~~sells~~have ~~household~~been ~~products~~prepared ~~via~~in ~~the~~accordance ~~Company’s~~with ~~app~~accounting inprinciples agenerally ~~small~~accepted ~~scale,~~in ~~and~~ the ~~amount~~United ~~of sales was immaterial~~States ~~compared~~(“U.S. ~~to the total revenue of the corresponding period~~GAAP”).

~~Recent Development~~ Going Concern

~~Transfer~~The accompanying unaudited interim condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of ~~Quotation~~assets and the satisfaction of liabilities in the normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the Company’s ability to ~~OTC~~operate ~~Expert~~profitably, ~~Market~~to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements.

OnIn ~~April~~assessing ~~19,~~the ~~2023~~Company’s liquidity, ~~our~~the ~~common~~Company ~~stock~~monitors ~~was~~and ~~transferred~~analyzes toits ~~the~~cash ~~OTC~~and ~~Expert~~cash ~~Market~~equivalents byand ~~OTC~~its ~~Market~~operating ~~Group~~and ~~Inc~~capital expenditure commitments. ~~from~~The ~~OTC Pink~~Company’s ~~pursuant~~liquidity needs are to ~~Rule 15c2-11~~meet ofits ~~the~~working ~~Exchange~~capital ~~Act~~requirements, ~~which~~operating ~~generally~~expenses ~~prohibits~~and ~~broker-dealers~~capital expenditure ~~from~~obligations. ~~publishing~~As orof ~~submitting~~March ~~securities~~31, of2024, ~~private~~the ~~issuers~~Company’s incurrent ~~a quotation~~liabilities ~~medium~~exceeded ~~other~~the ~~than~~current aassets ~~national~~by ~~securities~~$15,187,671, ~~exchange~~its accumulated deficit was $16,544,559 ~~unless~~and the ~~issuer~~Company has ~~made~~incurred ~~current~~losses ~~financial~~during ~~and~~the ~~other~~three ~~information~~months ~~publicly available~~ended asMarch ~~specified~~31, by2024 ~~the~~and ~~rule~~2023. ~~Quotations~~None inof the ~~Expert~~Company’s ~~Market~~stockholders, ~~securities~~officers or directors, or third parties, are ~~restricted~~under ~~from~~any ~~public~~obligation ~~viewing~~to ~~and~~advance ~~only~~us ~~broker-dealers~~funds, or to invest ~~and~~in ~~professional~~us. orAccordingly, ~~sophisticated~~we ~~investors~~may not be able to obtain additional financing. If we are ~~permitted~~unable to ~~view~~raise ~~quotations~~additional incapital, ~~Expert~~we ~~Market~~may ~~securities.~~be ~~Our~~required to ~~securities~~take additional measures to conserve liquidity, which could include, but not necessarily be ~~particularly~~limited to, curtailing operations, suspending ~~illiquid~~the ~~due~~pursuit toof ~~being~~our ~~quoted~~business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on ~~this~~commercially ~~market~~acceptable terms, if at all.

~~Critical~~In evaluating ~~Accounting~~if ~~Policies~~there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and ~~Estimates~~ gradually shifted the business focus to the brand authorization for community healthy station and operation service charges to bring in more revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity.

~~Basis~~On an ofon-going ~~Presentation~~basis, the Company will also receive financial support commitments from the Company’s related parties.

These conditions raise substantial doubt about our ability to continue as a going concern. The financial statements ofdo not include any adjustments to reflect the ~~Company~~possible ~~have~~future ~~been~~effects ~~prepared~~on inthe ~~accordance~~recoverability ~~with~~and ~~accounting~~classification ~~principles~~of ~~generally~~assets ~~accepted~~or inthe amounts and classifications of liabilities that may result should the ~~United~~Company ~~States~~be ~~(“U.S.~~unable ~~GAAP”)~~to continue as a going concern.

Use of Estimates

The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management of the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Company evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Company’s most significant estimates and judgments, and those that the Company believes are the most critical to fully understanding and evaluating its consolidated financial statements.

~~COVID-19 Outbreak~~Revenue Recognition

~~In March 2020, the World Health~~Zhuoxun ~~Organization~~Beijing ~~declared~~recognizes ~~coronavirus~~revenues ~~COVID-19~~when aits ~~global~~customer ~~pandemic.~~obtains ~~The~~control ~~COVID-19~~of ~~pandemic~~promised ~~has~~goods ~~negatively~~or ~~impacted the global economy~~services, ~~workforces, customers,~~in ~~and~~an ~~created~~amount ~~significant~~that ~~volatility~~reflects ~~and disruption of financial markets. It has also disrupted~~ the ~~normal operations of many~~consideration ~~businesses,~~which ~~including ours and~~ Zhuoxun Beijing~~’s.~~ ~~This~~expects ~~outbreak~~to ~~could~~receive ~~decrease~~in ~~spending,~~exchange ~~adversely~~for ~~affect~~those ~~demand~~goods ~~for~~or ~~Zhuoxun Beijing’s~~ services. ~~and harm~~ Zhuoxun Beijing’s ~~business~~recognizes ~~and~~revenues ~~results~~following ofthe ~~operations.~~five-step model ~~Since~~prescribed ~~March~~under ~~2020,~~ASU asNo. ~~different variants and subvariants of COVID~~2014-1909: ~~developed~~(i) ~~and~~identify ~~spread~~contract(s) inwith ~~various~~a ~~regions~~customer; ~~across~~(ii) ~~China,~~identify ~~PRC~~the ~~provincial~~performance ~~and~~obligations ~~local~~in ~~governments~~the ~~have imposed various forms of strict~~contract; ~~lockdowns,~~(iii) ~~mass~~determine ~~testing~~the ~~and~~transaction ~~extensive~~price; ~~contact~~(iv) ~~tracing~~allocate ~~measures~~the ~~for~~transaction ~~extended~~price ~~periods~~to ofthe ~~time.~~performance ~~Recent~~obligations ~~examples include lockdown measures put~~ in ~~place by~~ the ~~local~~contract; ~~governments in Shenzhen, Guangdong Province, Changchun, Jilin Province~~ and ~~City~~(v) ~~of Shanghai in March to May~~recognize ~~2022.~~revenues ~~Zhuoxun~~when ~~Beijing’s~~(or ~~main business was affected by China’s anti-epidemic measures such~~ as) ~~restrictions~~it onsatisfies ~~public gatherings during~~ the ~~COVID-19~~performance ~~pandemic until January 2023, when most government restrictions were lifted~~obligation.

~~Revenue~~Revenues are ~~Recognition~~recognized when control of the promised goods or services is transferred to its customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

Zhuoxun Beijing ~~recognizes revenues~~identified ~~when its customer obtains control of promised goods or services, in an amount that reflects~~ the ~~consideration which Zhuoxun Beijing expects to receive in exchange for those goods or services. Zhuoxun Beijing recognizes revenues~~ following ~~the five-step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the~~ performance obligations infor ~~the~~each ~~contract;~~type ~~(iii)~~of ~~determine the transaction price; (iv) allocate the transaction price to the performance obligations in the~~ contract~~; and (v) recognize revenues when (or as) it satisfies the performance obligation.~~:

~~Revenues are recognized when~~Training control of the promised goods or services is transferred to its customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.revenue

Zhuoxun Beijing’s ~~identified~~online training course service primarily includes courseware or videos which are already published on the ~~following~~website. ~~performance~~Other ~~obligations~~than providing the access, there are no bundle or multiple separable and distinct tasks. According to ASC 606-10-25-19, there is one performance obligation for ~~each~~the ~~type~~training course service. Zhuoxun Beijing required and received fees before participants accessed the online courses. Revenue recognised over the period of ~~contract:~~the card after the E-card was activated.

~~Training~~Charge for ~~revenue~~use of brand

~~Zhuoxun Beijing’s onsite~~The ~~training~~Company ~~course~~authorized ~~service~~other ~~primarily~~enterprises ~~includes~~or ~~assigning~~individuals ~~instructors,~~to ~~providing~~use ~~onsite~~the ~~classes~~Company’s ~~and~~brand, ~~presenting~~providing ~~training~~services ~~materials~~ to ~~the~~customers ~~course~~at their location, ~~participants~~with ~~who~~a ~~attend~~brand ~~the~~usage ~~classes~~fee. ~~The~~Revenue ~~series~~was ofrecognized ~~tasks~~when assuch ~~discussed~~events ~~above~~using ~~are~~the ~~interrelated~~Company’s ~~and~~brand are ~~not separable or distinct as the customers cannot benefit from the standalone task~~completed.

~~Zhuoxun Beijing’s online~~The ~~training~~amount ~~course~~of ~~service~~other ~~primarily~~revenues ~~includes~~was ~~courseware~~immaterial orcompared ~~videos~~to ~~which~~total ~~are~~revenue ~~already~~during ~~published on~~ the ~~website.~~six ~~Other~~months ~~than~~ended ~~providing~~March ~~the access~~31, ~~there~~ ~~are~~2024 ~~no bundle or multiple separable~~ and ~~distinct tasks~~2023.

~~According to ASC 606-10-25-19,~~Practical ~~there~~expedients isand ~~one performance obligation for the training course service.~~exemption

~~Charge~~Zhuoxun Beijing has not incurred any costs to obtain contracts, and does not disclose the value of unsatisfied performance obligations for ~~use~~contracts with an original expected length of ~~brand~~one year or less.

~~The Company authorized~~Other ~~other~~service ~~enterprises~~income oris ~~individuals~~earned towhen ~~use the Company’s brand, providing~~ services tohave ~~customers~~been ~~at their location, with a brand usage fee~~rendered. ~~Revenue was recognized when such events using the Company’s brand are completed.~~

22Income Taxes

~~Online~~We account ~~sales~~for income taxes using the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date.

The company sells goods through live streaming to customers, and arranging for their suppliers to provide goods directly to customers. Revenue is recognized on a net basis, revenue is generated from sales less the cost of goods purchased. 22

~~Other~~We apply ~~revenues~~ASC ~~include~~740, ~~sales~~ Accounting for Income Taxes, to account for uncertainty in income taxes and the evaluation of ~~anti~~a tax position is a two-~~addiction~~step process. ~~mobile~~The ~~phone~~first ~~device~~step ~~and~~is ~~online~~to ~~sales~~determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of ~~household~~any ~~items~~related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount ~~was~~of ~~immaterial~~benefit ~~compared~~to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likelihood of being realized upon ultimate settlement. Tax positions that previously failed to ~~total~~meet ~~revenue~~the ~~during~~more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the ~~nine~~threshold ~~months~~is ~~ended~~met. ~~June~~Previously ~~30,~~recognized ~~2023~~tax ~~and~~positions ~~2022~~that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met.

~~Practical~~Foreign Currency ~~expedients~~ and ~~exemption~~Foreign Currency Translation

~~Zhuoxun~~The functional currency of the Company is the United States dollar (“US dollar”). Fengyuan Beijing, ~~has~~Zhuoxun ~~not~~Beijing ~~incurred~~and Zhuoxun ~~any~~Beijing’s ~~costs~~subsidiaries, toall ~~obtain~~of ~~contracts~~which are based in PRC, ~~and~~use ~~does~~the ~~not~~local ~~disclose~~currency, the ~~value~~Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of ~~unsatisfied~~the ~~performance~~primary ~~obligations~~economic ~~for~~environment ~~contracts~~in ~~with~~which anit ~~original~~operates, ~~expected~~normally ~~length~~that is the currency of ~~one~~the ~~year~~environment orin ~~less~~which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements.

~~Other~~Foreign currency ~~service~~transactions ~~income~~denominated isin ~~earned~~currencies other than the functional currency are translated into the functional currency using ~~when~~the ~~services~~exchange ~~have~~rates ~~been~~prevailing ~~rendered~~at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss.

~~Income~~The consolidated ~~Taxes~~financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets.

~~We account for income taxes~~Translation ~~using the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases~~ of ~~assets~~amounts ~~and~~from ~~liabilities~~RMB ~~using~~into ~~enacted tax rates that will be in effect in the period in which the differences are expected to reverse~~U. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realizedS. ~~The~~dollars ~~effect on~~has ~~deferred~~been ~~taxes~~made ofat ~~a change in tax rates is recognized in income in~~ the ~~period~~following ~~that~~exchange ~~includes the enactment date.~~rates:

We apply ASC 740, Accounting for Income Taxes, to account for uncertainty in income taxes and the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met.

Balance sheet items, except for equity accounts
March 31, 2024		RMB7.2221 to $1
September 30, 2023		RMB7.2942 to $1

Income statement and cash flows items
For the six months ended March 31, 2024		RMB7.1828 to $1
For the six months ended March 31, 2023		RMB6.9766 to $1

~~Foreign~~Impairment of ~~Currency~~Long-lived ~~and Foreign Currency Translation~~Assets

~~The~~In accordance ~~functional~~with ~~currency~~ASC of 360-10-35, the Company isreviews the ~~United~~carrying ~~States~~values ~~dollar~~of ~~(“US~~long-lived ~~dollar”).~~assets ~~Fengyuan~~for ~~Beijing,~~impairment ~~Zhuoxun~~whenever ~~Beijing~~events ~~and~~or ~~Zhuoxun~~changes in ~~Beijing’s~~circumstances ~~subsidiaries, all~~indicate that the carrying value of ~~which~~an ~~are~~asset ~~based~~may innot ~~PRC,~~be ~~use~~recoverable. Based on the ~~local~~existence ~~currency~~of one or more indicators of impairment, the ~~Chinese~~Company ~~Yuan~~measures ~~(“RMB”),~~any asimpairment ~~their~~of ~~functional~~long-lived ~~currencies.~~assets Anusing ~~entity’s functional~~the ~~currency~~projected isdiscounted cash flow method at the ~~currency~~asset group level. The estimation of future cash flows requires significant management judgment based on the ~~primary~~Company’s ~~economic~~historical ~~environment~~results and inanticipated ~~which~~results itand ~~operates,~~is ~~normally~~subject to many factors. The discount rate that is commensurate with the ~~currency~~risk ofinherent in the ~~environment~~Company’s inbusiness ~~which~~model is determined by its management. An impairment loss would be recorded if the ~~entity~~Company ~~primarily~~determined ~~generates~~that ~~and~~the ~~expends~~carrying ~~cash~~value of long-lived assets may not be recoverable. ~~Management’s~~The ~~judgment~~impairment to be recognized is ~~essential~~measured toby ~~determine~~the amount by which the ~~functional~~carrying ~~currency~~values of bythe ~~assessing~~assets ~~various~~exceed ~~indicators,~~the ~~such~~fair asvalue ~~cash~~of ~~flows,~~the ~~sales~~assets. ~~price~~As ~~and~~of ~~market~~March 31, ~~expenses~~2024, ~~financing~~the ~~and~~impairment ~~inter-company~~of ~~transactions~~intangible ~~and~~assets ~~arrangements~~was $38,726. No impairment has been recorded by the Company as of September 30, 2023.

Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss.23

~~The consolidated financial~~Credit statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets.risk

23Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents. As of March 31, 2024 and 2023, substantially all of the Company’s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality.

~~Translation~~For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of ~~amounts~~its ~~from~~customers and, if necessary, ~~RMB~~maintains ~~into~~reserves ~~U.S.~~for ~~dollars~~potential ~~has~~credit ~~been~~losses. ~~made~~Historically, atsuch ~~the~~losses ~~following~~have ~~exchange~~been ~~rates:~~within management’s expectations.

Balance sheet items, except for equity accounts
June 30, 2023		RMB7.2542 to $1
September 30, 2022		RMB7.1099 to $1
Income statement and cash flows items
For the nine months ended June 30, 2023		RMB6.9868 to $1
For the nine months ended June 30, 2022		RMB6.4504 to $1

Fair Value of Financial Instruments

~~Impairment~~U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of ~~Long~~financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-~~lived~~tier ~~Assets~~fair value hierarchy is:

~~In accordance with ASC 360-10-35,~~Level ~~the~~1 ~~Company~~– ~~reviews~~observable ~~the~~inputs ~~carrying~~that ~~values~~reflect ofquoted ~~long-lived~~prices ~~assets~~(unadjusted) for ~~impairment~~identical ~~whenever~~assets ~~events~~ or ~~changes~~liabilities in ~~circumstances~~active ~~indicate that the carrying value of an asset may not be recoverable~~markets. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Company’s business model is determined by its management. An impairment loss would be recorded if the Company determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets. No impairment has been recorded by the Company as of June 30, 2023 and September 30, 2022.

~~Credit~~Level 2 ~~risk~~– include other inputs that are directly or indirectly observable in the market place

~~Financial instruments that~~Level ~~potentially~~3 ~~subject~~– ~~the~~unobservable ~~Company~~inputs towhich aare ~~significant~~supported ~~concentration of credit risk consist primarily of cash and cash equivalents. As of June 30, 2023 and 2022, substantially all of the Company’s cash and cash equivalents were held~~ by ~~major~~little ~~financial~~or ~~institutions~~no ~~located in~~market ~~the PRC, which management believes are of high credit quality.~~activity

~~For~~The carrying value of the ~~credit~~Company’s ~~risk~~financial ~~related to~~instruments, ~~trade~~including ~~accounts~~cash ~~receivable,~~and ~~the~~cash ~~Company~~equivalents, ~~performs~~accounts ~~ongoing~~and ~~credit~~other ~~evaluations~~receivables, ofother current ~~its~~assets, ~~customers~~accounts and, ifother ~~necessary~~payables, ~~maintains~~and ~~reserves~~other ~~for potential~~short-term ~~credit~~liabilities ~~losses.~~approximate ~~Historically,~~their ~~such~~fair ~~losses~~value ~~have~~due ~~been~~to ~~within~~their ~~management’s~~short ~~expectations~~maturities.

~~Fair Value~~ Results of ~~Financial Instruments~~Operations

~~U.S. GAAP establishes a three-tier~~Comparison ~~hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value~~ of ~~financial~~Three ~~instruments.~~Months ~~This~~Ended ~~hierarchy also~~March ~~requires~~31, an2024 ~~entity to maximize the use of observable inputs~~ and ~~minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is:~~2023

~~Level~~The following 1table –sets ~~observable~~forth ~~inputs~~key ~~that reflect~~components ~~quoted~~of ~~prices~~our ~~(unadjusted)~~results ~~for~~of ~~identical~~operations ~~assets~~during orthe ~~liabilities~~three months ended March 31, 2024 and 2023, both in dollars ~~active~~and ~~markets~~as a percentage of our revenue.

Level 2 – include other inputs that are directly or indirectly observable in the market place

	Three Months Ended March 31,
	2024						2023
	Amount			% of Revenue			Amount			% of Revenue
Revenue	$	36			100.00		$	21,722			100.00
Cost of revenue		-			-			(13,916	)		(64.06	)
Gross profit		36			100.00			7,806			35.94
Selling expenses		(63,349	)		(175,969.44	)		(172,032	)		(791.97	)
General and administrative expenses		(136,587	)		(379,408.33	)		(190,790	)		(878.33	)
Loss from operations		(199,900	)		(555,277.78	)		(355,016	)		(1,634.36	)
Other income		(254,447	)		(706,797.22	)		(259,779	)		(1,195.93	)
Net loss before income taxes		(454,347	)		(1,262,075.00	)		(614,795	)		(2,830.29	)
Income tax benefit		-			-			-			-
Net loss	$	(454,347	)		(1,262,075.00	)	$	(614,795	)		(2,830.29	)

~~Level 3 – unobservable inputs which are supported by little or no market activity~~24

The carrying value of the Company’s financial instruments, including cash and cash equivalents, accounts and other receivables, other current assets, accounts and other payables, and other short-term liabilities approximate their fair value due to their short maturities.Revenue

InThe Company’s ~~accordance~~revenue ~~with~~decreased ~~ASC~~from ~~825~~$21, ~~for~~722 ~~investments~~to in$36 ~~financial~~during ~~instruments~~the ~~with~~three amonths ~~variable~~ended ~~interest~~March ~~rate~~31, ~~indexed~~2024 tocompared ~~performance~~with ofthe ~~underlying~~same ~~assets,~~period ~~the~~in ~~Company elected~~2023. ~~the~~Due ~~fair~~to ~~value~~the ~~method~~impact atof the ~~date~~epidemic, ofthe ~~initial~~company's ~~recognition~~original ~~and~~offline ~~carried~~business ~~these~~could ~~investments~~not atbe ~~fair~~carried ~~value.~~out, ~~Changes~~there inwas ~~the~~only ~~fair~~a ~~value~~few ~~are~~online ~~reflected~~training inrevenues for the ~~accompanying~~three ~~consolidated~~months ~~statements~~ended ofDecember ~~operations~~31, ~~and~~2022. ~~comprehensive~~The ~~loss~~company asadjusted ~~other~~its ~~income~~mode ~~(expense).~~of Tooperation, ~~estimate~~gradually ~~fair~~shifted ~~value,~~its ~~the Company~~business ~~refers~~ focus to the ~~quoted~~brand ~~rate~~authorization offor ~~return~~community ~~provided~~healthy bystation, ~~banks~~there atwas ~~the~~not ~~end~~yet ofsignificantly ~~each~~reflected ~~period~~during ~~using~~ the ~~discounted~~three ~~cash~~months ~~flow~~ended ~~method. The Company~~March ~~classifies~~31, ~~the valuation techniques that use these inputs as Level 2 of fair value measurements~~2024.

As Cost of ~~June 30, 2023 and September 30, 2022, the Company had no investments in financial instruments.~~ revenue

24Our cost of revenue was $nil and $13,916 for the three months ended March 31, 2024 and 2023, respectively. The decrease was in line with the decrease of revenue.

~~Results of~~Gross ~~Operations~~ profit and gross margin

~~Comparison~~Our gross ofprofit ~~Three~~was ~~Months~~$36 ~~Ended~~for ~~June~~the 30three months ended March 31, 2024, compared with a gross profit of $7,806 for the same period in 2023. ~~and~~Gross profit ~~2022~~as a percentage of revenue (gross margin) was 100.00% for the three months ended March 31, 2024, compared to 35.94% for the same period in 2023.

~~The following table sets forth~~Selling ~~key components of our results of operations during the three months ended June 30, 2023 and 2022, both in dollars and as a percentage of our revenue.~~expenses

	Three Months Ended June 30,
	2023						2022
	Amount			% of Revenue			Amount			% of Revenue
Revenue	$	561			100.00		$	965,542			100
Cost of revenue		(7	)		(1.25	)		(549,970	)		(56.96	)
Gross profit		554			98.75			415,572			43.04
Selling expenses		(94,844	)		(16,906.24	)		(613,971	)		(63.59	)
General and administrative expenses		(201,510	)		(35,919.79	)		(285,562	)		(29.58	)
Loss from operations		(295,800	)		(52,727.27	)		(483,961	)		(50.12	)
Other income		(257,516	)		(45,903.03	)		1,118			0.12
Net loss before income taxes		(553,316	)		(98,630.30	)		(482,843	)		(50.01	)
Income tax benefit		-			-			-			-
Net loss	$	(553,316	)		(98,630.30	)	$	(482,843	)		(50.01	)

Our selling expenses consist primarily of compensation and benefits to our expense related to the revenue, such as advertising fee and marketing fees. Our selling expenses decreased by $108,683 to $63,349 for the three months ended March 31, 2024, compared to $172,032 for the same period in 2023. We adjusted the strategy by reducing 7 of our selling employees, thus salary and welfare decrease by $67,434 for the three months ended March 31, 2024, compared to the same period in 2023. Marketing fees had been fully amortized during FY2023, and no additional marketing fees for the three months ended March 31, 2024. As the company's main revenue steams shifted to charge for use of brand, the company did not have to pay any cloud product service fees, so service fees decreased by $17,907 for the three months ended March 31, 2024.

Revenue

	Three Months ended March 31,
	2024				2023				Fluctuation
	Amount		%		Amount		%		Amount			%
Salary and welfare		34,478		54.43		101,912		59.24		(67,434	)		(66.17	)
Conference Fees		-		-		563		0.33		(563	)		(100.00	)
Marketing fee		-		-		21,999		12.79		(21,999	)		(100.00	)
Service fee		21,633		34.15		39,540		22.98		(17,907	)		(45.29	)
Depreciation and amortization		3,655		5.77		3,693		2.15		(38	)		(1.03	)
Others		3,583		5.66		4,325		2.51		(742	)		(17.16	)
Total Selling Expense	$	63,349		100.00	$	172,032		100.00	$	(108,683	)		(63.18	)

~~The Company’s revenue~~General decreased from $965,542 to $561 during the three months ended June 30, 2023 compared with the same period in 2022. Although the Chinese government removed most COVID-19 restrictions in January 2023, the influence of COVID-19 still existed. With the explosion of short videos in China and ~~the~~administrative proliferation of fragmented knowledge, people’s lifestyle and the way of thinking and learning have changed after the pandemic, resulting in an enormous shock to the Company’s offline courses and thereby a decline in training revenue. People were still worried about the traditional stores and lack of investment confidence, resulting in the actual transformation of use of brand revenue became more difficult, which leads to a dramatic decrease of charge for use of brand revenue. The company is actively in the process of developing new business.expenses

~~Cost~~Our general and administrative expenses consist primarily of ~~revenue~~compensation and benefits to our general management, finance and administrative staff, professional fees and other expenses incurred in connection with general operations. Our general and administrative expenses decreased by $54,203 to $136,587 for the three months ended March 31, 2024, compared to $190,790 for the same period in 2023. We adjusted the strategy by reducing 3 of our gerneral and administrative employees, thus salary and welfare decrease by $25,076 for the three months ended March 31, 2024, compared with the same period 2023. Due to the decrease of employees, the company reconfigured the office, so the rent decreased by $8,956 for the three months ended March 31, 2024 compared with the same period 2023.

Our cost of revenue was $7 and $549,970 for the three months ended June 30, 2023 and 2022, respectively. The decrease was in line with the decrease of revenue.

	Three Months ended March 31,
	2024				2023				Fluctuation
	Amount		%		Amount		%		Amount			%
Salary and welfare		67,537		49.45		92,613		48.54		(25,076	)		(27.08	)
Depreciation and amortization		1,505		1.10		14,673		7.69		(13,168	)		(89.75	)
Rent		39,932		29.24		48,888		25.62		(8,956	)		(18.32	)
Professional fees		16,364		11.98		16,631		8.72		(267	)		(1.60	)
Bad debt		50		0.04		-		-		50			100.00
Others		11,199		8.20		17,985		9.43		(6,786	)		(37.73	)
Total G&A Expenses	$	136,587		100.00	$	190,790		100.00	$	(54,203	)		(28.41	)

~~Gross profit and gross margin~~25

~~Our gross profit was $554~~Income ~~for~~tax the three months ended June 30, 2023, compared with $415,572 for the same period in 2022. Gross profit as a percentage of revenue (gross margin) was 98.75% for the three months ended June 30, 2023, compared to 43.04% for the same period in 2022.benefit

25Our Income tax benefit were $nil and $nil for the three months ended March 31, 2024 and 2023.

~~Selling expenses~~Net loss

~~Our selling expenses consist~~As ~~primarily~~a result of ~~compensation~~the ~~and~~cumulative ~~benefits~~effect toof ~~our~~the ~~expense~~factors ~~related~~described ~~to the revenue~~above, ~~such~~our asnet ~~service~~loss ~~fees.~~was ~~Our selling expenses decreased by~~ $~~519~~454,~~127~~347 toand $94614,~~844~~795 for the three months ended ~~June 30, 2023, compared to $613,971 for the same period in 2022. We adjusted the strategy~~March ~~by reducing our own selling employees. Due to the COVID-19 epidemic prevention policy control~~31, ~~the~~2024 ~~Company’s~~and ~~main business source could not carry out normal business. The Company has adjusted its market layout since late 2021~~2023, ~~so the input expenditure of marketing and service fees has reduced~~respectively.

	Three Months ended June 30,
	2023				2022				Fluctuation
	Amount		%		Amount		%		Amount			%
Salary and welfare		58,965		62.17		151,680		24.70		(92,715	)		(61.13	)
Conference Fees		172		0.18		336		0.05		(164	)		(48.81	)
Marketing fee		704		0.74		168,529		27.45		(167,825	)		(99.58	)
Service fee		24,177		25.49		101,592		16.55		(77,415	)		(76.20	)
Depreciation and amortization		3,610		3.81		3,831		0.62		(221	)		(5.77	)
Others		7,216		7.61		188,003		30.62		(180,787	)		(96.16	)
Total Selling Expense	$	94,844		100	$	613,971		100	$	(519,127	)		(84.55	)

Comparison of Six Months Ended March 31, 2024 and 2023

~~General~~The following table sets forth key components of our results of operations during the six months ended March 31, 2024 and ~~administrative~~2023, ~~expenses~~both in dollars and as a percentage of our revenue.

Our general and administrative expenses consist primarily of compensation and benefits to our general management, finance and administrative staff, professional fees and other expenses incurred in connection with general operations. Our general and administrative expenses decreased by $84,052 to $201,510 for the three months ended June 30, 2023, compared to $285,562 for the same period in 2022. The Company focused on controlling general and administrative expenses.

	Six Months Ended March 31,
	2024						2023
	Amount			% of Revenue			Amount			% of Revenue
Revenue	$	84			100.00		$	21,811			100.00
Cost of revenue		-			-			(13,917	)		(63.81	)
Gross profit		84			100.00			7,894			36.19
Selling expenses		(164,736	)		(196,114.29	)		(492,852	)		(2,259.65	)
General and administrative expenses		(595,084	)		(708,433.33	)		(483,392	)		(2,216.28	)
Loss from operations		(759,736	)		(904,447.62	)		(968,350	)		(4,439.73	)
Other income		(496,478	)		(591,045.24	)		(526,938	)		(2,415.93	)
Net loss before income taxes		(1,256,214	)		(1,495,492.86	)		(1,495,288	)		(6,855.66	)
Income tax benefit		-			-			-			-
Net loss	$	(1,256,214	)		(1,495,492.86	)	$	(1,495,288	)		(6,855.66	)

	Three Months ended June 30,
	2023				2022						Fluctuation
	Amount		%		Amount			%			Amount			%
Salary and welfare		84,157		41.76		131,973			46.22			(47,816	)		(36.23	)
Depreciation and amortization		13,294		6.60		21,934			7.68			(8,640	)		(39.39	)
Rent		39,677		19.69		108,784			38.09			(69,107	)		(63.53	)
Profession fee		15,026		7.46		100,468			35.18			(85,442	)		(85.04	)
Others		49,356		24.49		(77,597	)		(27.17	)		126,953			(163.61	)
Total G&A Expenses	$	201,510		100	$	285,562			100		$	(84,052	)		(29.43	)

Revenue

~~Income~~The Company’s ~~tax~~revenue ~~benefit~~decreased from $21,811 to $84 during the six months ended March 31, 2024 compared with the same period in 2023. Due to the impact of the epidemic, the company's original offline business could not be carried out, there was only a few online training revenues for the three months ended December 31, 2022. The company adjusted its mode of operation, gradually shifted its business focus to the brand authorization for community healthy station, there was not yet significantly reflected during the six months ended March 31, 2024.

~~Our Income tax benefit was~~Cost ~~nil~~of ~~for the three months ended June 30, 2023 and 2022.~~revenue

~~Net~~Our cost ~~loss~~of revenue was $nil and $13,917 for the six months ended March 31, 2024 and 2023, respectively. The decrease was in line with the decrease of revenue.

~~As a result of the cumulative~~Gross ~~effect~~profit ~~of the factors described above, our net loss was $553,316~~ and ~~$482,843~~gross ~~for the three months ended June 30, 2023 and 2022, respectively.~~margin

~~Comparison~~Our gross profit was $84 for the six months ended March 31, 2024, compared with a gross profit of ~~Nine~~$7,894 ~~Months~~for ~~Ended~~the ~~June~~same 30period in 2023. Gross profit as a percentage of revenue (gross margin) was 100.00% for the six months ended March 31, 2024, compared to a gross profit of 36.19% ~~2023~~for ~~and~~the ~~2022~~same period in 2023.

~~The following table sets forth~~Selling ~~key components of our results of operations during the nine months ended June 30, 2023 and 2022, both in dollars and as a percentage of our revenue.~~expenses

	Nine Months Ended June 30,
	2023						2022
	Amount			% of Revenue			Amount			% of Revenue
Revenue	$	22,340			100.00		$	1,506,988			100
Cost of revenue		(13,904	)		(62.24	)		(897,261	)		(59.54	)
Gross profit		8,436			37.76			609,727			40.46
Selling expenses		(587,696	)		(2,630.69	)		(2,044,152	)		(135.64	)
General and administrative expenses		(684,902	)		(3,065.81	)		(1,023,776	)		(67.94	)
Loss from operations		(1,264,162	)		(5,658.74	)		(2,458,201	)		(163.12	)
Other income		(784,442	)		(3,511.38	)		5,127			0.34
Net loss before income taxes		(2,048,604	)		(9,170.12	)		(2,453,074	)		(162.78	)
Income tax benefit		-			-			-			-
Net loss	$	(2,048,604	)		(9,170.12	)	$	(2,453,074	)		(162.78	)

Our selling expenses consist primarily of compensation and benefits to our expense related to the revenue, such as advertising fee, marketing fees. Our selling expenses decreased by $328,116 to $164,736 for the six months ended March 31, 2024, compared to $492,852 for the same period in 2023. We adjusted the strategy by reducing 7 of our selling employees, thus salary and welfare decrease by $149,172 for the six months ended March 31, 2024, compared to the same period in 2023. Marketing fees had been fully amortized during FY2023, and no additional marketing fees for the six months ended March 31, 2024. As the company's main revenue steams shifted to charge for use of brand, the company did not have to pay any cloud product service fees, so service fees decreased by $40,457 for the six months ended March 31, 2024.

Revenue

	Six Months ended March 31,
	2024				2023				Fluctuation
	Amount		%		Amount		%		Amount			%
Salary and welfare		72,026		43.72		221,198		44.88		(149,172	)		(67.44	)
Conference Fees		-		-		1,379		0.28		(1,379	)		(100.00	)
Marketing fee		-		-		127,634		25.90		(127,634	)		(100.00	)
Service fee		60,616		36.80		101,073		20.51		(40,457	)		(40.03	)
Depreciation and amortization		7,287		4.42		7,251		1.47		36			0.50
Others		24,807		15.06		34,317		6.96		(9,510	)		(27.71	)
Total Selling Expense	$	164,736		100.00	$	492,852		100	$	(328,116	)		(66.57	)

~~The Company’s revenue~~General decreased from $1,506,988 to $22,340 during the nine months ended June 30, 2023 compared with the same period in 2022. Although the Chinese government removed most COVID-19 restrictions in January 2023, the influence of COVID-19 still existed. With the explosion of short videos in China and ~~the~~administrative proliferation of fragmented knowledge, people’s lifestyle and the way of thinking and learning have changed after the pandemic, resulting in an enormous shock to the Company’s offline courses and thereby a decline in training revenue. People were still worried about the traditional stores and lack of investment confidence, resulting in the actual transformation of use of brand revenue became more difficult, which leads to a dramatic decrease of charge for use of brand revenue. The company is actively in the process of developing new business.expenses

~~Cost~~Our general and administrative expenses consist primarily of ~~revenue~~compensation and benefits to our general management, finance and administrative staff, professional fees and other expenses incurred in connection with general operations. Our general and administrative expenses increased by $111,692 to $595,084 for the six months ended March 31, 2024, compared to $483,392 for the same period in 2023. We adjusted the strategy by reducing 3 of our gerneral and administrative employees, thus salary and welfare decrease by $63,033 for the six months ended March 31, 2024, compared with the same period 2023. Due to the decrease of employees, the company reconfigured the office, so the rent decreased by $18,357 for the six months ended March 31, 2024 compared with the same period 2023. Professional fees increased by $175,385 for the six months ended March 31, 2024, mainly due to annual audit fees.

Our cost of revenue was $13,904 and $897,261 for the nine months ended June 30, 2023 and 2022, respectively. The decrease was in line with the decrease of revenue.

	Six Months ended March 31,
	2024				2023				Fluctuation
	Amount		%		Amount		%		Amount			%
Salary and welfare		140,950		23.69		203,983		42.20		(63,033	)		(30.90	)
Depreciation and amortization		5,959		1.00		31,194		6.45		(25,235	)		(80.90	)
Rent		73,027		12.27		91,384		18.90		(18,357	)		(20.09	)
Professional fees		291,109		48.92		115,724		23.94		175,385			151.55
Bad debt		16,219		2.73		6,002		1.24		10,217			170.23
Impairment of intangible assets		38,938		6.54		-		-		38,938			100.00
Others		28,882		4.85		35,105		7.26		(6,223	)		(17.73	)
Total G&A Expenses	$	595,084		100.00	$	483,392		100	$	111,692			23.11

~~Gross~~Income tax ~~profit and gross margin~~benefit

Our Income ~~gross~~tax ~~profit~~benefit ~~was~~were $~~8,436 for~~nil ~~the~~and ~~nine months ended June 30, 2023, compared with a gross profit of~~ $~~609,727~~nil for the ~~same~~six ~~period in 2022. Gross profit as a percentage of revenue (gross margin) was 37.76 % for the nine~~ months ended ~~June~~March 3031, ~~2023,~~2024 ~~compared~~and ~~to a gross profit of 40~~2023.~~46% for the same period in 2022.~~

~~Selling expenses~~Net loss

~~Our~~As a ~~selling~~result ~~expenses consist primarily~~ of ~~compensation~~the ~~and~~cumulative ~~benefits to~~effect ~~our~~of ~~expense related to~~ the ~~revenue,~~factors ~~such~~described ~~as service fees~~above, ~~marketing~~our ~~fees.~~net ~~Our~~loss ~~selling~~was ~~expenses decreased by~~ $1,~~456~~256,~~456~~214 toand $~~587~~1,~~696 for the nine months ended June 30~~495,288 ~~2023, compared to $2,044,152~~ for the ~~same~~six ~~period~~months ~~in 2022. We adjusted the strategy by reducing our~~ended ~~own~~March ~~selling employees. Due to the COVID-19 epidemic prevention policy control~~31, ~~the~~2024 ~~Company’s~~and ~~main business source could not carry out normal business. The Company has adjusted its market layout since late 2021~~2023, ~~so the input expenditure of service fees has reduced~~respectively.

	Nine Months Ended June 30,
	2023				2022				Fluctuation
	Amount		%		Amount		%		Amount			%
Salary and welfare		280,163		47.67		484,586		23.71		(204,423	)		(42.19	)
Conference Fees		1,551		0.26		1,725		0.08		(174	)		(10.09	)
Marketing fee		128,338		21.84		438,565		21.45		(310,227	)		(70.74	)
Service fee		125,250		21.31		840,772		41.13		(715,522	)		(85.10	)
Depreciation and amortization		10,861		1.85		11,709		0.57		(848	)		(7.24	)
Others		41,533		7.07		266,795		13.05		(225,262	)		(84.43	)
Total Selling Expense	$	587,696		100	$	2,044,152		100	$	(1,456,456	)		(71.25	)

Liquidity and Capital Resources

~~General~~The following ~~and~~table ~~administrative~~sets ~~expenses~~forth a summary of our cash flows for the periods indicated:

Our general and administrative expenses consist primarily of compensation and benefits to our general management, finance and administrative staff, professional fees and other expenses incurred in connection with general operations. Our general and administrative expenses decreased by $338,874 to $684,902 for the nine months ended June 30, 2023 compared to $1,023,776 for the same period in 2022. The company focused on controlling general and administrative expenses.

	Six Months Ended
	March 31,
	2024			2023
Net cash used in operating activities	$	(374,109	)	$	(1,135,946	)
Net cash provided by financing activities		380,204			319,785
Net decrease in cash and cash equivalents		6,095			(816,161	)
Effect of exchange rate changes on cash and cash equivalents		541			17,658
Cash and cash equivalents at the beginning of period		57,699			867,619
Cash and cash equivalents at the end of period	$	64,335		$	69,116

	Nine Months Ended June 30,
	2023			2022			Fluctuation
		Amount	%		Amount	%		Amount		%
Salary and welfare		288,137	42.07		490,057	47.87		(201,920	)	(41.20	)
Depreciation and amortization		44,488	6.50		51,350	5.02		(6,862	)	(13.36	)
Rent		131,061	19.14		228,609	22.33		(97,548	)	(42.67	)
Profession fee		130,750	19.09		164,400	16.06		(33,650	)	(20.47	)
Bad debt		5,993	0.88		-	-		5,993		100.00
Others		84,473	12.33		89,360	8.73		(4,887	)	(5.47	)
Total G&A Expenses	$	684,902	100	$	1,023,776	100	$	(338,874	)	(33.10	)

As of March 31, 2024, we had cash and cash equivalents of $64,335. To date, we have financed our operations primarily through borrowings from our stockholders, related and unrelated parties.

~~Income tax benefit~~Operating Activities

~~Our~~Net cash ~~Income~~used ~~tax~~in ~~benefit~~operating ~~were nil~~activities was $374,109 for the ~~nine~~six months ended ~~June~~March 3031, ~~2023~~2024, ~~and~~as ~~2022~~compared to $1,135,946 net cash used in operating activities for the six months ended March 31, 2023.

~~Net~~The net cash used in operating activities for the six months ended March 31, 2024 was mainly due to our net loss of $1,256,214, partially offset by the adjustments to reconcile net loss of $49,605, the increase in accouts payable of $108,535, the increase in contract liabilities of $169,048.

AsThe net acash ~~result~~used ofin ~~the~~operating ~~cumulative effect~~activities offor the ~~factors~~six ~~described~~months ~~above~~ended March 31, 2023 was mainly due to our net loss ~~was~~of $21,~~048~~495,~~604 and $2~~288,~~453,074~~ ~~for~~partially offset by the ~~nine~~adjustments ~~months~~to ~~ended~~reconcile ~~June~~net 30loss of $101,988, ~~2023~~the ~~and~~increase ~~2022,~~in ~~respectively~~other receivables of $35,466.

~~Liquidity and Capital Resources~~Financing Activities

~~The~~Net cash ~~following~~provided ~~table~~by ~~sets~~financing ~~forth a~~activities ~~summary~~was of$380,204 ~~our~~for ~~cash~~the ~~flows~~six months ended March 31, 2024, as compared to $319,785 for the ~~periods~~six ~~indicated:~~months ended March 31, 2023. The net cash used in investing activities was mainly attributable to amount due to related parties.

	Nine Months Ended June 30,
	2023			2022
Net cash used in operating activities	$	(1,468,073	)	$	(1,523,911	)
Net cash used in investing activities		-			(10,820	)
Net cash provided by financing activities		642,027
Net (decrease) increase in cash and cash equivalents		(826,046	)		(1,534,731	)
Effect of exchange rate changes on cash and cash equivalents		13,188			(39,104	)
Cash and cash equivalents at the beginning of period		867,619			2,659,622
Cash and cash equivalents at the end of period	$	54,761		$	1,085,787

Off-Balance Sheet Arrangements

As of ~~June~~March 31, 2024 and September 30, 2023, we ~~had cash~~did ~~and~~not ~~cash~~have ~~equivalents~~any ofoff-balance ~~$54,761.~~sheet Toarrangements ~~date,~~that wehave or are reasonably likely to have a ~~financed~~current or future effect on our ~~operations~~financial ~~primarily~~condition, ~~through~~changes ~~borrowings~~in ~~from~~financial ~~our~~condition, ~~stockholders~~revenues or expenses, ~~related~~results of operations, liquidity, ~~and~~capital ~~unrelated~~expenditures ~~parties~~or capital resources that is material to investors.

Limited Operating ~~Activities~~History; Need for Additional Capital

~~Net~~There is ~~cash~~limited ~~used~~historical infinancial ~~operating~~information about the Company on which to base an evaluation of its performance. There is no guarantee ~~activities~~on ~~was~~the ~~$1,468,073~~continued ~~for~~success in its business operations. The business is subject to risks inherent in the ~~nine~~establishment ~~months~~of ~~ended~~a ~~June~~new 30business enterprise, ~~2023~~including limited capital resources, asa ~~compared~~narrow toclient $1base,~~523,911~~ ~~net~~limited ~~cash~~sources ~~used~~of inrevenue, ~~operating~~and ~~activities~~possible ~~for~~cost overruns due to the ~~nine~~price ~~months~~and ~~ended~~cost ~~June~~increases ~~30,~~in ~~2022~~supplies and services.

~~The~~Without ~~net~~additional ~~cash~~funding, ~~used~~management inbelieves ~~operating~~that ~~activities~~the ~~for~~Company ~~the~~will ~~nine~~not ~~months~~have ~~ended~~sufficient ~~June~~funds ~~30,~~to ~~2023~~meet ~~was~~its ~~mainly~~obligations ~~due~~beyond toone ~~our~~year ~~net~~after the ~~loss~~date ofour ~~$2,048,604,~~condensed ~~partially~~consolidated ~~offset~~financial bystatements ~~adjustments~~are toissued. ~~reconcile~~These ~~net~~conditions ~~loss~~give ofrise ~~$151,138,~~to ~~and~~substantial ~~the~~doubt ~~decrease~~as into ~~advance~~our ability ~~from~~to ~~clients~~continue ofas ~~$210,798~~a going concern.

The Company ~~net~~has ~~cash~~been, ~~used~~and inintend ~~operating activities~~to ~~for~~continue, ~~the~~working ~~nine~~toward ~~months~~identifying ~~ended~~and ~~June~~obtaining ~~30,~~new ~~2022~~sources ~~was~~of ~~mainly~~financing. ~~due~~To todate ~~our~~it ~~net~~has ~~loss~~been dependent on related parties for its source of ~~$2,453,074,~~funding. ~~partially~~No ~~offset~~assurances bycan ~~the~~be ~~increase~~given that it will be successful in ~~amortization~~obtaining additional financing ofin ~~prepaid~~the ~~expenses~~future. ofAny ~~$530,140,~~future ~~the~~financing ~~increase~~that init may obtain may cause significant dilution to existing stockholders. Any debt financing or other ~~receivable~~financing of ~~$89,819,~~securities ~~and~~senior ~~the~~to ~~decrease~~our incommon stock that it is able to obtain will likely include financial and other ~~payables~~covenants that ofwill ~~$190~~restrict its flexibility. Any failure to comply with these covenants would have a negative impact on its business,~~772~~ prospects, financial condition, results of operations and cash flows.

~~Investing~~If adequate ~~Activities~~funds are not available, it may be required to delay, scale back or eliminate portions of it or Zhuoxun Beijing’s operations or obtain funds through arrangements with strategic partners or others that may require us to relinquish rights to certain of our assets. Accordingly, the inability to obtain such financing could result in a significant loss of ownership and/or control of our assets and could also adversely affect the Company’s ability to fund it or Zhuoxun Beijing’s continued operations and expansion efforts.

~~Net~~During the ~~cash~~next ~~used~~12 inmonths, ~~investing activities~~the ~~was~~Company ~~nil~~expect ~~for~~to incur the ~~nine~~same ~~months~~amount ~~ended~~of ~~June~~expenses ~~30,~~each ~~2023~~month. However, as ~~compared~~Zhuoxun toBeijing ~~$10,820~~works ~~for~~to ~~the~~expand ~~nine months ended June 30~~its operations, ~~2022.~~it ~~The~~expects ~~net~~to ~~cash used~~incur insignificant ~~investing~~research, ~~activities~~marketing ~~for~~and ~~the~~development ~~nine~~costs ~~months~~and ~~ended~~expenses ~~June~~on ~~30,~~Zhuoxun ~~2022~~Beijing’s ~~was~~online service ~~mainly~~platforms ~~attributable~~that tomeet ~~purchase~~the ofconstantly ~~property,~~evolving ~~plant~~industry standards and ~~equipment~~consumer demands.

~~Financing Activities~~28

~~Net cash provided by financing activities was $642,027 for the nine months ended June 30, 2023, which primarily attributable~~Item to3. ~~the~~Quantitative ~~increase~~and ofQualitative ~~amount~~Disclosures ~~due~~About toMarket ~~related parties, as compared to $nil for the nine months ended June 30, 2022~~Risk

~~Off~~There have been no material changes to the Company’s market risk during the six months ended March 31, 2024. For a discussion of the Company’s exposure to market risk, refer to the Company’s market risk disclosures set forth in Part II, Item 7A, “Quantitative and Qualitative Disclosures About Market Risk” of its annual report on Form 10-~~Balance~~K ~~Sheet~~for ~~Arrangements~~the year ended September 30, 2023, filed with the SEC on May 31, 2024 (the “10-K”).

AsItem 4. ofControls ~~June 30, 2023~~ and September 30, 2022, we did not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.Procedures

28Evaluation of Disclosure Controls and Procedures

~~Limited~~Under the ~~Operating~~supervision ~~History;~~and ~~Need~~with the participation of our senior management, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of the end of the period covered by this report (the “Evaluation Date”). Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded as of the Evaluation Date that our disclosure controls and procedures were not effective such that the information relating to us required to be disclosed in our SEC reports (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. The Company’s former management abandoned all operations for ~~Additional~~several years, and only recently did the Company ~~Capital~~appoint new management to make filings with the SEC on behalf of the Company.

~~There is limited historical~~Changes ~~financial information about the Company on which to base an evaluation of its performance. There is no guarantee on the continued success~~ in ~~its~~Internal ~~business~~Control ~~operations.~~Over ~~The~~Financial business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, a narrow client base, limited sources of revenue, and possible cost overruns due to the price and cost increases in supplies and services.Reporting

~~Without~~There were ~~additional~~no ~~funding, management~~changes ~~believes~~in ~~that~~our ~~the~~internal ~~Company~~control ~~will~~over ~~not~~financial ~~have~~reporting ~~sufficient~~(as ~~funds~~such toterm ~~meet~~is ~~its~~defined ~~obligations~~in ~~beyond~~Rules ~~one~~13a-15(f) ~~year~~and ~~after~~15d-15(f) under the Exchange ~~date~~Act) ~~our~~during ~~condensed consolidated~~the ~~financial~~fiscal ~~statements~~quarter ~~are~~covered ~~issued.~~by ~~These~~this ~~conditions~~report ~~give~~that ~~rise~~has tomaterially ~~substantial~~affected, ~~doubt~~or asare reasonably likely to materially affect, our ~~ability~~internal tocontrol ~~continue~~over asfinancial ~~a going concern~~reporting.

The Company has been, and intend to continue, working toward identifying and obtaining new sources of financing. To date it has been dependent on related parties for its source of funding. No assurances can be given that it will be successful in obtaining additional financing in the future. Any future financing that it may obtain may cause significant dilution to existing stockholders. Any debt financing or other financing of securities senior to common stock that it is able to obtain will likely include financial and other covenants that will restrict its flexibility. Any failure to comply with these covenants would have a negative impact on its business, prospects, financial condition, results of operations and cash flows.29

~~If adequate funds are not~~PART ~~available,~~II it- ~~may~~OTHER be required to delay, scale back or eliminate portions of it or Zhuoxun Beijing’s operations or obtain funds through arrangements with strategic partners or others that may require us to relinquish rights to certain of our assets. Accordingly, the inability to obtain such financing could result in a significant loss of ownership and/or control of our assets and could also adversely affect the Company’s ability to fund it or Zhuoxun Beijing’s continued operations and expansion efforts.INFORMATION

~~During the next 12 months,~~Item ~~the Company expect to incur the same amount of expenses each month~~1. ~~However,~~Legal as Zhuoxun Beijing works to expand its operations, it expects to incur significant research, marketing and development costs and expenses on Zhuoxun Beijing’s online service platforms that meet the constantly evolving industry standards and consumer demands.Proceedings

~~Item~~We or 3the VIE are not currently involved in any material legal proceedings other than ordinary routine litigations incidental to the business, to which we, any of our subsidiaries, or the VIE and its subsidiary (Beijing Zhuoxun Education Technology Co., ~~Quantitative~~Ltd.) is a party or of which any of our property is the subject. From time-to-time we or the VIE are, and ~~Qualitative~~we ~~Disclosures~~or ~~About~~the ~~Market~~VIE ~~Risk~~anticipate that we or the VIE will be, involved in legal proceedings, claims, and litigation arising in the ordinary course of our or the VIE’s business and otherwise. The ultimate costs to resolve any such matters could have a material adverse effect on our financial statements. We could be forced to incur material expenses with respect to these legal proceedings, and in the event that there is an outcome in any that is adverse to us, our financial position and prospects could be harmed.

~~There have been no material~~Item ~~changes to the Company’s market risk during the nine months ended June 30, 2023~~1a. ~~For a discussion of the Company’s exposure to market risk, refer to the Company’s market risk disclosures set forth in Part II, Item 7A, “Quantitative and Qualitative Disclosures About Market~~ Risk” ~~of the its annual report on Form 10-K for the year ended September 30, 2022, filed with the SEC on October 4, 2023 (the “10-K”).~~ Factors

For a discussion of our risk factors, see Part I, Item 41A. ~~Controls~~“Risk Factors” of the 10-K. The risks and ~~Procedures~~uncertainties that we face are not limited to those set forth in the 10-K. Additional risks and uncertainties not presently known to us or that we currently believe to be immaterial may also adversely affect our business and the trading price of our securities. There have been no material changes to the Company’s risk factors since the filing of the 10-K.

~~Evaluation~~Item 2. Unregistered Sales of ~~Disclosure~~Equity ~~Controls~~Securities and ~~Procedures~~Use of Proceeds

Under the supervision and with the participation of our senior management, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of the end of the period covered by this report (the “Evaluation Date”)None. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded as of the Evaluation Date that our disclosure controls and procedures were not effective such that the information relating to us required to be disclosed in our SEC reports (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. The Company’s former management abandoned all operations for several years, and only recently did the Company appoint new management to make filings with the SEC on behalf of the Company.

~~Changes~~Item 3. inDefaults ~~Internal~~Upon ~~Control~~Senior ~~Over Financial Reporting~~Securities

There were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fiscal quarter covered by this report that has materially affected, or are reasonably likely to materially affect, our internal control over financial reportingNone.

29Item 4. Mine Safety Disclosures

~~PART II - OTHER INFORMATION~~Not Applicable.

Item 1 5. ~~Legal~~Other ~~Proceedings~~Information

We or the VIE are not currently involved in any material legal proceedings other than ordinary routine litigations incidental to the business, to which we, any of our subsidiaries, or the VIE and its subsidiary (Beijing Zhuoxun Education Technology CoNone., Ltd.) is a party or of which any of our property is the subject. From time-to-time we or the VIE are, and we or the VIE anticipate that we or the VIE will be, involved in legal proceedings, claims, and litigation arising in the ordinary course of our or the VIE’s business and otherwise. The ultimate costs to resolve any such matters could have a material adverse effect on our financial statements. We could be forced to incur material expenses with respect to these legal proceedings, and in the event that there is an outcome in any that is adverse to us, our financial position and prospects could be harmed.

Item 1a 6. ~~Risk Factors~~Exhibits

For a discussion of our risk factors, see Part I, Item 1A. “Risk Factors” of the 10-K. The risks and uncertainties that we face are not limited to those set forth in the 2022 Form 10-K. Additional risks and uncertainties not presently known to us or that we currently believe to be immaterial may also adversely affect our business and the trading price of our securities. There have been no material changes to the Company’s risk factors since the filing of the 2022 Form 10-K.

31.1*		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer
31.2*		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer
32.1*		Section 1350 Certification of principal executive officer
32.2*		Section 1350 Certification of principal financial and accounting officer
101.INS*		Inline XBRL Instance Document.
101.SCH*		Inline XBRL Taxonomy Extension Schema Document.
101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104*		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

~~Item~~* 2.filed ~~Unregistered Sales of Equity Securities and Use of Proceeds~~herewith

~~The Company has adopted a 2021 Equity Compensation Plan (the “2021 Plan”) on December 9, 2021, which went into effect on February 7, 2022.~~30

On March 31, 2023, the Board approved the issuance under the 2021 Plan of an aggregate of 12,618,523 restricted shares of common stock to certain employees of Edeschler Limited, the Company’s Hong Kong subsidiary, bearing a legend that such Awards shall be vested on June 30, 2023, pursuant to certain stock award agreement with each of such employees.SIGNATURES

~~Item~~In accordance 3.with ~~Defaults~~the ~~Upon~~requirements ~~Senior~~of ~~Securities~~the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

None.

	Zhuoxun Hongtu Inc.
	(Registrant)

Date: October 11, 2024	By:	/s/ Yulong Yi
		Yulong Yi
		Chairman of the Board of Directors, CEO, President, Treasurer (Principal Executive Officer & Principal Financial Officer & Accounting Officer)

~~Item 4. Mine Safety Disclosures~~31

~~Not Applicable.~~ +86 139-4977-8662 NONE false --09-30 Q2 0001639327 0001639327 2023-10-01 2024-03-31 0001639327 2024-10-11 0001639327 2024-03-31 0001639327 2023-09-30 0001639327 2024-01-01 2024-03-31 0001639327 2023-01-01 2023-03-31 0001639327 2022-10-01 2023-03-31 0001639327 us-gaap:PreferredStockMember 2023-09-30 0001639327 us-gaap:CommonStockMember 2023-09-30 0001639327 us-gaap:AdditionalPaidInCapitalMember 2023-09-30 0001639327 gshn:StatutoryReservesMember 2023-09-30 0001639327 us-gaap:RetainedEarningsMember 2023-09-30 0001639327 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-09-30 0001639327 us-gaap:NoncontrollingInterestMember 2023-09-30 0001639327 us-gaap:PreferredStockMember 2023-10-01 2024-03-31 0001639327 us-gaap:CommonStockMember 2023-10-01 2024-03-31 0001639327 us-gaap:AdditionalPaidInCapitalMember 2023-10-01 2024-03-31 0001639327 gshn:StatutoryReservesMember 2023-10-01 2024-03-31 0001639327 us-gaap:RetainedEarningsMember 2023-10-01 2024-03-31 0001639327 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Item 5. Other Information

None.

Item 6. Exhibits

31.1*		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer
31.2*		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer
32.1*		Section 1350 Certification of principal executive officer
32.2*		Section 1350 Certification of principal financial and accounting officer
101.INS*		Inline XBRL Instance Document.
101.SCH*		Inline XBRL Taxonomy Extension Schema Document.
101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104*		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

* filed herewith

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Gushen, Inc.
	(Registrant)
Date: May 31, 2024	By:	/s/ Yulong Yi
		Yulong Yi
		Chairman of the Board of Directors, CEO, President, Treasurer (Principal Executive Officer & Principal Financial Officer & Accounting Officer)

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Filing Compare · Zhuoxun Hongtu Inc.