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 ~~January~~April 3130, 2024

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

Commission File No. 333-213698

BRILLIANT N.E.V. CORP.

(Exact name of registrant as specified in its charter)

Nevada	30-0944559	~~30-0944559~~
(State or other jurisdiction of		(I.R.S. employer
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
incorporation or formation)		Identification No.)

Room 805, West Building 4, Xintiandi Business Center,

Gongshu District, Hangzhou City, Zhejiang Province, China 95035

(Address of principal executive offices) ~~(Zip Code)~~

Registrant’s telephone number, including area code: +86-189-1098-4577

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: None

~~Securities~~Indicate ~~registered~~by ~~pursuant~~check mark whether the registrant (1) has filed all reports required to be filed by Section 1213 or 15(gd) of the Exchange Act: 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 ☒

~~None~~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 ~~(1)~~is ~~has~~a ~~filed~~large ~~all reports~~accelerated ~~required~~filer, toan beaccelerated ~~filed~~filer, bya ~~Section~~non-accelerated 13filer, ora ~~15(d)~~smaller ofreporting ~~the~~company ~~Exchange Act during the preceding 12 months (~~or ~~for~~an ~~such~~emerging ~~shorter~~growth ~~period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days~~company. ~~Yes ☒ No ☐~~

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “non-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 Exchange Act). Yes ☒ No ☐

As of ~~March~~April 8, ~~2024~~2026, there were 153,105,464 shares of Common Stock, $0.001 par value per share, outstanding.

Table of Contents

PART I – FINANCIAL INFORMATION

BRILLIANT N.E.V CORP. (FORMERLY CLANCY CORP.)

INDEX TO FINANCIAL STATEMENTS

	Page Number
CONSOLIDATED BALANCE SHEETS	F-1
CONSOLIDATED STATEMENTS OF OPERATIONS	F-2
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT	F-3
COINSOLIDATED STATEMENT OF CASH FLOWS	F-4
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS	F-5 to F-9

-1-

Table of Contents

~~Part~~PART I – FINANCIAL INFORMATION 2 Item 1. Financial Statements 2 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 5 Item 3. Quantitative and Qualitative Disclosures About Market Risk 7 Item 4. Controls and Procedures 7 PART II – OTHER INFORMATION 8 Item 1. Legal Proceedings 8 Item 1A. Risk Factors 8 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 8 Item 3. Defaults Upon Senior Securities 8 Item 4. Mine Safety Disclosures 8 Item 5. Other Information 8 Item 6. Exhibits 8

Table of Contents

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

BRILLIANT N.E.V ~~CORP~~. ~~(FORMERLY CLANCY~~ CORP.)

~~BALANCE~~INDEX ~~SHEETS~~TO CONDENSED FINANCIAL STATEMENTS

ASSETS		January 31, 2024			July 31, 2023
Condensed Balance Sheets as of April 30, 2024 (Unaudited) and July 31, 2023 (Audited)	F-1
					(Audited)
Condensed Statements of Operations for the Three and Nine Months Ended April 30, 2024 and 2023 (Unaudited)	F-2
CURRENT ASSETS:
Condensed Statement of Changes in Stockholders’ Deficit for the Nine Months Ended April 30, 2024 and 2023 (Unaudited)	F-3
Cash and cash equivalents		$	4,830		$	1,302
Condensed Statements of Cash Flows for the Nine Months Ended April 30, 2024 and 2023 (Unaudited)	F-4
Prepaid expenses			180			-
Notes to Condensed Financial Statements (Unaudited)	F-5
Total current assets			5,010			1,302
TOTAL ASSETS		$	5,010		$	1,302
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts payable		$	4,000		$	2,321
Advances - related party			32,645			4,382
TOTAL CURRENT LIABILITIES			36,645			6,703
TOTAL LIABILITIES			36,645			6,703
Commitments and Contingencies			-			-
STOCKHOLDERS' DEFICIT
Common Stock, 0.001 par value, authorized 345,000,000 shares, 153,105,464 shares issued and outstanding as of January 31, 2024 and July 31, 2023			153,105			153,105
Additional paid in capital			114,333			114,333
Accumulated other comprehensive income (loss)			-			-
Accumulated deficit			(299,073	)		(272,839	)
TOTAL STOCKHOLDERS' DEFICIT			(31,635	)		(5,401	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		$	5,010		$	1,302

~~See accompanying notes to the consolidated financial statements.~~3

Table of Contents

BRILLIANT N.E.V CORP.

CONDENSED BALANCE SHEETS

(Unaudited)


	April 30, 2024			July 31, 2023
ASSETS

CURRENT ASSETS
Cash and equivalents	$	8,846		$	1,302
Total current assets	$	8,846			1,302

TOTAL ASSETS	$	8,846		$	1,302

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)

CURRENT LIABILITIES
Accounts payable		1,117			2,321
Loans - the related party		49,145			4,382
Total current liabilities		50,262			6,703

TOTAL LIABILITIES		50,262			6,703

COMMITMENTS AND CONTINGENCIES		-			-

STOCKHOLDERS’ EQUITY (DEFICIT)
Common stock, $0.001 par value; authorized 345,000,000 shares; 153,105,464 shares issued and outstanding at April 30, 2024 and July 31, 2023		153,105			153,105
Additional paid-in capital		114,333			114,333
Accumulated deficit		(308,854	)		(272,839	)
TOTAL STOCKHOLDERS' DEFICIT		(41,416	)		(5,401	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	8,846		$	1,302

See accompanying notes to the condensed financial statements.

F-1

Table of Contents

BRILLIANT N.E.V CORP. ~~(FORMERLY CLANCY CORP.)~~

STATEMENTS OF OPERATIONS

	For six months ended Jan 31,						For the three months ended Jan 31,
	2024			2023 (Consolidated)			2024			2023 (Consolidated)
Revenues	$	-		$	-		$	-		$	-
Cost of goods sold		-			-			-			-
Gross profit (loss)		-			-			-			-
EXPENSES
Professional fees		23,230			25,200			11,000			3,200
General and administrative Expenses		3,005			4,820			2,018			(78	)
TOTAL OPERATING EXPENSES		26,235			30,020			13,018			3,122
LOSS FROM CONTINUING OPERATIONS		(26,235	)		(30,020	)		(13,018	)		(3,122	)
LOSS FROM DISCONTINUED OPERATIONS		-			(133,048	)		-			(66,723	)
Net loss before tax		(26,235	)		(163,068	)		(13,018	)		(69,845	)
Provision for income taxes		-			-			-			-
NET LOSS	$	(26,235	)	$	(163,068	)		(13,018	)	$	(69,845	)
OTHER COMPREHENSIVE ITEM
Foreign currency translation gain (loss)		-			(4,039	)		-			(27,194	)
COMPREHENSIVE LOSS	$	(26,235	)	$	(167,107	)	$	(13,018	)	$	(97,039	)
NET LOSS PER COMMON SHARE FROM CONTINUING OPERATIONS - BASIC & DILUTED	$	(0.00	)	$	-		$	(0.00	)	$	-
NET LOSS PER COMMON SHARE FROM DISCONTINUED OPERATIONS - BASIC & DILUTED	$	-		$	(0.00	)	$	-		$	(0.00	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED		153,105,464			153,105,464			153,105,464			153,105,464

(Unaudited)

See accompanying notes to the consolidated financial statements.


	For the three months ended April 30,						For the nine months ended April 30,
	2024			2023			2024			2023

Revenues	$	-		$	-		$	-		$	-
Cost of goods sold		-			-			-			-
Gross profit (loss)		-			-			-			-

EXPENSES
Research and development expenses		0			11,943			0			53,477
General and administrative Expenses		9,781			66,061			36,015			187,617
Total Operating expenses		9,781			78,004			36,015			241,094

Interest income		0			17			0			39
Total Non Operating income (loss)		0			17			0			39
LOSS FROM CONTINUING OPERATIONS		(9,781	)		(77,987	)		(36,015	)		(241,055	)
LOSS FROM DISCONTINUED OPERATIONS		-			-			-			-
Net loss before tax		(9,781	)		(77,987	)		(36,015	)		(241,055	)
Provision for income taxes		-			-			-			-
NET LOSS	$	(9,781	)	$	(77,987	)	$	(36,015	)	$	(241,055	)
OTHER COMPREHENSIVE ITEM
Foreign currency translation gain (loss)		-			-			-		$	7,896
COMPREHENSIVE LOSS	$	(9,781	)	$	(77,987	)	$	(36,015	)	$	(233,159	)
NET LOSS PER COMMON SHARE FROM CONTINUING OPERATIONS - BASIC & DILUTED	$	0.00		$	0.00		$	0.00		$	0.00

NET LOSS PER COMMON SHARE FROM DISCONTINUED OPERATIONS - BASIC & DILUTED	$	-		$	-		$	-		$	-

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED		153,105,464			153,105,464			153,105,464			153,105,464

F-2

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BRILLIANT N.E.V CORP~~. (FORMERLY CLANCY CORP.)~~

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT

For the ~~three~~nine ~~and six~~ months ended ~~January~~April 3130, 2024 and 2023

							Accumulated
	Common Stock				Additional paid		Accumulated Other Comprehensive			Accumulated
					Additional		Other
	Shares		amount		in capital		Income(Loss)			Deficit			TOTAL
	Common Stock				Paid in		Comprehensive			Accumulated
		Shares	Amount		Capital		Income(Loss)			Deficit			TOTAL
Balance, July 31, 2023		153,105,464	$	153,105	$	114,333	$	-		$	(272,839	)	$	(5,401	)
Net Loss		-		-		-		-			(13,216	)		(13,216	)
Balance, October 31, 2023		153,105,464	$	153,105	$	114,333	$	-		$	(286,055	)	$	(18,617	)
Net Loss		-		-		-		-			(13,018	)		(13,018	)
Balance, January 31, 2024		153,105,464	$	153,105	$	114,333	$	-		$	(299,073	)	$	(31,635	)
(Consolidated)
Net Loss		-		-		-		-			(9,781	)		(9,781	)
Balance April 30, 2024		153,105,464	$	153,105	$	114,333	$	-		$	(308,854	)	$	(41,416	)
Balance, July 31, 2022		153,105,464	$	153,105	$	213,251	$	12,058		$	(876,571	)	$	(498,157	)
Currency translation		-		-		-		23,155			-			23,155
Net loss – discontinued operations		-		-		-		-			(66,325	)		(66,325	)
Net loss		-		-		-		-			(93,223	)		(93,223	)
Net loss – continuing operations		-		-		-		-			(26,898	)		(26,898	)
Balance, October 31, 2022		153,105,464	$	153,105	$	213,251	$	35,213		$	(969,794	)	$	(568,225	)
Currency translation		-		-		-		(27,194	)		-			(27,194	)
Net loss – discontinued operations				-		-		-			(66,723	)		(66,723	)
Net loss		-		-		-		-			(69,845	)		(69,845	)
Net loss – continuing operations				-		-		-			(3,122	)		(3,122	)
Balance, January 31, 2023		153,105,464	$	153,105	$	213,251	$	8,019		$	(1,039,639	)	$	(665,264	)
Currency translation		-		-		-		11,935			-			11,935
Net loss		-		-		-		-			(77,987	)		(77,987	)
Balance, April 30, 2023		153,105,464	$	153,105	$	213,251	$	19,954		$	(1,117,626	)	$	(731,316	)

See accompanying notes to the ~~consolidated~~condensed financial statements.

F-3

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BRILLIANT N.E.V CORP. ~~(FORMERLY CLANCY CORP.)~~

STATEMENTS OF CASH FLOWS

	For the six months ended January 31,
	2024			2023
				(Consolidated)
OPERATING ACTIVITIES
Net loss from continuing operations	$	(26,235	)	$	(30,020	)
Net loss from discontinued operations		-			(133,049	)
Adjustments to reconcile net cash used in operating activities:
Right-of-use/lease liability adjustments		-			1,620
Decrease in assets:
Change in prepaid expenses		(180	)		(1,018	)
Changes in deposit		-			-
Increase in liabilities:
Accounts payable		1,679			-
Increase in discontinued operations		-			26,660
Net cash provided (used) in continuing operation activities		(24,735	)		(29,418	)
Net cash provided (used) in discontinued operation activities		-			(106,389	)
FINANCING ACTIVITIES:
Advances (debt adjustment)from related party - continuing operation		28,263			40,085
Advances from related party - discontinued operation		-			121,229
Total Net Cash Provided (used) by Financing Activities		28,263			161,314
EFFECT OF EXCHANGE RATE CHANGE ON CASH		-			507
NET INCREASE (DECREASE) IN CASH		3,528			26,014
CASH AT BEGINNING OF PERIOD		1,302			19,511
CASH AT END OF THE PERIOD		4,830			45,525
CASH AT END OF THE PERIOD – CONTINNUING OPERATIONS	$	4,830		$	12,102
CASH AT END OF THE PERIOD – DISCONTINUED OPERATIONS	$	-		$	33,423
Supplemental Cash flow Information:
Interest Paid	$	—		$	—
Taxes Paid	$	—		$	—
Supplemental Disclosure of Non Cash Lease Activity:
Recognition of Right of use asset	$	—		$	-
Recognition of Lease liability	$	—		$	-

(Unaudited)

See accompanying notes to the consolidated financial statements.


	For the nine months ended April 30,
	2024			2023
Operating activities
Net loss	$	(36,015	)		(241,055	)
Lease expense					42,883
Changes in assets and liabilities:
Prepaid expense					212
Accounts payable		(1,204	)		2,354
Net cash used in operating activities		(37,219	)		(195,606	)

Financing activities
Loans from related party		44,763			200,552
Total net cash provided by financing activities		44,763			200,552

Effect of exchange rate change		-			(463	)

Net increase in cash		7,544			4,483

Cash at beginning of period	$	1,302		$	19,511

Cash at end of the period	$	8,846		$	23,994

F-4

Table of Contents

BRILLIANT N.E.V ~~CORP~~. ~~(FORMERLY CLANCY~~ CORP.)

NOTES TO ~~THE CONSOLIDATED~~ FINANCIAL STATEMENTS

~~JULY 31, 2023~~(Unaudited)

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

Brilliant N.E.V. Corp. (formerly Clancy Corp.) (the “Company”) was incorporated onin ~~March 22, 2016 under~~ the ~~laws of the~~ State of Nevada, ~~USA.~~on ~~The~~March ~~Company initially was formed for the purpose of producing and selling handcrafted soaps. Except where content requires~~22, ~~the Company includes its subsidiaries~~2016.

~~Brilliant~~In ~~N.E.V. Corp. (formerly Clancy Corp.) registered a wholly foreign-owned entity in Shanghai, China on~~ April 132020, ~~2020~~the ~~named~~Company established Shanghai Clancy Enterprise Management Co., Ltd. (“Shanghai Clancy”)., ~~Shanghai Clancy registered~~ a wholly foreign-owned ~~subsidiary~~enterprise in ~~Beijing on April 24~~Shanghai, ~~2020~~China. ~~Its~~Shanghai ~~name~~Clancy issubsequently established Beijing Clancy Information Technology Co., Ltd. (“Beijing Clancy”). ~~The~~as ~~main~~its ~~business~~wholly ~~scope~~owned issubsidiary ~~technology~~in ~~development~~Beijing, ~~transfer, consultation, services and promotion~~China.

~~From~~The ~~August~~Company 1,previously ~~2020~~operated toin ~~April~~China ~~30,~~through ~~2021,~~its ~~the Company~~subsidiaries. ~~business~~In ~~centered~~June on2023, ~~providing~~in ITconnection ~~services~~with to a ~~small~~change ~~number~~in control of ~~clients.~~the ~~Beginning~~Company inpursuant ~~May~~to ~~2021~~a stock purchase agreement, the Company ~~terminated~~ceased ~~its~~the ~~IT services~~operations ~~and~~of ~~re-focused~~ its ~~business~~China ~~operations~~subsidiaries. toIn ~~providing~~October ~~business~~2023, ~~consulting~~the ~~services~~Company, toShanghai ~~small~~Clancy, and ~~median~~Hongshan ~~sized~~Yuanda ~~businesses.~~Limited ~~Management~~entered ~~believes~~into an agreement pursuant ~~their~~to ~~prior~~which ~~business~~all ~~experience~~of ~~will~~the ~~enable~~Company’s ~~them~~rights, totitle ~~assist~~and ~~small~~interest in and ~~medium~~to ~~sized~~Shanghai ~~companies~~Clancy, ~~improve~~including ~~their~~its ~~operating~~ownership ~~efficiencies.~~of ~~The~~Beijing Clancy, were ~~Company~~transferred ~~will~~to ~~charge~~Hongshan ~~its~~Yuanda ~~clients~~Limited, ~~based~~effective onas ~~their~~of ~~performance~~June 30, 2023. ~~Management~~As ~~believes~~of the ~~new~~effective ~~business~~date ~~model~~of ~~will~~the ~~reduce~~transfer, ~~internal~~Shanghai ~~overhead~~Clancy ~~costs~~had no operations and ~~potentially~~no ~~provide~~assets, aand ~~larger~~all ~~market~~liabilities ~~for~~were ~~its~~assigned ~~services~~to the transferee.

In ~~June~~July 2023, the Company's ~~former~~changed ~~major~~its ~~shareholder and~~name ~~sole~~from ~~director~~Clancy MrCorp. ~~Xiangying~~to ~~Meng and other shareholders, entered into a stock purchase agreement (SPA) with Mr~~Brilliant N. ~~Guangzhe Su~~E. ~~Pursuant to the SPA, Mr~~V. ~~Guangzhe Su became the major shareholder and the Company's CEO~~Corp. ~~Due to the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries.~~

InAs ~~July~~of ~~2023~~April 30, ~~based on the majority shareholders' approval~~2024, the Company ~~changed~~ ~~its~~had ~~name~~not ~~from~~commenced ~~Clancy~~any ~~Corp.~~new ~~to Brilliant N.E.V Corp. The Company emended its Articles of Incorporation with the Nevada Secretary~~business ofoperations ~~State to effect the name change~~ and ~~also~~remained ~~has~~a ~~filed~~shell ancompany, ~~Issuer~~with ~~Company-Related~~no ~~Action~~or ~~Notification~~only ~~Form~~nominal ~~with~~operations ~~FINRAto reflect the change~~ and ~~applied~~nominal ~~for~~assets aother ~~new~~than ~~stock symbol~~cash.

In October 2023, the Company, Shanghai Clancy, and HongshanHongshanYuanda Limited (a company owned by Mr. Meng, the current Chief Financial Officer of the Company) entered an agreement to assign, transfer and convey all of its rights, titles and interest in and to Shanghai Clancy, along with its ownership of Beijing Clancy, to Hongshan Yuanda Limited. The effective date of this transfer is June 30, 2023. As of the date of transfer, Shanghai Clancy had no operations and no assets and all liabilities were assigned to the transferee.

NOTE 2 – GOING CONCERN

The accompanying ~~consolidated~~ unaudited condensed financial statements have been prepared assuming that the Company will continue as a going concern. For the ~~six~~nine months ended ~~January~~April 3130, 2024, the Company incurred a net loss, had an accumulated deficit, and experienced negative cash ~~flow~~flows from ~~operations~~operating activities. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. within one year after the date these financial statements are issued. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~The~~Management ~~Covid-19~~intends ~~pandemic presents~~to ~~novel~~address ~~challenges~~these ~~and~~conditions athrough ~~chaotic~~capital ~~business~~raising efforts, ~~environment~~related-party ~~globally.~~support, ~~The duration~~ and ~~intensity of~~ the ~~impact~~pursuit of ~~the~~suitable ~~Covid-19~~business toopportunities ~~business entities~~or ~~differ~~strategic ~~geographically~~transactions. ~~Covid-19~~However, ~~has~~there acan ~~limited~~be ~~impact~~no assurance onthat the Company’s ~~activities~~will ~~The~~be ~~impact~~successful onin ~~the~~these ~~Company’s result of operation and the financial statements was immaterial as of January 31, 2024~~efforts.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION.

The accompanying unaudited condensed financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note disclosures normally included in audited financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading.

In the opinion of management, the balance sheet as of July 31, 2023, which has been derived from audited financial statements, and these unaudited condensed financial statements reflect all normal and recurring adjustments considered necessary to state fairly the results for the periods presented. The results for the period ended January 31, 2024 are not necessarily indicative of the results to be expected for the entire fiscal year ending July 31, 2024 or for any future period.

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Table of Contents

~~These~~NOTE ~~unaudited~~3 ~~condensed~~– ~~financial~~BASIS ~~statements and~~OF ~~notes~~PRESENTATION ~~thereto~~AND ~~should~~SUMMARY beOF ~~read in conjunction with the Management’s Discussion and the audited financial statements and notes~~SIGNIFICANT ~~thereto~~ACCOUNTING ~~included in the Annual Report on Form 10-K for the year ended July 31, 2023.~~POLICIES

~~Fiscal~~The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), the instructions to Form 10-Q, and Rule 10-01 of Regulation S-X. Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation of the interim financial statements have been included. The results of operations for the three and nine months ended April 30, 2024 are not necessarily indicative of the results that may be expected for the fiscal year ~~end~~ending July 31, 2024 or for any future interim period.

~~The~~These unaudited condensed financial statements should be read in conjunction with the Company’s ~~year~~Annual Report on Form 10-~~end~~K isfor the fiscal year ended July ~~31st~~31, 2023.

The Company’s fiscal year end is July 31.

Use of Estimates

The preparation of financial statements in conformity with ~~generally accepted~~GAAP ~~accounting principles~~ requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, ~~and~~as well as the reported ~~amount~~amounts of ~~revenues and~~ expenses during the reporting period. Actual results could differ from those estimates.

Income Taxes

Income taxes are ~~computed~~accounted for using the asset and liability method. ~~Under~~ ~~the~~Under ~~asset~~this ~~and liability~~ method, deferred ~~income~~ tax assets and liabilities are ~~determined~~recognized ~~based~~for on the ~~differences~~expected future tax consequences attributable to differences between the financial ~~reporting~~ ~~and~~statement ~~tax~~carrying ~~bases~~amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using ~~the currently~~ enacted tax rates ~~and~~expected ~~laws~~to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is ~~provided~~established ~~for~~when ~~the~~necessary ~~amount~~to ofreduce deferred tax assets ~~that,~~to ~~based~~the ~~on available evidence, are not~~ amount expected to be realized.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. ~~The~~with ~~core~~Customers. ~~principle~~Under of ASC 606, ~~is that an entity recognizes~~ revenue tois ~~depict~~recognized ~~the~~when ~~transfer~~control of promised goods or services is transferred to customers in an amount that reflects the consideration to which the ~~entity~~Company expects to be entitled in exchange for those goods or services. An ~~entity~~As ~~recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s)~~of ~~with~~April a30, ~~customer~~2024, ~~Step 2: Identify~~ the ~~performance~~Company ~~obligations~~had innot ~~the~~commenced ~~contract~~new ~~Step~~business 3:operations ~~Determine~~and ~~the~~did ~~transaction~~not ~~price~~recognize ~~Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize~~ revenue ~~when~~during ~~(or as)~~ the ~~entity~~three ~~satisfies~~and anine ~~performance~~months then ~~obligation~~ended.

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Cash and Cash Equivalents

~~Cash~~The ~~and~~Company ~~cash~~considers ~~equivalents consist of~~ all ~~cash balances and~~ highly liquid investments with ~~original~~the original maturities of three months or less to be cash equivalents. ~~Because~~The ofCompany ~~short~~had ~~maturity~~$8,846 in cash and equivalents as of ~~these~~April ~~investments~~30, ~~the~~2024 ~~carrying~~and ~~amounts~~$1,302 ~~approximate~~as ~~their~~of ~~fair~~July ~~values~~31, 2023.

Concentration of Credit Risk

The Company ismaintains ~~exposed~~its tocash ~~credit risk~~ in ~~the~~bank ~~normal course~~deposit ofaccounts ~~business~~which, ~~primarily~~at ~~related~~times, may toexceed ~~cash~~federally ~~and cash equivalents. The cash is deposited in the institution~~ insured ~~by the Federal Deposit Insurance Corporation (FDIC)~~limits. The Company has not experienced any losses inon such accounts.

Leases

The Company determines ifwhether an arrangement iscontains a lease at inception. Right-of-use ~~Operating~~assets ~~leases~~and lease liabilities are ~~included~~recognized infor ~~operating~~leases with terms greater than twelve months based on the present value of lease payments over the lease term. The Company does not recognize right-of-use ~~(“ROU”)~~ assets ~~and~~or ~~operating~~ lease liabilities in ~~the~~for ~~balance~~short-term ~~sheets~~leases. ~~Finance~~As of ~~leases~~April ~~are~~30, ~~included~~2024, inthe ~~finance~~Company ~~lease~~had ~~ROU~~no ~~assets~~material ~~and finance~~ lease ~~liabilities~~arrangements inrequiring ~~the~~recognition ~~balance~~under ~~sheets~~ASC 842.

~~ROU~~Foreign ~~assets~~Currency represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities recognized at January 31, 2024 and July 31, 2023 based on the present value of lease payments over the lease term discounted using the rate implicit in the lease. In cases where the implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Lease expense for lease payments is recognized on a straight-line basis over the lease term.Translation

Prior to the cessation and transfer of its former China subsidiaries, the financial statements of those subsidiaries were measured using the local currency, Renminbi (“RMB”), as the functional currency. The reporting currency of the Company ~~has~~is ~~elected~~the ~~not~~United toStates ~~recognize~~dollar ~~operating~~(“USD”). ~~lease~~In ~~ROU~~connection ~~assets~~with the cessation of the China operations in June 2023 and ~~liabilities~~the ~~arising~~subsequent ~~from~~transfer ~~short-term~~of ~~leases~~Shanghai Clancy and its subsidiary effective June 30, 2023, the Company no longer had active foreign operations as of April 30, 2024. Accordingly, no foreign currency translation adjustment was recorded for the three and nine months ended April 30, 2024.

~~Reporting~~Basic ~~Currency~~ and ~~Translation~~Diluted Net Loss Per Share

~~The~~Basic ~~financial~~net ~~statements~~loss ofper ~~the~~share ~~Company’s~~is ~~foreign~~computed ~~subsidiaries~~by dividing net loss attributable ~~are~~to ~~measured~~common ~~using~~stockholders by the ~~local~~weighted ~~currency,~~average ~~Renminbi~~number ~~(“RMB”),~~of ascommon shares outstanding during the ~~functional~~period. ~~currency;~~Diluted ~~whereas~~net loss per share reflects the ~~functional~~potential ~~currency~~dilution ofthat ~~Brilliant~~could occur if securities or other contracts to issue common stock were exercised or converted into common Nstock.~~E.V~~ ~~Corp.~~Diluted ~~(formerly~~net ~~Clancy~~loss ~~Corp.)and~~per ~~reporting~~share ~~currency~~is ofthe same as basic net loss per share for the ~~Company~~periods ispresented because any potentially dilutive instruments would be anti-dilutive. As of April 30, 2024 and July 31, 2023, the ~~United~~Company ~~States~~had ~~dollar~~no ~~(“USD”~~potentially ordilutive ~~“$”)~~securities outstanding.

~~F-6~~Comprehensive Loss

~~Table~~The ofCompany ~~Contents~~ follows ASC 220, Comprehensive Income. Comprehensive loss includes all changes in equity during a period except those resulting from investments by and distributions to stockholders. For the three and nine months ended April 30, 2024, comprehensive loss was equal to net loss.

The Company has discontinued operations in China where the local currency of RMB was used to prepare the financial statements which were translated into the Company’s reporting currency, U.S. dollars. The local currency of RMB is the functional currency for the discontinued operations outside the United States. Changes in the exchange rates between this currency and the Company’s reporting currency, are partially responsible for some of the periodic changes in the consolidated financial statements. Assets and liabilities of the Company’s foreign operations are translated into U.S. dollars at the spot rate in effect at the applicable reporting date. Revenues and expenses of the Company’s foreign discontinued operations are translated at the average exchange rate during the applicable period. The resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive income (loss) in stockholders’ deficit. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency different from the functional currency of the applicable entity are recorded in general and administrative expense in the period in which they occur. For the six months ended January 31, 2024 and 2023 there were no realized or unrealized transaction gains and losses generated by transactions denominated in a currency different from the functional currency of the applicable entities.

The exchange rates used to translate amounts in RMB to USD for the purposes of preparing the financial statements were as follows:

Schedule of exchange rates
	January 31, 2024			January 31, 2023
Period end USD: RMB exchange rate		N/A	*		6.76
Average USD: RMB exchange rate		N/A	*		7.01

*The Company discontinued its operations in China in June 2023.

Foreign Operations

All of the Company’s discontinued operations and assets are located in Beijing China. The Company may be adversely affected by possible political or economic events in this country. The effect of these factors cannot be accurately predicted.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of January 31, 2024, and July 31, 2023, there were no potentially dilutive equity instruments issued or outstanding.

Comprehensive Income

The Company follows Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”) 220, “Comprehensive Income,” in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of certain financial information that historically has not been recognized in the calculation of net income. The Company has one item of other comprehensive income, consisting of a foreign translation adjustment; however, there is no such a translation adjustment for the six months ended January 31, 2024, and the translation adjust was immaterial for the six months ended January 31, 2023.

Financial Instruments

The carrying ~~value~~amounts of ~~the Company’s short-term~~ financial instruments, such as ~~accounts~~cash, accounts payable, ~~and~~accrued ~~advances~~liabilities, ~~approximates~~and ~~their~~advances approximate fair ~~values~~value because of ~~their~~the short-term ~~maturities~~nature of those instruments.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recently Adopted Accounting Pronouncements

As of January 31, 2024, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s consolidated financial statements.

NOTE 4 – DISCONTINUED OPERATIONS

In June 2023, the Company's former major shareholder and sole director Mr. Xiangying Meng along with other shareholders, entered into a stock purchase agreement (SPA) with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Company's CEO. Due to the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries in June 2023.

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Table of Contents

~~The~~Recently ~~following~~Adopted ~~table~~Accounting ~~presents the components of discontinued operations in relation to the China subsidiaries reported in the statements of operations:~~Pronouncements

Schedule of components of discontinued operations
	Six Months Ended Jan 31,					Three Months Ended Jan 31,
	2024		2023			2024		2023
Net sales
Operating costs and expenses		-		133,070			-		66,733
Income (loss) from operations before other income taxes		-		(133,070	)		-		(66,733	)
Other income (loss)		-		22			-		9
Income (loss) before income taxes		-		(133,048	)		-		(66,724	)
Income tax		-		-			-		-
Income (loss) from discontinued operations		-		(133,048	)		-		(66,724	)
Comprehensive income statement
Net income (loss) from discontinued operations		-		(133,048	)		-		(66,724	)
Foreign currency translation gain (loss)		-		(4,039	)		-		(27,194	)
Total comprehensive income (loss) from discontinued operations		-		(137,087	)		-		(93,918	)

Management has reviewed recently issued accounting pronouncements and determined that there are no recently issued accounting standards not yet adopted that are expected to have a material effect on the Company’s financial statements.

No Material Changes in Significant Accounting Policies

There have been no material changes to the Company’s significant accounting policies from those disclosed in the Company’s Quarterly Report on Form 10-Q for the quarter ended January 31, 2024.

NOTE 4 – DISCONTINUED OPERATIONS

In June 2023, in connection with a change in control of the Company pursuant to a stock purchase agreement, the Company ceased the operations of its China subsidiaries. In October 2023, the Company, Shanghai Clancy Enterprise Management Co., Ltd. and Hongshan Yuanda Limited entered into an agreement pursuant to which all of the Company’s rights, title and interest in and to Shanghai Clancy, including its ownership of Beijing Clancy Information Technology Co., Ltd., were transferred to Hongshan Yuanda Limited, effective as of June 30, 2023.

As of April 30, 2024, the Company had no continuing operations in China.

NOTE 5 – COMMITMENTS AND CONTINGENCIES

OnThere ~~October~~have ~~19,~~been ~~2017~~no ~~the~~material ~~Company~~changes ~~entered~~to ~~into~~the aCompany’s ~~five-year~~commitments ~~rental~~and ~~agreement~~contingencies ~~for~~from athose ~~$540~~disclosed ~~monthly~~in ~~fee,~~the ~~starting~~Company’s Annual Report on ~~November~~Form 1,10-K ~~2017.~~for ~~Leased~~the ~~Premise~~fiscal ~~with~~year ~~the~~ended ~~area~~July 31, 2023. As of 74April ~~square~~30, ~~meters~~2024, isthe ~~located at~~Company 8had ~~Stasinou~~no ~~Ave,~~ongoing ~~Lefkosia~~lease ~~1060,~~right-of-use assets ~~Nicosia,~~or ~~Cyprus~~lease liabilities.

Due to the adoption of the new lease standard under the optional transition method which allows the entity to apply the new lease standard at the adoption date, the Company has capitalized the present value of the minimum lease payments commencing August 1, 2019, using an estimated incremental borrowing rate of 6%. The minimum lease payments do not include common area annual expenses which are considered to be non-lease components.

Because of the ownership change in June 2019, the Company did not use the premise anymore and no payments were made. But the Company adopted ASC 842 accounting for leases and continued to accumulated lease liabilities up to the quarter ended July 31, 2023. Due to the ownership change and pursuant to the SPA, the former major shareholder assumed the accumulated lease liabilities of $21,060.

On May 26, 2020, the Company entered into a three-year rental agreement for a 32,000 RMB per month. The office is located on the second floor of BYD 4S shop, No 56, Dongsihuan South Road, Chaoyang District, Beijing. In May 2020, the Company paid 480,000RMB ($67,306) including the first year rent of 384,000 RMB ($53,845) and three month rent of 96,000 RMB ($13,461) as the security deposit. In May 2021, the Company paid 384,000 RMB ($60,300) for the second year. In June 2022, the Company paid 384,000 RMB ($59,170) for the third and final year. Due to the adoption of the new lease standard under the optional transition method which allows the entity to apply the new lease standard at the adoption date, the Company has capitalized the present value of the minimum lease payments commencing August 1, 2019, using an estimated incremental borrowing rate of 6%. The minimum lease payments do not include common area annual expenses which are considered to be non-lease components.

Total lease expense under operating leases for the three and six months ended January 31, 2024 and 2023 were $0 and $21,060, respectively.

As of January 31, 2024 and July 31, 2023, both leases ended and there were no lease Right of Use assets.

NOTE 6 – RELATED PARTY TRANSACTIONS

~~The~~During ~~Company’s former major shareholder and now Chief Financial Officer has been funding~~ the ~~Company~~nine ~~for its operations on an as needed basis. For the six~~ months ended ~~January 31~~April 30, ~~2023~~2024, the Company’s ~~received~~Chief Financial ~~$161,314,~~Officer ~~including~~advanced $4044,~~085~~763 ~~for~~to the ~~continuing~~Company ~~operations and $121,229~~ for ~~the~~working ~~discontinued~~capital ~~operations. During the six months ended January 31, 2024, the former major shareholder~~ and ~~now~~operating ~~Chief Financial Officer loaned the Company $28,263~~expenses. As of ~~January~~April 3130, 2024 and July 31, 2023, the ~~Company~~amounts ~~owed~~due to the ~~former major shareholder and now~~ Chief Financial Officer were $3249,~~645~~145 and $4,382, respectively. ~~This~~These ~~loan~~advances iswere unsecured, non-interest bearing , and due on demand.

NOTE 7 – INCOME TAXES

The Company accounts for income taxes in accordance with ASC 740, Income Taxes. As of April 30, 2024, management believes that it is more likely than not that the Company’s deferred tax assets, if any, will not be realized, and accordingly a full valuation allowance has been recorded against such deferred tax assets. The Company did not record a material income tax provision for the period.

NOTE 8 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date the financial statements were available to be issued. Based on this evaluation, the Company has determined that there were no material subsequent events requiring recognition or disclosure in these financial statements, except as disclosed elsewhere in this Quarterly Report on Form 10-Q.

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NOTE 7 - RESEARCH AND DEVELOPMENT EXPENSE

The Company incurred significant expenses in research and development (R&D). For the six months ended January 31, 2024 and 2023, the R&D expenses were $0 and $41,534, respectively.

NOTE 8 – GENERAL AND ADMINISTRATIVE EXPENSES (G&A)

The general and administrative expenses contain the following – continuing operations:

Schedule of general and administrative expenses
	For six months ended Jan 31				For three months ended Jan 31
Description	2024		2023		2024		2023
Payroll and payroll tax expenses
Professional fees		23,230		25,200		11,000		3,200
Lease expenses		-		1,620		-		-
Other G&A		3,005		3,200		2,018		(78	)
Total		26,235		30,020		13,018		3,122

The general and administrative expenses contain the following – discontinued operations:

	For six months ended Jan 31				For three months ended Jan 31
Description	2024		2023		2024		2023
Payroll and payroll tax expenses		-		63,789		-		37,523
Professional fees		-		-		-		-
Lease expenses		-		27,384		-		13,778
Other G&A		-		333		-		293
Total		-		91,506		-		51,594

NOTE 9 – INCOME TAXES

The Company utilizes the asset and liability method of accounting for income taxes in accordance with FASB ASC 740, “Income Taxes”. Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current period and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets also include the prior years’ net operating losses (“NOL”) carried forward. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

The Company is subject to income taxes by entity on income arising in or derived from the tax jurisdiction in which each entity is domiciled. The Company’s PRC subsidiaries file their income tax returns online with PRC tax authorities. The Company conducts all of its businesses through its subsidiaries and affiliated entities, principally in the PRC.

(A) United States (“US”)

The Company’s US parent company was incorporated in the US and is subject to U.S. income tax rate of 21% and files U.S. federal income tax return. As of January 31, 2024, the US entity had net operating loss carry forwards for income tax purpose of $299,073. The ultimate realization of deferred tax assets is dependent upon the Company’s future generation of taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets due to the Company’s US parent company’s limited operating history and continuous loss, and has therefore established a full valuation allowance as of January 31, 2024.

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Table of Contents

(B) PRC

The Company’s wholly owned Chinese subsidiary Shanghai Clancy is a wholly foreign-owned entity (“WFOE”). Shanghai Clancy had no business activity from inception through July 31, 2022. The Company’s second tier WOFE subsidiary, Beijing Clancy, is subject to the reduced PRC income tax rate as follows as per Caishui (2019) No. 13 issued by General Administration of Taxation, Ministry of Finance of PRC in January 2019: if the annual taxable income of small enterprises does not exceed RMB 1 million ($152,000), only 25% of such taxable income is required for paying the income tax at an income tax rate of 20% (equivalent to 5% of the total taxable income); if the annual taxable income of small enterprises is between RMB 1 million ($152,000) and RMB 3 million ($456,000), only 50% of such taxable income is required for paying the income tax at an income tax rate of 20% (equivalent to 10% of the total taxable income). This tax-reduced policy is effective for the period from January 1, 2019 through December 31, 2022. Beijing Clancy did not have taxable income for year ending July 31, 2023. Tax losses of the operating subsidiaries of the Company may be carried forward for five years in China.

Due to the discontinuation of the Chinese subsidiaries, the NOL does not have any impact to the Company as of January 31, 2024.

NOTE 10 - SHARES ISSUED FOR EQUITY FINANCING

In December 2020, the Company issued 150,000,000 shares of common stock of the Company to five individuals including the Company’s CEO, at $0.002 per share. The Company received proceeds of $300,000 from this private placement. As of January 31, 2024 and July 31, 2023, the shares issued and outstanding were 153,105,464.

NOTE 11 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date of filing the financial statements with the Securities and Exchange Commission, the date the financial statements were available to be issued. Management is not aware of any reportable events that occurred subsequent to the balance sheet date up to the date of filing this report.

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

The following discussion and analysis should be read in conjunction with the unaudited condensed financial statements and related notes included elsewhere in this Quarterly Report on Form 10-Q and the Company’s Annual Report on Form 10-K for the fiscal year ended July 31, 2023.

Forward-Looking Statements

~~Certain~~This ~~statements~~Quarterly ~~made in~~Report ~~this quarterly report~~ on Form 10-Q ~~are~~contains “forward-looking statements” within ~~in regard to~~ the ~~plans~~meaning ~~and objectives~~ of ~~management for~~Section ~~future~~27A ~~operations.~~of ~~Such~~the ~~statements~~Securities ~~involve~~Act ~~known~~of ~~and~~1933, ~~unknown~~as ~~risks~~amended, ~~uncertainties~~ and ~~other~~Section ~~factors~~21E ~~that may cause actual results, performance or achievements~~ of the ~~registrant~~Securities toExchange beAct ~~materially~~of ~~different from any future results~~1934, ~~performance or achievements expressed~~as ~~or implied by such forward-looking statements~~amended. ~~The forward~~Forward-looking statements ~~included~~generally ~~herein~~relate ~~are~~to ~~based~~future onevents ~~current~~or ~~expectations~~the ~~that involve numerous risks and uncertainties. The~~ Company’s ~~plans~~future ~~and~~financial ~~objectives~~or ~~are~~operating ~~based,~~performance. In insome ~~part~~cases, onyou ~~assumptions~~can ~~involving~~identify ~~the~~forward-looking ~~continued expansion~~statements ofbecause ~~business.~~they ~~Assumptions~~contain ~~relating~~words tosuch ~~the~~as ~~foregoing~~“may,” ~~involve~~“should,” “expects,” ~~judgments~~“plans,” ~~with respect to~~“anticipates,” ~~among other things~~“could,” ~~future economic~~“intends,” ~~competitive~~“target,” ~~and~~“projects,” ~~market conditions and future business decisions~~“contemplates,” ~~all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company~~ “believes ~~its assumptions underlying the forward-looking statements are reasonable~~, ~~any~~” ~~of the assumptions could prove inaccurate and~~“estimates,” ~~therefore~~“predicts,” ~~there can be no assurance the forward-looking statements included in this~~“potential,” ~~quarterly~~or ~~report~~“continue,” ~~will~~or ~~prove to be accurate. In light of~~ the ~~significant~~negative ~~uncertainties inherent in the forward-looking statements included herein, the inclusion~~ of ~~such~~these ~~information~~words ~~should~~or ~~not~~other besimilar ~~regarded~~terms ~~as a representation by the registrant~~ or ~~any~~expressions ~~other person~~ that concern the ~~objectives~~Company’s expectations, ~~and~~strategy, plans, ofor ~~the registrant will be achieved~~intentions.

~~Substantial~~These ~~risks~~forward-looking ~~exist with~~statements ~~respect~~include, tobut anare ~~investment~~not inlimited to, statements regarding the Company.’s ~~These~~ability ~~risks~~to ~~include~~continue ~~but~~as ~~are~~a ~~not~~going ~~limited~~concern, toraise additional capital, ~~those~~identify ~~factors~~and ~~discussed~~complete ina ~~our~~business ~~Annual~~combination, acquisition, ~~Report~~or other strategic transaction, develop business operations, and achieve profitability. Forward-looking statements are based on ~~Form~~management’s ~~10-K~~current ~~for~~expectations, ~~the~~assumptions, ~~fiscal~~and ~~year~~beliefs ~~ended~~and ~~July~~are 31subject to a number of risks, ~~2023~~uncertainties, ~~filed~~and ~~with~~changes in ~~the~~circumstances ~~Securities~~that are difficult to predict and ~~Exchange~~are ~~Commission~~often ~~(“Commission”)~~outside ~~on November~~the ~~14,~~Company’s ~~2023~~control. ~~More~~Actual ~~broadly,~~results may differ materially from those expressed or implied by these forward-looking statements due to a variety of factors, ~~include~~including, but ~~are~~ not limited to: , the Company’s limited operating history, lack of revenues, need for additional financing, ability to maintain compliance with its reporting obligations, and ability to identify and execute a suitable strategic transaction.

●The WeCompany ~~have~~undertakes ~~incurred~~no ~~significant~~obligation ~~losses and expect~~ to ~~incur~~update ~~future~~any ~~losses;~~forward-looking statements ●to ~~Our~~reflect ~~current~~events ~~financial~~or ~~condition~~circumstances ~~and~~after ~~immediate need for capital; ● Potential significant dilution resulting from~~ the ~~issuance~~date of ~~new~~this ~~securities~~Quarterly ~~for~~Report ~~any~~on ~~funding~~Form 10-Q, ~~debt~~except ~~conversion~~as orrequired ~~any~~by ~~business combination; and ● We are a “penny stock” company~~law.

~~-2-~~ Overview

~~Table~~The Company had no operating revenue during the three and nine months ended April 30, 2024. In June 2023, in connection with a change in control, the Company ceased the operations of ~~Contents~~ its China subsidiaries, and effective June 30, 2023, the Company’s interests in those subsidiaries were transferred to a third party. As of April 30, 2024, the Company had not commenced any new business operations and remained a shell company, with no or only nominal operations and nominal assets other than cash. The Company is evaluating potential business opportunities, but as of April 30, 2024 had not entered into any transaction that resulted in a change in its shell company status.

Description of Business

Brilliant N.E.V. Corp. (formerly Clancy Corp.) (“The Company”) was incorporated on March 22, 2016 under the laws of the State of Nevada, USA. The Company initially was formed for the purpose of producing and selling handcrafted soaps.

On April 13, 2020, the Company registered Shanghai Clancy Enterprise Management Co., Ltd. (Shanghai Clancy) as a wholly foreign-owned entity and as a wholly owned subsidiary in Shanghai, China. Shanghai Clancy had no business activity from inception through June 30, 2023. On April 24, 2020, Shanghai Clancy registered Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy) in Beijing as its wholly-owned subsidiary and a second tier subsidiary of the Company.

From August 1, 2020 to April 30, 2021, the Company business centered on providing IT services to a small number of clients. In May 2021, the Company ceased its IT services and re-focused its operations to provide marketing services to small and median sized businesses. Clancy was a product marketing consulting firm that provides product marketing consulting services to clients. The Company developed marketing programs and strategies in line with customer needs. Our marketing programs was designed to provide clients with detailed analysis on the market data in their industry, including historical data. We also assisted clients expand their marketing communication channels including but not limited to advertisements in the business journals, electronical communication tools such as WeChat marketing programs, etc. We charge an agreed upon fee based on technical difficulties and the marketing reach of the programs. During the fourth quarter of fiscal 2022, we terminated this business.

In June 2023, the Company's former major shareholder and sole director Mr. Xiangying Meng, entered into a stock purchase agreement (SPA) with Mr. Guangzhe Su. Pursuant to the SPA, Mr. Guangzhe Su became the major shareholder and the Company's CEO. Due to the ownership change and pursuant to the SPA, the Company ceased the operations of its China subsidiaries.

In October 2023, the Company, Shanghai Clancy, and Hongshan Yuanda Limited (a company owned by Mr. Meng, the current Chief Financial Officer of the Company) entered an agreement to assign, transfer and convey all of its rights, titles and interest in and to Shanghai Clancy, along with its ownership of Beijing Clancy, to Hongshan Yuanda Limited. The effective date of this transfer is June 30, 2023. As of the date of transfer, Shanghai Clancy had no operations and no assets and all liabilities were assigned to the transferee.

Results of Operations

~~Revenues.~~Three Months Ended April 30, 2024 Compared to Three Months Ended April 30, 2023

~~For the~~The ~~three~~Company ~~months~~did ~~and~~not ~~six~~generate ~~ended~~any ~~January~~revenue ~~31,~~during ~~2024~~the ~~and~~three ~~2023~~months ended April 30, ~~the~~2024 ~~Company~~or ~~had~~April no30, ~~revenues~~2023.

~~Costs~~Operating expenses for the three months ended April 30, 2024 consisted primarily of ~~Revenues~~professional fees, filing and compliance costs, and other general and administrative expenses associated with maintaining the Company’s status as a public reporting company. Operating expenses for the comparable prior-year period included similar public company and administrative expenses, as well as expenses attributable to the Company’s former operations in China prior to the cessation and spin-off of those operations.

~~For the~~The ~~three~~Company ~~and~~reported ~~six~~a net loss of $9,781 for the three months ended April ~~January 31~~30, 2024, ~~and~~compared ~~2023~~to a net loss of $77,987 for the ~~Company~~three ~~had~~months noended ~~cost~~April of30, ~~goods~~2023. ~~sold~~The aschange wein ~~did~~net ~~not~~loss ~~have~~from ~~any~~period ~~revenues~~to ~~for~~period was primarily attributable to the cessation of the Company’s former China operations and changes in professional fees, compliance ~~respective~~costs, ~~periods.~~and other general and administrative expenses.

~~Operating Expenses~~5

For the three months ended January 31, 2024, the Company had total operating expenses of $13,018 consisting of $11,000 of professional fees and $2,018 of general and administrative expenses. For the three months ended January 31, 2023, the Company had total operating expenses of $69,854, including operating expenses of $3,122 from continuing operations and $66,717 from discontinued operations. The operating expenses of $3,122 from continuing operations consist of $3,200 professional fees, $0 of research and development and negative $78 (due to credit of $580 for filing fees) of general and administrative expenses. The operating expenses of $66,717 from discontinued operations consist of $0 of professional fees, $15,109 in research and development (R&D), $51,624 in general and administrative expenses including payroll and payroll tax expenses of $37,522.

For the six months ended January 31, 2024, the Company had total operating expenses of $26,235 consisting of $23,230 of professional fees and $3,005 of general and administrative expenses. For the six months ended January 31, 2023, the Company had total operating expenses of $163,090, including operating expenses of $30,020 from continuing operations and $133,069 from discontinued operations. The operating expenses of $30,020 from continuing operations consist of $25,200 professional fees, $0 of research and development and $4,820 of general and administrative expenses. The operating expenses of $133,069 from discontinued operations consist of $0 of professional fees, $41,534 in research and development (R&D), $91,505 in general and administrative expenses including payroll and payroll tax expenses of $63,789.

The decreases of $56,836 for the three months and $136,855 for the six months ended January 31, 2024 in operating expenses were due to the discontinuation of the Company's business in China in June 2023.

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Table of Contents

~~Net~~Nine ~~Loss~~Months Ended April 30, 2024 Compared to Nine Months Ended April 30, 2023

~~For~~The ~~the~~Company ~~three~~did ~~months~~not ~~ended January~~generate ~~31,~~any ~~2024~~revenue ~~and~~during ~~2023,~~ the ~~Company~~nine ~~had~~months ~~net~~ended April ~~losses~~30, of2024 ~~$13,018~~or ~~and~~April ~~$69~~30,~~845,~~ ~~respectively, for the reasons discussed above~~2023.

~~For~~Operating expenses for the ~~six~~nine months ended ~~January~~ 31April 30, 2024 consisted primarily of professional fees, filing and ~~2023~~compliance costs, and other general and administrative expenses associated with maintaining the Company’s ~~had~~public ~~net~~company ~~losses~~status. ofOperating ~~$26,235~~expenses for the comparable prior-year period included similar public company and administrative ~~$163~~costs,~~068,~~ ~~respectively,~~together ~~for~~with expenses associated with the ~~reasons~~Company’s ~~discussed~~former ~~above~~operations in China prior to the cessation and spin-off of those operations.

The Company reported a net loss of $36,015 for the nine months ended April 30, 2024, compared to a net loss of $241,055 for the nine months ended April 30, 2023. The change in net loss was primarily due to the cessation and spin-off of the Company’s former China operations and the Company’s continued incurrence of public company, compliance, and administrative expenses.

Liquidity and Capital Resources

~~The~~ As of April 30, 2024, the Company had cash and cash equivalents of $48,~~830~~846, ~~and~~compared to $1,302 inas ~~cash~~of ~~and~~July ~~cash~~31, ~~equivalents~~2023. asAs of ~~January~~April 3130, 2024, the Company had limited cash and ~~July~~working ~~31,~~capital ~~2023,~~and ~~respectively~~had not generated revenue from operations.

~~As of~~The ~~January~~accompanying ~~31,~~unaudited ~~2023~~condensed ~~and~~financial ~~July~~statements ~~31,~~have ~~2023,~~been prepared assuming the Company ~~had~~will ~~working~~continue ~~capital~~as ~~deficit~~a ofgoing ~~$31~~concern. The Company has incurred recurring losses,~~635~~ ~~and~~had $5an accumulated deficit,~~401,~~ and ~~respectively.~~experienced ~~The~~negative ~~increase~~cash inflows ~~working capital~~from ~~deficit~~operating ~~was~~activities. ~~due~~As toa ~~net~~result, ~~loss~~substantial ~~for~~doubt exists about the ~~current~~Company’s ~~period~~ability to continue as a going concern.

~~The~~Net cash used in operating activities during the nine months ended ~~Company~~April ~~can~~30, ~~provide~~2024 nowas ~~assurances~~$37,219 ~~that~~and itwas ~~can~~primarily ~~continue~~attributable to ~~satisfy~~the ~~its~~Company’s ~~cash~~net ~~requirements~~loss ~~for~~and atchanges ~~least~~in working capital. The Company did not have material investing activities during the ~~next~~period. ~~twelve~~Net cash provided by financing activities during the nine months ended April 30, 2024 was $44,763, consisting primarily of advances from the Company’s Chief Financial Officer or other related-party support used to fund the Company’s reporting, compliance, and administrative expenses.

The ~~following~~Company’s isability to continue as a ~~summary~~going ofconcern ~~the~~is ~~Company’s~~dependent ~~cash~~upon ~~flows~~its ~~from~~ability ~~operating~~to raise additional capital, obtain continued related-party support, reduce expenses, and ~~financing~~ultimately ~~activities~~achieve ~~for~~profitable operations through a business combination, acquisition, or other strategic transaction. There can be no assurance that the ~~six~~Company ~~months~~will be ~~ended~~successful ~~January~~in ~~31,~~obtaining ~~2024~~additional ~~and~~funding ~~2023:~~ or completing a transaction that generates operations.

	Six Months Ended January 31, 2024			Six Months Ended January 31, 2023
Net Cash Used From Operating Activities – Continuing Operations	$	(24,735	)	$	(29,418	)
Net Cash Used From Operating Activities – Discontinued Operations		-			(106,389	)
Net Cash Provided (adjustment) From Financing Activities – Continuing Operations	$	28,263		$	40,085
Net Cash Provided From Financing Activities – Discontinued Operations		-			121,229
Effect of exchange rate change on cash	$	-		$	507
Net Change in Cash	$	3,528		$	26,014

Going Concern

~~Operating~~The ~~Activities~~Company has incurred recurring losses and had limited cash resources as of April 30, 2024. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management intends to address these conditions through capital raising efforts, related-party support, and the pursuit of suitable business opportunities or strategic transactions. However, no assurance can be given that the Company will be successful in these efforts.

During the six months ended January 31, 2024, the Company had a net loss of $26,235 and after adjusting for increase of $1,679 in accounts payable and an decrease of $180 in prepaid expenses, resulted in net cash of $24,735 used from continuing operations. By comparison, during the six months ended January 31, 2023, the Company had used $135,807 in operating activities, $29,418 used in continuing operations and $106,389 used in discontinued operations.

Financing Activities

During the six months ended January 31, 2024, the Company received $28,263 of the advances from the related party. By comparison, during the six months ended January 31, 2023, the Company received $40,085 of proceeds from continuing operations and $121,229 from discontinued operations. The significant change in financing activities was due to the ownership change in June 2023 and the discontinuation of its China operations.

Our financial statements reflect the fact that we do not have sufficient revenue to cover expenses. We are at present under-capitalized. The Company is dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s yearend is July 31.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

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Table of Contents

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $4,830 in cash and equivalents as of January 31, 2024 and $1,302 as of July 31, 2023.

Depreciation, Amortization, and Capitalization

The Company records depreciation and amortization when appropriate using straight-line balance method over the estimated useful life of the assets. The Company establishes capitalization policy of its assets based on dollar amount that are more than $1,000 in value or if it’s estimated useful life exceeds one year. We estimate that the useful life of our equipment is 3 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property’s useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Fair Value of Financial Instruments

ASC topic 820 “Fair Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

Level 1:	defined as observable inputs such as quoted prices in active markets;
Level 2:	defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. The core principle of ASC 606 is that an entity recognizes 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. An entity recognizes revenue in accordance with that core principle by applying 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. Specifically, Section 606-10-50 requires an entity to provide information about: a. Revenue recognized from contracts with customers, including the disaggregation of revenue into appropriate categories; b. Contract balances, including the opening and closing balances of receivables, contract assets, and contract liabilities; c. Performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments, made in applying the requirements to those contracts.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of July 31, 2023, there were no potentially dilutive debt or equity instruments issued or outstanding.

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Table of Contents

Comprehensive Income

Comprehensive income is defined as all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the six months ended January 31, 2024, the comprehensive loss was $26,235, the same as that of the net loss which contains the foreign currency translation gain/loss of $0.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

Off-Balance Sheet Arrangements

~~The~~As of April 30, 2024, the Company ~~does~~did not have any off-balance sheet arrangements, as defined in Item 303 of Regulation S-K, that have had, or are reasonably likely to have, a current or future material effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures, or capital resources ~~that is material to investors~~.

~~Contractual Obligations~~6

AsTable ~~a “smaller reporting company” as defined by Rule 12b-2~~ of ~~the Exchange Act, the Company is not required to provide this information.~~Contents

~~Item~~Critical 3.Accounting ~~Quantitative~~Policies and ~~Qualitative Disclosures about Market Risk.~~Estimates

AsThe apreparation ~~“smaller~~of ~~reporting~~financial ~~company”~~statements in conformity with GAAP requires asmanagement ~~defined~~to bymake ~~Item~~estimates 10and ofassumptions ~~Regulation~~that Saffect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. There have been no material changes in the Company’s critical accounting policies and estimates from those disclosed in the Company’s Annual Report on Form 10-K for the fiscal year ended July 31, 2023 and the Company’s Quarterly isReport ~~not~~on ~~required~~Form to10-Q ~~provide~~for ~~information~~the ~~required~~quarter byended ~~this~~January ~~Item~~31, 2024.

Item 43. ~~Controls~~Quantitative and ~~Procedures.~~Qualitative Disclosures About Market Risk

~~Evaluation~~As a smaller reporting company, the Company is not required to provide ofthe ~~Disclosure~~information ~~Controls~~required ~~and~~by ~~Procedures~~this Item.

InItem connection with the preparation of this quarterly report, an evaluation was carried out by the Company’s management, with the participation of the principal executive officer and the principal financial officer, of the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act (“Exchange Act”) as of January 31, 20244. ~~Disclosure~~ ~~controls~~Controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission’s rules and forms, and that such information is accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.Procedures

~~Based~~Evaluation ~~on that evaluation, the Company’s management concluded, as~~ of ~~the~~Disclosure ~~end~~Controls ~~of the period covered by this report, that the Company’s disclosure controls~~ and procedures were not effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Commission’s rules and forms, and that such information was not accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.Procedures

Management, with the participation of the Company’s principal ~~Report~~executive onofficer ~~Internal~~and ~~Control~~principal ~~over~~financial ~~Financial~~officer, ~~Reporting~~evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) as of April 30, 2024. Disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company in the reports it files or submits under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission and that such information is accumulated and communicated to management, including the Company’s principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

~~Change~~Based on this evaluation, the Company’s principal executive officer and principal financial officer concluded that the Company’s disclosure controls and procedures were not effective as of April 30, 2024 because of material weaknesses in ~~Internal~~the ~~Control~~Company’s internal control over ~~Financial~~financial ~~Reporting~~reporting. These material weaknesses included a lack of sufficient personnel with appropriate accounting and financial reporting expertise, inadequate segregation of duties, and limited written policies and procedures necessary to achieve complete, accurate and timely financial reporting.

~~During~~Changes ~~the quarter ended January 31, 2024, there has been no changes~~ in ~~internal~~Internal ~~control~~Control over ~~financial~~Financial ~~reporting that has materially affected or is reasonably likely to materially affect our internal control over financial reporting.~~Reporting

~~-6-~~ There were no changes in the Company’s internal control over financial reporting during the quarter ended April 30, 2024 that materially affected, or were reasonably likely to materially affect, the Company’s internal control over financial reporting.

~~Table of Contents~~ 7

~~PART~~Table IIof ~~- OTHER INFORMATION~~Contents

~~Item~~PART 1.II ~~Legal~~– ~~Proceedings.~~OTHER INFORMATION

~~There~~Item ~~are~~1. ~~presently~~Legal no material pending legal proceedings to which the Company, any executive officer, any owner of record or beneficially of more than five percent of any class of voting securities is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.Proceedings

~~Item~~There ~~1A.~~are ~~Risk~~no ~~Factors~~material pending legal proceedings to which the Company is a party, and to the knowledge of management, no such proceedings are threatened against the Company, except as previously disclosed in the Company’s filings with the Securities and Exchange Commission.

~~As a “smaller reporting company” as defined by~~ Item 101A. ofRisk ~~Regulation S-K, the Company is not required to provide information required by this Item.~~Factors

~~Item~~As 2.a ~~Unregistered~~smaller ~~Sale~~reporting ofcompany, ~~Equity~~the ~~Securities~~Company ~~and~~is ~~Use~~not ofrequired ~~Proceeds~~to provide the information required by this Item.

~~None~~Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

~~Item 3~~None. ~~Defaults Upon Senior Securities.~~

~~None~~Item 3. Defaults Upon Senior Securities

~~Item 4~~None. ~~Mine Safety Disclosures.~~

~~Not~~Item ~~applicable to~~4. ~~our~~Mine ~~Company.~~Safety Disclosures

~~Item~~Not 5applicable. ~~Other Information.~~

~~None~~Item 5. Other Information

During the quarter ended April 30, 2024, none of the Company’s directors or officers adopted or terminated any Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement, as such terms are defined in Item 6.408 ~~Exhibits~~of Regulation S-K.

Exhibit		Description
31.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
32.1		Certification of the Company’s Principal Executive Officer and Principal Financial pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+
101.INS		XBRL INSTANCE DOCUMENT*
101.SCH		XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT*
101.CAL		XBRL TAXONOMY CALCULATION LINKBASE DOCUMENT*
101.DEF		XBRL TAXONOMY DEFINITION LINKBASE DOCUMENT*
101.LAB		XBRL TAXONOMY LABEL LINKBASE DOCUMENT*
101.PRE		XBRL TAXONOMY PRESENTATION LINKBASE DOCUMENT*

Item 6. Exhibits

+ In accordance with SEC Release 33-8238, Exhibit 32.1 is being furnished and not filed.

Exhibit		Description
31.1		Certification of Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*
31.2		Certification of Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*
32.1		Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**
32.2		Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**

* Filed herewith.

~~-7-~~ ** Furnished herewith.

~~Table of Contents~~ 8

~~SIGNATURES~~Table of Contents

~~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.~~SIGNATURES

Date: March __, 2024	BRILLIANT N.E.V. CORP.
	/s/ Xiangying Meng
	Xiangying Meng Chief Financial Officer

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: April 8- , 2026

BRILLIANT N.E.V. CORP.

(Registrant)

By:	/s/ Guangze Su
Name: Guangze Su
Title: Chief Executive Officer
(Principal Executive Officer)

By:	/s/ Xiangying Meng
Name: Xiangying Meng
Title: Chief Financial Officer
(Principal Financial Officer)

Filing Compare · BRILLIANT N.E.V. CORP.