Nano Mobile Healthcare, Inc.: changes auditor; audit completed by AOGB

What happened

• The filing reports that on Sep 25, 2026 the board approved the engagement of AOGB CPA Limited, Hong Kong (PCAOB ID No. 7020), as the company’s independent registered public accounting firm (Item 4.01).
• The filing reports that on Oct 20, 2026 AOGB completed its audit and issued its Report of Independent Registered Public Accounting Firm dated Oct 20, 2026 covering the balance sheets as of Dec 31, 2025 and Dec 31, 2024 and the related statements for the two-year period ended Dec 31, 2025 (Item 8.01).

Key details

• AOGB expressed the opinion that the financial statements present fairly, in all material respects, the company’s financial position as of Dec 31, 2025 and Dec 31, 2024, and the results of operations and cash flows for the two-year period ended Dec 31, 2025, in conformity with U.S. GAAP.
• AOGB’s report includes an explanatory paragraph stating that continuing operating losses, cash outflows from operating activities, net current liabilities and net liabilities raise substantial doubt about the company’s ability to continue as a going concern; management’s plans are described in Note 3 to the financial statements.
• As of Dec 31, 2025 the company had total assets of $2,210 (all cash), total liabilities of $53,901 (including $4,203 of short-term borrowings and a $49,698 non-interest-bearing convertible note) and total stockholders’ deficit of $51,691. The company reported no revenue for the years ended Dec 31, 2025 and Dec 31, 2024 and net losses of $4,043 and $6,803, respectively.
• The notes describe post-Dec 31, 2025 events including reassignment and reissuance of the convertible indebtedness, the sale on Jul 29, 2026 by Opportunity Zones Capital LLC of 50,000,000 shares of Special 2021 Series A Preferred Stock to Mr. Cheng Chung Sing, and a share exchange and acquisition agreement with Neptune Engineering (Marine) Limited that had not been completed as of the report date.

Why it may matter

• The filing reports Item 4.01 (change in certifying accountant) and Item 8.01 (other events: completion of audit and the auditor’s going concern explanatory paragraph).
• The filing says the audited financial statements and the auditor’s report are filed as Exhibit 99.1 to the Form 8-K. This filing does not show why the insider traded or why the company acted.