What changed in this filing

/stocks — the workspaceLOADING

Item 8. Financial Statements and Supplementary Data

2023-03-31 compared with 2022-03-31 · 32 added, 38 removed, 284 unchanged (20% of the section changed)

3 unchanged sentences

Index to Financial Statements

Report of Independent Registered Public Accounting Firm (PCAOB ID # 5041 ) F-1

Report of Independent Registered Public Accounting Firm (PCAOB ID #5041)

Financial Statements:

Consolidated Balance Sheets as of December 31, 2021 and 2020 F-2

Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2021 and 2020 F-3

Consolidated Statements of Changes in Stockholders’ Equity for the Years Ended December 31, 202 1 and 2020 F-4

Consolidated Statements of Cash Flows for the Years Ended December 31, 2021 and 2020 F-5

Notes to Consolidated Financial Statements F-6

Consolidated Balance Sheets as of December 31, 2022 and 202 1

Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2022 and 202 1

Consolidated Statements of Changes in Stockholders’ Equity for the Years Ended December 31, 2022 and 2021

Consolidated Statements of Cash Flows for the Years Ended December 31, 2022 and 202 1

Notes to Consolidated Financial Statements

Report of Independent Registered Public Accounting

47 unchanged sentences

/S/ BF Borgers CPA PC

BF Borgers CPA PC

BF Borgers CPA PC (PCAOB ID 5041 )

We have served as the Company’s auditor since

21 unchanged sentences

Total liabilities and equity

* The shares are presented on a

retroactive basis to reflect the nominal share issuance.

shares are presented on a retroactive basis to reflect the nominal share issuance.

The accompanying notes are integral to these consolidated

1 unchanged sentence

PONY GROUP INC., AND SUBSIDIARIES

CONSOLIDATED STATEMENTS

OF OPERATIONS

CONSOLIDATED STATEMENTS OF OPERATIONS

For The Year Ended

9 unchanged sentences

Provision for income tax

$ ( 269,078 )

Other Comprehensive Income

Comprehensive loss

$ ( 269,078 )

Basic and diluted earnings (loss) per common share*

Weighted average number of shares outstanding*

* The shares are presented on a

retroactive basis to reflect the nominal share issuance.

shares are presented on a retroactive basis to reflect the nominal share issuance.

The accompanying notes are integral to these consolidated

1 unchanged sentence

PONY GROUP INC., AND SUBSIDIARIES

CONSOLIDATED STATEMENT

OF CHANGE IN EQUITY

CONSOLIDATED STATEMENT OF CHANGE IN EQUITY

Comprehensive

1 unchanged sentence

$ ( 182,320 )

$ ( 132,098 )

Common stock issued

Cumulative Foreign currency translation adjustment

Balance as of December 31, 2021

$ ( 182,320 )

Cumulative Foreign currency translation adjustment

Balance as of December 31, 2022

* The shares are presented on a

retroactive basis to reflect the nominal share issuance.

shares are presented on a retroactive basis to reflect the nominal share issuance.

The accompanying notes are integral to these consolidated

1 unchanged sentence

PONY GROUP INC., AND SUBSIDIARIES

CONSOLIDATED STATEMENTS

OF CASH FLOWS

CONSOLIDATED STATEMENTS OF CASH FLOWS

For The Year Ended

Operating activities

$ ( 269,078 )

Changes in operating assets and liabilities:

62 unchanged sentences

for doubtful accounts was not necessary.

The PONY LIMOUSINE SERVICES LIMITED, 100 % subsidiary of the company

has agreements with its two major clients that the payments for the services rendered be settled every six months.

The two major clients

account for 62.55 % of the revenue for the year ended December 31, 2021 and 41.09 % for the same period 2020, respectively.

The PONY LIMOUSINE SERVICES LIMITED, 100 % subsidiary

of the company has agreements with its two major clients that the payments for the services rendered be settled every six months.

two major clients combined accounted for 48.24 % of the revenue for the year ended December 31, 2022, respectively.

Revenue Recognition -

89 unchanged sentences

The Company purchased majority

of its subcontracted services from two major suppliers for the year ended December 31, 2021:

CHANGYING BUSINESS LIMITED for 71.39 %,

Shenzhen Lingshang Cultural Technology Co., Ltd for 25.31 %.

had two major customers for the year ended December 31, 2021:

HENG TAI WINE LIMITED for 57.75 % of revenue and Beijing Deheng

Law Firm for 29.22 % of revenue.

of its subcontracted services from one major suppliers for the year ended December 31, 2022:

CHANGYING BUSINESS LIMITED representing 96.03%.

The Company had two major

customers for the year ended December 31, 2022:

Shenzhen Shangjia Electronic Technology., Ltd (“Shangjia”) for 51.14 %

of revenue and HK Gangjianxiang Trade Co Ltd.

(“Gangjianxiang”) for 48.24 % of

NOTE 5 - COMMON STOCK

1 unchanged sentence

the following shareholders.

On May 24, 2019, these transactions were completed, the consideration received were deposited into the company’s

On May 24, 2019, these transactions were completed, the consideration received was deposited into the company’s

bank account.

14 unchanged sentences

NOTE 6 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through March 1, 2022, the

date which the financial statements were available to be issued.

All subsequent events requiring recognition as of December 31, 2021 have

been incorporated into these financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC

Topic 855, “Subsequent Events.”

Management has evaluated subsequent events

through March 1, 2023, the date which the financial statements were available to be issued.

All subsequent events requiring recognition

as of December 31, 2022 have been incorporated into these financial statements and there are no subsequent events that require disclosure

in accordance with FASB ASC Topic 855, “Subsequent Events.”

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 8. Financial Statements and Supplementary Data