What changed in this filing

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Item 8. Financial Statements and Supplementary Data

2024-09-09 compared with 2024-06-21 · 66 added, 22 removed, 1049 unchanged (8% of the section changed)

268 unchanged sentences

ethics applicable to our directors, officers and employees.

Enforceability

Given that most of our executives officers

and current directors are based in the People’s Republic of China and/or Hong Kong, it may be difficult, if not impossible, to

acquire jurisdiction over these persons in the event that a lawsuit is initiated against us and/or our officers and directors by a stockholder

or group of stockholders in the United States.

Also, it may be difficult to enforce judgments obtained in the U.S.

courts based on civil

liability provisions of the U.S.

federal securities laws against us and/or our officers and directors who do not currently reside in

or have substantial assets in the U.S.

In addition, there is uncertainty as to whether the courts of the People’s Republic

of China would recognize or enforce judgements of U.S.

courts against us, or such officers and directors predicted upon the civil liability

provisions of the securities laws of the U.S.

or any state.

Board Diversity

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Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Company’s Compensation Recovery Policy

Financial statements of Next Technology Group Inc for the year ended December 31, 2023 and 2022 formatted in XBRL:

10 unchanged sentences

Inline XBRL Taxonomy Extension Presentation Linkbase Document.*

Cover Page Interactive Data File (formatted as Inline XBRL and

contained in Exhibit 101).*

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).*

* Filed herein.

3 unchanged sentences

NEXT TECHNOLOGY HOLDING INC

June 21, 2024

September 9, 2024

Chief Executive Officer

3 unchanged sentences

the capacities and on the dates indicated.

June 21, 2024

September 9, 2024

Chief Financial Officer,

18 unchanged sentences

principles generally accepted in the United States of America.

We also audited adjustments to the 2022 consolidated

financial statements relating to discontinued operations as described in Note 11.

In our opinion, such adjustments are appropriate and

have been properly applied.

We were not engaged to audit, review, or apply any procedures to the Company’s 2022 consolidated financial

statements other than with respect to the adjustments and, accordingly, we do not express an opinion or any other form of assurance on

the 2022 consolidated financial statements as a whole.

consolidated financial statements are the responsibility of the Company’s management.

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We believe that our audit provides a reasonable basis for our opinion.

/S/ JWF Assurance PAC

We have served as the Company’s auditor

JWF Assurance PAC

have served as the Company’s auditor since 2024.

Assurance PAC

ID Number 7095

June 21, 2024

PCAOB ID Number 7095

OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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on the Financial Statements

have audited the accompanying consolidated balance sheets of WeTrade Group, Inc.

and subsidiaries (the “Company”) as of December

31, 2022, the related statements of operations and comprehensive loss, stockholders’ equity, and cash flows for the year ended

December 31, 2022 and the related notes (collectively referred to as the “consolidated financial statements”).

In our opinion,

the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December

31, 2022 and the results of their operations and their cash flows for the year then ended, in conformity with accounting principles generally

accepted in the United States of America.

We have audited, before the effects of the

adjustments relating to discontinued operations described in Note 11, the accompanying consolidated balance sheets of WeTrade Group,

and subsidiaries (the “Company”) as of December 31, 2022, the related statements of operations and comprehensive loss,

stockholders’ equity, and cash flows for the year ended December 31, 2022 and the related notes (collectively referred to as the

“consolidated financial statements”) (the consolidated financial statements before the effects of the adjustments discussed

in Note 11 are not presented herein).

In our opinion, the consolidated financial statements, before the effects of the adjustments relating

to discontinued operations described in Note 11, present fairly, in all material respects, the financial position of the Company as of

December 31, 2022 and the results of their operations and their cash flows for the year then ended, in conformity with accounting principles

generally accepted in the United States of America.

We were not engaged to audit, review or apply

any procedures to the adjustments relating to discontinued operations described in Note 11, accordingly, we do not express an opinion

or any other form of assurance about whether such adjustments are appropriate and have been properly applied.

Those adjustments were

audited by JWF Assurance PAC.

consolidated financial statements are the responsibility of the Company’s management.

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STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

For the year ended

Service revenue

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STATEMENTS OF CASH FLOWS

For the year ended

Cash Flows from Operating Activities:

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Digital assets

As of December 31, 2023, there are prepayment

of approximately $ 12,125,500 for the 40 % prepayment of 1000 BTC, the remaining 60 % balance of 1000 BTC will be settled by issuance of

company’s share, the transaction is expected to be completed with the independent third party BTC seller by end of July 2024.

As of December 31, 2023, a prepayment of approximately

$ 12,125,500 , representing 40 % of the total purchase price for 1000 BTC, has been made.

The remaining 60 % of the total purchase price

for 1000 BTC will be settled (the “BTC Transaction”) through the issuance of the Company’s common stock at a per share

price based on the average market price over a five-day period immediately prior to the date of the completion of BTC Transaction.

Company is currently negotiating with independent third-party BTC owners (each, a “BTC Seller”) and expects to issue shares

that will represent approximately 62 % of the Company’s then outstanding capitalization immediately after such issuance to pay off

the remaining 60 % of the total purchase price for 1000 BTC.

The BTC Transaction is anticipated to close in the last quarter of 2024.

Despite that the Company expects to issue

shares in the BTC Transaction that will represent approximately 62 % of the Company’s then outstanding capitalization immediately

after such issuance, the Company does not expect the BTC Transaction to result in a change of control of the Company.

To the knowledge

of the Company, no BTC Seller with which the Company is currently negotiating owns any shares of the Company’s capital stock as

of the date of this report.

In addition, no such single BTC Seller is expected or allowed to acquire 20 % or more shares or voting power

of the Company as a result of the BTC Transaction.

It is also understood that each BTC Seller is independent with each other and not

acting in concert with others.

The existing shareholders of the Company are

expected to experience significant dilution in their ownership percentage of the Company as a result of the BTC Transaction.

8 – ACCOUNTS PAYABLE, NET

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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/A

Item 8. Financial Statements and Supplementary Data