Financial Analysis

NOTE 15 RISKS, COMMITMENTS AND CONTINGENCIES Litigations and claims To the best of the Companys knowledge and based on information available as of March 31, 2026, the Company is not involved in any material claims or legal actions arising from the ordinary course of business. However, the Company is exposed to various risks and uncertainties that could potentially result in litigation or claims in the future. The Company continuously evaluates these contingencies and will adjust its disclosures as necessary. Concentration Risks For the years ended March 31, 2025, the Company derived 100 % of its revenue from a single customer. Additionally, the Company has only one supplier for its primary service. For the years ended March 31, 2026, the Company derived 50.6 % and 18.4 % of its revenue from two customers. Additionally, the Company purchased 74.1 % from one supplier for its purchased goods. The Company is economically dependent on limited customer and supplier, and the loss of its relationship with the customer and supplier could have a material adverse effect on its financial condition, results of operations, and cash flows. …

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The Company disaggregates its revenue by major revenue streams, as the Company believes this disaggregation best depicts how the nature, amount, timing and uncertainty of the revenue and cash flows are affected by economic factors. SCHEDULE OF DISAGGREGATION OF REVENUES 2026 2025 Years ended March 31, 2026 2025 Sales of goods (Health and beauty products) $ 180,950 $ - Technical operation support and maintenance services 711,607 817,898 Offline physical therapy services 141,828 - Total $ 1,034,385 $ 817,898

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NOTE 11 INCOME TAX The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. United States Net operation losses (NOLs) can carry forward indefinitely up to offset 80% of taxable income after CARES Act effect on December 31, 2017. As of March 31, 2026, deferred tax assets resulted from NOLs of approximately $ 302,000 , respectively. The deferred tax asset has been fully reserved by a valuation allowance as the Company believes it is more likely than not that it will not realize the benefits. Hong Kong Companies incorporated in Hong Kong are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate is 16.5 % on its taxable income generated from operations in Hong Kong. The Company did not make any provisions for Hong Kong profit tax as there were no assessable profits derived from or earned in Hong Kong since inception. Additionally, payments of div …

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NOTE 14 LEASES The Company has various operating leases for its office space and retail space. Operating lease right-of-use assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. The discount rate used to calculate the present value is incremental borrowing rate or, if available, the rate implicit in the lease. The Company determines the incremental borrowing rate for each leases based primarily on its lease term. Certain lease agreements may include renewal options that are exercisable at the Companys discretion. The Company includes renewal periods in the lease term when it is reasonably certain that the renewal option will be exercised. For leases where the renewal is not reasonably certain, the extension options are excluded from the measurement of lease liabilities and right-of-use assets. The lease term used reflects only the non-cancellable period and any renewal options that the Company is reasonably certain to exercise. Operating lease expenses were $ 412,352 and $ 330,671 for the years ended March 31, 2026 and 2025, respectively. The Company did not have short-term leases or subleases for the years ended March 31, 2026 and 2025. Lease payments are fixed and increase annually according to the stated terms in the lease agreements. The Company does not have any variable lease payments. The components of lease expense and supplemental cash flow information related to leases for the period are as f …

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NOTE 9 LOANS PAYABLE AND NOTES PAYABLE Promissory Notes and Related Party Assignments On December 31, 2024, the Company entered into promissory note agreements amending the terms of certain existing loan arrangements with a third-party outstanding balances of CNY 3,931,167 (approximately $ 538,568 ) and CNY 2,096,172 (approximately $ 287,174 ), including an extension of the maturity date to December 31, 2029 . As a result of these amendments, the outstanding balances were reclassified from Loans Payable to Notes Payable. These notes were unsecured, non-interest-bearing, and had a stated maturity date of December 31, 2029. On March 24, 2025, the Company borrowed CNY 2,800,000 (approximately $ 386,042 ) from another unrelated third party pursuant to a loan agreement. The loan was unsecured, non-interest-bearing, and had a stated maturity date of December 9, 2027 . On March 31, 2025, the Company entered into a tripartite debt assignment agreement (the Tripartite Debt Assignment Agreement) with a related party (Mr. Barry Wan), and the unrelated third-party lender mentioned above, pursuant to which the CNY 2,096,172 note, the CNY 2,800,000 loan, and the CNY 3,931,167 note were assigned to the related party under the same terms and conditions. Debt Assignment and Conversion On November 25, 2025, the Company cancelled the Tripartite Debt Assignment Agreement, and entered into new assignment and amendment agreements specifically for the CNY 2,096,172 and CNY 3,931,167 promissory note …

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Recent Accounting Pronouncements Accounting Standards Update (ASU) 2025-06, Intangibles Goodwill and Other Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software modernizes the accounting for internal-use software by removing the requirement to identify discrete project development stages (such as the preliminary and application-development stages) and instead focuses on whether (1) management has authorized and committed to funding the project, (2) it is probable the project will be completed and the software will be used to perform its intended function, and (3) the entity has considered whether significant uncertainty exists in the development activities. The amendments are effective for fiscal years beginning after December 15, 2027, and for interim periods within those fiscal years. Early adoption is permitted. Entities may apply the amendments prospectively, retrospectively, or using a modified-prospective approach. The Company is currently evaluating the impact of ASU 2025-06 on its consolidated financial statements and related disclosures. The adoption is expected to primarily affect the timing of capitalizing certain software-development costs and may result in modifications to internal controls over capitalization judgments and related disclosures. ASU 2025-05, Financial Instruments Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets introduces a practical expedient f …

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NOTE 10 RELATED PARTY TRANSACTIONS Due to related parties Due to related parties comprised of the following: SCHEDULE OF DUE TO RELATED PARTIES March 31, 2026 March 31, 2025 Barry Wan (Mr. Wan) $ 980,000 $ 520,000 Total $ 980,000 $ 520,000 Amounts due to related parties were unsecured, non-interest-bearing, and due on demand. Promissory Notes Payable and Loans Payable Related Parties The Company had l ong-term notes and loans payable-related parties (Mr. Wan, the Companys President) of $ nil and $ 1,674,801 as of March 31, 2026 and 2025, respectively . These arrangements were unsecured and non-interest-bearing, with $ 385,850 repayable on December 9, 2027, and the remaining $ 1,288,951 repayable on December 31, 2029. Advances from Mr. Wan During the years ended March 31, 2026, the Company received advances from Mr. Wan, the Companys President, for working capital purposes. The outstanding amounts due to Mr. Wan were $ 980,000 and $ 520,000 as of March 31, 2026 and 2025, respectively. The advances were unsecured, non-interest-bearing, and due on demand. On December 31, 2024, the Company formalized a promissory note agreement with Mr. Wan in the principal amount of $ 428,790 , with a stated maturity date of December 31, 2029 . As described in Note 9, this promissory note was subsequently assigned and converted into equity. Debt Assignment to Mr. Wan On March 31, 2025, the Company entered into a Tripartite Debt Assignment Agreement (TDAA) with Mr. Barry Wan (a related party) and …

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NOTE 13 SEGMENT REPORTING Segment Identification and Chief Operating Decision Maker The Company operates and is managed as a 1 single reportable segment. The Company has identified its Chief Executive Officer as the Chief Operating Decision Maker (CODM). The CODM evaluates performance and allocates resources based on the Companys consolidated financial information, specifically utilizing consolidated net loss to make operating decisions. While the Companys revenue streams across health and beauty products, technical support, and physical therapy which are distinct, the underlying operations, shared resources, and cost structures utilized to generate these revenues are highly integrated across the entire Company. Consequently, the CODM does not evaluate performance or allocate resources based on discrete financial information for the individual product or service lines. In evaluating the Companys single operating segments performance, the CODM is regularly provided with certain significant consolidated expenses. These primarily consist of cost of revenues, selling and marketing expenses, and general and administrative expenses. These costs represent significant segment expenses and are reported directly on the consolidated statements of operations. Other segment items include interest income, other income, and income tax expense. Disaggregation of revenues The Company disaggregates its revenue by major revenue streams, as the Company believes this disaggregation best depicts h …

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NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP), and include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries. All significant inter-company transactions and balances between the Company and its subsidiaries are eliminated upon consolidation. Use of Estimates The accompanying financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) and the rules and regulations of the Securities and Exchange Commission (the SEC). The preparation of the Companys financial statements in conformity with GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results may differ from those estimates and assumptions. Significant estimates and assumptions made by management include, but are not limited to, the recognition of revenue (including the portfolio approach used for estimating the proportional performance and breakage of multi-session service packages), the allowance for expected credit losses, the valuation of lease right-of-use assets and lease liabilities, and the valuation allowance for deferred tax assets. Functional and presentation currency The functional currency of the …

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NOTE 12 SHAREHOLDERS EQUITY The Company is authorized to issued 1,200,000,000 shares of Class A common stock, 1,200,000,000 Class B common stock, 1,200,000,000 Class C common stock, 1,200,000,000 Class D common stock, and 1,200,000,000 Class E common stock; all with a par value of $ 0.00001 per share. As of March 31, 2026, the Company had 34,275,340 shares of Class A common stock issued and outstanding, and no shares of Class B, Class C, Class D, or Class E common stock were issued or outstanding. On June 6, 2024, the Company amended its article with New York State to increase the authorized shares of common stock of the Company from thirty million ( 30,000,000 ) shares of common stock, par value $ 0.001 per share, to six billion ( 6,000,000,000 ) shares of common stock, par value $ 0.00001 per share (the Authorized Capital Increase). Upon the effectiveness of the authorized shares increase, the shares of common stock will be categorized as follows: 1,200,000,000 Class A shares, 1,200,000,000 Class B shares, 1,200,000,000 Class C shares, 1,200,000,000 Class D shares, and 1,200,000,000 Class E shares. During the years ended March 31, 2026, the Company issued 4,280,340 shares of Class A common stock upon the automatic conversion of promissory notes in accordance with the assignment and amendment agreements described in Note 9. …

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NOTE 16 SUBSEQUENT EVENTS The Company evaluated all events and transactions that occurred after March 31, 2026 through the date the financial statements were issued. During this period, the Company did not identify any material recognized subsequent events that require adjustment to the accompanying financial statements. On April 1, 2026, the Company entered into a 36-month operating lease agreement for office space in Hangzhou, PRC, which commenced on April 1, 2026. The total undiscounted base rent commitment over the lease term is approximately RMB 3.87 million, which includes an initial upfront payment of approximately RMB 2.46 million. In accordance with ASC 842, the Company expects to record a material operating lease right-of-use (ROU) asset and corresponding lease liability on its consolidated balance sheets. …

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