What changed in this filing

/stocks — the workspaceLOADING

Item 1. Business

2026-03-30 compared with 2025-04-09 · 356 added, 405 removed, 973 unchanged (44% of the section changed)

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Resources (HK) Limited (Hong Kong)

intellectual property and currently holds six trademarks and applications thereof.

intellectual property and currently holds six trademarks and related applications.

Resources Sdn.

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Management Consultancy Limited (China)

corporate advisory services such as tax planning, cross-border listing solution and advisory in China.

corporate advisory services such as tax planning, cross-border listing solution and advisory services in China.

Falcon Financial Consulting Limited (China)

Hong Kong company formation advisory services and company secretarial services and financial services.

It focuses on China clients.

It focuses on clients in

ESG Solutions Sdn.

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bookkeeping and financial review.

It focuses on Southeast Asia and China clients.

It focuses on Southeast Asia and clients in China.

Corporate Services Limited (Hong Kong)

offshore company formation advisory services and company secretarial services.

Clients based in Hong Kong and China.

offshore company formation advisory services and company secretarial services to clients based in Hong Kong and China.

Accounting & Secretaries Limited (formerly known as Falcon Secretaries Limited) (Hong Kong)

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in Hong Kong.

Financial Consulting Limited, a Belize company

Financial Consulting Limited, a Belizean company

July 26, 2012, Greenpro Financial Consulting Limited (formerly known as Weld Asia Financial Consulting Limited) (“GFCL”)

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Resources Sdn.

Bhd., a Malaysia company

Bhd., a Malaysian company

April 25, 2013, Greenpro Resources Sdn.

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July 22, 2013, Greenpro Holding Limited (“GHL”) was founded and incorporated by GRBVI in Hong Kong.

Management Consultancy Limited, a Shenzhen, China company

Management Consultancy Limited, a Shenzhen, China-based company

August 30, 2013, Greenpro Management Consultancy Limited (“GMCSZ”) was founded and incorporated by GRHK in Shenzhen, China.

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June 30, 2014, GRHK acquired 100% of the issued and outstanding shares of Greenpro Resources Sdn.

Bhd., a Malaysia company (“GRSB”)

Bhd., a Malaysian company (“GRSB”)

from our director, Mr.

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and restructure of VIE, Greenpro New Finance Academy Limited, a Hong Kong company, and its wholly owned subsidiary, Greenpro Financial

Consulting (Shenzhen) Limited (formerly known as Greenpro Synergy Network (Shenzhen) Limited), a Shenzhen, China company

Consulting (Shenzhen) Limited (formerly known as Greenpro Synergy Network (Shenzhen) Limited), a Shenzhen, China-based company

March 2, 2016, Greenpro New Finance Academy Limited (formerly known as Greenpro Synergy Network Limited) (“GNFA”) was incorporated

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expense of $531 from the value of the Policy, GNFA received a net cash surrender value of $39,638.

July 28, 2017, Greenpro Financial Consulting (Shenzhen) Limited (formerly known as Greenpro Synergy Network (Shenzhen) Limited)

(“GFCSZ”), a wholly owned subsidiary of GNFA, was incorporated in Shenzhen, China.

GFCSZ was initially engaged in the

provision of a borderless platform through networking events and programs in China for our members to seek professional services and

business opportunities and to exchange sources of information and research.

Currently, GFCSZ principally provides corporate

advisory and financial consulting services to clients in China.

July 28, 2017, Greenpro Financial Consulting (Shenzhen) Limited (formerly known as Greenpro Synergy Network (Shenzhen) Limited) (“GFCSZ”),

a wholly owned subsidiary of GNFA, was incorporated in Shenzhen, China.

GFCSZ was initially engaged in the provision of a borderless

platform through networking events and programs in China for our members to seek professional services and business opportunities and

to exchange sources of information and research.

Currently, GFCSZ principally provides corporate advisory and financial consulting services

to clients in China.

April 20, 2020, after our directors, Messrs.

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Incorporation

of Green-X Corp., a Labuan, Malaysia company

of Green-X Corp., a Labuan, Malaysian company

December 23, 2021, Green-X Corp.

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Lee was the Company’s Chief Executive Officer, President and director, and Mr.

was the Company’s Chief Financial Officer, Secretary, Treasurer and director.

Lee and Loke each held a 44.6% interest

in the Company.

the Company’s Chief Financial Officer, Secretary, Treasurer and director.

Lee and Loke each held a 44.6% interest in the

Before the transaction, Mr.

Lee was GRBVI’s Chief Executive Officer and director, and Mr.

GRBVI’s Chief Financial Officer and director, and Messrs.

Loke was GRBVI’s Chief

Financial Officer and director, and Messrs.

Lee and Loke each held a 50% interest in GRBVI.

consummation of the acquisition, Messrs.

Lee and Loke received, in aggregate, $25,500 in cash and 907,000 shares of restricted

Common Stock of the Company, and the acquisition was accounted for as a transfer among entities under common control.

Upon the consummation of the acquisition,

Lee and Loke received, in aggregate, $25,500 in cash and 907,000 shares of restricted Common Stock of the Company, and the acquisition

was accounted for as a transfer among entities under common control.

of Greenpro Venture Capital Limited, an Anguilla corporation

September 30, 2015, the Company acquired all the issued and outstanding securities of Greenpro Venture Capital Limited, an Anguilla

corporation (“GVCL”), from its shareholders, Messrs.

September 30, 2015, the Company acquired all the issued and outstanding securities of Greenpro Venture Capital Limited, an Anguilla corporation

(“GVCL”), from its shareholders, Messrs.

Lee and Loke, respectively.

At the time of the acquisition of GVCL,

Lee was the Company’s Chief Executive Officer, President and director, and Mr.

Loke was the Company’s Chief

Financial Officer, Secretary, Treasurer and director.

At the time of the acquisition of GVCL, Mr.

the Company’s Chief Executive Officer, President and director, and Mr.

Loke was the Company’s Chief Financial Officer, Secretary,

Treasurer and director.

Lee and Loke each held a 43.02% interest in the Company.

of the acquisition of GVCL, Mr.

At the time of the acquisition of GVCL, Mr.

Lee was GVCL’s Chief Executive Officer and director, Mr.

Loke was GVCL’s Chief Financial

Officer and director, and Messrs.

Loke was GVCL’s Chief Financial Officer and director, and Messrs.

Lee and Loke each held a 50% interest in GVCL.

Upon the consummation of the acquisition, Messrs.

Lee and Loke received, in aggregate, $6,000 in cash and 1,326,000 shares of restricted Common Stock of the Company, and the

acquisition was accounted for as a transfer among entities under common control.

of A&G International Limited, a Belize company

Lee and Loke received, in aggregate,

$6,000 in cash and 1,326,000 shares of restricted Common Stock of the Company, and the acquisition was accounted for as a transfer among

entities under common control.

of A&G International Limited, a Belizean company

September 30, 2015, we acquired 100% of the issued and outstanding securities of A&G International Limited, a Belize corporation

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of Falcon Accounting & Secretaries Limited (formerly known as Falcon Secretaries Limited) and Falcon Corporate Services Limited (formerly

known as Ace Corporate Services Limited), Hong Kong companies, and Shenzhen Falcon Financial Consulting Limited, a Shenzhen, China company

known as Ace Corporate Services Limited), Hong Kong companies, and Shenzhen Falcon Financial Consulting Limited, a Shenzhen, China-based company

September 30, 2015, we acquired all the issued and outstanding securities of Falcon Secretaries Limited (renamed to Falcon Accounting

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Bhd., (formerly known as Greenpro Global Capital Sdn.

Bhd.) a Malaysia company

Bhd.) a Malaysian company

May 23, 2016, our wholly owned subsidiary, Greenpro Holding Limited (“GHL”), acquired 400 shares, representing 40% of the

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on June 1, 2023) (“GPESG”), from our director, Mr.

Lee, for MYR1 (approximately $0.25), and

the acquisition was accounted for as a transfer among entities under common control.

Lee, for MYR1 (approximately $0.25),

and the acquisition was accounted for as a transfer among entities under common control.

On June 7, 2016, GPESG issued another 200 shares

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of Greenpro Family Office Limited, a Hong Kong company

July 21, 2017, our wholly owned subsidiary, GRBVI, acquired 51% of the outstanding shares of Greenpro Family Office Limited

(“GFOL”) from our director, Mr.

July 21, 2017, our wholly owned subsidiary, GRBVI, acquired 51% of the outstanding shares of Greenpro Family Office Limited (“GFOL”)

from our director, Mr.

Loke was the sole shareholder of GFOL before the acquisition.

This acquisition

was accounted for as a transfer among entities under common control.

On September 21, 2018, the remaining 49% of the shareholdings

of GFOL were transferred to GRBVI, and currently, GRBVI holds 100% of GFOL.

of Greenpro Sparkle Brokers Limited (formerly known as Sparkle Insurance Brokers Limited), a Hong Kong company

January 2, 2019, the Company acquired Sparkle Insurance Brokers Limited (renamed Greenpro Sparkle Brokers Limited on April 4, 2019) (“Sparkle”)

This acquisition was accounted for as

a transfer among entities under common control.

On September 21, 2018, the remaining 49% of the shareholdings of GFOL were transferred

to GRBVI, and currently, GRBVI holds 100% of GFOL.

of Greenpro Sparkle Insurance Brokers Limited (formerly known as Sparkle Insurance Brokers Limited), a Hong Kong

January 2, 2019, the Company acquired Sparkle Insurance Brokers Limited (renamed Greenpro Sparkle Insurance Brokers Limited on April

4, 2019) (“Sparkle”) from Mr.

Teh Boo Yim and Ms.

Teh Jocelyn Nga Man, the former 100% shareholders of Sparkle for total consideration of $170,322, made up

of $129,032 in cash and the issuance of 860 shares of the Company’s Common Stock valued at $41,290.

The shares were valued based

on the closing price of the Company’s Common Stock of $48 per share at acquisition.

The acquisition was accounted for as a transfer

among entities under common control.

The Company aims to expand its long-term and general insurance services through the acquisition

Teh Jocelyn Nga Man, the former 100% shareholders of Sparkle for total

consideration of $170,322, made up of $129,032 in cash and the issuance of 860 shares of the Company’s Common Stock valued at

The shares were valued based on the closing price of the Company’s Common Stock of $48 per share at acquisition.

acquisition was accounted for as a transfer among entities under common control.

The Company aims to expand its long-term and

general insurance services through the acquisition of Sparkle.

of Forward Win International Limited, a Hong Kong company

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FWIL is principally engaged in commercial real estate investments in Hong Kong.

April 15, 2024, we acquired the remaining 40% shares of FWIL from the non-controlling interest (the “NCI”) by distribution

of 40% of FWIL’s real estate properties for consideration of its acquisition and settlement of loan from the NCI.

of Global Business Hub Limited, a Labuan, Malaysia company

April 15, 2024, we acquired the remaining 40% shares of FWIL from the non-controlling interest (the “NCI”) in exchange

for a distribution of 40% of FWIL’s real estate properties as consideration of its acquisition and settlement of a loan from

of Global Business Hub Limited, a Labuan, Malaysian company

June 6, 2024, we acquired Global Business Hub Limited (“GBHL”) from our Chief Executive Officer and director, Mr.

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(formerly known as Weld Asia Global Advisory Sdn.

Bhd.), a Malaysia

Bhd.), a Malaysian

February 25, 2013, Greenpro Financial Consulting Limited, a subsidiary of the Company, acquired 100% of Weld Asia Global Advisory Sdn.

Bhd., a Malaysia company, from its shareholders, Mr.

Bhd., a Malaysian company, from its shareholders, Mr.

Lee Chong Kuang, and his spouse, Ms.

Yap Pei Ling, for MYR2 (approximately $0.50).

At the time of the acquisition, Mr, Lee Chong Kuang was the Company’s Chief Executive Officer, President and director and the acquisition

At the time of the acquisition, Mr.

Lee Chong Kuang was the Company’s Chief Executive Officer, President and director and the acquisition

was accounted for as a transfer among entities under common control.

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was renamed Greenpro Capital Village Sdn.

On October 1, 2015,

the Company sold 49% of the outstanding shares of GCVSB to QSC Asia Sdn.

Bhd., an unrelated party (“QSC”), for MYR49,000

(approximately $12,794).

On June 26, 2019, the Company disposed of GCVSB due to continued losses incurred by GCVSB and sold its

remaining 51% interest in GCVSB to Ms.

On October 1, 2015, the

Company sold 49% of the outstanding shares of GCVSB to QSC Asia Sdn.

Bhd., an unrelated party (“QSC”), for MYR49,000 (approximately

On June 26, 2019, the Company disposed of GCVSB due to continued losses incurred by GCVSB and sold its remaining 51% interest

in GCVSB to Ms.

Tan Tee Yong, an unrelated party (“Ms.

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July 2021, the Company acquired all the issued and outstanding shares of common stock of GCVSB from our director, Mr.

consideration of MYR167 (approximately $40) and redeemed 347,000 shares out of a total of 504,750 shares of preferred stock from 25

preferred stock shareholders of GCVSB by issuance of 7,953 shares of the Company’s Common Stock valued at $69,191 or $8.7 per

The total consideration of the acquisition was $69,231.

The Company’s reacquisition of GCVSB aimed to expand its

business consulting services in Malaysia.

Lee, at a consideration

of MYR167 (approximately $40) and redeemed 347,000 shares out of a total of 504,750 shares of preferred stock from 25 preferred stock

shareholders of GCVSB by issuance of 7,953 shares of the Company’s Common Stock valued at $69,191 or $8.7 per share.

consideration of the acquisition was $69,231.

The Company’s reacquisition of GCVSB aimed to expand its business consulting services

of subsidiaries

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of Greenpro KSP Holding Group Company Limited (formerly known as KSP Holding Group Company Limited), a Thailand company

July 20, 2018, our wholly owned subsidiary, Greenpro Venture Capital Limited (“GVCL”) entered into a sale and purchase

agreement with Mr.

July 20, 2018, our wholly owned subsidiary, Greenpro Venture Capital Limited (“GVCL”) entered into a sale and purchase agreement

Prapakorn Saokliew and Ms.

Surapa Jamjang, each holding 45.13% and 45.12% shareholdings of a Thailand company,

KSP Holding Group Company Limited (renamed to Greenpro KSP Holding Group Company Limited on August 7, 2018) (“KSP”),

respectively.

Pursuant to the agreement, GVCL agreed to acquire approximately 49% of the shareholdings of KSP in exchange for

$363,930, made up of $75,000 in cash and 3,852 shares of the Company’s Common Stock valued at $288,930.

The Company also

issued 58 shares of the Company’s Common Stock valued at $75 per share, or a total of $4,335, as a commission that was also

capitalized as the cost of investment in KSP.

Surapa Jamjang, each holding 45.13% and 45.12% shareholdings of a Thailand company, KSP Holding Group

Company Limited (renamed to Greenpro KSP Holding Group Company Limited on August 7, 2018) (“KSP”), respectively.

to the agreement, GVCL agreed to acquire approximately 49% of the shareholdings of KSP in exchange for $363,930, made up of $75,000 in

cash and 3,852 shares of the Company’s Common Stock valued at $288,930.

The Company also issued 58 shares of the Company’s

Common Stock valued at $75 per share, or a total of $4,335, as a commission that was also capitalized as the cost of investment in KSP.

KSP provides accounting, auditing, and consulting services in Thailand.

accounted for its investment in KSP under the equity method of accounting.

The Company accounted for its investment in KSP under the equity

method of accounting.

December 31, 2018, the Company determined that its investment in KSP was impaired and recorded an impairment of unconsolidated investment

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Provides turnkey services, from strategic satellite anchor station solutions to fully deployable, integrated tactical platform solutions.

Jocom Holdings Corp.

(Nevada, USA)

Operates a Malaysia-based m-commerce platform specializing in online grocery shopping via smartphones.

Ata Global Inc.

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of Greenpro Trust Limited

March 30, 2015, our wholly owned subsidiary, Greenpro Resources Limited, a British Virgin Islands company (“GRBVI”),

acquired 300,000 shares, representing approximately 8% of the issued and outstanding shares of Greenpro Trust Limited, a Hong Kong

company (“GTL”), from its shareholders at a price of HK$300,000 (approximately $38,710) or HK$1 per share.

principally engaged in the provision of trusteeship, custodial and fiduciary services to clients in Hong Kong.

April 13, 2016, another wholly owned subsidiary of the Company, Asia UBS Global Limited, a Belize company (“AUB”), acquired

March 30, 2015, our wholly owned subsidiary, Greenpro Resources Limited, a British Virgin Islands company (“GRBVI”), acquired

300,000 shares, representing approximately 8% of the issued and outstanding shares of Greenpro Trust Limited, a Hong Kong company (“GTL”),

from its shareholders at a price of HK$300,000 (approximately $38,710) or HK$1 per share.

GTL is principally engaged in the provision

of trusteeship, custodial and fiduciary services to clients in Hong Kong.

April 13, 2016, another wholly owned subsidiary of the Company, Asia UBS Global Limited, a Belizean company (“AUB”), acquired

100,000 shares, representing approximately 3% of the issued and outstanding shares of GTL for HK$100,000 (approximately $12,903) or HK$1

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common directors of GTL and the Company.

December 31, 2022, the net asset value (“NAV”) of GTL was $107,835 and according to the Company’s 11% interest in

GTL’s NAV, our investment was valued at approximately $11,981.

Hence, the Company recorded an impairment loss of $39,632 for

the year ended December 31, 2022.

2023, no indicator of impairment has occurred and hence, our investment value in GTL remains the same at $11,981 as of December 31, 2024,

and 2023, respectively.

December 31, 2022, the net asset value (“NAV”) of GTL was $107,835 and according to the Company’s 11% interest in GTL’s

NAV, our investment was valued at approximately $11,981.

Hence, the Company recorded an impairment loss of $39,632 for the year ended

December 31, 2022.

2023 to 2024, our investment value in GTL remained the same at $11,981 as no impairment indicator occurred during these two years.

the year ended December 31, 2025, the Company recognized an impairment of $11,981 for the investment in GTL due to GTL’s failure

to provide updated financial statements for evaluation.

As a result, our investment in GTL was fully impaired with a nil value as of

December 31, 2025.

of Millennium Fine Art Inc.

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has not been distributed.

the year ended December 31, 2023, the Company made a full impairment of $4,000,000 for the investment in MFAI due to continuing losses

the year ended December 31, 2023, the Company recognized an impairment of $4,000,000 for the investment in MFAI due to continuing losses

incurred by MFAI and uncertainty of the existence of the Millennium Sapphire.

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nil value as of December 31, 2023.

of December 31, 2024, our investment in MFAI remains with a nil value.

of December 31, 2025 and 2024, our investment in MFAI remains at nil value.

of Ata Plus Sdn.

July 8, 2020, GVCL entered into an acquisition agreement with all eight shareholders of Ata Plus Sdn.

Bhd., a company incorporated

in Malaysia and a Recognized Market Operator (RMO) by the Securities Commission of Malaysia (“APSB”).

Bhd., a company incorporated in

Malaysia and a Recognized Market Operator (RMO) by the Securities Commission of Malaysia (“APSB”).

Pursuant to the agreement,

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per share, on November 18, 2020.

December 31, 2022, the fair value of APSB was appraised by an independent appraiser, Ravia Global Appraisal Advisory Limited (the

“Appraiser”) and according to our 15% interest in APSB, our investment was valued at approximately $736,000.

Company recorded an impairment loss of $13,992 for the year ended December 31, 2022.

December 31, 2022, the fair value of APSB was appraised by an independent appraiser, Ravia Global Appraisal Advisory Limited (the “Appraiser”)

and according to our 15% interest in APSB, our investment was valued at approximately $736,000.

Hence, the Company recorded an impairment

loss of $13,992 for the year ended December 31, 2022.

the year ended December 31, 2023, the Company made a further impairment of $736,000 for investment in APSB due to APSB’s continuing

losses, and the Company’s shareholdings in APSB were diluted from 15% to approximately 4% at the end of 2023.

As a result, our investment

in APSB was fully impaired with a nil value as of December 31, 2023.

of December 31, 2024, our investment in APSB remains the same with a nil value.

As a result, our

investment in APSB was fully impaired with a nil value as of December 31, 2023.

of December 31, 2025, and 2024, our investment in APSB remains the same with a nil value.

of Global Leaders Corporation

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acquisition, GVCL recognized the investment in GLC at a historical cost of $900 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $900 for the investment in GLC due to its continuous losses and

stockholders’ deficit.

the year ended December 31, 2024, the Company recognized an impairment of $900 for the investment in GLC due to its continuous losses

and stockholders’ deficit.

As a result, our investment in GLC was fully impaired with a nil value as of December 31, 2024.

of December 31, 2025, our investment in GLC remains the same with a nil value.

of First Bullion Holdings, Inc.

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the shares sold under the agreement valued at $20,000,000.

February 26, 2021, the Company issued an additional 34,259 shares of its restricted Common Stock to two designees of Mr.

per share (valued at approximately $925,000).

Therefore, GVCL, in aggregate, holds 360,000 ordinary shares of FBHI, representing 18%

of the total issued and outstanding shares of FBHI.

The investment was recognized at a historical cost of $2,289,500 under other

December 31, 2022, the fair value of FBHI was appraised by the Appraiser and according to our 18% interest in FBHI, our investment

was valued at approximately $246,000.

The depreciation of FHBI’s fair value was mainly due to a significant decrease in its

February 26, 2021, the Company issued additional 34,259 shares of its restricted Common Stock to two designees of Mr.

Tang at $27 per

share (valued at approximately $925,000).

Therefore, GVCL, in aggregate, holds 360,000 ordinary shares of FBHI, representing 18% of the

total issued and outstanding shares of FBHI.

The investment was recognized at a historical cost of $2,289,500 under other investments.

December 31, 2022, the fair value of FBHI was appraised by the Appraiser and according to our 18% interest in FBHI, our investment was

valued at approximately $246,000.

The depreciation of FHBI’s fair value was mainly due to a significant decrease in its revenue.

Hence, the Company recorded an impairment loss of $2,043,500 for the year ended December 31, 2022.

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As a result, our investment in FBHI was fully impaired with a nil value as of December 31, 2023.

of December 31, 2024, our investment in FBHI remains the same with a nil value.

of December 31, 2025, and 2024, our investment in FBHI remains the same with a nil value.

of New Business Media Sdn.

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Lee Yuet Lye and Mr.

Chia Min Kiat, shareholders of New

Business Media Sdn.

Chia Min Kiat, shareholders of New Business

Bhd (“NBMSB”).

NBMSB is a Malaysian company involved in operating a Chinese media portal that

provides digital news services focusing on Asian capital markets.

NBMSB is also one of the biggest Chinese-language digital business

news networks in Malaysia and has readers from across Southeast Asia.

NBMSB is a Malaysian company involved in operating a Chinese media portal that provides digital

news services focusing on Asian capital markets.

NBMSB is also one of the biggest Chinese-language digital business news networks in

Malaysia and has readers from across Southeast Asia.

to the agreement, both Ms.

Chia have agreed to sell to GVCL an 18% equity stake in NBMSB in consideration of a new

issuance of 25,759 shares of the Company’s restricted Common Stock, valued at $411,120 or $15.96 per share.

The consideration

was derived from an agreed valuation of NBMSB of $2,284,000, based on its assets including customers, fixed assets, cash and cash

equivalents, and liabilities as of November 1, 2020.

Therefore, GVCL recognized the investment in NBMSB at a historical cost of

$411,120 under other investments.

Chia have agreed to sell to GVCL an 18% equity stake in NBMSB in consideration of a new issuance

of 25,759 shares of the Company’s restricted Common Stock, valued at $411,120 or $15.96 per share.

The consideration was derived

from an agreed valuation of NBMSB of $2,284,000, based on its assets including customers, fixed assets, cash and cash equivalents, and

liabilities as of November 1, 2020.

Therefore, GVCL recognized the investment in NBMSB at a historical cost of $411,120 under other investments.

December 31, 2022, the fair value of NBMSB was appraised by an independent appraiser, the Appraiser and according to our 18% interest

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2023, no indicator of impairment occurred and hence, our investment value in NBMSB remained the same at $82,000 as of December 31, 2023.

the year ended December 31, 2024, the Company made a full impairment of $82,000 for the investment in NBMSB due to NBMSB’s failure

the year ended December 31, 2024, the Company recognized an impairment of $82,000 for the investment in NBMSB due to NBMSB’s failure

to provide updated financial statements for evaluation.

As a result, our investment in NBMSB was fully impaired with a nil value

as of December 31, 2024.

As a result, our investment in NBMSB was fully impaired with a nil value as of

December 31, 2024.

of December 31, 2025, our investment in NBMSB remains the same with a nil value.

of Angkasa-X Holdings Corp.

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acquisition, GVCL recorded the investment in Angkasa-X at a historical cost of $2,800 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $2,800 for the investment in Angkasa-X due to its continuous

the year ended December 31, 2024, the Company recognized an impairment of $2,800 for the investment in Angkasa-X due to its continuous

losses and stockholders’ deficit.

As a result, our investment in Angkasa-X was fully impaired with a nil value as of December 31,

of Jocom Holdings Corp.

June 2, 2021, GVCL entered into a subscription agreement with Jocom Holdings Corp., a Nevada corporation, which operates a Malaysia-based

m-commerce platform specializing in online grocery shopping via smartphones (“Jocom”).

Pursuant to the agreement, GVCL acquired

1,500,000 shares of common stock of Jocom at a price of $150 or $0.0001 per share.

acquisition, the Company recorded the investment in Jocom at a historical cost of $150 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $150 for the investment in Jocom due to its continuous losses

and stockholders’ deficit.

As a result, our investment in Jocom was fully impaired with a nil value as of December 31, 2024.

of December 31, 2025, our investment in Angkasa-X remains the same with a nil value.

of Ata Global Inc.

July 30, 2021, GVCL entered into a subscription agreement with Ata Global Inc., a Nevada corporation, principally in the provision

of financial technology (“FinTech”) services (“Ata Global”).

July 30, 2021, GVCL entered into a subscription agreement with Ata Global Inc., a Nevada corporation, principally in the provision of

financial technology (“FinTech”) services (“Ata Global”).

Pursuant to the agreement, GVCL acquired 2,250,000

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acquisition, the Company recorded the investment in Ata Global at a historical cost of $225 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $225 for the investment in Ata Global due to its failure to provide updated financial statements for evaluation.

As a result, our investment in Ata Global was fully impaired with a nil value as of December

the year ended December 31, 2024, the Company recognized an impairment of $225 for the investment in Ata Global due to its failure to

provide updated financial statements for evaluation.

As a result, our investment in Ata Global was fully impaired with a nil value as

of December 31, 2024.

of December 31, 2025, our investment in Ata Global remains the same with a nil value.

of catTHIS Holdings Corp.

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acquisition, the Company recorded the investment in catTHIS at a historical cost of $200 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $200 for the investment in catTHIS due to its continuous loss

the year ended December 31, 2024, the Company recognized an impairment of $200 for the investment in catTHIS due to its continuous loss

and stockholders’ deficit.

As a result, our investment in catTHIS was fully impaired with a nil value as of December 31, 2024.

of December 31, 2025, our investment in catTHIS remains the same with a nil value.

of ACT Wealth Academy Inc.

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acquisition, the Company recorded the investment in ACT Wealth at a historical cost of $600 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $600 for the investment in ACT Wealth due to its failure to provide updated financial statements for evaluation.

As a result, our investment in ACT Wealth was fully impaired with a nil value as of December

the year ended December 31, 2024, the Company recognized an impairment of $600 for the investment in ACT Wealth due to its failure to

provide updated financial statements for evaluation.

As a result, our investment in ACT Wealth was fully impaired with a nil value as

of December 31, 2024.

of December 31, 2025, our investment in ACT Wealth remains the same with a nil value.

of Best2bid Technology Corp.

3 unchanged sentences

acquisition, the Company recorded the investment in Best2Bid at a historical cost of $550 under other investments.

the year ended December 31, 2024, the Company made a full impairment of $550 for the investment in Best2bid due to its failure to provide updated financial statements for evaluation.

the year ended December 31, 2024, the Company recognized an impairment of $550 for the investment in Best2bid due to its failure to provide

updated financial statements for evaluation.

As a result, our investment in Best2bid was fully impaired with a nil value as of December

of December 31, 2025, our investment in Best2bid remains the same with a nil value.

of SEATech Ventures Corp.

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of December 31, 2024, the Company recorded the investment in SEATech at a historical cost of $92 under other investments.

and disposal or termination of other investments

and disposal of Agape ATP Corporation

April 14, 2017, our wholly owned subsidiary, Greenpro Venture Capital Limited (“GVCL”), acquired 17,500,000 shares of

common stock of Agape ATP Corporation, a Nevada corporation (“Agape”), par value of $0.0001 per share, for $1,750.

is principally engaged in the provision of health and wellness products and advisory services to clients in Malaysia.

As of December

31, 2021, GVCL holds approximately 5% of the total outstanding shares of Agape and recognized the investment at a historical cost of

$1,750 under other investments.

January 21, 2022, GVCL entered into a forfeiture agreement with Agape.

Pursuant to the agreement, GVCL agreed to transfer 16,500,000

shares out of its total invested 17,500,000 shares of common stock from Agape to Agape for nil consideration.

As a result, GVCL holds

approximately 1% of the total outstanding shares of Agape and recognized a loss on forfeiture of other investment of $1,650.

October 10, 2023, Agape’s common stock has been uplisted from OTC to The Nasdaq Stock Market LLC (“NASDAQ”).

December 31, 2023, GVCL owned 1,000,000 shares of common stock of Agape and recognized our investment in Agape under a historical cost

the year ended December 31, 2025, the Company recognized an impairment of $92 for the investment in SEATech due to its continuous losses

and stockholders’ deficit.

As a result, our investment in SEATech was fully impaired with a nil value as of December 31, 2025.

and disposal of other investment

Acquisition and disposal of Jocom Holdings Corp.

June 2, 2021, our wholly owned subsidiary, Greenpro Venture Capital Limited (“GVCL”), entered into a subscription agreement

with Jocom Holdings Corp., a Nevada corporation, which operates a Malaysia-based m-commerce platform specializing in online grocery shopping

via smartphones (“Jocom”).

Pursuant to the agreement, GVCL acquired 1,500,000 shares of common stock of Jocom at a price

of $150 or $0.0001 per share.

February 16, 2024, GVCL sold 200,000 shares of Agape’s common stock through a broker at a price of $180,000.

As a result, GVC recognized

a gain on disposal of other investment of $179,980.

August 15, 2024, Agape filed a Certificate of Change with the Secretary of State of the State of Nevada to effect a 1-for-20 reverse

stock split of the shares of Agape’s common stock, par value $0.0001 per share on August 30, 2024.

As a result of the reverse

stock split, our 800,000 shares of Agape’s common stock were reduced to 40,000 shares, and the investment cost was retained at

August 30, 2024, GVCL sold all remaining 40,000 Agape shares through a broker at a price of $127,697.

As a result, GVCL recognized a

gain on disposal of other investment of $127,617.

and disposal of Celmonze Wellness Corporation.

February 8, 2023, GVCL entered into a subscription agreement with Celmonze Wellness Corporation, a Nevada corporation, which provides

beauty and wellness solutions to clients (“Celmonze”).

Pursuant to the agreement, GVCL acquired 5,000,000 shares of common

stock of Celmonze at a price of $500 or $0.0001 per share.

The investment was recognized at a historical cost of $500 under other investments.

acquisition, the Company recorded the investment in Celmonze at a historical cost of $500 under other investments.

January 17, 2024, GVCL entered a repurchase agreement with Celmonze.

Pursuant to the agreement, GVCL agreed to sell back all our 5,000,000

owned Celmonze shares to Celmonze for $500.

We received cash of $500 from Celmonze in exchange for our return of Celmonze shares.

and disposal of MU Global Holding Limited

July 25, 2018, GVCL entered into a subscription agreement with MU Global Holding Limited, a Nevada corporation, which provides spa and

wellness services and products to clients (“MUGH”).

Pursuant to the agreement, GVCL acquired 2,165,000 shares of common stock

of MUGH at a price of $217 or $0.0001 per share.

The investment was recognized at a historical cost of $217 under other investments.

December 31, 2018, GVCL made an impairment of $217 and hence, the investment was fully impaired with nil value.

April 10, 2024, GVCL entered into a stock purchase agreement with an unrelated party, Chen Shu-Jen (“Mr.

to the agreement, GVCL agreed to sell all 2,165,000 MUGH shares to Mr.

Chen for $17,320.

As a result, GVCL recognized a gain on disposal

of investment of $17,320.

and termination of REBLOOD Biotech Corp.

April 1, 2022, GVCL entered into a subscription agreement with REBLOOD Biotech Corp., a Nevada corporation, which is principally in

the provision of health management and biotechnology services (“REBLOOD”).

Pursuant to the agreement, GVCL acquired

1,000,000 shares of common stock of REBLOOD at a price of $100 or $0.0001 per share.

December 20, 2024, REBLOOD’s sole director resolved to dissolve REBLOOD in Nevada, and filed a special resolution for dissolution

with the Nevada Secretary of State effective December 31, 2024.

a result of the dissolution, all REBLOOD shares are annulled, GVCL’s investment is terminated with a nil value.

On December 31,

2024, GVCL recognized a loss on termination of investment of $100.

2024, through Green-X Corp.

(“Green-X”), one of our subsidiaries in Labuan, we expanded our blockchain initiative in

Indonesia by conducting training programs in collaboration with institutions like Dubai Blockchain Center.

We also signed a

strategic agreement with Pondok Pesantren Darul Fiqhi to promote blockchain technology through Islamic boarding schools.

Additionally, we plan to implement a Brunei Darussalam , Indonesia , Malaysia and

the Philippines East ASEAN Growth Area ( BIMP-EAGA ) digital

wallet in Indonesia, that facilitates and enables us to raise funds through digital means by issuing or offering Shariah-compliant

securities token (RAMZ) in Labuan International Business and Financial Centre (Labuan IBFC).

acquisition, the Company recorded the investment in Jocom at a historical cost of $150 under other investments.

the year ended December 31, 2024, the Company recognized an impairment of $150 for the investment in Jocom due to its continuous losses

and stockholders’ deficit.

As a result, our investment in Jocom was fully impaired with a nil value as of December 31, 2024.

January 24, 2025, GVCL sold all 1,500,000 shares of Jocom’s common stock to an unrelated party, Chu, Hon Pong, at a price of $39,950.

As a result, GVCL recognized a gain on disposal of other investment of $39,800 and a reversal of impairment of investment of $150 for

the year ended December 31, 2025.

Recent Developments

Subsequent to December 31, 2025,

on February 13, 2026, the Company entered into a Share Exchange Agreement (the “Share Exchange Agreement”) with Forekast Limited,

a company incorporated in the British Virgin Islands (“Forekast”), and the shareholders of Forekast listed on Annex A thereto

(the “Forekast Shareholders”).

Upon closing of the transactions

contemplated by the Share Exchange Agreement, the Company will acquire from the Forekast Shareholders a number of Forekast ordinary shares

sufficient to result in the Company owning approximately 13.6% of Forekast’s outstanding equity interests on a fully diluted basis

as of the closing date.

In consideration thereof, the Company will issue an aggregate of 8,500,000 shares of its common stock (the “Exchange

Shares”) to the Forekast Shareholders

This transaction, if completed,

is intended to expand the Company’s investment portfolio and provide exposure to additional strategic opportunities aligned with

our advisory, consulting, and venture capital activities.

The closing is subject to customary conditions, including an outside date of

March 31, 2026.

For additional details, see the Company’s Current Report on Form 8-K filed with the SEC on February 17, 2026, and

Note 14 – Subsequent Events to the consolidated financial statements.

2024, through our Labuan subsidiary, Green-X Corp.

(“Green-X”), we have launched our blockchain initiative in Indonesia by

conducting training programs in collaboration with institutions like Dubai Blockchain Center.

We also signed a strategic agreement with

Pondok Pesantren Darul Fiqhi to promote blockchain technology through Islamic boarding schools.

Additionally, we plan to implement a

Brunei Darussalam, Indonesia, Malaysia and the Philippines East ASEAN Growth Area (BIMP-EAGA) digital wallet in Indonesia, that facilitates

and enables us to raise funds through digital means by issuing or offering Shariah-compliant securities token (RAMZ) in Labuan International

Business and Financial Centre (Labuan IBFC).

is a platform operator licensed under the Labuan Financial Services and Securities Act 2010 (LFSSA) whereby security token issuers (“Issuers”)

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platform adopts the contract of Ijarah, which shall be subject to all rules and requirements relating thereto.

a contract that involves the hiring of services from an entity for a specified period, in exchange for a fee ( ujrah ).

contract enables Green-X, as a platform provider, to offer its services, including but not limited to the facilitation of

security token trading, benefits, and platform access to counterparties, such as Listing Sponsors, Issuers and Investors, in

exchange for a fee.

is a contract that involves the hiring of services from an entity for a specified period, in exchange for a fee ( ujrah ).

This contract enables Green-X, as a platform provider, to offer its services, including but not limited to the facilitation of security-token

trading, benefits, and platform access to counterparties, such as Listing Sponsors, Issuers and Investors, in exchange for a fee.

digital assets consist of cryptocurrencies, stablecoins and security tokens.

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Cryptocurrencies

that are based on technology without any underlying assets are categorized as goods ( `urudh )

and not subject to the principle of currency exchange ( bay` al-sarf ).

are a type of cryptocurrency whereby their values are pegged and/or backed to another currency

or commodity.

that are based on technology without any underlying assets are categorized as goods ( `urudh ) and not subject to the principle

of currency exchange ( bay` al-sarf ).

are a type of cryptocurrency whereby their values are pegged and/or backed to another currency or commodity.

the event that the stablecoins’ values are:

and backed by ribawi items comprising gold, silver and currency, such as Tether, which

is pegged and backed to USD, it is categorized as a currency from the Shariah perspective and

subject to the principle of currency exchange, which is the same value of the same type and on a spot

and/or backed by non- ribawi items, such as crude oil, it is categorized as goods and

not subject to the principle of currency exchange.

and backed by ribawi items comprising gold, silver and currency, such as Tether, which is pegged and backed to USD, it is

categorized as a currency from the Shariah perspective and subject to the principle of currency exchange, which is the same value

of the same type and on a spot basis.

and/or backed by non- ribawi items, such as crude oil, it is categorized as goods and not subject to the principle of currency

security tokens can be categorized into two categories:

a) asset-backed

tokens - represent the digitalization of valuable assets into fractional digital

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indicating ownership rights over the asset.

b) equity-based

tokens - represent direct ownership or shares in a company, which may include rights to dividends,

voting, and other benefits.

tokens - represent direct ownership or shares in a company, which may include rights to dividends, voting, and other benefits.

former a) is considered an asset, while the latter b) represents equity.

transactions on the platform, the usage of digital assets shall be limited to those that have been

approved by the Shariah Adviser of the platform.

individual or entity wishing to trade on the platform must deposit their digital assets into

the Green-X e-wallet.

These assets will be used as payment for the subscription to security

Green-X e-wallet operates on the principle of Wadi’ah, a custodianship based

The custodian is responsible for the safekeeping of the assets and must return

them at the depositor’s request.

this is a trust-based arrangement, the custodian is not permitted to utilize the assets or

derive any profits from them.

The custodian is also not liable for any loss or damage to

the assets unless it results from misconduct, negligence, or a breach of specified terms.

transactions on the platform, the usage of digital assets shall be limited to those that have been approved by the Shariah Adviser

of the platform.

individual or entity wishing to trade on the platform must deposit their digital assets into the Green-X e-wallet.

These assets will

be used as payment for the subscription to security tokens.

Green-X e-wallet operates on the principle of Wadi’ah, a custodianship based on trust.

The custodian is responsible

for the safekeeping of the assets and must return them at the depositor’s request.

this is a trust-based arrangement, the custodian is not permitted to utilize the assets or derive any profits from them.

The custodian

is also not liable for any loss or damage to the assets unless it results from misconduct, negligence, or a breach of specified terms.

custodian shall not transfer the assets to a third party without the depositor’s consent.

If such a transfer occurs without consent, the custodian will be fully responsible for any

loss or damage to the assets.

the Green-X e-wallet, a certain percentage of the stored digital assets will be transferred

to a Cold Wallet provided by BitGo.

A Cold Wallet is a secure, offline storage solution designed

to protect assets from theft, hacks, and similar risks.

Cold Wallet provided by BitGo also operates under the concept of Wadi’ah , wherein

the custodian is responsible for the safekeeping of the assets and must return them upon

the depositor’s request.

If such a transfer occurs without

consent, the custodian will be fully responsible for any loss or damage to the assets.

the Green-X e-wallet, a certain percentage of the stored digital assets will be transferred to a Cold Wallet provided by BitGo.

Cold Wallet is a secure, offline storage solution designed to protect assets from theft, hacks, and similar risks.

Cold Wallet provided by BitGo also operates under the concept of Wadi’ah , wherein the custodian is responsible for the

safekeeping of the assets and must return them upon the depositor’s request.

STO issuance on the platform shall adhere to the Shariah Tokenization Guidelines.

subscription of STO adopts a sale and purchase ( al-bay’ ) contract, incorporating

the hamish jiddiyyah .

jiddiyyah refers to a security deposit taken at the promise stage and held as collateral

until the execution of the contract.

Upon execution of the contract, hamish jiddiyyah is

either refunded to the buyer or adjusted against the payable amount.

program stored on a blockchain, representing a digital version of traditional contracts made

between any parties, but without the need to have independent third-party verification.

verification and validation tasks are handled instead by the Ethereum platform itself.

other words, smart contracts are capable of self-execution and self-validation.

in the form of “If…then…” statements whereby a network of computers

executes specific actions when predetermined conditions have been met and verified.

contracts are allowable from a Shariah perspective when all the necessary Shariah requirements

are fully complied with as approved by the Shariah Adviser of the platform.

subscription of STO adopts a sale and purchase ( al-bay’ ) contract, incorporating the hamish jiddiyyah .

jiddiyyah refers to a security deposit taken at the promise stage and held as collateral until the execution of the contract.

Upon execution of the contract, hamish jiddiyyah is either refunded to the buyer or adjusted against the payable amount.

program stored on a blockchain, representing a digital version of traditional contracts made between any parties, but without the

need to have independent third-party verification.

The verification and validation tasks are handled instead by the Ethereum platform

In other words, smart contracts are capable of self-execution and self-validation.

in the form of “If…then…” statements whereby a network of computers executes specific actions when predetermined

conditions have been met and verified.

contracts are allowable from a Shariah perspective when all the necessary Shariah requirements are fully complied with as approved

by the Shariah Adviser of the platform.

payment charges:

payment charges which consist of compensation ( ta’widh ) at actual loss incurred

on overdue fees may be charged by Green-X.

payment charges which consist of compensation ( ta’widh ) at actual loss incurred on overdue fees may be charged by Green-X.

amount of ta’widh is allowed to be recognized as income.

of ta’widh which may be imposed shall not be more than 1% per annum on the outstanding

amount and shall not be compounded.

Shariah-compliant purpose:

of ta’widh which may be imposed shall not be more than 1% per annum on the outstanding amount and shall not be compounded.

Shariah-compliant

purpose of utilization of the raised funds shall be compliant with the Shariah principle.

the event that the project involves investing in business activities which consist of both

Shariah-compliant and Shariah Non-Compliant (“SNC”) activities (collectively

referred to as “Mixed Activities”), the SNC activities must not exceed the designated

the event that the project involves investing in business activities which consist of both Shariah-compliant and Shariah Non-Compliant

(“SNC”) activities (collectively referred to as “Mixed Activities”), the SNC activities must not exceed the

designated benchmarks.

are the parties on the Green-X DAX platform:

platform operator, licensed under the LFSSA.

A platform operator, licensed under the LFSSA.

Green-X operates a Shariah-compliant platform that facilitates the listing of the

Issuer’s security tokens, subscription for security tokens by the Investor and trading of security tokens.

company that issues Shariah-compliant security tokens through the Green-X DAX platform and intends to raise funds for Shariah-compliant purposes.

or entity that has successfully registered as a Green-X e-wallet user on the Green-X DAX platform and subscribes to security tokens

through payment of consideration in the form of digital assets on the Green-X DAX platform.

A company that issues Shariah-compliant security tokens through the Green-X DAX platform and intends to raise funds for Shariah-compliant

Individual or entity that has successfully registered as a Green-X e-wallet user on the Green-X DAX platform and subscribes to security

tokens through payment of consideration in the form of digital assets on the Green-X DAX platform.

Listing Sponsor:

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Adviser of the Issuer:

Shariah Adviser appointed by the Issuer to ensure that the Issuer’s assets and purpose of

utilization for security token issuance are operated and managed in compliance with Shariah rules and principles.

Shariah Adviser appointed by the Issuer to ensure that the Issuer’s assets and purpose of utilization

for security token issuance are operated and managed in compliance with Shariah rules and principles.

and mechanism of STO issuance on the Green-X DAX platform:

(A) applies for an STO by allocating digital assets, such as Tether (USDT), as security deposits

via its e-wallet on the platform.

The allocated digital assets will be held by Green-X as

security deposits until the required fundraising threshold for the security tokens is achieved.

reaching the specified fundraising threshold, the Issuer issues the security tokens, which

are stored on the platform until the listing date.

the listing date of the security tokens on the platform, the security deposits are disbursed

to the Issuer via its e-wallet as the sale payment.

Upon the conclusion of the sale and purchase

transaction, the ownership of the security tokens is transferred to Investor (A).

(A) applies for an STO by allocating digital assets, such as Tether (USDT), as security deposits via its e-wallet on the platform.

The allocated digital assets will be held by Green-X as security deposits until the required fundraising threshold for the security

tokens is achieved.

reaching the specified fundraising threshold, the Issuer issues the security tokens, which are stored on the platform until the listing

the listing date of the security tokens on the platform, the security deposits are disbursed to the Issuer via its e-wallet as the

sale payment.

Upon the conclusion of the sale and purchase transaction, the ownership of the security tokens is transferred to Investor

(if any) is disbursed by the Issuer to Investor (A) via the platform.

(A) may execute the trading of its security tokens to other Investors (Investor B, C and

D) via the platform.

(A) may execute the trading of its security tokens to other Investors (Investor B, C and D) via the platform.

June 15, 2024, Green-X entered into a sale and purchase agreement with a founder of a Delaware company, Dignity Corp.

“Seller”) and subsequently on December 12, 2024, entered into a supplementary agreement with the Seller (collectively, the

Pursuant to the SPA, in consideration of the total token of four million (4,000,000) in our digital assets, GX

Token, paid and / or exchange by Green-X, and in consideration of the total token five million (5,000,000) in Dignity Token, an

asset-backed crypto security token (“DiGau”), The Seller grants to Green-X an option whereby Green-X may at the end of

sixty (60) months of period, with consent from both parties require the Seller to exchange back whichever balance of GX Token back to

Green-X and vice versa (the “Option”).

as “Seller”) and subsequently on December 12, 2024, entered into a supplementary agreement with the Seller

(collectively, the “SPA”).

Pursuant to the SPA, in consideration of the total token of four million (4,000,000) in our

digital assets, GX Token, paid and / or exchange by Green-X, and in consideration of the total token five million (5,000,000) in

Dignity Token, an asset-backed crypto security token (“DiGau”), The Seller grants to Green-X an option whereby Green-X

may at the end of sixty (60) months of period, with consent from both parties require the Seller to exchange back whichever balance

of GX Token back to Green-X and vice versa (the “Option”).

was initially traded on the Green-X digital asset exchange (“Green-X DAX”) platform on April 10, 2024, with a closing price

of $2.3204 per token.

On December 31, 2024, DiGau was traded on the Green-X DAX platform with a closing price of $3.9006 per token.

As of December 31, 2025, and 2024, DiGau was traded on the Green-X DAX platform with a closing price of $9.5934

and $3.9006 per token, respectively.

on the pricing data from CoinGecko, a cryptocurrency data aggregator, DiGau’s closing price on December 31, 2025, was $9.05 per

reference to a valuation report issued by an independent appraiser, as of July 1, 2024, DiGau was valued in the range of $9.70 to $10.93

per token on a marketable basis and valued in the range of $9.51 to $10.71 per token on a non-marketable basis, respectively.

the token exchange, DiGau was not recognized in our consolidated balance sheet as of December 31, 2024, as the transaction did not meet

the criteria for asset recognition.

As of the date of this report, the Company has yet determined the value of DiGau due to a lack of

observable market transactions and price information.

As a result, the transaction was not disclosed in our consolidated financial statements

for the year ended December 31, 2024.

Company does not expect that the exclusion of the transaction will have a significant effect on its consolidated financial statements

as of December 31, 2024.

our core business, we operate and provide a wide range of business solution services to small and medium-sized businesses located in Southeast

Asia and East Asia, with an initial focus on Hong Kong, China and Malaysia, and subsequently in Thailand and Taiwan.

the token exchange, DiGau was not recognized in our consolidated balance sheets as of December 31, 2025, and 2024, respectively, as

the transaction did not meet the criteria for asset recognition.

As of the date of this report, we have not yet determined the value

of DiGau due to a lack of observable market transactions and price information.

As a result, the transaction was not disclosed in

our consolidated financial statements for the years ended December 31, 2025, and 2024, respectively.

do not expect that the exclusion of the transaction will have a significant effect on our consolidated financial statements as of December

31, 2025, and 2024, respectively.

our core business, we operate and provide a wide range of business solution services to small and medium-sized businesses located in

Southeast Asia and East Asia, with an initial focus on Hong Kong, China and Malaysia, and subsequently in Thailand and Taiwan.

Our comprehensive

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in liaising with investors for the purpose of raising capital;

in setting up cloud inventory systems to assist clients in recording, maintaining and controlling their inventories and tracking their inventory

in setting up cloud inventory systems to assist clients in recording, maintaining and controlling their inventories and tracking

their inventory levels;

in setting up cloud accounting systems to enable clients to keep track of their financial performance;

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financial technology (FinTech) services;

is a growing market in Asia for companies who are seeking to go public and become listed on a recognized exchange in a foreign

jurisdiction.

is a growing market in Asia for companies who are seeking to go public and become listed on a recognized exchange in a foreign jurisdiction.

We see tremendous opportunity to the extent that this trend continues worldwide.

With respect to cross-border listing

advisory services, we assist private companies in their desire to list and trade on public exchanges, including the NASDAQ and OTC

Markets in the U.S..

The Jumpstart Our Business Startups Act, or JOBS Act, signed in 2012, eases the initial public offering

(“IPO”) process for “emerging growth companies” and reduces their regulatory burden, (2) improves the

ability of these companies to access capital through private offerings and small public offerings without SEC registration, and (3)

allows private companies with a substantial shareholder base to delay becoming a public reporting company.

With respect to cross-border listing advisory services,

we assist private companies in their desire to list and trade on public exchanges, including the NASDAQ and OTC Markets in the United

The Jumpstart Our Business Startups Act, or JOBS Act, signed in 2012, eases the initial public offering (“IPO”) process

for “emerging growth companies” and reduces their regulatory burden, (2) improves the ability of these companies to access

capital through private offerings and small public offerings without SEC registration, and (3) allows private companies with a substantial

shareholder base to delay becoming a public reporting company.

our cross-border listing advisory services, we seek to form the bridge between these companies seeking to conduct their IPO (or in some

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Form 10 shell company

way the OTC markets are structured provides companies the ability to “uplist” in the marketplace as they provide better

transparency.

way the OTC markets are structured provides companies the ability to “uplist” in the marketplace as they provide better transparency.

These OTC markets include:

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Investment Decision:

We will evaluate, examine, and engage in the diligence of a prospective portfolio company, including but not

limited to product/service viability, market potential and integrity as well as the capability of the management.

After that, both

parties arrive at an agreed value for the deal.

We will evaluate, examine, and engage in the diligence of a prospective portfolio company, including but

not limited to product/service viability, market potential and integrity as well as the capability of the management.

both parties arrive at an agreed value for the deal.

Following that is a process of negotiation which, if successful, ends with capital

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that meet the following criteria:

high-growth prospects

of product or service

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and industry-specific micro-sites and newsletters in the Asian region.

We plan to begin a social media campaign utilizing blogs, such as X (formerly Twitter), Facebook, and LinkedIn, after we

secure sufficient financing.

We plan to begin a social media campaign utilizing blogs, such as X (formerly Twitter), Facebook, and LinkedIn, after

we secure sufficient financing.

A targeted campaign will be made to the following groups of clients:

law firms, auditing firms,

consulting firms and small to medium-sized enterprises (“SMEs”) in different industries, including biotechnology,

intellectual property, information technologies and real estate.

law firms, auditing firms, consulting

firms and small to medium-sized enterprises (“SMEs”) in different industries, including biotechnology, intellectual property,

information technologies and real estate.

Wealth Wisdom Development

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Search Engine Optimization (“SEO”) will be used as a supporting strategy to enhance our online presence campaign.

seek an SEO expert team in China and Malaysia to assist in the promotion of the campaign by using an advertising and keyword tagging strategy

to drive traffic to our social media accounts and our company website.

The major search engines are Baidu and Google as these are the

common search engines worldwide.

seek an SEO expert team in China and Malaysia to assist in the promotion of the campaign by using an advertising and keyword tagging

strategy to drive traffic to our social media accounts and our company website.

The major search engines are Baidu and Google as these

are the common search engines worldwide.

and Conversion

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and not be disclosed to third parties except in specific circumstances.

The agreement also provides that all inventions conceived

by the individual while rendering services to us shall be assigned to us as the exclusive property of our company.

The agreement also provides that all inventions conceived by

the individual while rendering services to us shall be assigned to us as the exclusive property of our company.

There can be no assurance,

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are $7,100 and $30,000, respectively.

comply with the above applicable ordinances and regulations in Hong Kong and have not been involved in any lawsuit or prosecuted by

the local authority resulting from any breach of the ordinances and regulations.

comply with the above applicable ordinances and regulations in Hong Kong and have not been involved in any lawsuit or prosecuted by the

local authority resulting from any breach of the ordinances and regulations.

businesses located in Malaysia are subject to the general laws in Malaysia governing businesses including labor, occupational safety

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Such regulation may result in higher than anticipated administrative and operational costs.

comply with the above applicable ordinances and regulations in Malaysia and have not been involved in any lawsuit or prosecuted by

the local authority resulting from any breach of the ordinances and regulations.

portion of our acquired businesses are located in China and subject to the general laws in China governing businesses including

labor, occupational safety and health, general corporations, intellectual property and other similar laws.

comply with the above applicable ordinances and regulations in Malaysia and have not been involved in any lawsuit or prosecuted by the

local authority resulting from any breach of the ordinances and regulations.

portion of our acquired businesses are in China and subject to the general laws in China governing businesses including labor, occupational

safety and health, general corporations, intellectual property, and other similar laws.

Employment Contract Law was promulgated by the National People’s Congress’ Standing Committee on June 29, 2007, and took

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In the event of contravention, the employee is entitled to double wages every month during the period from the

day after one month of employment to the day before one year from the commencement that is the employee may receive up to 11 months

of additional wages due to the employer’s failure to provide a signed employment contract.

If the employer does not sign an

employment contract with the employee for more than 12 months since commencement, it will be deemed that an employment contract with

a non-fixed term has been signed between the employer and the employee from the day after one year of employment.

day after one month of employment to the day before one year from the commencement that is the employee may receive up to 11 months of

additional wages due to the employer’s failure to provide a signed employment contract.

If the employer does not sign an employment

contract with the employee for more than 12 months since commencement, it will be deemed that an employment contract with a non-fixed

term has been signed between the employer and the employee from the day after one year of employment.

Right to non-fixed term contracts

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means or take advantage of others, to force the employer to enter into or modify employment contracts against their true intentions.

Unless the employee requests to enter into a fixed-term contract, an employer who fails to enter into a non-fixed term contract pursuant

Unless the employee requests to enter a fixed-term contract, an employer who fails to enter a non-fixed term contract pursuant

to the Employment Contract Law is liable to pay the employee double his/her salary from the date the employment contract should be renewed

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the Employment Contract Law, employees are entitled to compensation upon the termination or expiry of an employment contract.

Employees are entitled to compensation even in the event the employer (i) has been declared bankrupt;

(ii) has its business license

(iii) has been ordered to cease or is revoked or dissolved;

or (iv) according to the provisions of the Enterprise

Bankruptcy Law, implements economic layoffs during a reorganization;

(v) implements economic layoffs due to serious difficulties in

production and operation;

(vi) undergoes a transfer of production, major technological innovation, or adjustment of its business

model, and after changing the employment contract, it is still necessary to lay off employees;

(vii) experiences unforeseeable

significant changes in the objective economic situation based on which the employment contract was concluded resulting

the inability to perform the terms of the employment contract signed by both parties.

Where an employee has been employed

for less than one year but more than 6 months, such an employee will be deemed to have completed one full year of service, and will

be entitled to such compensation equivalent to one month’s salary;

if an employee has been employed for less than six months,

the employee will be entitled to such compensation equivalent to half month’s salary.

are entitled to compensation even in the event the employer (i) has been declared bankrupt;

(ii) has its business license revoked;

has been ordered to cease or is revoked or dissolved;

or (iv) according to the provisions of the Enterprise Bankruptcy Law, implements

economic layoffs during a reorganization;

(v) implements economic layoffs due to serious difficulties in production and operation;

undergoes a transfer of production, major technological innovation, or adjustment of its business model, and after changing the employment

contract, it is still necessary to lay off employees;

(vii) experiences unforeseeable significant changes in the objective economic situation

based on which the employment contract was concluded resulting the inability to perform the terms of the employment contract signed by

both parties.

Where an employee has been employed for less than one year but more than 6 months, such an employee will be deemed to have

completed one full year of service, and will be entitled to such compensation equivalent to one month’s salary;

if an employee

has been employed for less than six months, the employee will be entitled to such compensation equivalent to half month’s salary.

Trade union and collective employment contracts

2 unchanged sentences

Employment Contract Law also permits a trade union to enter

into a collective employee contract with an employer on behalf of all the employees.

a trade union has not been formed, a representative appointed by an employee under the guidance of a high-level trade union may

execute the collective employment contract.

Within districts below the county level, collective employment contracts for industries

such as those engaged in construction, mining, food and beverage and those from the service sector, etc., may be executed on behalf

of employees by the representatives from the trade union of each respective industry.

Alternatively, a district-based collective

employment contract may be made.

a collective employee contract with an employer on behalf of all the employees.

a trade union has not been formed, a representative appointed by an employee under the guidance of a high-level trade union may execute

the collective employment contract.

Within districts below the county level, collective employment contracts for industries such as those

engaged in construction, mining, food and beverage and those from the service sector, etc., may be executed on behalf of employees by

the representatives from the trade union of each respective industry.

Alternatively, a district-based collective employment contract

a result of the Employment Contract Law, all our employees have executed standard written employment agreements with us.

16 unchanged sentences

housing fund management centers and establish a special housing fund account in an entrusted bank.

Both PRC companies and their employees

are required to contribute to the housing funds.

All employees of PRC companies are required

to contribute to the housing funds, and PRC companies are required to make contributions to the housing funds for their employees.

Ministry of Human Resources and Social Security promulgated the Interim Provisions on Labor Dispatch on January 24, 2014.

73 unchanged sentences

businesses are not subject to seasonality.

of April 9, 2025, we have 48 employees, located in the following territories:

of March 30, 2026, we have 41 employees, located in the following territories:

Country/Territory

14 unchanged sentences

are required to contribute to the Social Insurance Schemes and Housing Fund Schemes for all eligible employees in the PRC.

years ended December 31, 2024, and 2023, the contributions were $41,768 and $39,958, respectively.

For the years

ended December 31, 2025, and 2024, the contributions were $53,269 and $41,768, respectively.

Office and Other Information

9 unchanged sentences

Development Plan

are in the process of carrying out the following development plans.

are in the process of conducting the following development plans.

Token Offering:

13 unchanged sentences

and Thailand, by engaging in more marketing activities and expanding our business network to these regions.

is a next-generation online financial information platform which facilitates connecting private high-growth emerging companies with

access to potential investors and synergetic companies.

ADAQ is dedicated to equipping emerging growth companies in the Asia Pacific

region with the guidance and information to identify, build and stream their sustainable core values.

In addition, it offers an

acceleration program to incubate and assist companies to accelerate the process by which they seek to list on international

exchanges such as the New York Stock Exchange (NYSE), NASDAQ and Hong Kong Stock Exchange (HKEX).

is a next-generation online financial information platform which facilitates connecting private high-growth emerging companies with access

to potential investors and synergetic companies.

ADAQ is dedicated to equipping emerging growth companies in the Asia Pacific region

with the guidance and information to identify, build and stream their sustainable core values.

In addition, it offers an acceleration

program to incubate and assist companies to accelerate the process by which they seek to list on international exchanges such as the

New York Stock Exchange (NYSE), NASDAQ and Hong Kong Stock Exchange (HKEX).

has three major functions:

14 unchanged sentences

We continue to look for partnerships to explore the potential of wealth management, fund management

and asset management services, and provide assistance with our affiliates’ customized wealth creation, wealth protection

and wealth succession solutions for medium, high, and ultra-high net worth individuals/families in the Asian region.

We also expect

to put more effort into the development of our Wealth Network Database focusing on wealth-related information sharing.

our long-term plan and development, we look forward to initiating the “Greenpro Capital Tower” plan in ASEAN as an

effort to further develop our brand, strengthen our operational and client base with stronger customers and increase market

In addition, we plan to continue to grow through mergers and acquisitions of related services to enhance our services

horizontally and vertically.

We are continuously sourcing synergy and licensed financial institutions to strengthen the capabilities

and scope of our services with the aim of widening our market coverage.

and asset management services, and provide assistance with our affiliates’ customized wealth creation, wealth protection and

wealth succession solutions for medium, high, and ultra-high net worth individuals/families in the Asian region.

We also expect to

put more effort into the development of our Wealth Network Database focusing on wealth-related information sharing.

our long-term plan and development, we look forward to initiating the “Greenpro Capital Tower” plan in ASEAN as an effort

to further develop our brand, strengthen our operational and client base with stronger customers and increase market confidence.

we plan to continue to grow through mergers and acquisitions of related services to enhance our services horizontally and vertically.

We are continuously sourcing synergy and licensed financial institutions to strengthen the capabilities and scope of our services with

the aim of widening our market coverage.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 1. Business