What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2026-05-13 compared with 2025-03-31 · 36 added, 39 removed, 10 unchanged (88% of the section changed)

Unresolved Staff Comments.

Not applicable.

Cybersecurity.

We use, store and process

data for and about our customers, employees, partners and suppliers.

We have not yet implemented a formal cybersecurity risk management

program designed to identify, assess and mitigate risks from cybersecurity threats to this data, our systems and business operations.

use, store and process data for and about our customers, employees, partners and suppliers.

We have not yet implemented a

formal cybersecurity risk management program designed to identify, assess and mitigate risks from cybersecurity threats to this

data, our systems and business operations.

We intend to implement a cybersecurity risk management program before the end of

Cyber Risk Management and Strategy

Under the oversight of the

Board of Directors (since we do not currently have an Audit Committee), we intend to implement and maintain a risk management program

that includes processes for the systematic identification, assessment, management, and treatment of cybersecurity risks.

Our cybersecurity

oversight and operational processes would be integrated into our overall risk management processes.

We intend to implement a risk-based

approach to the management of cyber threats, supported by cybersecurity technologies, including automated tools, designed to monitor,

identify and address cybersecurity risks.

In support of this approach, it is expected that we would have a third-party security consultant

implement processes to assess, identify and manage security risks to our company, including in the pillar areas of security and compliance,

application security, infrastructure security and data privacy.

This process, once implemented, would include regular compliance and critical

system access reviews.

In addition, we intend to conduct application security assessments, vulnerability management, penetration testing,

security audits and ongoing risk assessments as part of our risk management process.

We expect to utilize third

parties and consultants to assist in the identification and assessment of risks, including to support tabletop exercises and to conduct

security testing.

We intend to utilize well-known cloud-based technologies and service providers, such as Amazon AWS, Microsoft Office

and Google enterprise to provide protection against cybersecurity threats.

Further, we intend to put

processes in place that would evaluate potential risks from cybersecurity threats associated with our use of third-party service providers

that would have access to our data, including a review process for such providers’ cybersecurity practices, risk assessments, contractual

requirement and system monitoring.

Part of our intended program

would be ongoing evaluation and enhancement of our systems, controls and processes where possible, including in response to actual or

perceived threats specific to us or experienced by other companies.

Risks from cybersecurity threats

have, to date, not materially affected us, our business strategy, results of operations or financial condition.

Under the oversight of the Board of Directors

(since we do not currently have an Audit Committee), we intend to implement and maintain a risk management program that includes processes

for the systematic identification, assessment, management, and treatment of cybersecurity risks.

Our cybersecurity oversight and

operational processes would be integrated into our overall risk management processes.

We intend to implement a risk-based approach to

the management of cyber threats, supported by cybersecurity technologies, including automated tools, designed to monitor, identify and

address cybersecurity risks.

In support of this approach, it is expected that we would have a third-party security consultant implement

processes to assess, identify and manage security risks to our company, including in the pillar areas of security and compliance, application

security, infrastructure security and data privacy.

This process, once implemented, would include regular compliance and critical system

access reviews.

In addition, we intend to conduct application security assessments, vulnerability management, penetration testing, security

audits and ongoing risk assessments as part of our risk management process.

We expect to utilize third parties

and consultants to assist in the identification and assessment of risks, including to support tabletop exercises and to conduct security

We intend to utilize well-known cloud-based technologies and service providers, such as Amazon AWS, Microsoft Office and Google

enterprise to provide protection against cybersecurity threats.

Further, we intend to put processes in place that

would evaluate potential risks from cybersecurity threats associated with our use of third-party service providers that would have access

to our data, including a review process for such providers’ cybersecurity practices, risk assessments, contractual requirement and

system monitoring.

Part of our intended program would be ongoing

evaluation and enhancement of our systems, controls and processes where possible, including in response to actual or perceived threats

specific to us or experienced by other companies.

Risks from cybersecurity threats have, to date,

not materially affected us, our business strategy, results of operations or financial condition.

Currently, we own no property.

Our principal executive office is located at 51st Floor, T1 Building, Qianhai Excellence No.

1, Shenzen, China.

This office is provided

by sole director and officer, Jiang Jian, at no charge.

We believe this office is adequate for our current operations.

Our mailed address

office is located at 1111 S.

Roop Street, #1915, Carson City, NV 89702 and is provided by sole director and officer, Richard Chiang at

We have been actively seeking new office space but have not been able to identify a suitable location.

Legal Proceedings.

4 unchanged sentences

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 1B. Unresolved Staff Comments