Sino Green Land Corp. 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For The Quarterly Period Ended March 31, 2026 or ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission File Number 000-53208 SINO GREEN LAND CORPORATION (Exact name of registrant issuer as specified in its charter) Nevada 54-0484915 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) No. 3 & 5 , Jalan Hi Tech 7/7 , Kawasan Perindustrian Hi Tech 7 , 43500 Semenyih, Selangor , Malaysia . (Address of principal executive offices, including zip code) Registrant’s phone number, including area code +603 8727 8732 Securities registered pursuant to Section 12(b) of the Act: Title of each class: Trading Symbol(s) Name of each exchange on which registered: Common Stock, $0.001 par value SGLA OTC Market – Pink Sheets Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES ☒ NO ☐ Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit and post such files). YES ☒ NO ☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. Large Accelerated Filer ☐ Accelerated Filer ☐ Non-accelerated Filer ☒ Smaller reporting company ☒ Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒ APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS: Indicate by check mark whether the registrant has fled all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes ☐ No ☒ APPLICABLE ONLY TO CORPORATE ISSUERS: Indicate the number of shares outstanding of each of the issuer’s classes of Common Stock, as of the latest practicable date. Class Outstanding at May 11, 2026 Common Stock, $ 0.001 par value 162,093,238 TABLE OF CONTENTS Page PART I FINANCIAL INFORMATION ITEM 1. CONDENSED CONSOLIDATED FINANCIAL STATEMENTS: 3 Condensed Consolidated Balance Sheets as of March 31, 2026 (unaudited) and June 30, 2025 3 Condensed Consolidated Statements of Operations and Comprehensive Loss for the Three and Nine Months Ended March 31, 2026 and 2025 (unaudited) 4 Condensed Consolidated Statements of Stockholders’ Deficit for the Three and Nine Months Ended March 31, 2026 and 2025 (unaudited) 5 Condensed Consolidated Statements of Cash Flows for the Nine months Ended March 31, 2026 and 2025 (unaudited) 6 Notes to Condensed Consolidated Financial Statements for the Three and Nine months Ended March 31, 2026 and 2025 (unaudited) 7 ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 15 ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 18 ITEM 4. CONTROLS AND PROCEDURES 18 PART II OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS 19 ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS 19 ITEM 3. DEFAULTS UPON SENIOR SECURITIES 19 ITEM 4. MINE SAFETY DISCLOSURES 19 ITEM 5. OTHER INFORMATION 19 ITEM 6. EXHIBITS 19 SIGNATURES 20 2 PART I FINANCIAL INFORMATION ITEM 1. CONDENSED FINANCIAL STATEMENTS: SINO GREEN LAND CORPORATION CONDENSED CONSOLIDATED BALANCE SHEETS AS OF MARCH 31 , 2026 AND JUNE 30, 2025 (Currency expressed in United States Dollars (“US$”), except for number of shares) March 31, 2026 June 30, 2025 As of March 31, 2026 June 30, 2025 (Unaudited) (Audited) Assets Current assets Cash and cash equivalents $ 78,833 $ 25,272 Accounts receivable 12,751 19,035 Inventories 485,431 175,142 Prepaid expenses and other current assets, net 144,601 60,173 Total current assets 721,616 279,622 Non-current assets Property, plant and equipment, net 4,192,283 4,099,211 Finance lease right-of-use assets 37,195 55,386 Total Assets $ 4,951,094 $ 4,434,219 Liabilities and Stockholders’ Deficit Current liabilities Accounts payable $ 1,445,895 $ 89,640 Accrued liabilities and other payable 200,882 201,407 Contract liabilities 160,308 22,486 Loan from third party - 750,000 Bank loan payable - current 86,407 79,860 Short-term borrowing 135,409 293,761 Amount due to the related parties 2,868,312 3,262,864 Financing lease obligations – current 15,241 22,553 Total current liabilities 4,912,454 4,722,571 Non-current liabilities Bank loan payable – non-current 2,145,732 2,082,377 Loan from third party 750,000 - Financing Lease liabilities – non-current 15,912 23,930 Total liabilities 7,824,098 6,828,878 Stockholders’ deficit Preferred Stock, $ 0.001 par value; 20,000,000 shares authorized; 1,784,178 shares issued and outstanding at March 31, 2026 and June 30, 2025, respectively 1,784 1,784 Common Stock, $ 0.001 par value; 780,000,000 shares authorized; 162,093,238 and 161,809,738 shares issued and outstanding at March 31, 2026 and June 30, 2025, respectively 162,093 161,810 Additional paid-in-capital 2,436,346 2,121,929 Accumulated other comprehensive (loss) income ( 53,715 ) 20,371 Accumulated deficit ( 5,419,512 ) ( 4,700,553 ) Total stockholders’ deficit ( 2,873,004 ) ( 2,394,659 ) Total Liabilities and Stockholders’ Deficit $ 4,951,094 $ 4,434,219 See accompanying notes to the condensed consolidated financial statements. 3 SINO GREEN LAND CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS FOR THE THREE AND NINE MONTHS ENDED MARCH 31 , 2026 AND 2025 (Currency expressed in United States Dollars (“US$”), except for number of shares) (Unaudited) 2026 2025 2026 2025 Three months ended March 31 Nine months ended March 31 2026 2025 2026 2025 Net revenues $ 334,766 $ 197,940 $ 1,060,984 $ 771,446 Cost of revenues ( 413,702 ) ( 582,895 ) ( 1,264,282 ) ( 1,617,952 ) Gross loss ( 78,936 ) ( 384,955 ) ( 203,298 ) ( 846,506 ) Operating expenses: General and administrative expenses ( 201,005 ) ( 70,271 ) ( 439,822 ) ( 244,283 ) Loss from operations ( 279,941 ) ( 455,226 ) ( 643,120 ) ( 1,090,789 ) Other income (expense): Gain on disposal of property, plant and equipment - - - 4,188 Interest income 10 1 10 514 Interest expense ( 26,077 ) ( 29,909 ) ( 86,240 ) ( 92,269 ) Sundry income - 52 10,391 1,299 Other expense, net ( 26,067 ) ( 29,856 ) ( 75,839 ) ( 86,268 ) Loss before tax ( 306,008 ) ( 485,082 ) ( 718,959 ) ( 1,177,057 ) Income tax expenses - - - - Net loss ( 306,008 ) ( 485,082 ) ( 718,959 ) ( 1,177,057 ) Other comprehensive income: Foreign currency translation (loss) income ( 11,679 ) ( 3,874 ) ( 74,086 ) 27,787 Total comprehensive loss ( 317,687 ) ( 488,956 ) ( 793,045 ) ( 1,149,270 ) Loss per share Basic and diluted loss per share $ ( 0.00 ) $ ( 0.00 ) $ ( 0.00 ) $ ( 0.00 ) Basic and diluted weighted average shares outstanding 162,093,238 161,809,738 162,093,238 161,809,738 See accompanying notes to the condensed consolidated financial statements. 4 SINO GREEN LAND CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT FOR THE THREE AND NINE MONTHS ENDED MARCH 31, 2026 AND 2025 (Currency expressed in United States Dollars (“US$”), except for number of shares) (Unaudited) Number of shares Amount Number of shares Amount Additional Paid-in Capital Accumulated Other Comprehensive Income (Loss) Accumulated Deficit Total Stockholders’ Deficit Three and Nine months ended March 31, 2026 Number of shares Amount Number of shares Amount Additional Paid-in Capital Accumulated Other Comprehensive Income (Loss) Accumulated Deficit Total Stockholders’ Deficit Balance, June 30, 2025 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,121,929 $ 20,371 $ ( 4,700,553 ) $ ( 2,394,659 ) Net loss - - - - - - ( 186,250 ) ( 186,250 ) Foreign currency translation adjustment - - - - - 982 - 982 Balance as of September 30, 2025 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,121,929 $ 21,353 $ ( 4,886,803 ) $ ( 2,579,927 ) Net loss ( 226,701 ) ( 226,701 ) Foreign currency translation adjustment - - - - - ( 63,389 ) - ( 63,389 ) Balance as of December 31, 2025 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,121,929 $ ( 42,036 ) $ ( 5,113,504 ) $ ( 2,870,017 ) Additional of Common stock - - 283,500 283 314,417 - - 314,700 Net loss - - - - - - ( 306,008 ) ( 306,008 ) Foreign currency translation adjustment - - - - - ( 11,679 ) - ( 11,679 ) Balance as of March 31, 2026 1,784,178 $ 1,784 162,093,238 $ 162,093 $ 2,436,346 $ ( 53,715 ) $ ( 5,419,512 ) $ ( 2,873,004 ) Three and Nine months ended March 31, 2025 Number of shares Amount Number of shares Amount Additional Paid-in Capital Accumulated Other Comprehensive Income (Loss) Accumulated Deficit Total Stockholders’ Deficit Balance, June 30, 2024 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,217,929 $ 45,892 $ ( 2,891,559 ) $ ( 560,144 ) Net loss - - - - - - ( 333,331 ) ( 333,331 ) Foreign currency translation adjustment - - - - - 29,896 - 29,896 Balance as of September 30, 2024 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,217,929 75,788 ( 3,224,890 ) ( 863,579 ) Net loss - - - - - - ( 358,644 ) ( 358,644 ) Foreign currency translation adjustment - - - - - 1,765 - 1,765 Balance as of December 31, 2024 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,121,929 $ 77,553 $ ( 3,583,534 ) $ ( 1,220,458 ) Net loss ( 485,082 ) ( 485,082 ) Foreign currency translation adjustment - - - - - ( 3,874 ) - ( 3,874 ) Balance as of March 31, 2025 1,784,178 $ 1,784 161,809,738 $ 161,810 $ 2,121,929 $ 73,679 $ ( 4,068,616 ) $ ( 1,709,414 ) See accompanying notes to the condensed consolidated financial statements. 5 SINO GREEN LAND CORPORATION CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED MARCH 31 , 2026 AND 2025 (Currency expressed in United States Dollars (“US$”), except for number of shares) (Unaudited) 2026 2025 Nine months ended March 31, 2026 2025 Cash flows from operating activities Net loss $ ( 718,959 ) $ ( 1,177,057 ) Adjustments to reconcile net income to net cash provided by (used in) operating activities: Amortization expenses 20,473 17,233 Depreciation 330,869 289,361 Gain on disposal of property, plant and equipment - ( 4,188 ) Interest expenses 1,692 2,651 Write back the provision for the inventory ( 119,886 ) - Reverse the allowance for impairment of other receivables ( 5,912 ) - Changes in operating assets and liabilities Accounts receivable 6,284 58,133 Inventories ( 184,541 ) 376,772 Prepaid expenses and other current assets ( 78,227 ) 6,147 Accounts payable - Third party ( 89,640 ) 32,005 Account payable - Related party 765,480 - Accrued liabilities and other payable ( 525 ) 10,644 Contract liabilities 137,822 ( 49,452 ) Net cash provided by (used in) operating activities 64,930 ( 437,751 ) Cash flows from investing activities Acquisition of property, plant and equipment ( 230,475 ) ( 39,605 ) Proceeds from disposal of property, plant and equipment - 7,933 Net cash used in investing activities ( 230,475 ) ( 31,672 ) Cash flows from financing activities Proceeds from issuance of Common stock 314,700 - Payment of interest ( 1,692 ) ( 2,651 ) Proceeds from related parties 530,109 608,892 Repayment of related parties ( 244,246 ) - Principal payment on finance lease liabilities ( 18,934 ) ( 17,574 ) Principal payments of bank loan, secured ( 130,424 ) ( 121,670 ) Proceeds from Short-term borrowings 12,528 24,141 Repayment of Short-term borrowings ( 170,880 ) - Net cash provided by financing activities 291,161 491,138 Effect of exchange rate changes on cash and cash equivalents ( 72,055 ) ( 16,528 ) Net changes in cash and cash equivalents 53,561 5,187 Cash and cash equivalents-beginning of the period 25,272 28,858 Cash and cash equivalents-end of the period $ 78,833 $ 34,045 Supplementary of cash flow information: Interest paid $ ( 73,015 ) $ ( 69,459 ) See accompanying notes to the condensed consolidated financial statements. 6 SINO GREEN LAND CORPORATION NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED MARCH 31 , 2026, AND 2025 (Unaudited) 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Sino Green Land Corporation (“SGLA”), formerly known as Go Silver Toprich Holding Inc., is a corporation organized under the laws of the State of Nevada on March 6, 2008. Sunshine Green Land Corp., (“SGL”) a Labuan corporation, was formed on December 8, 2021. On June 30, 2024, SGL consummated a share exchange agreement with the shareholders of Tian Li Eco Holdings Sdn. Bhd (“Tian Li”), a Malaysian corporation, in which all the shares of Tian Li were exchanged for shares of SGL, and Tian Li became a wholly-owned subsidiary of SGL. On October 1, 2024, SGLA completed a merger with SGL. After the merger, SGLA, SGL, and Tian Li, are collectively referred to as the “Company.” Upon completion of the merger, SGLA acquired SGL in exchange for 160,349,203 shares of common stock of SGLA and 1,781,658 shares of preferred stock of SGLA. Immediately after completion of the share exchange, the Company has a total of 161,809,738 shares of common stock outstanding and 1,784,178 shares of preferred stock outstanding. Prior to the merger, Luo Xiong and spouse Wo Kuk Ching and their immediate family members controlled 65.7 % of SGLA, and 90 % of SGL. Following the merger, Luo Xiong and spouse Wo Kuk Ching and their immediate family members controlled 89.78 % of SGLA consolidated with SGL. As SGLA and SGL were under common control at the time of the share exchange, the transaction is accounted for as a combination of entities under common control in a manner similar to the pooling-of-interests method of accounting. In pooling-of-interests accounting, the financial statements of the previously separate companies for periods before the combination are recast on a combined basis for all prior periods that the entities are under common control. The accompanying combined financial statements for all periods presented are referred to as the “consolidated” financial statements . Accordingly, the Company’s consolidated financial statements as of March 31, 2026 and June 30, 2025, and for the nine-month ended March 31, 2026 and 2025, include SGLA’s, SGL’s, and Tian Li’s historical assets, liabilities, and results of operations, including the issuance of 160,349,203 shares of common stock of SGLA and 1,781,658 shares of preferred stock of SGLA on October 1, 2023, as if the combination and issuance of shares occurred at the beginning of the earliest period presented. The Company conducts its business through its subsidiary Tian Li, which operates in Malaysia as an environmental technology company and recycler of plastic waste bottles and plastic packaging materials. On February 11, 2026, the Company entered into three separate subscription agreements with individual investors, pursuant to which the Purchasers agreed to purchase an aggregate of 283,500 shares of the Company’s common stock, par value $ 0.001 per share, in a private placement. The Company has a total of 162,093,238 shares of common stock outstanding and 1,784,178 shares of preferred stock outstanding. Going concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the nine months ended March 31, 2026, the Company incurred a net loss of $ 718,959 . The Company had an accumulated deficit at March 31, 2026 of $ 5,419,512 , and net current liabilities of $ 4,190,838 , and the stockholder deficit of $ 2,873,004 . These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. In addition, our independent registered public accounting firm, in its audit report to the financial statements included in the Company’s Transition Report on Form 10-K for the year ended June 30, 2025, expressed substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management of the Company has evaluated the sufficiency of additional capital resources. Management’s plan is to obtain such resources by seeking debt financing and/or third-party equity sufficient to meet its minimal operating expenses. Besides, management has taken immediate and significant mitigating actions to reduce costs and optimize the Company’s cash flow and liquidity. Measures include reducing expenditure through deferring or canceling discretionary spend, freezing non-essential recruitment and securing new round of equity financing to replenish working capital. The Company has also acquired the financial support letter from Empower International Trading Sdn. Bhd., the holding company of the Company, who has expressed the willingness and intention to provide the necessary financial support to the Company. However, there is uncertainty as to whether these plans will be effectively implemented or yield sufficient results. 7 Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The unaudited condensed consolidated financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the applicable rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The unaudited condensed consolidated financial statements have been prepared on the same basis as the Company’s Transition Report Form 10-K for the full fiscal year ended June 30, 2025, and, in the opinion of management, reflect all adjustments, which consist of normal recurring adjustments, considered necessary for a fair presentation of the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results of operations to be expected for the full fiscal year ended June 30, 2025. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements and accompanying notes, included in the Company’s Transition Report on Form 10-K, filed with the SEC. The condensed consolidated balance sheet as of March 31, 2026, was derived from the audited financial statements as of that date, but does not include all disclosures, including notes, required by GAAP. Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities on the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, management reviews these estimates and assumptions using the currently available information. Changes in facts and circumstances may cause the Company to revise its estimates. In accordance with ASC250, the changes in estimates will be recognized in the same period of changes in facts and circumstances. The Company bases its estimates on past experiences and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Estimates are used when accounting for items and matters including, but not limited to, allowances for expected credit losses, estimates for inventory provisions, useful lives and impairment of long lived assets. Revenue recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers (“ASC 606”). The underlying principle of ASC 606 is to recognize revenue to depict the transfer of goods or services to customers at the amount expected to be collected. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contract(s), which includes (1) identifying the contract(s) or agreement(s) with a customer, (2) identifying the Company’s performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company generates revenue primarily from the sales of plastic recycled products. We enter into sales contracts with the customers as a principal. The contracts contain only one performance obligation for domestic customers, transferring the plastic recycled products to the customers in exchange for consideration. Revenue is recognized at a point in time when control of the goods is transferred to the customer, which occurs upon delivery. The Company considers a signed delivery receipt as objective evidence of transfer of control. The terms of pricing and payment stipulated in the contract are fixed. 30% deposit payable upon signing of Sales Contract, 70% payable upon delivery the plastic recycled products to the designated location. We recognize revenue at a point in time when the control of the products has been transferred to customers. The transfer of control is considered complete when products have been accepted and received by customers. In the normal course of business, our products are sold with no right of return unless the item is defective. Each contract contains a single performance obligation for the transfer of goods, as the promise is to transfer a series of distinct items that are substantially the same and have the same pattern of transfer. The Company satisfies this performance obligation and recognizes revenue at a point in time when control of the goods is transferred to the customer, which occurs upon delivery. A signed delivery receipt serves as evidence of transfer. Significant payment terms are as agreed in the contracts, with payment typically due within a short-term credit period. The contracts do not contain a significant financing component, and variable consideration is not significant. The Company acts as the principal in all arrangements. Obligations for returns, refunds, or warranties beyond standard assurance are not offered. The transaction price is the fixed amount of consideration stated in the sales contract. As the contracts contain a single performance obligation, no allocation is necessary. Costs incurred for packaging and shipping are recognized as expenses when incurred. SCHEDULE OF REVENUE RECOGNITION 2026 2025 2026 2025 Three months ended March 31, Nine months ended March 31, 2026 2025 2026 2025 Sale of plastic recycle products $ 334,766 $ 197,940 $ 1,060,984 $ 771,446 8 Cash and cash equivalents Cash and cash equivalents consist of cash on hand, demand deposits placed with banks or other financial institutions and have original maturities of less than six months. The Company’s primary bank deposits are located in Malaysia. SCHEDULE OF CASH AND CASH EQUIVALENTS March 31, 2026 June 30, 2025 Cash, cash equivalents, and restricted cash Denominated in United States Dollars $ 9,568 $ 13,147 Denominated in Chinese Renminbi 46,706 113 Denominated in Malaysian Ringgit 22,559 12,012 Cash and cash equivalents $ 78,833 $ 25,272 Accounts Receivable Accounts receivable are recorded at the gross billing amount less an allowance for expected credit losses from the customers. Accounts receivable do not bear interest. Since July 1, 2022, the Company adopted Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), using the modified retrospective transition method. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. Upon adoption, the Company changed the impairment model to utilize a forward-looking current expected credit losses (CECL) model in place of the incurred loss methodology for financial instruments measured at amortized cost and receivables resulting from the application of ASC 606, including contract assets. The Company maintains an allowance for credit losses in accordance with ASC Topic 326, Credit Losses (“ASC 326”) and records the allowance for credit losses as an offset to accounts receivable and contract assets, and the estimated credit losses charged to the allowance in the combined statements of operations and comprehensive income (loss). The Company assesses collectability by reviewing accounts receivable on a collective basis where similar characteristics exist, primarily based on similar business lines, services or product offerings and on an individual basis when the Company identifies specific customers with known disputes or collectability issues. In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status, the age of the accounts receivable balances and contract assets balances, credit quality of the Company’s customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect the Company’s ability to collect from customer. The Company did not deem it necessary to provide an allowance for expected credit loss as of March 31, 2026 and June 30, 2025. Inventories Inventories are stated at the lower of cost or net realizable value, with cost determined on the weighted average cost basis. The Company records adjustments to its inventory based on an estimated forecast of the inventory demand, taking into consideration, among others, inventory turnover, inventory quantities on hand, unfilled customer order quantities, forecasted demand, current prices, competitive pricing, and trends and performance of similar products. If the estimated net realizable value is determined to be less than the recorded cost of the inventory, the difference is recognized as a loss in the period in which it occurs. Once inventory has been written down, it creates a new cost basis for inventory that may not be subsequently written up. For the year ended June 30, 2025, the Company recognized an inventory write-down of USD 119,886 . Subsequently, as of March 31, 2026, a write-back and sales of previously reserved inventory provision was recorded. Property, plant and equipment, net Property, plant and equipment, net are stated at cost less accumulated depreciation and amortization. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES Categories Expected useful life Factory building 20 years Factory equipment 7 years Office equipment 3 - 10 years Computer 3 - 10 years Leasehold improvement Over the shorter of estimated useful life or term of lease Motor vehicles 3 - 10 years 9 Management assesses the carrying value of Property, plant and equipment, net whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. For the three and nine months ended March 31, 2026 and 2025, the Company determined there were no indicators of impairment of its Property, plant and equipment, net. Leases From January 1, 2022, the Group adopted Accounting Standards Update (“ASU”) 2016-02, Lease (FASB ASC Topic 842). The adoption of Topic 842 resulted in the presentation of operating lease right-of-use (“ROU”) assets and operating lease liabilities on the consolidated balance sheet. The Group has elected the package of practical expedients, which allows the Group not to reassess (1) whether any expired or existing contracts as of the adoption date are or contain a lease, (2) lease classification for any expired or existing leases as of the adoption date and (3) initial direct costs for any expired or existing leases as of the adoption date. Lastly, the Group elected the short-term lease exemption for all contracts with lease terms of 12 months or less. At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is a lease if it conveys the right to control the use of an identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Group assess whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all the economic benefits from the use of the asset and whether it has the right to control the use of the asset. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes optional renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the right-of-use asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives. Income taxes The Company accounts for income taxes using the asset and liability method whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits from an uncertain tax position are recognized only if it more likely than not that the tax position will be sustained on examination by the taxing authorities based on technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has greater than 50 percent likelihood of being realized upon ultimate resolution. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Foreign currency translation The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying consolidated financial statements have been expressed in US$. In addition, the Company’s operating subsidiary maintains its books and records in their respective local currency, which consists of the Malaysian Ringgit (“MYR”). In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not the US$ are translated into US$ using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of a foreign subsidiary are recorded as a separate component of accumulated other comprehensive loss within equity. Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATES As of March 31, 2026 As of June 30, 2025 Spot USD: MYR exchange rate $ 4.0313 $ 4.2284 Average USD: MYR exchange rate $ 4.1160 $ 4.3869 10 The MYR is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the MYR amounts could have been, or could be, converted into US Dollars at the rates used in translation. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed like basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. As of March 31, 2026, the Company had convertible notes payable that were convertible into 937,500 shares of common stock. On May 16, 2025, the note holder decided not to exercise their conversion right into the Company’s equity, the instrument is no longer classified as a convertible note but is accounted for as a standard term loan. For the periods ended March 31, 2026 and 2025, the calculations of basic and diluted loss per share are the same because these potential dilutive securities would have had an anti-dilutive effect. Fair value measurements The Company follows the guidance of ASC 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions The Company believes the carrying amounts reported in the balance sheets for accrued expenses and due to related party, approximate their fair values because of the short-term nature of these financial instruments. Segment Information An operating segment is a component of the Company that engages in business activities from which it may earn revenue and incur expenses and is identified on the basis of the internal financial reports that are provided to and regularly reviewed by the Company’s chief operating decision maker in order to allocate resources and assess performance of the segment. In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), in deciding how to allocate resources and in assessing performance. The Company’s revenue segments have similar economic characteristics and they are managed as a single business unit. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s CODM has been identified as the chief executive officer (the “CEO”), who reviews consolidated results when making decisions about allocating resources and assessing performance of the Company. The Company has determined that there is only one reportable operating segment. Recent accounting pronouncements In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. This ASU requires additional quantitative and qualitative income tax disclosures to enable financial statements users better assess how an entity’s operations and related tax risks and tax planning and operational opportunities affect its tax rate and prospects for future cash flows. This ASU is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company adopted this guidance effective July 1, 2025 and the Company is currently evaluating the impact of adopting this ASU on its consolidated financial statements. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s balance sheets, statements of income and statements of cash flows. 2. PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepayments and other current assets consisted of the following as of March 31, 2026 and June 30, 2025: SCHEDULE OF PREPAYMENTS AND OTHER CURRENT ASSETS As of March 31, 2026 As of June 30, 2025 Prepaid expenses $ 48,675 $ 30,991 Deposit on factory equipment purchase 6,777 6,989 Other deposits 22,055 21,027 Malaysia Government tax refund 118 112 Staff borrowing - 1,054 Purchase deposit - 5,912 Third party short-term borrowing 66,976 - Prepayments and other current assets 144,601 66,085 Allowance for Other receivables - ( 5,912 ) Net value of prepaid expenses and other current assets $ 144,601 $ 60,173 11 3. INVENTORIES Inventories primarily consisted of the following PET (polyethylene terephthalate) materials as of March 31, 2026 and June 30, 2025: SCHEDULE OF PET (POLYETHYLENE TEREPHTHALATE) MATERIALS As of March 31, 2026 As of June 30, 2025 PET finished goods $ 128,306 $ 151,117 PET raw materials 357,125 143,911 Inventories 485,431 295,028 Provision for the inventories - ( 119,886 ) Net value of Inventories $ 485,431 $ 175,142 4. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment consisted of the following as of March 31, 2026 and June 30, 2025: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of March 31, 2026 As of June 30, 2025 Factory building $ 3,714,751 $ 3,541,594 Factory equipment 1,757,634 1,554,829 Computer 4,045 3,856 Office equipment 13,785 12,163 Leasehold improvement 358,634 244,041 Motor vehicle 19,745 18,825 Total cost 5,868,594 5,375,308 Accumulated depreciation ( 1,676,311 ) ( 1,276,097 ) Carrying amount $ 4,192,283 $ 4,099,211 Depreciation expense was $ 330,869 and $ 289,361 for the nine months ended March 31, 2026 and 2025, respectively. At March 31, 2026, the factory buildings related to costs of No. 3 factory building (purchased in March 2023) and No. 5 factory building. In January 2024, the Company acquired a factory building (“Factory No. 5”) from an unrelated third-party that it had formerly leased, for MYR 8,075,275.40 (approximately US$ 1,696,467 ), and funded by a bank loan payable (see Note 7). 5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accrued liabilities consisted of the following as of March 31, 2026 and June 30, 2025: SCHEDULE OF ACCRUED LIABILITIES As of March 31, 2026 As of June 30, 2025 Accounts payable, third parties $ - $ 89,640 Accounts payable, related party 1,445,895 - Accounts payable 1,445,895 - Accrued liabilities 72,617 86,957 Other payables 128,265 114,450 Accounts payable and accrued liabilities $ 1,646,777 $ 291,047 The account payable to related parties are unsecured, non-interest bearing, and payable on demand. The balance of accrued liabilities include accrued payroll and accrued utilities. The balance of other payables included the office expenses payable and balance of property, plant and equipment, net from third party. 12 6. LOAN FROM THIRD PARTY Loan from third party consists of the following as of March 31, 2026 and June 30, 2025: SCHEDULE OF LOAN FROM THIRD PARTY As of March 31, 2026 As of June 30, 2025 Loan from third party $ 750,000 $ 750,000 On January 9, 2023, the Company issued a convertible note payable to a third party for $ 750,000 . The note is unsecured, has an interest rate 3 % per annum, and is convertible into 937,500 shares of the Company’s common stock at $ 0.80 per share, any time after the completion of a reverse acquisition with Sino Green Land Corp. On May 16, 2025, the note holder decided not to exercise their conversion right into the Company’s equity, the instrument is no longer classified as a convertible note but is accounted for as a standard term loan. 7. BANK LOAN PAYABLE In October 2022, the Company obtained a credit facility with OCBC Bank in Malaysia to provide a loan in the principal amount of MYR 5,000,000 (approximately US$ 1,069,000 ) in relation to the Company’s purchase of a factory (No. 3 factory building, see Note 4). The acquisition and loan drawdown was completed in March 2023. The loan bears interest at the base lending rate, as defined, minus 2.2% (4.06% at June 30, 2025), is secured by the No. 3 factory building, matures in October 2042, and is guaranteed by certain of the Company’s shareholders . In June 2023, the credit agreement with OCBC Bank was amended to provide a second loan to the Company in the principal amount of MYR 4,600,000 (approximately US$ 975,162 ) in relation to the Company’s purchase of a factory (No. 5 factory building, see Note 4). The acquisition and loan drawdown was completed in February 2024. The loan bears interest at the base lending rate, as defined, minus 2.5% (4.06% at June 30, 2025), is secured by the No. 5 factory building, matures in December 2043, and is guaranteed by certain of the Company’s shareholders . The total interest expenses were $ 73,015 and $ 69,459 for the nine months ended March 31, 2026 and 2025, respectively. Future Minimum principal payments under the bank loans payable, secured are as follow: SCHEDULE OF FUTURE MINIMUM PRINCIPAL PAYMENTS 2027 $ 86,407 2028 90,060 2029 93,868 2030 97,836 2031 onward 1,863,968 Total 2,232,139 Current balance ( 86,407 ) Non-current balance $ 2,145,732 8. RELATED PARTY TRANSACTIONS As of March 31, 2026 and June 30, 2025, the amount due from (due to) related parties consisted of: SCHEDULE OF AMOUNT DUE FROM (DUE TO) RELATED PARTIES March 31, 2026 June 30, 2025 Due from (due to) Invent Fortune Sdn. Bhd. (4) $ 140,426 $ ( 35,029 ) Account payable to Invent Fortune Sd. Bhd. (4) - ( 680,415 ) Payable to Luo Xiong and Wo Kuk Ching (1) ( 1,351,430 ) ( 1,209,120 ) Payable to Empower International Trading (2) ( 806,682 ) ( 527,325 ) Payable to TLC Global International Trading (3) ( 850,626 ) ( 810,975 ) Total due to related parties, net $ ( 2,868,312 ) $ ( 3,262,864 ) 13 The amounts due from and payable to related parties are unsecured, non-interest bearing, non-trade in nature and payable on demand. The Company has the right to offset amounts with related parties controlled by the same common control group. (1) Luo Xiong and spouse Wo Kuk Ching and their immediate family members own 90 % of the Company’s common stock. (2) Entity controlled 100 % by Luo Xiong (3) Entity controlled 100 % by Wong Ching Wing, daughter of Luo Xiong and Wo Kuk Ching (4) Entity controlled 83 % by Luo Xiong and spouse Wo Kuk Ching. As of March 31, 2026, accounts payable due to Invent Fortune Sdn. Bhd. amounted to $ 1,455,895 (see Note 5). In addition to the related party balances above, the Company has the following significant related party transactions incurred as below: SCHEDULE OF SIGNIFICANT RELATED PARTY TRANSACTIONS INCURRED 2026 2025 2026 2025 Three months ended March 31, Nine months ended March 31, 2026 2025 2026 2025 Cost to Invent Fortune Sdn. Bhd. (4) $ 172,497 $ - $ 547,140 $ - 9. LEASES As of March 31, 2026, the Company has two finance leases for motor vehicles, and one operating lease agreements for space (No. 5 factory building) in Malaysia. SCHEDULE OF OPERATING AND FINANCE LEASE AGREEMENT As of March 31, 2026 As of June 30, 2025 Right-of-use assets-finance leases 37,195 55,386 Total right-of-use assets $ 37,195 $ 55,386 Finance lease liabilities – current 15,241 22,553 Finance lease liabilities – non-current 15,912 23,930 Total lease liabilities $ 31,153 46,483 The components of lease expense and supplemental cash flow information related to leases for the nine months ended March 31, 2026 and 2026 are as follows: SCHEDULE OF SUPPLEMENTAL CASH FLOW AND OTHER INFORMATION RELATED TO LEASES Other information for the nine months ended March 31, 2026 March 31, 2025 Cash paid for amounts included in the measurement of lease obligations Cash payments for finance lease 18,934 17,574 Weighted average remaining lease term (in years) Finance leases 2.63 3.27 Weighted average discount rate Finance leases 8.77 % 8.77 % The undiscounted future minimum payments under the Company’s operating and finance lease liabilities and reconciliation to the operating and finance lease liabilities recognized on the consolidated balance sheet as of March 31, 2026 are as follows: SCHEDULE OF UNDISCOUNTED FUTURE MINIMUM PAYMENTS Finance lease Year ending 2027 $ 16,340 2028 11,621 2029 4,842 Thereafter - Total lease payment 32,803 Less: Imputed interest ( 1,650 ) Total lease liabilities 31,153 Current ( 15,241 ) Long term $ 15,912 10. COMMITMENTS AND CONTINGENCIES As of March 31, 2026, the Company had commitments for capital expenditures of USD 9,500 for Sales GTIS 6.0 system. The Company expected to make the payments in the next nine months ending March 31, 2026. 14 ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS The following information should be read in conjunction with (i) the financial statements of Sino Green Land Corporation, a Nevada corporation, and the notes thereto appearing elsewhere in this Form 10-Q together with (ii) the more detailed business information and the June 30, 2025 audited financial statements and related notes included in the Company’s most recent Annual Report on Form 10-KT for the twelve months ended June 30, 2025 filed with the SEC on October 14, 2025. Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute “forward-looking” statements. Overview Sino Green Land Corporation (the “Company” or “we” or “our”) was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood Corporation, as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, we changed our name from “Henry County Plywood Corporation” to “Sino Green Land Corporation”. On January 7, 2020, we renamed from “Sino Green Land Corporation” to “Go Silver Toprich, Inc.”. On August 31, 2020, we changed the name from “Go Silver Toprich, Inc.” back to “Sino Green Land Corporation”. Results of Operations Revenues and Cost of Revenues Net revenues were $334,766 for the three months ended March 31, 2026, reflecting an increase of $136,826, or 69%, from $197,940 for the three months ended March 31, 2025. The growth in net revenues was primarily driven by increased sales of third-party sourced plastic recycled products. Notably, this expansion was achieved alongside a consolidation of the customer base from 12 to 19 clients, reflecting a substantial rise in average purchase volume per custom. Net revenues were $1,060,984 for the nine months ended March 31, 2026, reflecting an increase of $289,538, or 38%, from $771,446 for the nine months ended March 31, 2025. The increase in net revenues was mainly due to an increase in sales of plastic recycle products from the third parties. This growth occurred despite an increase in the customer base from 32 to 41, indicating a significant increase in per-customer purchase volumes. Cost of revenues was $413,702 for the three months ended March 31, 2026, reflecting a decrease of $ 169,193, or 29%, from $582,895 for the three months ended March 31, 2025. This decline was primarily attributable to reduced impurities in purchased raw materials and, more significantly, the commissioning of a new production line. Cost of revenues was $1,264,282 for the nine months ended March 31, 2026, reflecting a decrease of $ 353,670, or 22%, from $1,617,952 for the nine months ended March 31, 2025. This decline was primarily driven by a reduction in impurities within our purchased raw materials, and, more significantly, by the prior period inventory write-down of $119,886 being credited to the cost of sales in the current period. Gross Loss Gross loss was $78,936 for the three months ended March 31, 2026 and gross loss was $384,955, for the three months ended March 31, 2025, reflecting a significant decrease of $306,019 or 79 %. The decrease in gross loss was mainly due to the increase in sales. Gross loss was $203,298 for the nine months ended March 31, 2025 and gross loss was $846,506 for the nine months ended March 31, 2025, reflecting a significantly decrease of $643,208 or 76%. This improvement was primarily driven by a reduction in cost of revenues, also increase in the sales. General and Administrative Expenses General and administrative expenses were $201,005 for the three months ended March 31, 2026, reflecting an increase of $130,734, or 186%, from $70,271 for the three months ended March 31, 2025. The general and administrative expenses increased significantly due to the increase of travelling expenses, water & electricity fee, employee salaries and service fee. General and administrative expenses were $439,822 for the nine months ended March 31, 2026, reflecting an increase of $195,539, or 80%, from $244,283 for the nine months ended March 31, 2025. The increase was primarily driven by higher business travel expenses and service fee. 15 Net Loss Net loss totaled $306,008 for the three months ended March 31, 2026, a decrease of $179,074 of 37%, as compared to the net loss of $485,082 for the three months ended March 31, 2025. The decrease was primarily due to the increase of sales, and decrease of cost. Net loss totaled $718,959 for the nine months ended March 31, 2026, a decrease of $458,098 of 39%, as compared to the net loss of $1,177,057 for the nine months ended March 31, 2025. The decrease was primarily due to the decrease of cost of revenue and increase of sales. Liquidity and Capital Resources Going concern. For the nine months ended March 31, 2026, Sino Green Land Corporation had an accumulated deficit of $5,419,512, incurred a net loss of $718,959 and the stockholder deficit of $2,873,004. These factors raise substantial doubt about the Sino Green Land Corporation’s ability to continue as a going concern within one year after the date the financial statements are issued. In addition, Sino Green Land Corporation’s independent registered public accounting firm, in their report on Sino Green Land Corporation’s June 30, 2025, audited financial statements, raised substantial doubt about the Sino Green Land Corporation’s ability to continue as a going concern. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stockholders, in the case of equity financing. Working Capital As of March 31, 2026 As of June 30, 2025 Change Total current assets $ 721,616 $ 279,622 $ 441,994 Total current liabilities (4,912,454 ) (4,722,571 ) (939,883 ) Working capital deficit $ (4,190,838 ) $ (4,442,949 ) $ (497,889 ) As of March 31, 2026, we had total current assets of $721,616 consisting of cash on hand of $78,833, accounts receivables of $12,751, inventory of $485,431, and prepaid expenses and other current assets of $144,601, compared to total current assets of $279,622 as of June 30, 2025. The increase was mainly due to the increase in inventory, cash and other receivable. We had current liabilities of $4,912,454 consisting of accounts payable of $1,445,895, accrued expenses and other payable of $200,882, current portion of bank loan of $86,407, short-tern borrowing of $135,409, advances due to related parties of $2,868,312 and financing lease obligation of $15,241, compared to total current liabilities of $4,722,571 as of June 30, 2025. The Company’s net loss was $718,959 and $1,177,057 for the nine months ended March 31, 2026 and 2025, respectively. 16 Cash Flows Nine months Ended March 31, 2026 2025 Change Cash flows provided by (used in) operating activities $ 64,930 $ (437,751 ) $ 502,681 Cash flows used in investing activities (230,475 ) (31,672 ) (198,803 ) Cash flows provided by financing activities 291,161 491,138 (199,977 ) Effect of exchange rate changes on cash and cash equivalents (72,055 ) (16,528 ) (55,527 ) Net changes in cash and cash equivalents $ 53,561 $ 5,187 $ 48,374 Cash Flow from Operating Activities Cash flow provided by operating activities for the nine months ended March 31, 2026 was $64,930 as compared to the amount of $437,751 used in operating activities for the nine months ended March 31, 2025, reflecting a significant increment of $502,681. The increase in net cash provided by operating activities was primarily attributable to an increase in trade payable, mainly to related parties for material purchase. Cash Flow from Investing Activities Net cash used in investing activities was $230,475 for the nine months ended March 31, 2026, primarily due to purchases of property, plant and equipment. This compares to net cash used in investing activities of $31,672 in the prior year period, primarily due to purchases of property, plant and equipment. Cash Flow from Financing Activities Cash flow provided by financing activities was $291,161 for the nine months ended March 31, 2026 and provided by $491,138 for the nine months ended March 31, 2025, respectively. The decrease in cash from financing activities was primarily driven by lower loan proceeds, reduced financial support from related parties, and common stock issued to third parties. Critical Accounting Policies and Estimates Use of Estimates In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and expenses during the periods reported. Actual results may differ from these estimates. Off-Balance Sheet Arrangements As of March 31, 2026, we have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders. 17 ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 3. ITEM 4. CONTROLS AND PROCEDURES. DISCLOSURE CONTROLS AND PROCEDURES Evaluation of Disclosure Controls and Procedures: We conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of March 31, 2026. This evaluation was carried out by Wo Kuk Ching (“Ms. Wo”), our Chief Executive Officer and Wong Ching Wing (“Elise”), our Chief Financial Officer, who also serve as our principal executive officer and principal financial and accounting officer, respectively. Based upon that evaluation, Ms. Wo and Elise concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. The material weaknesses identified include (i) the Company did not maintain a functioning independent audit committee and did not maintain an independent board; (ii) the Company had inadequate segregation of duties; and (iii) the Company had an insufficient number of personnel with an appropriate level of U.S. GAAP knowledge and experience and ongoing training in the application of U.S. GAAP and SEC disclosure requirements commensurate with the Company’s financial reporting requirements. Changes in Internal Control over Financial Reporting: There were no changes in our internal control over financial reporting during the quarter ended March 31, 2026, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. 18 PART II — OTHER INFORMATION Item 1. Legal Proceedings We are not currently involved in any legal proceedings, and we are not aware of any pending or potential legal actions. Item 1A. Risk Factors. We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item. Item 2. Unregistered Sales of Equity Securities and Use of Proceeds None Item 3. Defaults Upon Senior Securities None Item 4. Mine Safety Disclosures Not applicable. Item 5. Other Information. None ITEM 6. Exhibits Exhibit No. Description 31.1 Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer* 31.2 Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer* 32.1 Section 1350 Certification of principal executive officer * 32.2 Section 1350 Certification of principal financial and accounting officer * 101.INS Inline XBRL Instance Document* 101.SCH Inline XBRL Schema Document* 101.CAL Inline XBRL Calculation Linkbase Document* 101.DEF Inline XBRL Definition Linkbase Document* 101.LAB Inline XBRL Label Linkbase Document* 101.PRE Inline XBRL Presentation Linkbase Document* 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) * Filed herewith. 19 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. SINO GREEN LAND CORPORATION (Name of Registrant) Date: May 11, 2026 By: /s/ Teresa Wo Kuk Ching Title: Chief Executive Officer 20