Exhibit 99.2

RICH SPARKLE HOLDINGS LIMITED
Interim Condensed Consolidated Balance Sheets
As of March 31, 2025 and September 30, 2024
(Currency expressed in United States Dollars (“US$”), except for number of shares)

	2025 (Unaudited)		2024 (Audited)
ASSETS
Current assets:
Cash	$	450,928	$	320,161
Accounts receivable, net		2,530,250		3,540,649
Contract assets		35,278		35,323
Prepayments and other current assets		19,280		148,005
Total current assets		3,035,736		4,044,138

Non-current assets:
Property and equipment, net		11,606		17,962
Operating lease right-of-use assets		923,034		1,172,808
Deferred initial public offering (“IPO)” costs		1,127,082		694,095
Deferred tax assets, net		272,619		224,755
Other non-current assets		170,345		170,564
Total non-current assets		2,504,686		2,280,184
TOTAL ASSETS	$	5,540,422	$	6,324,322

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	349,532	$	667,390
Contract liabilities		15,597		15,617
Amount due a related party		679,405		681,188
Operating lease liabilities, current		492,755		479,130
Income tax payable		154,257		154,456
Accrued expenses and other current liabilities		1,098,943		1,065,717
Total current liabilities		2,790,489		3,063,498

Non-current liabilities:
Operating lease liabilities, non-current		446,459		697,346
Post-employment benefit obligations		14,781		14,801
Total non-current liabilities		461,240		712,147
TOTAL LIABILITIES		3,251,729		3,775,645

Commitments
Contingencies

SHAREHOLDERS’ EQUITY
Ordinary shares, with no par value, 50,000,000 ordinary shares authorized, 11,250,000 ordinary shares issued and outstanding*		1,024,034		1,024,034
Additional paid-in-capital		903,051		903,051
Retained earnings		341,881		598,666
Accumulated other comprehensive income		19,727		22,926
Total shareholders’ equity		2,288,693		2,548,677
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$	5,540,422	$	6,324,322

*	Shares and per share data are presented on a retroactive basis to reflect the nominal share issuance and share split.

RICH SPARKLE HOLDINGS LIMITED
Unaudited Interim Condensed Consolidated Statements of Operations and Comprehensive Loss
For the Six Months Ended March 31, 2025 and 2024
(Currency expressed in United States Dollars (“US$”), except for number of shares)

	2025			2024
Revenues	$	1,741,985		$	1,793,702
Cost of services		(1,109,926	)		(1,212,073	)
Gross profit		632,059			581,629

Operating expenses:
Selling, general and administrative		(905,329	)		(732,276	)
Expected credit losses		-			(30,633	)
Total operating expenses		(905,329	)		(762,909	)

Loss from operations		(273,270	)		(181,280	)

Other income (expense)
Interest expense		(31,682	)		(6,494	)
Gain from lease modification		-			3,182
Total other expense, net		(31,682	)		(3,312	)

Loss before provision for income taxes		(304,952	)		(184,592	)
Income tax benefit		48,167			30,458
Net loss	$	(256,785	)	$	(154,134	)

Other comprehensive loss
Foreign currency adjustment	$	(3,199	)	$	1,243
Charged to post-employment benefit obligations		-			(7	)
Comprehensive loss	$	(259,984	)	$	(152,898	)

Loss per share – Basic and Diluted*	$	(0.0228	)	$	(1,233	)
Weighted average shares outstanding – Basic and Diluted*		11,250,000			125

Shares and per share data are presented on a retroactive basis to reflect the nominal share issuance and share split.

RICH SPARKLE HOLDINGS LIMITED
Unaudited Interim Condensed Consolidated Statements of Changes in Shareholders’ Equity
For the Six Months Ended March 31, 2025 and 2024
(Currency expressed in United States Dollars (“US$”), except for number of shares)

	2024
	Ordinary Shares				Series A Preferred Shares							Additional		Accumulated other
	No. of shares		Amount		No. of shares		Amount		Subscription receivables			paid-in capital		comprehensive (loss) income			Accumulated losses			Total
Balance as of September 30, 2023		100	$	100		25	$	1,023,934	$	(1,024,034	)	$	1,935,109	$	(2,902	)	$	(221,727	)	$	1,710,480
Foreign currency translation adjustment		—		—		—		—		—			—		1,243			—			1,243
Credited to post-employment benefit obligations		—		—		—		—		—			—		(7	)		—			(7	)
Net loss		—		—		—		—		—			—		—			(154,134	)		(154,134	)
Balance as of March 31, 2024		100	$	100		25	$	1,023,934	$	(1,024,034	)	$	1,935,109	$	(1,666	)	$	(375,861	)	$	1,557,582

	2025
	Ordinary Shares						Additional		Accumulated other
	No. of shares		Amount		Subscription receivables		paid-in- capital		comprehensive (loss) income			Retained earnings			Total
Balance as of September 30, 2024		11,250,000	$	1,024,034	$	—	$	903,051	$	22,926		$	598,666		$	2,548,677
Foreign currency translation adjustment		—		—		—		—		(3,199	)		—			(3,199	)
Net loss		—		—		—		—		—			(256,785	)		(256,785	)
Balance as of March 31, 2025		11,250,000	$	1,024,034	$	—	$	903,051	$	19,727		$	341,881		$	2,288,693

Shares and per share data are presented on a retroactive basis to reflect the nominal share issuance and share split.

RICH SPARKLE HOLDINGS LIMITED
Unaudited Interim Condensed Consolidated Statements of Cash Flows
For the Six Months Ended March 31, 2025 and 2024
(Currency expressed in United States Dollars (“US$”))

	2025			2024
Cash flows from operating activities:
Net loss	$	(256,785	)	$	(154,134	)

Adjustments to reconcile net loss to cash provided by (used in) operating activities:
Depreciation and amortization		6,335			6,303
Operating lease expense		280,019			330,119
Gain from lease modification		-			(3,182	)
Deferred income taxes		(48,167	)		(30,458	)
Expected credit loss allowance		-			30,633
Change in operating assets and liabilities:
Accounts receivable		1,005,848			1,485,636
Contract assets		-			(310,692	)
Prepayments, other current assets and other non-current assets		128,535			94,776
Accounts payable		(317,000	)		(360,264	)
Contract liabilities		-			(93,450	)
Accrued expenses and other current liabilities		34,595			(133,970	)
Post-employment benefit obligations		-			7
Operating lease liabilities		(267,421	)		(403,009	)
Net cash provided by operating activities		565,959			458,315

Cash flows from financing activities:
Payments of offering costs for initial public offering		(433,879	)		(124,231	)
Financings provided to related parties		(908	)		(1,116	)
Net cash (used in) financing activities		(434,787	)		(125,347	)

Foreign currency translation adjustment		(405	)		913

Net change in cash and cash equivalents		130,767			333,881

CASH AND CASH EQUIVALENTS AT THE BEGINNING OF PERIOD		320,161			184,264

CASH AND CASH EQUIVALENTS AT THE END OF PERIOD	$	450,928		$	518,145

SUPPLEMENTAL NON-CASH FLOW INFORMATION
Increase in right of use assets related to lease modification		-			1,261,824
Increase in lease obligation due to lease modification		-			1,258,642

Rich Sparkle Holdings Ltd 6-K