Financial Analysis

NOTE 7. COMMITMENTS AND CONTINGENCIES There have been no material contractual obligations and commitments as of April 30, 2026.

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Recent Accounting Pronouncements . Recently not yet adopted accounting pronouncements In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (ASU 2024 03), and in January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (ASU 2025-01). The amendments are intended to enhance disclosures regarding an entitys costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. We are currently evaluating the impact of adopting this guidance on our Consolidated Financial Statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the fiscal year ended July 31, 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows. …

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NOTE 3. RELATED PARTY TRANSACTIONS Related Party Payables Shanghai Oversea Chinese Culture Media Ltd., and its subsidiary, Shanghai Konglu ZeYi Brands Management Ltd. (collectively, SH Oversea), are substantially owned by one of the Companys major shareholders. The Companys related party relationship with Shanghai Qiaohong Assets Ltd. (SH Qiaohong) and SH Oversea, previously based on shared management with HFZY, ceased on August 15, 2024. However, on November 26, 2024, Ms. Erin SongWang acquired a 39 % ownership interest in the Company. As Ms. SongWang holds a 90 % beneficial ownership in SH Qiaohong, and SH Oversea is a 95 %-owned subsidiary of SH Qiaohong, both entities again became related parties of the Company. As of April 30, 2026 and July 31, 2025, amounts payable to SH Qiaohong were $ 183,907 and nil , respectively. These balances primarily represented funding support for operations, were non-interest bearing, and were payable on demand. During the year ended July 31, 2025, SH Oversea forgave $ 2,516,853 of outstanding balances. This forgiveness was accounted for as a capital contribution and recorded as an increase to additional paid-in capital within shareholders deficit. Related Party loans HFUS borrowed in the form of a short-term loan at 5 % per annum from a related party, Hartford Hotel Investment Inc., an entity managed by the same management team. $ 4,291 and $ 9,332 of interest expenses were recorded during the three and nine months ended April 30, 2026, resp …

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NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies is presented to assist in understanding the Companys financial statements. The financial statements and notes are the responsibility of the Companys management. These accounting policies conform to accounting principles generally accepted in the United States of America (US GAAP) and have been consistently applied in the preparation of the financial statements. This disclosure should be read in conjunction with our audited financial statements for the year ended July 31, 2025, including footnotes, contained in our Annual Report on Form 10-K. Organization Hartford Creative Group, Inc. (Formerly Hartford Great Health Corp.) (the Company, HFUS), was incorporated in the State of Nevada on April 2, 2008 under the name PhotoAmigo, Inc. The Company changed its name to Hartford Great Health Corp. on August 22, 2018 and subsequently changed its name to Hartford Creative Group, Inc. on May 11, 2024. Historically, the Company conducted hospitality and early childhood education businesses in China through its subsidiaries. Due to changes in industry regulations and operating conditions, the Company exited these legacy operations during fiscal years 2021 through 2023 through a series of subsidiary disposals. Beginning in 2024, the Company shifted its business focus to media and marketing services in China. The Company currently provides social media advertising, creative content production, …

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NOTE 8. SUBSEQUENT EVENTS In accordance with ASC 855 , Subsequent Events , the Company has evaluated subsequent events through the date of issuance of these unaudited financial statements and noted no material subsequent events requiring disclosure or adjustment. Forward-Looking Statements This Form 10-Q contains or incorporates by reference forward-looking statements, as that term is used in federal securities laws, about our financial condition, results of operations and business. These statements include, among others: - statements concerning the benefits that we expect will result from our business activities and results of business development that we contemplate or have completed, such as increased revenues; and statements of our expectations, beliefs, future plans and strategies, anticipated developments and other matters that are not historical facts. These statements may be made expressly in this document or may be incorporated by reference to other documents that we will file with the SEC. You can find many of these statements by looking for words such as believes, expects, anticipates, estimates or similar expressions used in this report or incorporated by reference in this report. These forward-looking statements are subject to numerous assumptions, risks and uncertainties that may cause our actual results to be materially different from any future results expressed or implied in those statements. Because the statements are subject to risks and uncertainties, actu …

SubsequentEventsTextBlock · excerpt; the full note is in the filing