What changed in this filing

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Item 9A. Controls and Procedures

2026-01-09 compared with 2024-11-25 · 48 added, 43 removed, 322 unchanged (22% of the section changed)

97 unchanged sentences

Chief Financial Officer

business address for all directors and officers is Room 202, Gate 6, Building 9, Yayuan, Anhui Beili, Chaoyang District, Beijing, China

The business address for all directors and officers is Room 202, Gate 6, Building 9, Yayuan, Anhui Beili, Chaoyang District, Beijing, China 100000.

Huang Fang, President, Chief Executive Officer,

69 unchanged sentences

Section 16(a) Beneficial Ownership Reporting

To our knowledge, based solely on our review of copies of the reports

filed with the SEC and the representations of our directors and executive officers, we believe that all reporting requirements pursuant

to Section 16(a) of the Securities Exchange Act for fiscal year 2024 were complied with by each person who at any time during the 2024

fiscal year was a director or an executive officer or held more than 10% of our common stock.

To our knowledge, based solely on our review of

copies of the reports filed with the SEC and the representations of our directors and executive officers, we believe that all reporting

requirements pursuant to Section 16(a) of the Securities Exchange Act for fiscal year 2025 were complied with by each person who at any

time during the 2025 fiscal year was a director or an executive officer or held more than 10% of our common stock.

Executive Compensation.

1 unchanged sentence

The following table sets forth information with

respect to compensation paid by us to our executive officers for services during the fiscal year ended September 30, 2024 and the period

from September 7, 2023 to September 30, 2023.

There was no executive officer to whom we paid or accrued amounts in excess of $100,000

as compensation for services during the year ended September 30, 2024.

respect to compensation paid by us to our executive officers for services during the fiscal years ended September 30, 2025 and 2024.

was no executive officer to whom we paid or accrued amounts in excess of $100,000 as compensation for services during the year ended September

Name and Principal

52 unchanged sentences

and directors as a group.

We have determined beneficial ownership in accordance

with the rules of the Securities and Exchange Commission.

These rules generally attribute beneficial ownership of securities to persons

who possess sole or shared voting power or investment power with respect to those securities.

The person is also deemed to be a beneficial

owner of any security of which that person has a right to acquire beneficial ownership within 60 days.

Unless otherwise indicated, the

persons or entities identified in this table have sole voting and investment power with respect to all shares shown as beneficially owned

by them, subject to applicable community property laws.

The address for each person listed in the table is c/o Maitong Sunshine, Room

202, Gate 6, Building 9, Yayuan, Anhui Beili, Chaoyang District, Beijing.

The percentage ownership information shown in

the table below is calculated based on 60,000,000 shares of our common stock issued and outstanding as of September 30, 2024.

have any outstanding options, warrants or other securities exercisable for or convertible into shares of our common stock.

We have determined beneficial ownership

in accordance with the rules of the Securities and Exchange Commission.

These rules generally attribute beneficial ownership of securities

to persons who possess sole or shared voting power or investment power with respect to those securities.

The person is also deemed to

be a beneficial owner of any security of which that person has a right to acquire beneficial ownership within 60 days.

Unless otherwise

indicated, the persons or entities identified in this table have sole voting and investment power with respect to all shares shown as

beneficially owned by them, subject to applicable community property laws.

The address for each person listed in the table is c/o Maitong

Sunshine, Room 202, Gate 6, Building 9, Yayuan, Anhui Beili, Chaoyang District, Beijing.

The percentage ownership information

shown in the table below is calculated based on 60,500,000 shares of our common stock issued and outstanding as of September 30, 2025.

We do not have any outstanding options, warrants or other securities exercisable for or convertible into shares of our common stock.

Executive Officers and Directors

15 unchanged sentences

following as of the periods indicated:

For the years ended

September 30,

As of September 30,

Name of related party

Interest-free loan and payment of company expenses on behalf:

Interest-free loan and payment of company expenses:

Beijing Devoter Oriental Co., Ltd.

As of September 30, 2024 and 2023, the Company

had a balance of $9,626 and $9,626 due to Beijing Devoter Oriental Co., Ltd, which represented expenses paid on behalf of the Company.

Shanghai Maitong Culture and Technology Co., Ltd

As of September 30, 2025 , the Company had a balance

of $9,626 due to Beijing Devoter Oriental Co., Ltd, which represented expenses paid on behalf of the Company.

As of September 30, 2025, the Company owed Huang

Fang a balance of $182,463 which represented expenses paid on behalf of the Company and the interest-free loan she provided to the Company.

As of September 30, 2025, the Company had a balance

of $70,156 due to Shanghai Maitong Culture and Technology Co., Ltd, which represented expenses paid on behalf of the Company.

Huang Fang is the President, CEO, Chairwoman of

2 unchanged sentences

and Beijing Devoter Oriental Co., Ltd owns 84% of the registered equity of Devoter (Beijing) Technology Co., Ltd.

Additionally, Huang

Fang is a 30% shareholder, legal representative, Chairman, and General Manager of Shanghai Maitong Culture and Technology Co., Ltd.

Related Party Lease:

5 unchanged sentences

$44,482 (RMB 324,506) for the period between September 1, 2023 and November 30, 2024.

On October 9, 2024, Tongzhilian renewed

the operating lease agreement for the period from December 1, 2024 to November 30, 2025.

Under the terms of the agreement, Tongzhilian

committed to make lease payments of approximately $37,000 (RMB 259,605) for that period.

On December 1, 2025, Tongzhilian renewed the

operating lease agreement for the period from December 1, 2025 to November 30, 2026.

Under the terms of the agreement, Tongzhilian committed

to make lease payments of approximately $36,500 (RMB 259,605) for that period.

Payments for subscription receivable:

10 unchanged sentences

Principal Accounting Fees and Services.

On November 1, 2023, Maitong Sunshine Cultural

Development Co., Limited retained the firm of Centurion ZD CPA & Co.

to serve as its new independent public accounting firm.

17, 2024 the Board of Directors of Maitong Sunshine Cultural Development Co., Limited dismissed Centurion ZD CPA & Co.

from its position

as the principal independent accountant for Maitong Sunshine Cultural Development Co., Limited.

The following table shows the fees that

were billed for the audit and other services provided by Centurion ZD CPA & Co.

for the fiscal years ended September 30, 2024 and

September 30,

Audit-related fees

All other fees

On July 17, 2024, Maitong Sunshine Cultural Development

4 unchanged sentences

for the fiscal years ended September 30,

2025 and 2024.

September 30,

15 unchanged sentences

Technology Co., Ltd.

of Company Subsidiaries

List of Company Subsidiaries

Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

23 unchanged sentences

Chief Executive Officer

November 25, 2024

January 9, 2026

(Principal Executive Officer)

1 unchanged sentence

Chief Financial Officer

November 25, 2024

January 9, 2026

(Principal Financial and Accounting Officer)

In accordance with the Exchange Act, this Report

has been signed below on January 9, 2026 by the following persons, on behalf of the Registrant and in the capacities and on the dates

/s/ Huang Fang

Chief Executive Officer;

/s/ Shang Jia

Chief Financial Officer

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 9A. Controls and Procedures