UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended: ~~September~~March 3031, ~~2025~~2026

☐ 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: 000-56038

Holistic Asset Finance Group Co., Ltd.

(Exact name of registrant as specified in its charter)

Nevada		87-0602435
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

Suite 57, 15 Terminus St, Castle Hill, NSW, Australia		2154
(Address of principal executive offices)		(Zip Code)

(02) 9159 1827

(Registrant’s telephone number, including area code)

(Former name or former address, 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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 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.

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 Act). Yes ☐ No ☒

As of ~~November~~May 311, ~~2025~~2026, there were 74,228,185 shares of the registrant’s common stock outstanding.

HOLISTIC ASSET FINANCE GROUP CO., LTD.

Quarterly Report on Form 10-Q

Period Ended ~~September~~March 3031, ~~2025~~2026

TABLE OF CONTENTS

PART I
FINANCIAL INFORMATION
Item 1.	Financial Statements	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	2
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	118
Item 4.	Controls and Procedures	118
PART II
OTHER INFORMATION
Item 1.	Legal Proceedings	129
Item 1A.	Risk Factors	129
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	129
Item 3.	Defaults Upon Senior Securities	129
Item 4.	Mine Safety Disclosures	129
Item 5.	Other Information	129
Item 6.	Exhibits	129

PART I

FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

Holistic Asset Finance Group Co., Ltd

Condensed ~~Consolidated~~ Financial Statements

For ~~the~~The Three ~~and Nine~~ Months Ended ~~September~~March 3031, ~~2025~~2026 ~~and~~And ~~2024~~2025

Index To Condensed Consolidated Financial Statements

Condensed Consolidated Financial Statements		Page
Condensed Consolidated Balance Sheets as of September 30, 2025 (Unaudited) and December 31, 2024 (Audited)		F-1
Condensed Consolidated Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025 (Audited)		F-1
Condensed Consolidated Statements of Operations and Comprehensive (Loss)/Income for the three months and nine months ended September 30, 2025 and 2024 (Unaudited)		F-2
Condensed Consolidated Statements of Operations and Comprehensive Income/(Loss) for the three months ended March 31, 2026 and 2025 (Unaudited)		F-2
Condensed Consolidated Statements of Changes in Shareholders’ Deficit for the nine months ended September 30, 2025 and 2024 (Unaudited)		F-3
Condensed Consolidated Statements of Changes in Shareholders’ Deficit for the three months ended March 31, 2026 and 2025 (Unaudited)		F-3
Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2025 and 2024 (Unaudited)		F-4
Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 2025 (Unaudited)		F-4
Notes to the Condensed Consolidated Financial Statements (Unaudited)		F-5

Holistic Asset Finance Group Co., Ltd

Condensed Consolidated Balance Sheets

As of ~~September~~March 3031, ~~2025~~2026 (Unaudited) and December 31,2025 ~~2024~~ (Audited)

Currency expressed in United States Dollars (“US$” or “$”), except for number of shares or otherwise stated

					September 30,				December 31,
			March 31,				December 31,
	Note		2026		~~2025~~		2025		~~2024~~
ASSETS
CURRENT ASSETS
Cash and cash equivalents			$	15,874	$	~~10,464~~	$	15,413	$	~~17,409~~
Account receivable, net				949,034		~~30,546~~		-		~~6,062~~
Deposits, prepayments and other receivables	7	6		4,825		~~2,658~~		8,963		~~4,948~~
Due from a related party		8				-				742
Total Current Assets				969,733				24,376
Total Current Assets						43,668				29,161
NON-CURRENT ASSETS
NON-CURRENT ASSETS
Deferred tax assets, net				-				13,355
Operating lease right-of-use assets						151				769
Total Non Current Assets				-				13,355
TOTAL ASSETS				969,733		~~43,819~~		37,731		~~29,930~~
LIABILITIES AND STOCKHOLDERS’ DEFICIT
CURRENT LIABILITIES
Accounts payable				820,350		~~1,588~~		-		-
Advance from customers						-				10,000
Other payables	8			34,071				80,517
Other payables		7				13,712				57,968
Due to related parties	9			409,670				319,496
Tax payable	10	9		23,530		29		-		~~2,474~~
Due to related parties		8				289,780				187,311
Total current liabilities				1,287,621				400,013
Total current liabilities						305,109				257,753
TOTAL LIABILITIES				1,287,621				400,013
TOTAL LIABILITIES						305,109				257,753
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ DEFICIT
SHAREHOLDERS’ DEFICIT
Series A convertible preferred stock - 2,083,333 shares authorized, par value $0.001, 2,083,333 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively				2,083				2,083
Series A convertible preferred stock - 2,083,333 shares authorized, par value $0.001, 2,083,333 shares issued and outstanding at September 30, 2025 and December 31, 2024, respectively						2,083				2,083
Series L Preferred stock- 1,000 shares authorized, par value $0.001, 1,000 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively				1				1
Series L Preferred stock- 1,000 shares authorized, par value $0.001, 1,000 shares issued and outstanding at September 30, 2025 and December 31, 2024, respectively						1				1
Common stock - 600,000,000 shares authorized, par value $0.001, 74,228,185 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively				74,228				74,228
Common stock - 600,000,000 shares authorized, par value $0.001, 74,228,185 and 70,928,185 shares issued and outstanding at September 30, 2025 and December 31, 2024, respectively						74,228				70,928
Additional paid-in capital				70,736,456				70,736,456
Additional paid-in capital						70,736,456				70,736,456
Accumulated deficit				(71,130,231	)			(71,175,182	)
Accumulated deficit						(71,074,346	)			(71,038,015	)
Accumulated other comprehensive income				(425	)			132
Accumulated other comprehensive (loss)/income						288				724
Total shareholders’ deficit				(317,888	)			(362,282	)
Total shareholders’ deficit						(261,290	)			(227,823	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT			$	969,733			$	37,731
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT					$	43,819			$	29,930

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

F-1

Holistic Asset Finance Group Co., Ltd

Condensed Consolidated Statements of Operations and Comprehensive Income/(Loss)~~/Income~~

For the three months ~~and nine months~~ ended ~~September~~March 3031, ~~2025~~2026 and 2025 ~~2024~~ (Unaudited)

Currency expressed in United States Dollars (“US$” or “$”), except for number of shares or otherwise stated

					Three months ended September 30,							Nine months ended September 30,
			Three months ended March 31,				Three months ended March 31,
	Note		2026		~~2025~~		2025		~~2024~~			~~2025~~			~~2024~~
Revenue	4	4	$	1,017,548	$	~~1,235,465~~	$	263,638		~~6,895~~		$	~~1,689,128~~			~~81,962~~
Cost of revenue	5			(888,251	)	~~(1,177,906~~	)	(225,287	)	~~(187~~	)		~~(1,550,452~~	)		~~(6,653~~	)
Gross profit				129,297		~~57,559~~		38,351		~~6,708~~			~~138,676~~			~~75,309~~
Operating expenses
General and administrative expenses	6	5		(56,199	)	~~(68,479~~	)	(53,606	)	~~(60,773~~	)		~~(155,001~~	)		~~(120,678~~	)
Loss from operations						(10,920	)			(54,065	)		(16,325	)		(45,369	)
Profit/(Loss) from operations				73,098				(15,255	)
Other expenses, net:
Other income, net:
Interest income						-				1			12			16
Foreign exchange income				12,887				2,487
Foreign exchange gain/(loss)						535				208			(16,722	)		462
Other expenses				(6	)			(34	)
Other income/(expenses)						17				235			(55	)		(68	)
Total other income, net				12,881				2,453
Total other income/(expenses), net						552				444			(16,765	)		410
Profit/(Loss) before income taxes				85,979				(12,802	)
Loss before income taxes						(10,368	)			(53,621	)		(33,090	)		(44,959	)
Income tax expenses				(41,028	)			-
Income tax (expenses)/credits						(3,241	)			5,545			(3,241	)		-
Net profit/(loss)				44,951				(12,802	)
Net loss					$	(13,609	)			(48,076	)	$	(36,331	)		(44,959	)
Foreign currency translation adjustment				(557	)			(154	)
Foreign currency translation adjustment						1,545				(5	)		(436	)		(81	)
Total Comprehensive income/(loss)			$	44,394			$	(12,956	)
Total Comprehensive loss						(12,064	)			(48,081	)		(36,767	)		(45,040	)
Weighted average shares outstanding:
Weighted average shares outstanding:
Basic				74,228,185				70,928,185
Basic						71,580,932				70,928,185			71,146,567			50,928,185
Diluted				76,311,518				70,928,185
Diluted						71,580,932				70,928,185			71,146,567			50,928,185
Earnings/(Loss) per share
Loss Earnings per share
Basic			$	0.0006			$	(0.0002	)
Basic						(0.0002	)			(0.0007	)		(0.0005	)		(0.0009	)
Diluted			$	0.0006			$	(0.0002	)
Diluted						(0.0002	)			(0.0007	)		(0.0005	)		(0.0009	)

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

F-2

Holistic Asset Finance Group Co., Ltd

Condensed Consolidated Statements of Changes in Shareholders’ Deficit

For the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026 and 2025 ~~2024~~ (Unaudited)

Currency expressed in United States Dollars (“US$” or “$”), except for number of shares or otherwise stated

	Series A Preferred Stock				Series L Preferred Stock				Common Stock				Additional					Accumulated other			Total
	Number of shares		Amount		Number of Shares		Amount		Number of Shares		Par Value		Paid-in Capital		Accumulated Deficit			~~comprehensive~~Comprehensive income/(loss)			Stockholders'’ Deficit
Balance – January 1,2024		2,083,333	$	2,083		1,000	$	1		35,928,185	$	35,928	$	70,736,456	$	(70,855,708	)	$	21		$	(81,219	)
Balance – January 1,2025		2,083,333	$	2,083		1,000	$	1		70,928,185	$	70,928	$	70,736,456	$	(71,038,015	)	$	724		$	(227,823	)
Issuance of new share		-		-		-		-		35,000,000		35,000		-		-						35,000
Net loss		-		-		-		-		-		-		-		(12,802	)		-			(12,802	)
Net loss		-		-		-		-		-		-		-		(44,959	)		-			(44,959	)
Other comprehensive loss		-		-		-		-		-		-		-		-			(154	)		(154	)
Other comprehensive loss		-		-		-		-		-		-		-		-			(81	)		(81	)
Balance – March 31,2025		2,083,333	$	2,083		1,000	$	1		70,928,185	$	70,928	$	70,736,456	$	(71,050,817	)	$	570		$	(240,779	)
Balance – September 30,2024		2,083,333		2,083		1,000		1		70,928,185		70,928		70,736,456		(70,900,667	)		(60	)		(91,259	)
Balance – January 1,2026		2,083,333	$	2,083		1,000	$	1		74,228,185	$	74,228	$	70,736,456	$	(71,175,182	)	$	132		$	(362,282	)
Balance – January 1,2025		2,083,333		2,083		1,000		1		70,928,185		70,928		70,736,456		(71,038,015	)		724			(227,823	)
Net Profit		-		-		-		-		-		-		-		44,951			-			44,951
Issuance of new share		-		-		-		-		3,300,000		3,300		-		-			-			3,300
Other comprehensive loss		-		-		-		-		-		-		-		-			(557	)		(557	)
Net loss		-		-		-		-		-		-		-		(36,331	)					(36,331	)
Balance – March 31,2026		2,083,333	$	2,083		1,000	$	1		74,228,185	$	74,228	$	70,736,456	$	(71,130,231	)	$	(425	)	$	(317,888	)
Other comprehensive loss		-		-		-		-		-		-		-					(436	)		(436	)
Balance – September 30,2025		2,083,333	$	2,083		1,000	$	1		74,228,185	$	74,228	$	70,736,456	$	(71,074,346	)	$	288		$	(261,290	)

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

F-3

Holistic Asset Finance Group Co., Ltd

Condensed Consolidated Statements of Cash Flows

For the ~~nine~~three months ended ~~September 30~~March 31, ~~2025~~2026 and ~~2024~~2025 (Unaudited)

	Nine months ended September 30,			Nine months ended September 30,
	Three months ended March 31,			Three months ended March 31,
	2025			2024
	2026			2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(36,331	)	$	(44,959	)
Net income/(loss)	$	44,951		$	(12,802	)
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of operating lease right-of-use assets		~~649~~-			-224
Deferred tax expenses		13,869			-
Changes in operating assets and liabilities:
Account receivable		(23955,~~347~~643	)		-6,106
Deposits, prepayments and other receivables		2,377			5,921
Account payable		826,063			-
Due from a related party		767			6,624
Deposits, prepayments and other receivables		4,325			3,126
Due to related parties		93,509			30,431
Due from a related party		-			174,705
Advance from customers		(10,337	)		-
Due to related parties		90,174			(141,773	)
Accounts payable		1,540			-
Advance from customers		-			(10,072	)
Other payables		(4546,~~007~~779	)		(232,~~184~~387	)
Tax payable		(223,~~528~~695	)		(~~474~~2,478	)
Net cash used in operating activities	$	(18,708	)	$	(4,641	)
Net cash provided by/(used in) operating activities	$	655		$	(15,351	)
Net decrease in cash		(18,708	)		(4,641	)
Net increase/(decrease) in cash		655			(15,351	)
Effect of exchange rates on cash		~~11,763~~(194	)		~~531~~127
Cash and cash equivalents, beginning of year		17,409			10,618
Cash and restricted cash, beginning of year		15,413			17,409
Cash and cash equivalents, end of period	$	10,464		$	6,508
Cash and restricted cash, end of period	$	15,874		$	2,185
Supplemental cash flow disclosures
Cash paid for income tax	$	3,241		$	-

The accompanying notes are an integral part of these condensed consolidated financial statements

F-4

Holistic Asset Finance Group Co., Ltd

Notes to the Condensed Consolidated Financial Statements

For the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026 and 2025 ~~2024~~ (Unaudited)

NOTE 1 –— Organization and Business description

Holistic Asset Finance Group Co., Ltd. (the “Company”) was incorporated in Nevada on March 16, 1998 as Noble Quests Inc. The Company changed its name to Legend Media, Inc. on February 11, 2008. The Company changed its name to Holistic Asset Finance Group Co., Ltd., on November 25, 2019. The Company changed its name to Omega International Group, Inc., with the State of Nevada on January 03, 2022. The Company changed its name back to Holistic Asset Finance Group Co., Ltd. on October 23, 2024. The company is a holding company and conducts its primary operations ofthrough ~~selling~~export ~~Australian-branded~~trading ~~nutrition,~~activities ~~health,~~of various products and ~~wellness~~provides ~~products~~marketing ~~on Asian markets~~services, ~~and~~including ~~also~~digital ~~providing~~marketing ~~expertise~~and inoffline ~~social~~advertising, ~~media~~as ~~digital~~well ~~marketing~~as ~~and~~ video production ~~through~~services, through its indirectly held wholly owned subsidiary that is incorporated and domiciled in Australia, namely Wombat Australia Holdings Pty Ltd (“Wombat” or “Wombat Australia”).

Details of the Company and its subsidiaries (the “Group) are set out in the table as follows:

Name of Entity	Background	Ownership	Principle activities
Holistic Asset Finance Group Co., Ltd.	U.S.A	Parent	Holding company
Wombat Australia Holdings Pty Ltd (“Wombat Australia”)	Australia	100%	Selling Australian-branded nutrition, health, and wellness products and providing expertise in social media digital marketing and video production
Wombat Australia Holdings Pty Ltd	Australia	100%	Engages in export trading activities of various products and provides marketing services, including digital marketing and offline advertising, as well as video production services.

On January 03, 2022, the Company filed a Certificate of Amendment with Nevada Secretary of State to amend the name of Corporation to Omega International Group, Inc..

On January 13, 2022, the Company filed ~~the~~an application with FINRA for the change of company name to Omega International Group, Inc. and its trading symbol accordingly. ToOn ~~date~~October 15, 2024, the Company decided to withdraw its name and trading symbol change application with FINRA, ~~has~~and ~~not~~the ~~yet~~Company’s board of directors ~~finished~~approved, ~~processing~~by ~~the~~unanimous ~~application~~consent in lieu of meeting, to change its name back to Holistic Asset Finance Group Co., Ltd. and maintain its current trading symbol “HAFG.”

On October 23, 2024, the Company filed a Certificate of Amendment with Nevada Secretary of State to change the name of Corporation back to Holistic Asset Finance Group Co., Ltd..

On July 12, 2022, the Company entered into a Share Exchange Agreement with Wombat ~~Australia Holdings Pty Ltd (“Wombat”)~~, pursuant to which the Company issued 2,000,000 shares of ~~Common~~common ~~Stock~~stock, par value (the “Acquisition Shares”) in exchange for 100 % equity ownership stake in Wombat (the “Acquisition”). Following the Acquisition, the Company became the 100% equity holder in Wombat. ~~The Acquisition was structured as a tax-free reorganization.~~

F-5

NOTE 2 –— Summary of significant accounting policies

Basis of presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities Exchange Commission (“SEC”). The interim consolidated financial statements and related financial information should be read in conjunction with the audited consolidated financial statements and the related notes thereto that are included in our Annual Report on Form 10-K for the year ended December 3l, 2024 (the Annual

Report on Form 10-K) filed with the SEC.

Principles of Consolidation

The condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.

Use of estimates

The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date of the condensed consolidated financial statements and are adjusted to reflect actual experience when necessary. Actual results could differ from these estimates.

Commitments and contingencies

The Group follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Group but which will only be resolved when one or more future events occur or fail to occur. The Group assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Group or un-asserted claims that may result in such proceedings, the Group evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Group’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Group’s condensed consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Group’s business, financial position, and results of operations or cash flows.

F-6

Revenue recognition

The Group ~~sells~~engages ~~Australian-branded~~in ~~nutrition,~~export ~~health,~~trading ~~and~~activities of ~~wellness~~various products and provides ~~social~~marketing ~~media~~services, including digital marketing and ~~video~~offline ~~production service~~advertising, toas ~~its~~well ~~customers~~as video production services. The Group has adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and all subsequent ASUs that modified ASC 606. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Group applies the following steps:

Step 1:

Identify the contract (s) with a customer

Step 2:

Identify the performance obligations in the contract

Step 3:

Determine the transaction price

Step 4:

Allocate the transaction price to the performance obligations in the contract

Step 5:

Recognize revenue when (or as) the entity satisfies a performance obligation

Product sales

The Group generates revenue through the product sale of ~~Australian-branded~~various ~~nutrition~~products, ~~health, and wellness products~~ to its customers and recognizes revenue when control is transferred to customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for the goods and is recorded net of value-added tax (“VAT”). For ~~Australian-branded~~the ~~nutrition,~~sale ~~health,~~of ~~and wellness~~these products ~~sales~~, the Group believes the single performance obligation is satisfied upon delivery of goods to customers ~~which~~ which is considered at the point in time, and all the risks and benefits of the transaction has been passed to the customer and the Group ~~does~~ does not have any further performance obligation. The revenue is therefore recognized at the point in time when goods are delivered to customers. The Group’s contracts with customers are primarily on a fixed-price basis. The Group recognizes the revenue from ~~Australian-branded~~various ~~nutrition, health, and wellness~~ products sales on a gross basis as the Group is acting as a principal in these transactions and is responsible for fulfilling the promise to provide the specified goods.

Service revenue

The Group also generates revenue through charging service fees on a fixed-price basis from customers for providing ~~social~~marketing ~~media~~services, including digital marketing and offline advertising, as well as video production ~~service~~services, where the Group’s performance obligation is to provide ~~social~~marketing ~~media~~services, ~~digital~~including digital marketing and offline advertising, as well as video production ~~service~~ services assisting its customers on marketing efforts. Service revenue is recognized at the point in time when the customers acknowledge and accept the service.

Contract balances

Accounts receivable represent revenue recognized when the Group has satisfied the Group’s performance obligation and has the unconditional rights to payment. Unearned revenue consists of payments received or awards to customers related to unsatisfied performance obligation at the end of the period, included in advance from customers in the Group’s condensed consolidated balance sheets with the balance of $Nil and $~~10,000~~Nil as of ~~September~~March 3031, ~~2025~~2026 and December 31, ~~2024~~2025, respectively. For the three months ended ~~September 30, 2025 and 2024,~~ ~~Nil~~March ~~and Nil of revenue recognized was included in the Group’s advance from customers’ balance as of December~~ 31, ~~2024~~2026 and ~~2023.~~ ~~For the nine months ended September 30~~2025, ~~2025~~Nil and ~~2024,~~ $10,000 ~~and Nil~~ of revenue recognized was included in the Group’s advance from customers’ balance as of December 31, ~~2024~~2025 and ~~2023~~2024.

F-7

Disaggregation of revenue

For three months ~~and nine months~~ ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025, the disaggregation of revenue by major revenue streams is as follows:

	Three months ended September 30, 2025		Three months ended September 30, 2024
	Three months ended March 31, 2026		Three months ended March 31, 2025
Product sales	$	-244,896	$	-
Service revenue		1772,~~235,465~~652		6263,~~895~~638
Total	$	1,~~235~~017,~~465~~548	$	6263,~~895~~638

	Nine months ended September 30, 2025		Nine months ended September 30, 2024
	Three months ended March 31, 2026		Three months ended March 31, 2025
Product sales	$	-	$	546
Singapore	$	826,536		10,486
Service revenue		1,689,128		81,416
Taiwan		191,012		14,995
Total	$	1,689,128	$	81,962
Hong Kong		-		238,157
	$	1,017,548		263,638

	Three months ended September 30, 2025		Three months ended September 30, 2024
Singapore	$	26,190	$	-
Australia		39,506		-
Taiwan		182		6,895
Hong Kong		1,169,587		-
	$	1,235,465	$	6,895

	Nine months ended September 30, 2025		Nine months ended September 30, 2024
Singapore	$	73,040	$	55,343
Australia		39,506		-
Taiwan		15,390		26,619
Hong Kong		1,561,192		-
	$	1,689,128	$	81,962

The company recognizes revenue based on the location of the customer at the time of sale or service delivery.

F-8

Cost of revenues

The Group’s product cost includes purchase price, shipping cost and warehousing cost for ~~Australian-branded~~various ~~nutrition, health, and wellness~~ products. The Group’s service cost primarily includes salaries ofand related staff costs for personnel providing ~~social~~marketing ~~media~~services (including digital marketing and offline advertising) and video production ~~service,~~ services, as well as other direct ~~advertising~~costs ~~expenses~~ incurred toin ~~execute~~executing client marketing campaigns, including online advertising expenses and costs associated with organizing and conducting offline promotional and marketing events.

Income Tax Provisions

The Group accounts for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary differences exist between the tax bases of assets and liabilities and their reported amounts in the condensed consolidated financial statements. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest relating to income taxes have been incurred for the three months ~~and nine months~~ ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025.

Cash and cash equivalents

Cash and cash equivalents primarily consist of bank deposits, which includes deposits with original maturities of three months or less with commercial banks. The Group’s cash and cash equivalents are not subject to any restrictions.

F-8

Accounts Receivable

Accounts receivables include trade accounts due from customers. The Group maintains an allowance for credit losses which reflects its best estimate of amounts that potentially will not be collected. The Group determines the allowance for credit losses taking into consideration various factors including but not limited to historical collection experience and credit-worthiness of the debtors as well as the age of the individual receivables balance. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which requires the Group to measure and recognize expected credit losses for financial assets held and not accounted for at fair value through net income. The Group adopted this guidance effective January 1, 2023. The Group makes specific bad debt provisions based on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections and future economic conditions (extend data and macroeconomic factors). Account ~~balances~~ balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. As of ~~September~~March 3031, ~~2025~~2026 and December 31, ~~2024~~2025, the Group does not consider an allowance for doubtful accounts to be necessary.

F-9

Deposits, prepayments and other receivables

Deposits, prepayments and other receivables primarily consist of input GST tax, rental deposit and prepayments for services, which are presented net of allowance for doubtful accounts. Prepayment and other assets are classified as either current or non-current based on the terms of the respective agreements. The Group maintains a provision for doubtful accounts to state prepayments at their estimated realizable value based on a variety of factors, including the possibility of releasing the prepayments into service and historical experience. As of ~~September~~March 3031, ~~2025~~2026 and December 31, ~~2024~~2025, no provision for doubtful accounts for deposits, prepayments and other receivables was made.

Fair Value of Financial Instruments

ASC 825-10 requires certain disclosures regarding the fair value of financial instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:

●

Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

●

Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted market prices for identical or similar assets in markets that are not active, inputs other than quoted prices that are observable and inputs derived from or corroborated by observable market data.

●

Level 3 — inputs to the valuation methodology are unobservable.

Unless otherwise disclosed, the fair value of the Group’s financial instruments, including cash and cash equivalents, account receivable, net, deposits and other receivables, due from a related party, ~~accounts payable,~~ other payables, due to related parties, approximates their recorded values due to their short-term maturities.

Basic and diluted earnings (loss) per shares

The Group computes earnings per share, in accordance with ASC Topic 260, Earnings Per Share, which requires dual presentation of basic and diluted earnings per share. Basic earnings per share is computed by dividing net income or loss by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income or loss by the weighted average number of common shares outstanding, plus the issuance of common shares, if dilutive, that could result from the exercise of outstanding convertible shares stock options and warrants.

The Group incurred aan ~~net~~income ~~loss~~ of $1344,~~609~~ 951 and ~~$48~~net loss of 12,~~076~~802 for the three months ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025. Therefore, the effect of convertible preferred stock outstanding is anti-dilutive during the three months ended ~~September~~March 3031, 2025 ~~and 2024~~. As of both ~~September~~March 3031, ~~2025~~ 2026 and ~~September~~March 3031, ~~2024~~2025, the Company had 2,083,333 shares of convertible preferred stock outstanding. On ~~September~~March 3031, 2025 ~~and 2024~~ the potentially dilutive shares were excluded from diluted loss per share because of their anti-dilutive effect.

F-109

The ~~Group~~ ~~incurred~~following ais ~~net~~an ~~loss~~analysis of ~~$36,331 and $44,959 for~~ the ~~nine~~differences ~~months~~between ~~ended~~basic and ~~September~~diluted ~~30,~~earnings ~~2025~~per ~~and~~common ~~2024~~share. ~~Therefore,~~For the ~~effect~~three ~~of convertible preferred stock outstanding is anti-dilutive during the nine~~ months ended ~~September~~March 3031, ~~2025.~~2026 ~~As of both September 30, 2025~~ and ~~September 30, 2024, the Company had 2,083,333 shares of convertible preferred stock outstanding. On September 30,~~ 2025 ~~the potentially dilutive shares were excluded from diluted loss per share because of their anti-dilutive effect~~.

The following is an analysis of the differences between basic and diluted earnings per common share. For the three months ended September 30, 2025 and 2024.

Net income/(loss)	$	44,951	(12,802	)
Weighted average shares outstanding		74,228,185	70,928,185
Diluted effect of convertible preferred stocks		2,083,333	-
Weighted average shares – diluted		76,311,518	70,928,185

Earnings/(Loss) per share:
Basic	$	0.0006	(0.0002	)
Diluted	$	0.0006	(0.0002	)

Net loss	$	(13,609	)	$	(48,076	)
Weighted average shares outstanding		71,580,932			70,928,185
Diluted effect of convertible preferred stocks		-			-
Weighted average shares – diluted		71,580,932			70,928,185
Earnings loss per share:
Basic	$	(0.0002	)	$	(0.0007	)
Diluted	$	(0.0002	)	$	(0.0007	)

The following is an analysis of the differences between basic and diluted earnings per common share. For the nine months ended September 30, 2025 and 2024.

Net loss	$	(36,331	)	$	(44,959	)
Weighted average shares outstanding		71,146,567			50,928,185
Diluted effect of convertible preferred stocks		-			-
Weighted average shares – diluted		71,146,567			50,928,185
Earnings loss per share:
Basic	$	(0.0005	)	$	(0.0009	)
Diluted	$	(0.0005	)	$	(0.0009	)

Comprehensive income/(loss)

ASC Topic 220, Comprehensive Income, establishes standards for reporting comprehensive income and its components. Comprehensive income or loss is defined as the change in equity during a period from transactions and other events from non-owner sources. The component of ~~comprehensive~~ ~~loss totalling $436 and~~ comprehensive loss totalling ~~$81 for the nine months ended September 30, 2025 and 2024, respectively,~~ ~~related to foreign currency translation adjustment. The component of comprehensive income totalling~~ $~~1,545~~557 and comprehensive loss totalling $5154 for the three months ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025, respectively, related to foreign currency translation adjustment.

F-11

Segment reporting

The Group follows ASC 280, “Segment Reporting” The Group’s Chief Executive Officer or chief operating decision-maker reviews the condensed consolidated financial results when making decisions about allocating resources and assessing the performance of the Group as a whole and hence, the Group has only one reportable segment.

Foreign Currencies

The functional currencies of the Group are the local currency of the countries in which the subsidiaries operate. The Group’s condensed consolidated financial statements are reported using U.S. Dollars. The results of operations and the condensed consolidated statements of cash flows denominated in foreign currencies are translated at the average rates of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the applicable rates of exchange in effect on that date. The equity denominated in the functional currencies is translated at the historical rates of exchange at the time of capital contributions. Because cash flows are translated based on the average translation rates, amounts related to assets and liabilities reported on the condensed consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the condensed consolidated balance sheets. Translation adjustments arising from the use of different exchange rates from period to period are included as a separate component in accumulated other comprehensive income included in condensed consolidated statements of changes in shareholders’ equity. Gains and losses from foreign currency transactions are included in the condensed consolidated statement of income and comprehensive income.

The Group operates primarily in Australia and Taiwan, with Taiwan functioning as a branch of Wombat Australia. The entire management team is primarily based in Australia. Accordingly, Wombat Australia’s functional currency is the Australian Dollar (“AUD”). The Group’s condensed consolidated financial statements have been translated into the reporting currency of U.S. Dollars (“US$”).

F-10

Rates that were used in creating the condensed consolidated financial statements:

	September 30, 2025	September 30, 2024
	March 31, 2026	March 31, 2025
Balance sheet items, except for equity accounts	AUD$1 = 0.~~6593USD~~6845USD	AUD$1 = 0.~~6769USD~~6235USD
Items in the statements of income and cash flows	AUD$1 = 0.~~6392USD~~6893USD	AUD$1 = 0.~~6625USD~~6228USD

Leases

The Group accounts for leases in accordance with ASC Topic 842, Lease. Operating lease right-of-use assets represents the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Group uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is presented on the condensed consolidated statements of operations.

As permitted under ASC Topic 842, the Group has made an accounting policy election not to apply the lease recognition provision to short term leases (leases with a lease term of 12 months or less that do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise); instead, the Group will recognize the lease payments for short term leases on a straight-line basis over the lease term.

F-12

Concentrations of risks

(a)

Concentration of credit risk

Assets that potentially subject the Group to a concentration of credit risk primarily consist of cash, accounts receivable and other current assets. The maximum exposure of such assets to credit risk is their carrying amounts as at the balance sheet dates. As of ~~September 30~~March 31, ~~2025~~ 2026 and December 31, ~~2024~~2025, the aggregate amount of cash of $1015,~~464~~874 and $1715,~~409~~413, respectively, was held at major financial institutions in Australia and Taiwan, where there are AUD 250,000 in Australia and TWD 3,000,000 in Taiwan deposit insurance limit for a legal entity’ balance at major financial institutions in Australia and Taiwan. To limit the exposure to credit risk relating to deposits, the Group primarily places cash deposits with large financial institutions. As a result, the amounts not covered by Australian Prudential Regulation Authority and Central Deposit Insurance Corporation were nil and nil as of ~~September~~March 3031, ~~2025~~2026 and ~~December 31, 2024~~2025. The Group conducts credit evaluations of its customers and suppliers, and generally does not require collateral or other security from them. The Group establishes an accounting policy to provide for allowance for doubtful accounts based on the individual customer’s and supplier’s financial condition, credit history, and the current economic conditions.

(b) Significant customers

In the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~ 2026, ~~four~~two third -party customers accounted for 3375%, ~~21%, 15% and~~ 10% of the ~~Company~~Group’s revenues~~, respectively~~. ~~Two related party customers accounted for 3% and 1% of the Company’s revenues.~~ In the ~~nine~~three months ended ~~September 30~~March 31, ~~2024~~2025, ~~two~~one ~~related~~ third party ~~customers~~customer accounted for 6887% ~~and 23%~~ of the ~~Company~~Group’s revenues~~, respectively~~. ~~No other customer accounted for more than 10% of the Company’s revenues for the nine months ended September 30, 2025 and 2024.~~

In the three months ended September 30, 2025, four third party customers accounted for 23%, 21%, 21% and 14% of the Company’s revenues, respectively. In the three months ended September 30, 2024, one third party customer accounted for 100% of the Company’s revenues. No other customer accounted for more than 10% of the Company’s revenues for the three months ended September 30, 2025 and 2024.

In the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026, two third -party suppliers accounted for 5484%, ~~and 44~~16% of the ~~Company~~Group’s purchases. In the ~~nine~~ three months ended ~~September~~March 3031, ~~2024~~2025, one third-party supplier accounted for ~~100~~99% of the ~~Company~~Group’s purchases~~. No other suppliers accounted for more than 10% of the Company’s purchases for the nine months ended September 30~~, ~~2025 and 2024~~respectively.

In the three months ended September 30, 2025, two third party suppliers accounted for 71% and 27% of the Company’s purchases. In the three months ended September 30, 2024, one third-party supplier accounted for 100% of the Company’s purchases. No other suppliers accounted for more than 10% of the Company’s purchases for the three months ended September 30, 2025 and 2024.

(d) Significant account receivable

As of ~~September~~March 3031, ~~2025~~2026, ~~six~~one third -party ~~customers~~ customer accounted for 2981%, ~~20%, 16%, 13%, 12% and 10%~~ of the Group’s accounts receivable. As of December 31, ~~2024~~2025, ~~one third party customer accounted for 100% of~~ the Group’s accounts receivable is Nil.

F-1311

(e) Significant ~~accounts~~account payable

As of ~~September~~March 3031, ~~2025~~2026, ~~one~~two third -party ~~supplier~~ suppliers accounted for ~~100~~90%, 10% of the Group’s accounts payable. As of December 31, ~~2024~~2025, the Group'’s accounts payable ~~balance~~ is ~~nil~~Nil.

(f) Foreign currency risk

Foreign currency transaction gains and losses represent gains and losses resulting from transactions entered into in a currency other than the functional currency of the Group. These transaction gains and losses, if any, are included in results of operations.

Recent Accounting Pronouncements

The Group considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued.

In ~~October 2021~~ December 2023, the FASB issued ASU ~~No. 2021~~2023-0809, “~~Business~~Improvements ~~Combinations~~to ~~(Topic 805):~~Income ~~Accounting~~Tax ~~for~~Disclosures” ~~Contract~~which ~~Assets and~~is ~~Contract~~intended ~~Liabilities~~to ~~from~~simplify ~~Contracts~~various ~~with~~aspects ~~Customers”~~related ~~(“ASU 2021-08”).~~to ~~This~~accounting for income taxes. ASU ~~requires~~2023-09 ~~entities~~removes tocertain ~~apply~~exceptions ~~Topic 606~~ to ~~recognize~~the ~~and~~general ~~measure~~principles ~~contract~~in ~~assets~~Topic 740 and ~~contract~~also ~~liabilities~~clarifies inand aamends ~~business~~existing ~~combination.~~guidance ~~The~~to ~~amendments~~ improve ~~comparability after~~ ~~the~~consistent ~~business~~application. ~~combination~~The byamendments ~~providing~~in ~~consistent~~ASU ~~recognition~~2023-09 ~~and~~are ~~measurement~~effective ~~guidance~~ for ~~revenue~~public ~~contracts with customers acquired in a~~ business ~~combination~~entities ~~and~~for ~~revenue~~fiscal ~~contracts~~years ~~with~~beginning ~~customers~~after ~~not~~December 15, ~~acquired~~2024, inincluding ainterim ~~business~~periods ~~combination~~therein. ~~The~~Early ~~amendments~~adoption ~~are~~of ~~effective for~~ the ~~Group~~standard ~~beginning~~is ~~after December 15~~permitted, ~~2023,~~including ~~and~~adoption ~~are~~in ~~applied~~interim ~~prospectively~~or toannual ~~business~~periods for ~~combinations~~which ~~that~~financial ~~occur~~statements ~~after~~have ~~the~~not ~~effective date~~yet been issued. The adoption of this ~~guidance~~ASU did not have aany material impact on the Group’s condensed consolidated financial statements and disclosure.

In ~~November~~ ~~2023~~March 2024, the ~~Financial~~FASB ~~Accounting~~issued ~~Standards~~ASU 2024-01, “Compensation — Stock ~~Board~~Compensation (~~“FASB”~~Topic 718) ~~issued~~— Scope ~~ASU~~Application ~~2023-07,~~of ~~Improvements~~Profits toInterest ~~Reportable~~and ~~Segment Disclosures~~Similar ~~(Topic~~Awards” ~~280~~(“ASU 2024-01”)., ~~This~~which ~~ASU~~intends ~~updates~~to ~~reportable~~improve ~~segment~~clarity ~~disclosure~~and ~~requirements~~operability bywithout ~~requiring~~changing ~~disclosures~~the ofexisting ~~significant~~guidance. ASU 2024-01 ~~reportable~~provides ~~segment~~an ~~expenses that~~illustrative ~~are~~example ~~regularly~~intended ~~provided~~ to ~~the~~demonstrate ~~Chief~~how ~~Operating~~entities ~~Decision~~that ~~Maker~~account ~~(“CODM”)~~for ~~and~~profits ~~included~~interest ~~within~~and ~~each~~similar ~~reported~~awards would ~~measure~~determine ofwhether a ~~segment’s~~ ~~profit~~profits orinterest ~~loss.~~award ~~This~~should ~~ASU~~be ~~also~~accounted ~~requires~~for ~~disclosure~~in ofaccordance ~~the~~with ~~title~~Topic 718. ~~and~~Entities ~~position~~can ofapply the ~~individual~~guidance either ~~identified~~retrospectively asto ~~the~~all ~~CODM and~~prior anperiods ~~explanation~~presented ofin ~~how~~ the ~~CODM~~financial ~~uses~~statements ~~the~~or ~~reported~~prospectively ~~measures~~to ofprofits ainterest ~~segment’s~~and ~~profit~~similar awards granted or ~~loss~~modified inon ~~assessing~~or ~~segment~~after ~~performance~~the ~~and deciding~~date ~~how~~of ~~to allocate resources~~adoption. ~~The~~ ASU 2024-01 is effective for annual periods beginning after December 15, ~~2023~~ 2024, and interim periods within ~~fiscal~~ ~~years~~those ~~beginning~~annual ~~after~~periods. ~~December~~Early ~~15,~~adoption ~~2023.~~is ~~The~~permitted ~~Group~~for ~~adopted~~both ~~ASU~~interim ~~2023-07~~and asannual offinancial ~~January~~statements 1,that have ~~2024~~not yet been issued or made available for issuance. The adoption of this ~~guidance~~ASU did not have aany material impact on the Group’s condensed consolidated financial statements and disclosure.

In ~~December~~ ~~2023~~March 2024, the FASB issued ASU ~~2023~~ 2024-0902, “Codification Improvements — Amendments to ~~Income~~Remove ~~Tax~~References ~~Disclosures~~to the Concept Statements” ~~which~~(“ASU 2024-02”). ASU 2024-02 iscontains ~~intended~~amendments to ~~simplify~~the ~~various aspects~~FASB ~~related~~Accounting Standards Codification that remove references to ~~accounting~~various ~~for~~FASB ~~income~~Concepts ~~taxes~~Statements. In ~~ASU~~most ~~2023-09~~instances, ~~removes~~the ~~certain~~references ~~exceptions~~are extraneous and not required to ~~the~~understand ~~general~~or ~~principles~~apply inthe ~~Topic~~guidance. ~~740~~In ~~and~~other ~~also~~instances, the references ~~clarifies~~were ~~and~~used ~~amends~~in ~~existing~~prior ~~guidance~~Statements to ~~improve~~provide ~~consistent~~guidance ~~application.~~in ~~The~~certain ~~amendments~~topical inareas. ASU ~~2023~~ 2024-0902 ~~are~~is effective for ~~public business entities for~~ fiscal years beginning after December 15, 2024~~, including interim periods therein~~. Early adoption ~~of the standard~~ is permitted~~, including adoption in interim or annual periods for which financial statements have not yet been issued~~. The ~~Group is currently evaluating the~~ adoption of this ~~guidance~~ASU ~~whether~~did or not ahave any material impact on the Group’s condensed consolidated financial statements and disclosure.

FIn November 2024, the FASB issued ASU No. 2024-1403, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), and in January 2025, the FASB issued ASU No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU 2025-01”). ASU 2024-03 requires additional disclosure of the nature of expenses included in the income statement as well as disclosures about specific types of expenses included in the expense captions presented in the income statement. ASU 2024-03, as clarified by ASU 2025-01, is effective for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Both early adoption and retrospective application are permitted. The Group is currently evaluating the adoption of this guidance whether or not a material impact on the Group’s condensed consolidated financial statements.

~~In March 2024, the FASB issued ASU 2024~~F-01, “Compensation — Stock Compensation (Topic 718) — Scope Application of Profits Interest and Similar Awards” (“ASU 2024-01”), which intends to improve clarity and operability without changing the existing guidance. ASU 2024-01 provides an illustrative example intended to demonstrate how entities that account for profits interest and similar awards would determine whether a profits interest award should be accounted for in accordance with Topic 718. Entities can apply the guidance either retrospectively to all prior periods presented in the financial statements or prospectively to profits interest and similar awards granted or modified on or after the date of adoption. ASU 2024-01 is effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The Group is currently evaluating the adoption of this guidance whether or not a material impact on the Group’s condensed consolidated financial statements.12

In ~~March 2024~~ July 2025, the FASB issued Accounting Standards Update (“ASU ~~2024~~”) 2025-0205, ~~“Codification~~Measurement ~~Improvements — Amendments~~of toCredit ~~Remove~~Losses ~~References to~~for ~~the~~Accounts ~~Concept~~Receivable ~~Statements”~~and ~~(“ASU 2024-02”)~~Contract Assets. ASU ~~2024~~ 2025-0205 ~~contains~~amends ASC ~~amendments~~326, toFinancial ~~the~~Instruments—Credit ~~FASB~~Losses, ~~Accounting~~and ~~Standards~~introduces a practical expedient available for all entities and an accounting ~~Codification~~policy ~~that~~election ~~remove~~available ~~references~~for toall ~~various~~entities, ~~FASB~~other ~~Concepts~~than ~~Statements~~public business entities, that elect the practical expedient. InThese ~~most~~changes ~~instances,~~apply to the ~~references~~estimation ~~are~~of ~~extraneous~~expected credit losses for current accounts receivable and ~~not~~current ~~required~~contract assets arising from transactions accounted tofor ~~understand~~under orASC ~~apply~~606, ~~the~~Revenue ~~guidance~~from contracts with customers. InUnder ~~other~~the ~~instances~~practical expedient, entities may assume that current conditions as of the ~~references~~balance ~~were~~sheet ~~used~~date inremain ~~prior~~unchanged ~~Statements~~for tothe ~~provide~~remaining ~~guidance~~life inof ~~certain~~the asset when developing reasonable and supportable forecasts. This ~~topical~~simplifies ~~areas~~the estimation process for short-term financial assets. ASU ~~2024~~ 2025-0205 is effective for ~~fiscal years~~the Group’s annual reporting periods beginning after December 15, ~~2024.~~2025, ~~Early~~and ~~adoption~~interim isreporting periods within those annual reporting periods, with early adoption permitted. ~~The~~ASU ~~Group~~2025-05 isshould ~~currently~~be ~~evaluating~~applied ~~the~~on a prospective basis. The adoption of this ~~guidance~~ASU ~~whether~~did or not ahave any material impact on the Group’s condensed ~~consolidated~~ consolidated financial statements and disclosure.

In ~~November~~ ~~2024~~December 2025, the FASB issued ASU No. ~~2024~~2025-0311, Interim ~~Income Statement -~~ Reporting ~~Comprehensive Income - Expense Disaggregation Disclosures~~ (~~Subtopic~~Topic ~~220-40~~270): ~~Disaggregation~~Narrow-Scope ofImprovements. ~~Income~~The ~~Statement Expenses (“~~ASU ~~2024-03”),~~clarifies ~~and~~interim indisclosure ~~January~~requirements ~~2025,~~and the ~~FASB~~applicability ~~issued~~of ~~ASU~~Topic No270. ~~2025-01,~~The ~~Income~~objective ~~Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU 2025-01”). ASU 2024-03 requires additional disclosure~~ of the ~~nature~~amendments ofis ~~expenses~~to ~~included~~provide ~~in the~~further ~~income~~clarity ~~statement as well as disclosures~~ about ~~specific types of expenses included in~~ the ~~expense~~current ~~captions~~interim ~~presented~~disclosure ~~in the income statement~~requirements. ~~ASU~~ ~~2024-03,~~The ~~as clarified by~~ ASU ~~2025-01,~~ is effective for ~~annual~~interim reporting periods ~~beginning after December 15, 2026, and interim periods~~ within annual reporting periods beginning after December 15, 2027. ~~Both~~Adoption ~~early~~of ~~adoption~~this ~~and~~ASU ~~retrospective~~can ~~application~~be applied either ~~are~~a prospective or a retrospective approach. Early adoption is permitted. The Group is currently evaluating the adoption of this guidance whether or not a material impact on the Group’s ~~unaudited~~ condensed consolidated financial statements.

In ~~July~~ December 2025, the ~~Financial Accounting Standards Board (“~~FASB”) issued ~~Accounting Standards Update (“~~ASU”) ~~2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets~~No. ~~ASU~~ 2025-~~05 amends ASC 326~~12, ~~Financial Instruments—Credit~~ ~~Losses,~~Codification ~~and~~Improvements. ~~introduces~~The aASU ~~practical~~addresses ~~expedient~~thirty-three ~~available for all entities and an accounting policy election available for all entities~~items, ~~other~~ ~~than~~representing ~~public business entities, that elect~~ the ~~practical expedient. These~~ changes ~~apply~~ to the ~~estimation~~Codification ofthat ~~expected~~(1) ~~credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606~~clarify, ~~Revenue~~(2) ~~from contracts~~correct ~~with customers. Under the practical expedient~~errors, ~~entities~~or ~~may~~(3) ~~assume~~make ~~that~~minor ~~current~~improvements. ~~conditions~~Generally, ~~as of~~ the ~~balance~~amendments ~~sheet~~in ~~date~~this ~~remain~~Update ~~unchanged for~~are ~~the~~not ~~remaining~~intended ~~life~~to ofresult ~~the~~in ~~asset~~significant ~~when~~changes ~~developing reasonable and supportable forecasts. This simplifies the estimation process~~ for ~~short-term~~most ~~financial assets~~entities. The ASU ~~2025-05~~ is effective for ~~the~~interim ~~Group’s~~reporting periods within annual reporting periods beginning after December 15, ~~2025,~~2026. The ~~and~~adoption ~~interim~~method ~~reporting~~of ~~periods~~this ~~within~~ASU ~~those~~may ~~annual reporting periods~~vary, ~~with~~on ~~early~~an ~~adoption~~issue-by-issue ~~permitted~~basis. ~~ASU~~Early ~~2025-05~~adoption ~~should~~is ~~be applied on a prospective basis~~permitted. The Group is currently evaluating the adoption of this guidance whether or not a material impact on the Group’s ~~unaudited~~ condensed consolidated financial statements.

The Group does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Group’s condensed consolidated balance sheets, statements of operations and comprehensive (loss~~)/income~~ and statements of cash flows.

~~Subsequent Events~~NOTE 3 — Going concern

In accordance with ASC Topic 855, Subsequent Events, the Companies evaluated subsequent events through the date the condensed consolidated financial statements were available for issue.

F-15

NOTE 3 – Going concern

The accompanying financial statements have been prepared assuming that the Group will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the accompanying financial statements, the Group had an accumulated deficit on ~~September~~March 3031, ~~2025~~2026 of $71,~~074~~130,~~346~~231 and on ~~December~~ March 31, ~~2024~~2025 of $71,~~038~~050,~~015~~817. The Group incurred net income of $44,951 and had net cash provided by operating activities of $655 for the three months ended March 31, 2026. As of March 31, 2026, the Group had net current liability of $317,888.

The Group incurred net loss of $36,331 and had net cash used in operating activities of $18,708 for the nine months ended September 30, 2025.

As of September 30, 2025, the Group had net current liability of $261,441.

These conditions raised substantial doubt about the Group’s ability to continue as a going concern. The Group’s ability to continue as a going concern will require the Group to obtain additional financing to fund its operations. In assessing the going concern, the board of directors has considered:

- Additional equity financing from major shareholders or financial support from the Group’s related parties.

- Based on the business plans of the Group, the management is actively developing new business that will generate revenue and cash inflows to the Group.

The board of directors believes the Group has adequate financial resources to continue in operational existence for the foreseeable future, a period of at least 12 months from the date of this report. Accordingly, the going concern basis of accounting continues to be used in the preparation of the condensed consolidated financial statements for the three months ~~and nine months~~ ended ~~September 30~~March 31, ~~2025~~2026.

~~NOTE 4 – Revenue~~F-13

	Three months ended September 30, 2025		Three months ended September 30, 2024
Product sales	$	-	$	-
Service revenue		1,235,465		6,895
	$	1,235,465	$	6,895

NOTE 4 — Revenue

	Nine months ended September 30, 2025		Nine months ended September 30, 2024
	Three months ended March 31, 2026		Three months ended March 31, 2025
Product sales	$	-244,896	$	~~546~~-
Service revenue		1772,~~689,128~~652		81263,~~416~~638
	$	1,~~689~~017,~~128~~548	$	81263,~~962~~638

~~F-16~~NOTE 5 — Cost of revenue

NOTE 5 – General and administration expenses

	Three months ended March 31, 2026		Three months ended March 31, 2025
Product sales	$	146,308		-
Service revenue		741,943		225,287
	$	888,251	$	225,287

	Three months ended September 30, 2025		Three months ended September 30, 2024
Wage, salary and insurance	$	4,760	$	20,770
Lease		9,439		12,607
Legal & professional fee		27,212		26,711
General expense		27,068		685
	$	68,479	$	60,773

NOTE 6 — General and administration expenses

	Nine months ended September 30, 2025		Nine months ended September 30, 2024
	Three months ended March 31, 2026		Three months ended March 31, 2025
Wage, salary and insurance	$	2620,~~123~~754	$	4413,~~206~~015
Lease		3712,~~718~~572		2116,~~613~~016
Legal & professional fee		4716,~~999~~982		3317,~~478~~935
General expense		435,~~161~~891		216,~~381~~640
	$	~~155~~56,~~001~~199	$	~~120~~53,~~678~~606

~~NOTE 6 – Deposits, prepayments and other receivables~~F-14

	September 30, 2025		December 31, 2024
Prepayments	$	1,500	$	3,405
Rental deposit		270		1,362
GST tax		888		181
	$	2,658	$	4,948

NOTE 7 — Deposits, prepayments and other receivables

NOTE 7 – Other payables

	March 31, 2026		December 31, 2025
Prepayments	$	3,013		3,750
Rental deposit		256		273
CIT recoverable		-		3,336
GST tax		1,556		1,604
	$	4,825	$	8,963

	September 30, 2025		December 31, 2024
Wage, salary and insurance	$	9,258	$	7,575
Service fee		4,454		44,059
Travel expenses accrued		-		5,837
Others		-		497
	$	13,712	$	57,968

NOTE 8 — Other payables

F-17

	March 31, 2026		December 31, 2025
Wage, salary and insurance	$	10,215		8,692
Service fee		23,856		71,382
Others		-		443
	$	34,071	$	80,517

NOTE 8 –9 — Related parties transactions and balance

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions.

The related parties that had transactions for the three months ended March 31, 2026 and 2025 or balances with the Group inas ~~2025~~of March 31, 2026 and ~~2024~~December 31, 2025 consisted of:

Related Parties		Relationship with company
Huang Huei-Ching		The Company’s President and Director and ultimate beneficial owner
Cui Yan		The Company’s Chief Financial Officer. He resigned as Chief Financial Officer and became a director since August 2024.
Yang Hsiao-Wen		The Company’s Chief Executive Officer
Huang Po-Yao		The Company’s Director before August 2024 and sibling of Huang Huei Ching.
Huang Tz-Ray		The Company’s Director and ceased to be a related party as resigned as a director in August 2024.
Worldwide Savants Capital Pty Ltd		Huang Huei-Ching is the Director of Worldwide Savants Capital
Bears Consulting & Management Co., Ltd		Huang Po-Yao is the Director of Bears Consulting & Management Co., Ltd

Related Parties		Relationship with company
Huang Huei-Ching		The Company’s President and Director and ultimate beneficial owner
Cui Yan		The Company’s Director.
Li Chunguang		The Company’s Chief Financial Officer.
Yang Hsiao-Wen		The Company’s Chief Executive Officer
Huang Po-Yao		Sibling of Huang Huei Ching.
Worldwide Savants Capital Pty Ltd		Huang Huei-Ching is the Director of Worldwide Savants Capital
Bears Consulting & Management Co., Ltd		Huang Po-Yao is the Director of Bears Consulting & Management Co., Ltd

F-15

Related party balance

	September 30, 2025		December 31, 2024
	March 31, 2026		December 31, 2025
Due from a related party*
Huang Huei-Ching	$	-	$	742
Due to related parties**
Huang Huei-Ching	$	~~269~~390,~~657~~177	$	~~182~~298,~~309~~588
Bears Consulting & Management Co., Ltd		4,~~393~~193		54,~~002~~463
Worldwide Savants Capital		15,~~730~~300		-16,445
	$	~~289~~409,~~780~~670	$	~~187~~319,~~311~~496

The above balances are due on demand, interest-free and unsecured.

F-18

Related party transactions

Name of related parties	Three months for ~~September~~March 3031, ~~2025~~2026		Three months for ~~September~~March 3031, ~~2024~~2025
Revenue
Worldwide Savants Capital Pty Ltd	$	~~1,611~~-	$	-10,486
Bears Consulting & Management Co., Ltd		-		-14,995
	$	~~1,611~~-	$	-25,481
Lease expenses
Huang Huei-Ching	$	9,~~981~~925	$	209,~~400~~609
	$	9,925		9,609

Name of related parties	Nine months for September 30, 2025		Nine months for September 30, 2024
Revenue
Worldwide Savants Capital Pty Ltd	$	48,461	$	55,343
Bears Consulting & Management Co., Ltd		15,208		19,178
	$	63,669	$	74,521
Lease expenses
Huang Huei-Ching	$	29,147	$	20,400

NOTE 10 — Taxes

NOTE 9 – Taxes

(a)

Corporate Income Taxes (“CIT”)

~~Neveda~~Nevada

Nevada does not have a corporate income tax.

Australia

Under Australian tax law, the applicable corporate income tax rate is 30%, or 25% if the company qualifies as a base rate entity (with annual turnover less than AUD 50 million and 80% or less of its assessable income from passive sources). In addition, there is no time limit for the carryforward of tax losses, allowing them to be carried forward indefinitely. However, when a company applies carried-forward losses, it must pass either the Continuity of Ownership Test (COT) or the Same Business Test (SBT) to ensure that the loss deduction complies with the regulations.

F-1916

Taiwan

Under Taiwan tax law, the applicable corporate income tax rate is fixed at 20% effective from January 1, 2019. Operating losses may be carried forward to the tenth succeeding tax year when a “blue return” is filed or when the return is certified by an independent certified public accountant. No carry-back of losses is permitted.

The components of the income tax provision are as follows:

	Three months ended September 30, 2025		Three months ended September 30, 2024
	Three months ended March 31, 2026		Three months ended March 31, 2025
Current income tax expenses/(credits)	$	3,241	$	(5,545	)
Current income tax expenses		27,159		-
Total provision/(reversal) for income taxes	$	3,241	$	(5,545	)
Deferred income tax expenses		13,869		-
Income tax expenses	$	41,028		-

	Nine months ended September 30, 2025		Nine months ended September 30, 2024
Current income tax expenses	$	3,241	$	-
Total provision for income taxes	$	3,241	$	-

ii)

The following table reconciles Australia statutory rates to the Group’s income tax expenses:

	Three months ended September 30, 2025			Three months ended September 30, 2024
	Three months ended March 31, 2026			Three months ended March 31, 2025
Loss before tax	$	(10,368	)	$	(53,622	)
Income/(loss) before tax	$	85,979			(12,802	)
Australia statutory income tax rate		25	%		25	%
Provision for income taxes		(221,~~592~~495	)		(133,~~406~~201	)
Non-taxable income taxes		18(3,~~445~~220	)		(~~370~~9,207	)
Non-deductible expenses		~~(303~~5,287	)		~~7,045~~-
Change in valuation allowance		~~(30,548~~-	)		320,~~270~~777
Others		1817,~~239~~466			(28,~~084~~369	)
Income tax expenses	$	341,~~241~~028		$	~~(5,545~~-	)

~~F-20~~Deferred Taxes

	Nine months ended September 30, 2025			Nine months ended September 30, 2024
Loss before tax	$	(33,090	)	$	(44,960	)
Australia statutory income tax rate		25	%		25	%
Provision for income taxes		(8,273	)		(11,241	)
Non-taxable income taxes		12,043			(489	)
Non-deductible expenses		4,012			10,544
Change in valuation allowance		(9,156	)		1,438
Others		4,615			(252	)
Income tax expenses	$	3,241		$	-

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Group’s deferred tax assets and deferred tax liabilities were as follows:

	March 31, 2026		December 31, 2025
Deferred tax assets:
Net operating loss carry forward	$	-		13,355
Total deferred tax assets
Less: valuation allowance		-		-
Deferred tax assets, net	$	-		13,355

F-17

iii)

The following summarizes deferred assets, net and liabilities resulting from differences between financial accounting basis and tax basis of assets and liabilities:

The deferred tax assets, net are nil and nil as of September 30, 2025 and December 31, 2024.

	March 31, 2026			December 31, 2025
Deferred tax assets, net:
Balance as of beginning	$	13,355			-
Addition		-			12,948
Utilization		(13,869	)		-
Foreign currency translation adjustments		514			407
Ending balance	$	-			13,355

The deferred tax liabilities are nil and nil as of ~~September~~March 3031, ~~2025~~2026 and December 31, ~~2024~~2025.

As of ~~September~~March 3031, 2026 and December 31, 2025, the amount of tax loss carry-forwards of the Group was as following:

Location	~~September~~March 3031, ~~2025~~2026		December 31, 2025
Neveda	$	-
Nevada	$	-		-
Australia		-		352
Taiwan		~~46,374~~-		66,334
	$	~~46,374~~-		66,686

(b)

Tax payable

Taxes payable consist of the following:

	September 30, 2025		December 31, 2024
	March 31, 2026		December 31, 2025
Income tax payable	$	1423,530	$	13-
Value- added tax payable		15		2,461
	$	23,530		-
	$	29	$	2,474

~~F-21~~NOTE 11 — Stockholder’s equity

NOTE 10 – Stockholder’s equity

On May 31, 2019, the Company amended its Articles of Incorporation (the “Amendment”), to increase our authorized shares from 137,000,000 shares to 610,000,000 shares, of which 600,000,000 are common stock and 10,000,000 are preferred stock.

Preferred stock

The Company has authorized 10,000,000 preferred shares with a par value of $0.001 per share (the “Preferred Stock”). The ~~Board~~board of ~~Directors~~directors is authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes.

F-18

Series A Preferred Stock

The Company designated 2,083,333 shares of Series A Convertible Preferred Stock, par value $0.001 per share (“Series A”), which votes 1:1 to common stock on an as converted basis, enjoys senior liquidation preferences to the common stock, and is convertible to common stock on a broad-based weighted average basis at a $2.40 original issue price. Section 5 of the Certificate of Designation gives the Series A the right to veto any amendment to the Certificate of Designation or the issuance of any class of preferred stock which has rights senior to or have priority over the Series A ~~Preferred~~.

During the period ended ~~September~~March 3031, ~~2025~~2026 and ~~December 31~~2025, ~~2024,~~ the Company did not issue any Series A ~~Preferred Stock~~.

As of ~~September~~March 3031, ~~2025~~2026, and December 31, ~~2024~~2025, the Company had 2,083,333 shares of Series A ~~Preferred Stock~~ issued and outstanding, respectively.

Series L Preferred Stock

On May 24, 2019, the Company filed a Certificate of Designation of Series L Preferred Stock, par value $0.001 per share ("“Series L"”) with the Secretary of State of Nevada. The number of shares of Series L Stock designated is 1,000 shares. The Series L are entitled to vote with the common stock at a ratio of 1,000,000 votes per share of Series L. The Series L do not have rights to dividends, have a liquidation preference junior to the Series A ~~Preferred~~ but senior to the common stock, have no redemption rights and are not convertible into common stock.

During the period ended of ~~September~~March 3031, ~~2025~~2026 and ~~December 31~~ 2025, ~~2024,~~ the Company did not issue any Series L ~~Preferred Stock~~.

As of ~~September~~March 3031, ~~2025~~2026, and December 31, ~~2024~~2025, the Company had 1,000 shares of Series L ~~Preferred Stock~~ issued and outstanding, respectively.

Common Stock

The Company has authorized 600,000,000 common shares with a par value of $0.001 per share.

On April 21, 2020, the Company issued 20,000,000 shares of ~~Common~~common ~~Stock~~stock (the “2020 Issuance Shares”) to its CEO, Liu Zhongkuo at a purchase price of $0.001 per 2020 Issuance Share. Mr. Liu paid for the 2020 Issuance Shares by forgiving $20,000 of debt owed to him by the Company.

On July 12, 2022, the Company entered into a Share Exchange Agreement with Wombat ~~Australia Holdings Pty Ltd (“Wombat”)~~, pursuant to which the Company issued ~~2,000,000 shares of Common Stock (~~the “Acquisition Shares”) ~~in exchange~~ for ~~100 % equity ownership stake in Wombat (~~the “Acquisition”). Following the Acquisition, the Company became the 100% equity holder in Wombat.

FOn June 05, 2024, the Company issued 35,000,000 shares of common stock (the “2024 Issuance Shares”) to its director, Huang Huei-22Ching at a purchase price of $0.001 per 2024 Issuance Share. Ms. Huang paid for the 2024 Issuance Shares by forgiving $35,000 of debt owed to her by the Company.

On ~~June~~ 05September 12, ~~2024~~2025, the Company issued 353,~~000~~300,000 shares of ~~Common~~common ~~Stock~~stock (the “2025 Issuance Shares”) to ~~its~~three ~~director,~~new ~~Huei-~~shareholders ~~Ching HUANG~~ at a purchase price of $0.001 per ~~Issuance~~2025 Issuance Share. ~~Ms.~~All ~~Huang~~new investors paid for the ~~Issuance~~shares ~~Shares~~in ~~by forgiving $35,000 of debt owed to her by the Company~~cash.

~~On September~~As 12of March 31, 2026, and December 31, 2025, the Company ~~issued~~had 374,~~300~~228,~~000~~185 shares of ~~Common~~common ~~Stock~~stock ~~(the~~issued ~~“Issuance~~and ~~Shares”)~~outstanding, ~~to three new shareholders at a purchase price of $0~~respectively.~~001 per Issuance Share. All new investors paid for the shares in cash.~~

~~As of September 30, 2025 and December 31, 2024, the Company had 74,228,185 and 70,928,185 shares of Common Stock issued and outstanding, respectively.~~F-19

~~NOTE~~Note ~~11 –~~12 — Commitments and contingencies

From time to time, the Group is subject to certain legal proceedings, claims and disputes that arise in the ordinary course of business. Although the outcomes of these legal proceedings cannot be predicted, the Group does not believe these actions, in the aggregate, will have a ~~material~~ material adverse impact on its financial position, results of operations or liquidity. As of ~~September~~March 3031, ~~2025~~2026, and December 31, ~~2024~~2025, the Group has no outstanding litigation.

NOTE 12 –13 — Segment Information

The Group operates in a single operating segment and has one reportable segment, which includes all activities related to ~~the~~export ~~development, marketing,~~trading ~~and~~activities ~~distribution~~ of ~~Australian-branded~~various ~~nutrition, health, and wellness~~ products, as well as ~~social~~the ~~media~~provision of marketing services, including digital marketing and offline advertising, and video production services. This determination is consistent with the condensed consolidated financial information regularly reviewed by the Group’s Chief Operating Decision Maker (“CODM”), who is the Group’s Chief Executive Officer.

The CODM evaluates performance and allocates resources based on condensed consolidated net profit or loss. Segment assets are reported on a condensed consolidated ~~basis~~ basis and are consistent with total assets presented in the condensed consolidated balance sheets.

The table below provides information about the Group’s segment:

	Three months ended March 31, 2026			Three months ended March 31, 2025
Segment revenue	$	1,017,548			263,638
Less:
Cost of service		(741,120	)		(221,294	)
Cost of products		(144,952	)		-
Wages, salaries & insurance		(22,933	)		(17,008	)
Lease expenses		(12,572	)		(16,016	)
Legal & professional fees		(16,982	)		(17,935	)
General expenses		(5,891	)		(6,640	)
Segment income/loss from operations	$	73,098			(15,255	)
Reconciliation:
Foreign exchange gain		12,887			2,487
Other expenses		(6	)		(34	)
Income tax expenses		(41,028	)		-
Net income/(loss) after taxes	$	44,951			(12,802	)

	Three months ended September 30,						Nine months ended September 30,
	2025			2024			2025			2024
Segment revenue	$	1,235,465		$	6,895		$	1,689,128		$	81,962
Less:
Cost of service		(1,171,793	)		-			(1,528,982	)		-
Cost of products		-			-			-			(618	)
Wages, salaries & insurance		(10,873	)		(20,957	)		(47,593	)		(50,241	)
Lease expenses		(9,439	)		(12,607	)		(37,718	)		(21,613	)
Legal & professional fees		(27,212	)		(26,711	)		(47,999	)		(33,478	)
General expenses		(27,068	)		(685	)		(43,161	)		(21,381	)
Segment income from operations	$	(10,920	)	$	(54,065	)	$	(16,325	)	$	(45,369	)
Reconciliation:
Interest income		-			1			12			16
Foreign exchange (loss)/gain		535			208			(16,722	)		462
Other expenses		17			235			(55	)		(68	)
Income tax (expenses)/credits		(3,241	)		5,545			(3,241	)		-
Net loss	$	(13,609	)	$	(48,076	)	$	(36,331	)	$	(44,959	)

Note 14 — Subsequent events

~~NOTE 13~~The –Group ~~Subsequent~~has evaluated subsequent events from March 3l, 2026 to the date the condensed consolidated financial statements were issued and has determined that there are no items to disclose other than those disclosed elsewhere in this report.

The Group has evaluated subsequent events from September 30, 2025 to the date the condensed consolidated financial statements were issued and has determined that there are no items to disclose other than those disclosed elsewhere in this report.F-20

F-23

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

The following management’s discussion and analysis of financial condition and results of operations provides information that management believes is relevant to an assessment and understanding of our plans and financial condition. The following financial information is derived from our financial statements and should be read in conjunction with such financial statements and notes thereto set forth elsewhere herein.

Use of Terms

Except as otherwise indicated by the context and for the purposes of this report only, references in this report to “we,” “us,” “our,” the “Company,” “HAFG,” and “our company” refer to the consolidated operations of Holistic Asset Finance Group Co., Ltd., a Nevada corporation, and its subsidiary. “Common stock” refers to the Company’s common stock, par value $0.001 per share. “NT$” refers to New Taiwan dollars, the legal currency of Taiwan.

Note Regarding Forward-Looking Statements

This report contains forward-looking statements that are based on our management’s beliefs and assumptions and on information currently available to us. All statements other than statements of historical facts are forward-looking statements. These statements relate to future events or to our future financial performance and involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Forward-looking statements include, but are not limited to, statements about:

●

the success or failure of management’s efforts to implement the Company’s business strategies;

●

the ability of the Company to generate sufficient cash flows;

●

the ability of the Company to compete with other companies in the industries where the Company operates;

●

the effect of changing economic conditions impacting our operations; and

●

the ability of the Company to meet the other risks as described in the Company’s SEC filings.

In some cases, you can identify forward-looking statements by terms such as “may,” “could,” “will,” “should,” “would,” “expect,” “plan,” “intend,” “anticipate,” “believe,” “estimate,” “predict,” “potential,” “project” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions. You should not place undue reliance on forward-looking statements because they involve known and unknown risks, uncertainties and other factors, which are, in some cases, beyond our control and which could materially affect results. Factors that may cause actual results to differ materially from current expectations include, among other things, those listed under Item 1A. “Risk Factors” of our ~~Form~~annual report on Form 10-K for the year ended December 31, 2025, filed with the SEC on ~~February~~ March 27, ~~2025~~2026. If one or more of these risks or uncertainties occur, or if our underlying assumptions prove to be incorrect, actual events or results may vary significantly from those implied or projected by the forward-looking statements. No forward-looking statement is a guarantee of future performance.

In addition, statements that “we believe” and similar statements reflect our beliefs and opinions on the relevant subject. These statements are based upon information available to us as of the date of this report, and while we believe such information forms a reasonable basis for such statements, such information may be limited or incomplete, and our statements should not be read to indicate that we have conducted an exhaustive inquiry into, or review of, all potentially available relevant information. These statements are inherently uncertain and investors are cautioned not to unduly rely upon these statements.

The forward-looking statements made in this report relate only to events or information as of the date on which the statements are made in this report. Except as expressly required by the federal securities laws, there is no undertaking to publicly update or revise any forward-looking statements, whether as a result of new information, future events, changed circumstances or any other reason.

Overview

Our Company, through our subsidiary Wombat Australia Holdings Pty Ltd, operates two business lines:

Digital Marketing and Video Production. We ~~offer~~provide ~~professional~~marketing ~~social~~and ~~media~~video production services, including digital marketing and ~~video~~offline ~~production services~~advertising, focusing on ~~the~~ Singapore, ~~Australia~~Taiwan, Australia and Hong Kong ~~and Taiwan~~ markets, ~~and~~with ~~gradually~~continued ~~expanding~~expansion into other Asian ~~markets~~regions. WeOur ~~deliver~~services ~~tailored~~include ~~marketing~~online ~~solutions to~~campaign ~~help~~execution ~~brands~~and offline ~~accelerate~~marketing ~~their~~activities, ~~market~~delivering ~~presence~~integrated inmarketing ~~these~~solutions ~~regions~~to ~~and~~enhance ~~boost~~ brand ~~exposure~~visibility ~~through~~and ~~social~~accelerate ~~video~~market ~~production~~penetration.

~~In addition~~For tothe ~~content~~three ~~creation~~months ~~and~~ended ~~production~~March 31, ~~the~~2026 ~~Company~~and 2025, ~~offers~~our ~~comprehensive~~Digital ~~information~~Marketing ~~promotion~~ and ~~digital~~Video ~~campaign~~Production ~~optimization services.~~business ~~This~~generated ~~includes~~service ~~the~~revenues ~~development~~ of ~~targeted advertising content~~$772,652 ~~media planning~~ and ~~placement~~$263,638, ~~and~~respectively, ~~the management of performance-driven~~accounting ~~marketing~~for ~~campaigns—primarily~~approximately ~~across~~75.9% ~~platforms~~and ~~such~~100% asof ~~Facebook~~our ~~(Meta)~~total revenues.

~~For the~~Products ~~three~~Sale ~~months~~and ~~ended~~Export ~~September~~Trading. ~~30,~~The Company ~~2025~~focuses ~~and~~on ~~2024,~~export ~~our~~trading ~~Digital~~activities ~~Marketing~~of ~~and~~various ~~Video~~products. ~~Production~~The ~~business~~Company ~~generated~~also ~~revenues~~provides ~~of $1~~sourcing,~~235,465 and~~ ~~$6,895,~~procurement ~~respectively, accounting for 100%~~ and ~~100%~~trading ofservices based ~~our~~on ~~total~~customer ~~revenues~~demand. For the ~~nine~~three months ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025, our ~~Digital~~Products ~~Marketing~~Sale and ~~Video~~Export ~~Production~~Trading business generated revenues of $1244,~~689,128~~896 and ~~$81~~nil,~~416,~~ respectively, accounting for ~~100~~approximately 24.1% and ~~99.3~~ 0% of our total revenues.

Wellness Products Sale. We sell Australian-branded nutrition, health, and wellness products in Taiwan. We provide consumers with a convenient shopping experience mainly through offline group-buying activities. For the three months ended September 30, 2025 and 2024, our Wellness Products Sale business generated revenues of $nil and $nil, respectively, accounting for nil and nil of our total revenues. For the nine months ended September 30, 2025 and 2024, our Wellness Products Sale business generated revenues of $nil and $546, respectively, accounting for nil and 0.7% of our total revenues.

Recent Developments

In ~~2025~~ 2026, the Company further expanded its ~~digital~~business ~~service~~operations ~~offerings~~ by ~~launching~~commencing export atrading ~~new~~activities ~~advertising~~of ~~service~~various ~~offering~~products. toDuring ~~further~~the ~~enhance~~three ~~its~~months ~~capabilities in~~ended ~~paid~~March ~~media~~31, ~~and~~2026, ~~performance~~the ~~marketing.~~Company ~~This~~generated ~~new~~export ~~offering~~trading ~~focuses~~revenue of on$244,896. ~~delivering~~The ~~integrated~~Company ~~advertising~~expects ~~solutions—including~~this ~~campaign strategy,~~business ~~media~~line ~~buying,~~to ~~real-time~~further ~~performance~~diversify ~~tracking,~~its ~~and~~revenue ~~data-driven~~streams ~~optimization—across~~and ~~major~~expand ~~digital~~its ~~platforms~~commercial ~~such~~presence ~~as Facebook~~across ~~(Meta)~~global ~~and Google~~markets.

Building on the Company’s existing strengths in content creation and social media marketing, this development enables the Company to offer end-to-end advertising services that drive measurable brand growth, customer acquisition, and return on ad spend for clients targeting key Asian markets including Singapore, Hong Kong, and Taiwan.

Principal Factors Affecting Our Financial Performance

Our operating results are primarily affected by the following factors:

●

our ability to acquire new customers or retain existing customers;

●

our ability to offer competitive pricing for our products and services;

●

our ability to provide competitive products and services;

●

industry demand and competition; and

●

market conditions and our market position.

Results of Operations

Comparison of Three Months Ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025

The following table sets forth key components of our results of operations during the three months ended ~~September~~March 3031, ~~2025~~2026 and ~~2024~~2025, together with the corresponding period-over-period changes.

	Three Months Ended September 30, 2025			Three Months Ended September 30, 2024			% Change
	Three months ended March 31,			Three months ended March 31,
Revenue	$	1,235,465		$	6,895			17818.3	%
	2026			2025
Cost of Revenue		(1,177,906	)		(187	)		629796.3	%
Revenue	$	1,017,548		$	263,638
Gross Profit		57,559			6,708			758.1	%
Cost of revenue		(888,251	)		(225,287	)
General and Administrative Expenses		(68,479	)		(60,773	)		12.7	%
Gross profit		129,297			38,351
Operating Loss		(10,920	)		(54,065	)		(79.8	)%
Operating expenses
Total Other Expenses, net		552			444			24.3	%
General and administrative expenses		(56,199	)		(53,606	)
(Loss)/Profit Before Income Taxes		(10,368	)		(53,621	)		(80.7	)%
Profit/(Loss) from operations		73,098			(15,255	)
Income Tax Expenses		(3,241	)		5,545			N/A
Other income, net:
Net Loss		(13,609	)		(48,076	)		(71.7	)%
Foreign exchange income		12,887			2,487
Foreign currency translation adjustment		1,545			(5	)		N/A
Other expenses		(6	)		(34	)
Total Comprehensive loss	$	(12,064	)	$	(48,081	)		(74.9	)%
Total other income, net		12,881			2,453
Profit/(Loss) before income taxes		85,979			(12,802	)
Income tax expenses		(41,028	)		-
Net profit/(loss)		44,951			(12,802	)
Foreign currency translation adjustment		(557	)		(154	)
Total Comprehensive income/(loss)	$	44,394		$	(12,956	)

Revenue

~~Revenue~~ Total revenue increased significantly by ~~$1,228,570, or approximately 17818~~286.30%, from to $1263,~~235,465~~638 for the three months ended ~~September~~March 3031, 2025, ~~from~~to $61,~~895~~ 017,548 for the ~~same~~three ~~period~~months inended ~~2024.~~March ~~The~~31, ~~substantial increase was primarily attributable to the strong performance of the Company’s advertising and digital marketing service lines~~2026. The continued expansion of the newly launched integrated advertising solutions and the addition of several new clients contributed to higher campaign volumes and greater overall sales. This growth reflects the Company’s successful efforts to scale operations and capture rising demand across its target markets.

●

Service Revenue: A significant increase driven by the continued expansion of the Company’s integrated marketing services and the execution of larger-scale marketing campaigns, including both online and offline promotional activities. The Company experienced higher demand from new and existing clients, resulting in a material increase in project size and volume.

●

Products Sale and Export Trading: Product sales of $244,896 were recognized for the three months ended March 31, 2026, compared to nil for the same period in 2025, as the Company commenced and expanded its export trading activities. Revenue was recognized during the period as transactions met revenue recognition criteria, contributing to the diversification of the Company’s revenue streams.

Cost of Revenue

Cost of revenue increased significantly by $1662,~~177~~964,~~719~~ or toapproximately 294.3%, from $1225,~~177,906~~287 for the three months ended ~~September~~March 3031, 2025, ~~from~~to $~~187~~888,251 infor the ~~same~~three ~~period~~months ofended ~~2024.~~March 31, 2026, ~~This~~primarily ~~increase~~due ~~reflects~~to ~~higher~~increased direct ~~cost~~advertising ~~associated~~and ~~with~~campaign ~~the~~execution ~~growth~~costs inassociated ~~revenue.~~with ~~The~~larger-scale ~~primary~~marketing ~~components~~projects, ofas ~~the~~well ~~Company’s cost of~~as ~~revenue~~higher ~~include~~service ~~media~~delivery ~~placement fees~~costs, ~~subcontracted~~including ~~production~~personnel costs, and ~~labor~~third-party ~~costs.~~service ~~The~~fees ~~increase~~required into ~~direct~~support ~~costs~~expanded ~~was~~operations. ~~mainly~~In ~~attributable~~addition, tothe aincrease ~~higher~~was ~~volume~~also ofattributable ~~advertising~~to ~~and~~the ~~production~~commencement ~~projects~~of ~~during~~export ~~the~~trading ~~period~~activities, aswhich ~~well~~resulted asin ~~greater~~additional ~~reliance~~direct oncosts ~~third-party service providers~~recognized toduring ~~support these projects. Overall,~~ the ~~increase reflects the Company’s business expansion and heightened project activity~~period.

Gross Profit

Gross profit increased by $90,946, or approximately 237.1%, to $57129,~~559~~297 for the three months ended ~~September~~March 3031, ~~2025~~2026, ~~compared~~from to $638,~~708~~351 for the same period in ~~2024~~2025. ~~Despite the substantial growth in revenue, gross profit margin declined due to a shift in revenue mix and higher direct costs associated with the expansion of the Company’s advertising services.~~ The ~~advertising~~increase ~~services~~was ~~business~~primarily ~~generally has a lower gross margin compared~~driven toby ~~the Company’s original trading business, primarily because it entails~~ higher ~~third-party media placement and production costs. These costs account for a greater portion of total~~ revenue ~~in advertising services, resulting in a lower overall gross margin~~.

~~General and~~Operating ~~Administrative~~ Expenses

~~General and~~Operating ~~administrative~~ expenses increased by ~~$7,706, or 12~~4.78%, tofrom $6853,~~479~~ 606 for the three months ended ~~September~~March 3031, 2025, ~~from~~to $6056,~~773~~199 for the ~~same~~three ~~period~~months inended ~~2024~~March 31, 2026. The ~~increase~~material ~~was~~changes ~~mainly~~were ~~attributable~~due to ~~higher general operating expenses incurred to support the Company’s expanded business activities and ongoing operational growth.~~:

~~Net Loss~~● Wages, salaries and insurance expenses increased by 59.5%, from $13,015 in 2025 to $20,754 in 2026, primarily due to primarily due to increased payroll and staff-related costs during the period.

~~As a~~● ~~result~~Lease ofexpenses ~~the~~decreased ~~factors~~by ~~described above~~21.5%, ~~the~~from ~~Company recorded a net loss of~~ $1316,~~609~~016 ~~for~~in ~~the three months ended September 30,~~ 2025, ~~compared~~ to ~~a net loss of~~ $4812,~~076~~572 ~~for the same period~~ in ~~2024. The reduction in net loss reflects improved operating efficiency and the scaling of core revenue streams~~2026, ~~partially~~due ~~offset~~to bylower ~~increased~~rental ~~direct costs and administrative~~ expenses ~~incurred~~under ~~to support~~ the Company’s ~~rapid~~ ~~business~~lease ~~growth~~arrangements during the period.

~~Comparison of~~Net ~~Nine Months Ended September 30, 2025 and 2024~~Profit/(Loss)

	Nine Months Ended September 30, 2025			Nine Months Ended September 30, 2024			% Change
Revenue	$	1,689,128		$	81,962			1960.9	%
Cost of Revenue		(1,550,452	)		(6,653	)		23204.6	%
Gross Profit		138,676			75,309			84.1	%
General and Administrative Expenses		(155,001	)		(120,678	)		28.4	%
Operating Loss		(16,325	)		(45,369	)		(64.0	)%
Total Other Expenses, net		(16,765	)		410			N/A
Loss Before Income Taxes		(33,090	)		(44,959	)		(26.4	)%
Income Tax Expenses		(3,241	)		-			N/A
Net (Loss)/Profit		(36,331	)		(44,959	)		(19.2	)%
Foreign currency translation adjustment		(436	)		(81	)		438.3	%
Total Comprehensive Loss	$	(36,767	)	$	(45,040	)		(18.4	)%

Net profit was $44,951 for the three months ended March 31, 2026, compared to a net loss of $12,802 for the same period in 2025. The improvement was primarily driven by strong revenue growth and improved operating performance, partially offset by income tax expenses of $41,028 recognized during the period.

5Liquidity & Capital Resources

~~Revenue~~The accompanying financial statements have been prepared assuming that the Group will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

~~Revenue increased~~As ~~significantly~~reflected byin ~~$1,607,166,~~the oraccompanying ~~approximately 1960.9%~~financial statements, ~~to $1,689,128 for~~ the ~~nine~~Group ~~months~~had ~~ended~~an ~~September~~accumulated ~~30,~~deficit ~~2025,~~of ~~from~~ $8171,~~962 for~~130,231 ~~the~~as ~~same period in 2024. The sharp increase was primarily driven by the continued strong growth~~ of ~~the~~March ~~Company’s~~31, ~~newly~~2026, ~~launched advertising~~compared ~~service offering. The expansion of integrated digital advertising solutions and the addition of new clients led~~ to ~~higher campaign volumes and greater service revenue~~$71,175,182 ~~demonstrating~~as ~~sustained market demand and effective execution~~ of ~~the~~December ~~Company’s~~31, ~~growth strategy~~2025.

~~Cost~~The Group generated net profit of $44,951 and had net cash provided by operating activities of ~~Revenue~~$655 for the three months ended March 31, 2026.

~~Cost~~ As of ~~revenue~~March ~~increased by $1~~31,~~543,799~~ ~~to $1~~2026,~~550,452~~ ~~for~~ the ~~nine~~Group ~~months ended September 30, 2025, from $6,653 in 2024. This increase reflects~~had higher direct cost associated with the growth in revenue. The main components of the Company’s cost of revenue include media placement fees, subcontracted production costs, and labor costs. The increase in direct costs was primarily driven by a ~~higher~~net ~~volume~~current ofliability ~~advertising and production projects during the period, along with greater utilization~~ of ~~third-party service providers to support these projects. Overall~~$317, ~~the increase reflects the Company’s business expansion and increased project activity~~888.

Gross Profit

Gross profit increased to $138,676 for the nine months ended September 30, 2025, compared to $75,309 for the same period in 2024. Although revenue increased significantly, gross profit margin declined as a result of a shift in revenue mix toward lower-margin advertising services and increased direct costs related to the expansion of service offerings. The Company continues to invest in building out its delivery capacity to support long-term growth, which impacts short-term margins.

General and Administrative Expenses

General and administrative expenses increased by $34,323, or 28.4%, to $155,001 for the nine months ended September 30, 2025, from $120,678 for the same period in 2024. The increase was primarily driven by lease expenses, general operating cost, and professional service fees, reflecting the operational scale-up and broader business activities during the period.

Net Loss

As a result of the above factors, the Company recorded a net loss of $36,331 for the nine months ended September 30, 2025, compared to a net loss of $44,959 for the same period in 2024. The narrowing of the net loss reflects the Company’s improved operating performance and increased revenue scale, partially offset by higher direct costs and administrative expenses associated with supporting its rapid growth.

Liquidity and Capital Resources

As of September 30, 2025, the Company had cash and cash equivalents of $10,464, compared to $17,409 as of December 31, 2024. The decrease in cash was primarily due to operating expenses incurred during the period, partially offset by funds received from related parties.

Our current assets totaled $43,668 as of September 30, 2025, representing an increase from $29,161 at December 31, 2024. This increase was mainly driven by the recognition of accounts receivable of $30,546, partially offset by a decrease in cash and changes in other receivables and deposits.

Current liabilities amounted to $305,109 as of September 30, 2025, compared to $257,753 as of December 31, 2024. The increase was primarily due to an increase in accounts payable and amounts due to related parties, partially offset by reductions in other payables and tax payable.

As a result, we had a net current liability position of $261,441 as of September 30, 2025, compared to $228,592 as of December 31, 2024.

In addition, the Company had an accumulated deficit of $71,074,346 as of September 30, 2025, compared to $71,038,015 as of December 31, 2024. The Company incurred a net loss of $36,331 and had net cash used in operating activities of $18,708 for the nine months ended September 30, 2025.

These conditions raised substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern will require the Company to obtain additional financing to fund its operations. In assessing the going concern, the board of directors has considered:

●- Additional equity financing from major shareholders or financial support from the ~~Company~~Group’s related parties.

●- Based on the business plans of the ~~Company~~Group, the management is actively developing new business that ~~has~~will ~~generated~~generate ~~substantial~~ revenue and cash inflows to the ~~Company~~Group.

The board of directors believes the ~~Company~~Group has adequate financial resources to continue in operational existence for the foreseeable future., a period of at least 12 months from the date of this report. Accordingly, the going concern basis of accounting continues to be used in the preparation of the condensed consolidated financial statements for the three ~~and nine~~ months ended ~~September~~March 3031, ~~2025~~2026.

Summary of Cash Flow

The following table provides detailed information about our net cash flow for the nine months ended September 30, 2025 and 2024:

	Nine Months Ended
	September 30, 2025			September 30, 2024
Net cash used in operating activities	$	(18,708	)	$	(4,641	)
Net decrease in cash		(18,708	)		(4,641	)
Effect of exchange rates on cash		11,763			531
Cash at beginning of year		17,409			10,618
Cash at end of period	$	10,464		$	6,508

Off-Balance Sheet Arrangements

We have not entered into any other financial guarantees or other commitments to guarantee the payment obligations of any third parties. We have not entered into any derivative contracts that are indexed to our shares and classified as stockholder’s equity or that are not reflected in our consolidated financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services with us.

Critical Accounting Policies and Estimates

Basis of presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the ~~United States of America (“~~U.S. GAAP”) and pursuant to the rules and regulations of the ~~U.S. Securities Exchange Commission (“~~SEC”).

Principles of Consolidation

Use of estimates

8Recent Accounting Pronouncements

~~Recently~~The Group considers the applicability and impact ~~Issued~~of ~~Accounting~~all ~~Pronouncements~~accounting ~~Not Yet~~standards ~~Adopted~~updates (“ASUs”). Management periodically reviews new accounting standards that are issued.

~~The Company~~In ~~considers~~December 2023, the ~~applicability~~FASB ~~and~~issued ~~impact~~ASU of2023-09, “Improvements ~~all~~to Income Tax Disclosures” which is intended to simplify various aspects related to accounting ~~standards~~for ~~updates~~income ~~(“ASUs”)~~taxes. ASU ~~Management~~2023-09 ~~periodically~~removes ~~reviews~~certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve ~~new~~consistent ~~accounting~~application. ~~standards~~The ~~that~~amendments in ASU 2023-09 are effective for public business entities for fiscal years beginning after December 15, 2024, including interim periods therein. Early adoption of the standard is permitted, including adoption in interim or annual periods for which financial statements have not yet been issued. The adoption of this ASU did not have any material impact on the Group’s condensed consolidated financial statements and disclosure.

In ~~October~~ March ~~2021~~2024, the FASB issued ASU ~~No.~~ ~~2021~~2024-0801, “~~Business~~Compensation — Stock ~~Combinations~~Compensation (Topic ~~805~~718): ~~Accounting~~— Scope ~~for~~Application ~~Contract~~of ~~Assets and~~Profits ~~Contract~~Interest ~~Liabilities~~and ~~from Contracts with Customers~~Similar Awards” (“ASU ~~2021~~2024-0801”)., ~~This~~which ~~ASU~~intends ~~requires~~to ~~entities~~improve toclarity ~~apply~~and ~~Topic 606~~operability without changing the existing guidance. ASU 2024-01 provides an illustrative example intended to ~~recognize~~demonstrate ~~and~~how ~~measure~~entities ~~contract~~that ~~assets~~account for profits interest and ~~contract~~similar ~~liabilities~~awards would indetermine whether a ~~business~~profits ~~combination.~~interest ~~The~~award ~~amendments~~should ~~improve~~be ~~comparability~~accounted ~~after the~~for ~~business~~in ~~combination~~accordance bywith ~~providing~~Topic 718. ~~consistent~~Entities ~~recognition~~can ~~and~~apply ~~measurement~~the guidance either ~~for~~retrospectively ~~revenue~~to ~~contracts~~all ~~with~~prior ~~customers~~periods ~~acquired~~presented in a ~~business~~the ~~combination~~financial statements or prospectively to profits interest and ~~revenue~~similar ~~contracts~~awards granted ~~with~~or ~~customers~~modified ~~not~~on ~~acquired~~or inafter athe ~~business~~date ~~combination~~of adoption. ~~The~~ASU 2024-01 ~~amendments~~is ~~are~~ effective for ~~the~~ ~~Company~~annual periods beginning after December 15, ~~2023~~ 2024, and ~~are~~interim ~~applied~~periods ~~prospectively~~within tothose ~~business~~annual ~~combinations~~periods. ~~that~~Early ~~occur~~adoption ~~after~~is ~~the~~permitted ~~effective~~for both interim and annual financial statements that ~~date~~have not yet been issued or made available for issuance. The adoption of this ~~guidance~~ASU did not have aany material impact on the ~~Company~~Group’s condensed consolidated financial statements and disclosure.

In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2023. The Company adopted ASU 2023-07 as of January 1, 2024. The adoption of this guidance did not have a material impact on the Company’s condensed consolidated financial statements.6

In ~~December~~ ~~2023~~March 2024, the FASB issued ASU ~~2023~~ 2024-0902, “Codification Improvements — Amendments to ~~Income~~Remove ~~Tax~~References ~~Disclosures~~to the Concept Statements” ~~which~~(“ASU 2024-02”). ASU 2024-02 iscontains ~~intended~~amendments to ~~simplify~~the ~~various aspects~~FASB ~~related~~Accounting Standards Codification that remove references to ~~accounting~~various ~~for~~FASB ~~income~~Concepts ~~taxes~~Statements. In ~~ASU~~most ~~2023-09~~instances, ~~removes~~the ~~certain~~references ~~exceptions~~are extraneous and not required to ~~the~~understand ~~general~~or ~~principles~~apply inthe ~~Topic~~guidance. ~~740~~In ~~and~~other ~~also~~instances, the references ~~clarifies~~were ~~and~~used ~~amends~~in ~~existing~~prior ~~guidance~~Statements to ~~improve~~provide ~~consistent~~guidance ~~application.~~in ~~The~~certain ~~amendments~~topical inareas. ASU ~~2023~~ 2024-0902 ~~are~~is effective for ~~public business entities for~~ fiscal years beginning after December 15, 2024~~, including interim periods therein~~. Early adoption ~~of the standard~~ is permitted~~, including adoption in interim or annual periods for which financial statements have not yet been issued~~. The ~~Company is currently evaluating the~~ adoption of this ~~guidance~~ASU ~~whether~~did or not ahave any material impact on the ~~Company~~Group’s condensed consolidated financial statements and disclosure.

In ~~March~~ November 2024, the FASB issued ASU No. 2024-0103, Income ~~“Compensation — Stock~~Statement ~~Compensation~~- ~~(Topic 718)~~Reporting ~~— Scope Application~~Comprehensive ofIncome ~~Profits~~- ~~Interest~~Expense ~~and~~Disaggregation ~~Similar~~Disclosures ~~Awards”~~(Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-0103”), ~~which~~and ~~intends~~in toJanuary ~~improve~~2025, ~~clarity~~the ~~and~~FASB ~~operability without~~issued ~~changing~~ASU ~~the existing guidance~~No. ~~ASU 2024~~2025-01, ~~provides~~Income anStatement ~~illustrative~~- ~~example~~Reporting ~~intended to demonstrate how entities that account~~Comprehensive ~~for~~Income ~~profits~~- ~~interest~~Expense ~~and~~Disaggregation ~~similar~~Disclosures ~~awards~~(Subtopic ~~would~~220-40): ~~determine~~Clarifying ~~whether~~the aEffective ~~profits~~Date ~~interest~~(“ASU ~~award~~2025-01”). ASU ~~should be accounted for in accordance with Topic~~2024-03 ~~718.~~requires ~~Entities~~additional ~~can~~disclosure ~~apply~~of the ~~guidance~~nature ~~either~~of ~~retrospectively~~expenses toincluded ~~all~~in ~~prior~~the ~~periods~~income ~~presented~~statement inas ~~the~~well ~~financial~~as ~~statements~~disclosures orabout ~~prospectively~~specific ~~to profits~~types ~~interest~~of ~~and~~expenses included ~~similar~~in ~~awards~~the ~~granted~~expense orcaptions ~~modified~~presented onin orthe ~~after~~income ~~the~~statement. ASU ~~date~~2024-03, ofas ~~adoption.~~clarified by ASU ~~2024~~ 2025-01, is effective for annual reporting periods beginning after December 15, ~~2024~~2026, and interim periods within ~~those~~ annual reporting periods. ~~Early~~beginning ~~adoption~~after isDecember ~~permitted for both interim~~15, ~~and~~2027. ~~annual~~Both ~~financial~~early ~~statements~~adoption ~~that~~and ~~have~~retrospective ~~not~~application ~~yet~~are ~~been issued or made available for issuance~~permitted. The ~~Company~~Group is currently evaluating the adoption of this guidance whether or not a material impact on the ~~Company~~Group’s condensed consolidated financial statements.

In ~~March 2024~~ July 2025, the FASB issued Accounting Standards Update (“ASU ~~2024~~”) 2025-0205, ~~“Codification~~Measurement ~~Improvements — Amendments~~of toCredit ~~Remove~~Losses ~~References to~~for ~~the~~Accounts ~~Concept~~Receivable ~~Statements”~~and ~~(“ASU 2024-02”)~~Contract Assets. ASU ~~2024~~ 2025-0205 ~~contains~~amends ~~amendments~~ASC to326, Financial ~~the~~Instruments—Credit ~~FASB~~Losses, ~~Accounting~~and ~~Standards~~introduces a practical expedient available for all entities and an accounting policy election ~~Codification~~available ~~that~~for ~~remove~~all ~~references~~entities, toother ~~various~~than ~~FASB~~public ~~Concepts~~business ~~Statements~~entities, that elect the practical expedient. InThese ~~most~~changes ~~instances,~~apply to the ~~references~~estimation of ~~are~~expected ~~extraneous~~credit losses for current accounts receivable and ~~not~~current ~~required~~contract assets arising from transactions accounted for under ASC to606, ~~understand~~Revenue orfrom ~~apply~~contracts ~~the~~with ~~guidance~~customers. InUnder ~~other~~the ~~instances~~practical expedient, entities may assume that current conditions as of the ~~references~~balance sheet ~~were~~date ~~used~~remain inunchanged ~~prior~~for ~~Statements~~the toremaining ~~provide~~life ~~guidance~~of inthe ~~certain~~asset when developing reasonable and supportable forecasts. This simplifies ~~topical~~the ~~areas~~estimation process for short-term financial assets. ASU ~~2024~~ 2025-0205 is effective for ~~fiscal years~~the ~~beginning~~Group’s annual reporting periods beginning after December 15, ~~2024.~~2025, ~~Early~~and ~~adoption~~interim isreporting periods within those annual reporting periods, with early adoption permitted. ASU 2025-05 ~~The~~should ~~Company~~be isapplied ~~currently~~on ~~evaluating~~a ~~the~~prospective basis. The adoption of this ~~guidance~~ASU ~~whether~~did or not ahave any material impact on the ~~Company~~Group’s condensed consolidated financial statements and disclosure.

9In December 2025, the FASB issued ASU No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements. The ASU clarifies interim disclosure requirements and the applicability of Topic 270. The objective of the amendments is to provide further clarity about the current interim disclosure requirements. The ASU is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Adoption of this ASU can be applied either a prospective or a retrospective approach. Early adoption is permitted. The Group is currently evaluating the adoption of this guidance whether or not a material impact on the Group’s condensed consolidated financial statements.

In ~~November~~ ~~2024~~December 2025, the FASB issued ASU No. ~~2024~~2025-0312, Codification ~~Income~~Improvements. ~~Statement~~The -ASU ~~Reporting~~addresses ~~Comprehensive Income~~ thirty-three ~~Expense~~items, ~~Disaggregation~~representing ~~Disclosures (Subtopic~~the ~~220-40):~~changes ~~Disaggregation~~to ofthe ~~Income~~Codification ~~Statement~~that ~~Expenses~~ (~~“ASU 2024-03”~~1), ~~and in January 2025~~clarify, ~~the~~(2) ~~FASB issued ASU~~correct ~~No. 2025-01~~errors, ~~Income~~or ~~Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures~~ (~~Subtopic 220-40~~3): ~~Clarifying~~make ~~the Effective~~minor ~~Date (“ASU 2025-01”)~~improvements. ~~ASU~~ ~~2024-03 requires~~Generally, ~~additional disclosure of~~ the ~~nature~~amendments ~~of expenses included~~ in ~~the~~ ~~income~~this ~~statement~~Update asare ~~well~~not asintended ~~disclosures~~to ~~about~~result ~~specific types of expenses included~~ in ~~the~~significant ~~expense~~changes ~~captions presented in the income~~for ~~statement~~most entities. ~~ASU~~ ~~2024-03,~~The ~~as clarified by~~ ASU ~~2025-01,~~ is effective for interim reporting periods within annual reporting periods beginning after December 15, 2026,. The ~~and~~adoption ~~interim~~method ~~periods~~of ~~within~~this ~~annual~~ASU ~~reporting~~may ~~periods~~vary, ~~beginning~~on ~~after~~an ~~December~~issue-by-issue ~~15, 2027~~basis. ~~Both~~Early ~~early~~ adoption ~~and~~is ~~retrospective application are~~ permitted. The Group is currently evaluating the adoption of this guidance whether or not a material impact on the Group’s ~~unaudited~~ condensed consolidated financial statements.

~~In July~~The ~~2025,~~Group ~~the~~does ~~Financial~~not ~~Accounting~~believe ~~Standards~~other ~~Board~~recently ~~(“FASB”)~~ issued ~~Accounting Standards Update (“ASU”) 2025-05,~~ ~~Measurement~~but ofnot ~~Credit~~yet ~~Losses~~effective ~~for Accounts Receivable and Contract Assets. ASU 2025-05 amends ASC 326, Financial Instruments—Credit Losses, and introduces a practical expedient available for all entities and an~~ accounting ~~policy election available for all entities~~standards, ~~other~~ ~~than~~if ~~public~~currently ~~business entities~~adopted, ~~that~~would ~~elect~~have ~~the~~a ~~practical~~material ~~expedient.~~effect ~~These~~on ~~changes apply to~~ the ~~estimation~~Group’s ofcondensed ~~expected credit losses~~consolidated ~~for~~balance ~~current accounts receivable and current contract assets arising from transactions accounted for under ASC 606~~sheets, ~~Revenue~~statements ~~from contracts with customers. Under the practical expedient, entities may assume that current conditions as~~ of ~~the~~operations ~~balance sheet date remain unchanged for the remaining life of the asset when developing reasonable~~ and ~~supportable~~comprehensive ~~forecasts.~~loss ~~This simplifies the estimation process for short-term financial assets. ASU 2025-05 is effective for the Group’s annual reporting periods beginning after December 15, 2025,~~ and ~~interim~~statements ~~reporting periods within those annual reporting periods, with early adoption permitted. ASU 2025-05 should be applied on a prospective basis. The Group is currently evaluating the adoption~~ of ~~this~~cash ~~guidance whether or not a material impact on the Group’s unaudited condensed consolidated financial statements~~flows.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e)) under the Securities Exchange Act of 1934, as amended ( the “Exchange Act”) that is designed to ensure that information required to be disclosed by the Company in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Pursuant to Rule 13a-15(b) under the Exchange Act, the Company carried out an evaluation with the participation of the Company’s management, including the Company’s chief executive officer (“CEO”) and the Company’s chief financial officer (“CFO”), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of ~~September~~March 3031, ~~2025~~2026. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures were effective at a reasonable assurance level as of ~~September~~March 3031, ~~2025~~2026.

Due to the recent effectiveness of our Form 10 filed on February 27, 2025, we have not yet been required to file an annual report and, accordingly, are not required to provide a report on management’s assessment of internal control over financial reporting.

Changes in Internal Control Over Financial Reporting

~~There~~Management ~~were~~is noresponsible ~~changes~~for inestablishing ~~our~~and maintaining adequate internal ~~controls~~control over financial reporting. ~~during~~Because we became subject to the reporting ~~quarter~~requirements ~~ended~~of ~~September~~the 30Exchange Act upon the effectiveness of our Form 10 filed on February 27, 2025, ~~that~~we ~~have~~are ~~materially~~treated ~~affected~~as a newly public company for purposes of Item 308(a) of Regulation S-K. Under the SEC’s guidance for newly public companies, ormanagement’s ~~are~~annual ~~reasonably~~report ~~likely~~on internal control over financial reporting is not required until our second annual report after becoming subject to ~~materially~~the ~~affect~~Exchange Act. As a result, our Annual Report on Form 10-K for the year ended December 31, 2025 did not include management’s report on internal control over financial reporting, and we expect to include management’s report beginning with our Annual Report on Form 10-K for the year ending December 31, 2026. No management report on internal control over financial reporting or auditor attestation is required or provided with this Quarterly Report on Form 10-Q.

11There were no changes in our internal controls over financial reporting during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II

OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, ~~litigation~~ litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are not currently aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

ITEM 1A. RISK FACTORS.

Not applicable.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

Unregistered Sales of Equity Securities

OnThere ~~September~~were ~~12,~~no ~~2025,~~unregistered ~~the~~sales ~~Company issued 3,300,000 shares~~ of ~~common~~equity ~~stock~~securities toduring ~~three~~the ~~investors~~period ~~for~~covered ~~cash~~by atthis ~~a purchase price of $0~~report.~~001 per share, in reliance on Regulation S.~~

Purchases of Equity Securities

No repurchases of our common stock were made during the three months ended ~~September~~March 3031, ~~2025~~2026.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

Securities Trading Plans of Directors and Executive Officers

None of our directors or “officers,” as defined in Rule 16a-1(f) under the Exchange Act, adopted or terminated a Rule 10b5-1 trading plan or arrangement or a non-Rule 10b5-1 trading plan or arrangement, as defined in Item 408 of Regulation S-K, during the fiscal quarter ended ~~September~~March 3031, ~~2025~~2026.

ITEM 6. EXHIBITS.

The following exhibits are filed as part of this report or incorporated by reference:

Exhibit No.		Description
31.1*		Certifications of Principal Executive Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2*		Certifications of Principal Financial and Accounting Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1**		Certifications of Principal Executive Officer furnished pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2**		Certifications of Principal Financial and Accounting Officer furnished pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
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

**	Furnished herewith

129

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: November 10, 2025	Holistic Asset Finance Group Co., Ltd.
Date: May 11, 2026	Holistic Asset Finance Group Co., Ltd.
	/s/ Yang Hsiao-Wen
	Name:	Yang Hsiao-Wen
	Title:	Chief Executive Officer
		(Principal Executive Officer)
	/s/ Li Chunguang
	Name:	Li Chunguang
	Title:	Chief Financial Officer
		(Principal Financial and Accounting Officer)

1310

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