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10-K true 2025-12-31 --12-31 2025 false 000-11596 WENYUAN GROUP CORP. NV 95-3506403 RM 2404, Yinzun Building Zunbao Plaza Shangcheng Dist. Hangzhou 310002 CN +86 0571 85128985 No No Yes Yes Non-accelerated Filer true true false false false false 1933487 82610375 0.0001 We acknowledge the increasing importance of cybersecurity in today’s digital and interconnected world. Cybersecurity threats pose significant risks to the <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zu2CFyOCRu2a">integrity of our systems and data, potentially impacting our business operations, financial condition and reputation. As a smaller reporting company, we currently do not have formalized cybersecurity measures, a dedicated cybersecurity team or specific protocols in place to manage cybersecurity risks. Our approach to cybersecurity is in the developmental stage, and we have not yet conducted comprehensive risk assessments, established an incident response plan or engaged with external cybersecurity consultants for assessments or services. Given our current stage of cybersecurity development, we have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zNmqA9tDNel4">not experienced any significant cybersecurity incidents to date. However, we recognize that the absence of a formalized cybersecurity framework may leave us vulnerable to cyberattacks, data breaches and other cybersecurity incidents. Such events could potentially lead to unauthorized access to, or disclosure of, sensitive information, disrupt our business operations, result in regulatory fines or litigation costs and negatively impact our reputation among customers and partners. We are in the process of evaluating our cybersecurity needs and developing appropriate measures to enhance our cybersecurity posture. This includes considering the engagement of external cybersecurity experts to advise on best practices, conducting vulnerability assessments and developing an incident response strategy. Our goal is to establish a cybersecurity framework that is commensurate with our size, complexity and the nature of our operations, thereby reducing our exposure to cybersecurity risks. In addition, the Board will <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zD7bqh20PnH">oversee any cybersecurity risk management framework and a dedicated committee of the Board or an officer appointed by the Board will review and approve any cybersecurity policies, strategies and risk management practices. Despite our efforts to improve our cybersecurity measures, there can be no assurance that our initiatives will fully mitigate the risks posed by cyber threats. The landscape of cybersecurity risks is constantly evolving, and we will continue to assess and update our cybersecurity measures in response to emerging threats. For a discussion of potential cybersecurity risks affecting us, please refer to the “Risk Factors” section of this Annual Report. true false oversee any cybersecurity risk management framework and a dedicated committee of the Board or an officer appointed by the Board will review and approve any cybersecurity policies, strategies and risk management practices. 2485 We have audited the accompanying consolidated balance sheets of Wenyuan Group Corp. and subsidiaries (the “Company”) as of December 31, 2025 and 2024, the related consolidated statements of operation and comprehensive income, stockholders’ equity, and cash flows for each of the two years in the period ended December 31, 2025, 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 at December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America. Simon & Edward, LLP 2485 Rowland Heights, California

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<p id="xdx_806_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zS4TBxzEhr78" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Wenyuan Group Corp. (fka. Longwen Group Corp.) (the “Company”) was originally incorporated as Expertelligence, Inc on March 31, 1980 and reincorporated in the State of Nevada on November 17, 2005. On January 23, 2017, after a series of various name changes, the Company amended its Articles of Incorporation (“Charter Amendment”) to affect the current name change of Longwen Group Corp. with trading symbol of “LWLW”. On or about April 5, 2016, the Company affected a 1 for 750 share reverse split of its issued and outstanding common stocks and reduced to 127,061 shares outstanding. Effective November 29, 2016, <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20161129__20161129__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--LongwenGroupCorpMember_zpjDmVxToP7b" title="Stock issued during period, shares, new issues">66,667 shares of common stock of the Company were transferred to Longwen Group Corp., a Cayman Island company (“Longwen Cayman”). All of the shares held by Longwen Cayman are restricted securities. As a result of the transactions, Mr. Xizhen Ye, President of Longwen Cayman, was appointed as a sole Director of the Company, and President and Chief Executive Officer and Chief Financial Officer of the Company. On August 22, 2018, Mr. Lizhong Lu was appointed as a director of Board. On June 9, 2021, Anthony Lombardo (“Lombardo”) filed an Application for Appointment of Custodian (“Application”) with the Eighth Judicial District Court in Nevada to request the custodianship of the Company due to the Company’s non-response and late filing with the State of Nevada. On June 24, 2021, a hearing was held on this Application, where Lombardo was named temporary custodian of the Company. Subsequently after Lombardo’s custodianship, Deanna Johnson was appointed as the CEO, CFO and Secretary of the Company. On September 1, 2021, Deanna Johnson appointed Joseph Passalaqua (“Joseph”) as CEO, CFO and Secretary and resigned from all positions in the Company. On October 25, 2021, Mr. Xizhen Ye (“Ye”), the ex-officer and director of the Company prior to Lombardo’s custodianship, and Longwen Cayman, filed a motion to dissolve custodianship (“Motion”) with the Eighth Judicial District Court of Nevada State. Pursuant to the Settlement Agreement entered on January 12, 2022, by Longwen Cayman, Mr. Ye, Lombardo, Joseph and Deanna Johnson regarding Lombardo’s custodianship, Mr. Ye and Mr. Lizhong Lu were reinstated as the officer and directors of the Company, and <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220209__20220209__srt--TitleOfIndividualAxis__custom--OfficerAndDirectorsMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zX57Dw7mnj5h" title="Number of shares issued">65,000,000 common stocks of the Company was transferred from Joseph to Mr. Ye on February 9, 2022. Further on February 17, 2022, the Eighth Judicial District Court officially terminated Lombardo’s custodianship over the Company. On April 23, 2024, pursuant to the Company’s majority shareholder consent and board approval dated on April 5, 2024, the Company amended its Article of Incorporation with Nevada State and changed its name to Wenyuan Group Corp. On January 21, 2025, pursuant to a review by the Financial Industry Regulatory Authority (“FINRA”), the Company’s name was officially changed to Wenyuan Grop Corp. with the OTC Markets, and the Company’s stock symbol was changed to “WYGC” on the same date. On February 23, 2022, the Company entered into an Acquisition Agreement with a third-party individual to acquire the <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20220223__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zUxqErnVSU5i">100% ownership of Hangzhou Wenyuan Enterprise Management Co., Ltd. (“Hangzhou Wenyuan”) (fka. Hangzhou Longwen Enterprise Management Co., Ltd or “Hangzhou Longwen”), a wholly foreign-owned enterprise (“WOFE”) in Hangzhou, the People’s Republic of China (the “PRC”), for a total cash consideration of $<span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220223__20220223__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zqpQwQ0Xbqpb">1,000. As a result of the acquisition, Hangzhou Wenyuan became the Company’s wholly owned subsidiary in the PRC. Hangzhou Wenyuan was originally registered on January 4, 2012 and has minimum operations since its inception. The Company recognize $<span id="xdx_90E_eus-gaap--GoodwillAcquiredDuringPeriod_c20220223__20220223__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zuuWJwcyMrv6">993 goodwill upon consummated the acquisition. On October 11, 2022, the Company and its subsidiary, Hangzhou Wenyuan entered into an Acquisition Agreement with a third-party individual to acquire <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20221011__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zRF7AuKzcIZj" title="Ownership percentage">100% ownership of Hangzhou Wenyuan Art and Culture Co., Ltd. (“HWAC”) (fka. Hangzhou Yusu Trading Co., Ltd. or “Hangzhou Yushu”), a limited liability company in Hangzhou, the People’s Republic of China (the “PRC”), for a total cash consideration of RMB <span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_uRMB_c20221011__20221011__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_z0kyWutW0bs6" title="Cash consideration">1,000 or about USD $<span id="xdx_905_eus-gaap--BusinessCombinationConsiderationTransferred1_c20221011__20221011__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zEhMuZQGTtEe" title="Cash consideration">141. Upon consummated HWAC became Hangzhou Wenyuan’s wholly owned subsidiary in the PRC. HWAC was originally registered on April 20, 2020 and has had minimum operations since its inception. The Company recognize goodwill of $<span id="xdx_900_eus-gaap--GoodwillAcquiredDuringPeriod_c20221011__20221011__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zv7dlMq5Vgv2" title="Goodwill acquired during period">139 upon consummated the acquisition. On April 10, 2024, Hangzhou Yusu was renamed to Hangzhou Wenyuan Art and Culture Co., Ltd (“HWAC”). On March 3, 2023, Hangzhou Wenyuan established a new subsidiary, Hangzhou Wenyuan Internet Technology Co., Ltd. (“HWIT”) (fka. Huzhou Wohong Fishery Co., Ltd. or “HWF”), to operate the aquacultural breeding, wholesale and retail of aquaculture products and etc. Due to the change in the economic situation and lower-than-expected sales of aquacultural products, our management decided to change the HWF’s operations and on March 27, 2024, HWF entered into an agreement with a counterparty to sell certain assets and liabilities of HWF. HWF was identified as discontinued operations with aquacultural products sales. Such assets and liabilities are classified as assets and liabilities held for sale, and the sale was closed on March 27, 2024. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

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NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries as described in Note 1. All significant intercompany transactions and balances have been eliminated in the consolidation. Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”). Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results may differ from those estimates and assumptions. Signiant estimates are used in the useful lives and impairment of property and equipment, the valuation of deferred tax assets, share-based compensation, accounting estimates used in the business combination, among others. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, bank deposits, and highly liquid investments with maturities of three months or less at the date of origination. Property and equipment Depreciation on property and equipment is recognized on a straight-line basis over the estimated useful lives of the assets, for which the remaining term of the legal title for the office space and 3 years for office equipment. Goodwill and intangible Assets Goodwill is recorded when the consideration paid for an acquisition of a business exceeds the fair value of the identifiable net tangible and intangible assets acquired. Goodwill is tested for impairment, at a minimum, on an annual basis at the reporting unit level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The Company’s policy is to perform its annual impairment test of goodwill as of December 31 of each fiscal year. Based on our most recent annual impairment assessment, we determined that no adjustment to the carrying value of goodwill of our reporting unit as required. Intangible assets with definite use life are amortized on a straight-line basis over the estimate useful lives of the assets. Impairment of Long-Lived Assets The Company evaluates property and equipment and finite-lived intangible assets for impairment whenever events or circumstances indicate that the carrying amounts of such assets may not be recoverable. Recoverability is measured by comparing the carrying amount of an asset or an asset group to estimated undiscounted future net cash flows expected to be generated. If the carrying amount of the long–lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying amount exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values, and third–party independent appraisals, as considered necessary. The Company determined that the values of its long-lived assets as of 2024, was supportable and recoverable. During the year ended December 31, 2025, the Company wrote off property of $235,268 for litigation reason, and another $6,040 for impairment. Furthermore, the Company recognized an impairment loss of $10,575 associated with the intangible assets under construction. Foreign Currency Transactions The Company’s consolidated financial statements are presented in U.S. dollars ($), which is the Company’s reporting and functional currency. The functional currency of the Company’s subsidiaries is RMB. The resulting translation adjustments are reported under other comprehensive loss in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 220 (“ASC 220”), “Reporting Comprehensive Income”. Gains and losses resulting from the translation of foreign currency transactions are reflected in the consolidated statements of operations and other comprehensive income. Monetary assets and liabilities denominated in foreign currency are translated at the functional currency using the rate of exchange prevailing at the balance sheet date. Any differences are taken to profit or loss as a gain or loss on foreign currency translation in the consolidated statements of operations and other comprehensive income (loss). The Company translates the assets and liabilities into U.S. dollars using the rate of exchange prevailing at the balance sheet date and the statements of operations and cash flows are translated at an average rate during the reporting period. Adjustments resulting from the translation from RMB into U.S. dollars are recorded in shareholders’ equity as part of accumulated other comprehensive loss. The exchange rate used for financial statements are as follows: WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) <p id="xdx_895_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zwkYKsNa0Ba3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify">SCHEDULE OF EXCHANGE RATE USED FOR FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zBXcXKWNN2ub" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_z0dmjb5furxf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate at December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zxTKmHCcajEh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Chinese Yuan (RMB)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">6.9937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.2993</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zOFHPndHOpMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">United States Dollar ($)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_z0ZgYKyMP9Yj" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zByUpeUJGeXe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zRwCZn1zdBic" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the year ended December 31,</td><td> </td> <td colspan="2">　</td><td> </td><td> </td> <td colspan="2">　</td><td> </td></tr> <tr id="xdx_409_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zyh8caLwsda5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 68%; text-align: left">Chinese Yuan (RMB)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.1870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.1950</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zTA6KcQfLpB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United States Dollar ($)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zG0988BWDAGb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign currency average exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> </table> Revenue Recognition The Company recognizes revenue when a customer obtains control of promised products or services, in an amount that reflects the consideration expected to be received in exchange for those products or services. The Company follows the five-step model prescribed under Topic 606: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the Company satisfies each performance obligation. Revenues are presented net of any sales or value added taxes collected from customers and remitted to the government. The Company’s consulting service income consists of the delivery of focused insights and recommendations that assist customers with their challenges in developing and executing strategies around their trade business and financial reporting processes. The consulting services provided are fixed-fee arrangements that are generally in one-year term. The Company has concluded that each contract represents a single performance obligation as each is a single promise to deliver a customized engagement and deliverable. For the majority of these services, either practically or contractually, the work performed and delivered to the customer has no alternative use to the Company. Additionally, the Company maintains an enforceable right to payment at all times throughout the contract. The Company’s online product sales consists of selling products to end customers through online channel, such as apps embedded in Wechat. Revenue is recognized at a point in time when the product is delivered to and accepted by end customers. The Company’s aquaculture product sales consist of selling aquacultural products to customers through offline channel. Revenue is recognized at a point in time when the products are delivered to and accepted by end customers. The Company concludes the presentation of revenue generated from selling of aquaculture products is at a gross basis as the Company acts as a principal by controlling sales transactions provided to their customers. Due to the change of the economic situation and the sales of aquacultural products was not as expected, the management intended to change the Company’s operations and on March 27, 2024, the Company entered into an agreement with a counterparty to sell certain assets and liabilities of HWF. HWF was identified as discontinued operations with aquacultural products. Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Share-based Compensation The Company accounts for stock options and other equity-based compensation issued in accordance with ASC 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense related to the fair value of equity-based compensation awards that are ultimately expected to vest. Stock-based compensation expense recognized includes the compensation cost for all share-based compensation payments granted to employees and nonemployees, net of estimated forfeitures, over the employees’ requisite service period or the non-employee performance period based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported. Earnings Per Share Basic earnings per common share (“EPS”) is computed by dividing net income attributable to the common shareholders of the Company by the weighted-average number of common shares outstanding. Diluted EPS is computed in the same manner as basic EPS, except the number of shares includes additional common shares that would have been outstanding if potential common shares with a dilutive effect had been issued. As of December 31, 2025 and 2024, the Company’s diluted net loss per share was the same as the basic net loss per share, as there were no common stock equivalents outstanding that would have a dilutive effect.. Fair Value Measurements Fair value accounting establishes a framework for measuring fair value and expands disclosure about fair value measurements. Fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows: <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> </table> <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> </table> <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. Commitments and contingencies In the normal course of business, the Company is subject to contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters. Liabilities for the contingencies are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses these contingent liabilities, which inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in legal proceedings, the Company, in consultation with its legal counsel, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the estimated liability would be accrued in the consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of the reasonably possible loss, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.</td></tr> </table> WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fair Value Measurements (continued) As of December 31, 2025 and 2024, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis. The carrying amounts of the Company’s cash, accounts receivable, prepaid expenses and other current assets, shareholder loan, accounts payable and accrued liabilities, and deferred revenue approximate fair value because of the short maturity of these items. Related Parties The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Segment Reporting The Company adopted ASU 2023-07, Segment Reporting: Improvements to Reportable Segment Disclosures (“ASU 2023-07”) on January 1, 2024 retrospectively, which focuses on improving reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable segments. During the years ended December 31, 2025 and 2024, the Company had one single segment based on management structure located in Hangzhou, PRC. Because substantially all of the Company’s long-lived assets and revenues are located in and derived from the PRC, the Company does not distinguish between markets for the purpose of internal reporting, and therefore, geographical segments are not presented. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. Since the Company operates in one segment, segment revenue, profit or loss required by “Segment Reporting” is disclosed in the consolidated statements of operations and other comprehensive income (loss). The Company determines that selling, general and administrative expenses (“SG&A”) are the significant segment expenses. SG&A expenses for the years ended December 31, 2025 and 2024 were $209,541 and $284,319, respectively. Other segment items, representing the aggregated residual amount reconciling from segment revenue, significant segment expense and segment profit or loss, mainly professional fees and personnel compensation expenses. Commitments and Contingencies In the normal course of business, the Company is subject to contingencies, such as legal proceedings and claims arising out of its business, that might cover a wide range of matters. Liabilities for the contingencies are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses these contingent liabilities, which inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in legal proceedings, the Company, in consultation with its legal counsel, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the estimated liability would be accrued in the consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of the reasonably possible loss, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Accounting Standards Issued Recently Adopted In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280)” (“ASU 2023-07”). The amendments in ASU 2023-07 improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision useful financial analyses. Topic 280 requires a public entity to report a measure of segment profit or loss that the chief operating decision maker (CODM) uses to assess segment performance and make decisions about allocating resources. Topic 280 also requires other specified segment items and amounts, such as depreciation, amortization, and depletion expense, to be disclosed under certain circumstances. The amendments in ASU 202307 do not change or remove those disclosure requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective for years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, adopted retrospectively. The Company adopted this amended guidance and has evaluated the impact on the footnotes to our consolidated financial statements is not material. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company adopted this amended guidance and has evaluated the impact on the footnotes to our consolidated financial statements is not material. Accounting Standards Issued but Not Yet Adopted In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to our consolidated financial statements. There were also other updates recently issued and the management does not believe that other than those disclosed above, accounting pronouncements recently issued but not yet adopted will have a material impact on its financial position results of operations or cash flows. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries as described in Note 1. All significant intercompany transactions and balances have been eliminated in the consolidation.

Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”).

Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results may differ from those estimates and assumptions. Signiant estimates are used in the useful lives and impairment of property and equipment, the valuation of deferred tax assets, share-based compensation, accounting estimates used in the business combination, among others.

Cash and Cash Equivalents Cash and cash equivalents include cash in banks, bank deposits, and highly liquid investments with maturities of three months or less at the date of origination.

Property and equipment Depreciation on property and equipment is recognized on a straight-line basis over the estimated useful lives of the assets, for which the remaining term of the legal title for the office space and 3 years for office equipment.

Goodwill and intangible Assets Goodwill is recorded when the consideration paid for an acquisition of a business exceeds the fair value of the identifiable net tangible and intangible assets acquired. Goodwill is tested for impairment, at a minimum, on an annual basis at the reporting unit level by first performing a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. If the reporting unit does not pass the qualitative assessment, then the reporting unit’s carrying value is compared to its fair value. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. The Company’s policy is to perform its annual impairment test of goodwill as of December 31 of each fiscal year. Based on our most recent annual impairment assessment, we determined that no adjustment to the carrying value of goodwill of our reporting unit as required. Intangible assets with definite use life are amortized on a straight-line basis over the estimate useful lives of the assets.

Impairment of Long-Lived Assets The Company evaluates property and equipment and finite-lived intangible assets for impairment whenever events or circumstances indicate that the carrying amounts of such assets may not be recoverable. Recoverability is measured by comparing the carrying amount of an asset or an asset group to estimated undiscounted future net cash flows expected to be generated. If the carrying amount of the long–lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying amount exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values, and third–party independent appraisals, as considered necessary. The Company determined that the values of its long-lived assets as of 2024, was supportable and recoverable. During the year ended December 31, 2025, the Company wrote off property of $235,268 for litigation reason, and another $6,040 for impairment. Furthermore, the Company recognized an impairment loss of $10,575 associated with the intangible assets under construction.

235268

6040

10575

Foreign Currency Transactions The Company’s consolidated financial statements are presented in U.S. dollars ($), which is the Company’s reporting and functional currency. The functional currency of the Company’s subsidiaries is RMB. The resulting translation adjustments are reported under other comprehensive loss in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 220 (“ASC 220”), “Reporting Comprehensive Income”. Gains and losses resulting from the translation of foreign currency transactions are reflected in the consolidated statements of operations and other comprehensive income. Monetary assets and liabilities denominated in foreign currency are translated at the functional currency using the rate of exchange prevailing at the balance sheet date. Any differences are taken to profit or loss as a gain or loss on foreign currency translation in the consolidated statements of operations and other comprehensive income (loss). The Company translates the assets and liabilities into U.S. dollars using the rate of exchange prevailing at the balance sheet date and the statements of operations and cash flows are translated at an average rate during the reporting period. Adjustments resulting from the translation from RMB into U.S. dollars are recorded in shareholders’ equity as part of accumulated other comprehensive loss. The exchange rate used for financial statements are as follows: WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) <p id="xdx_895_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zwkYKsNa0Ba3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify">SCHEDULE OF EXCHANGE RATE USED FOR FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zBXcXKWNN2ub" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_z0dmjb5furxf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate at December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zxTKmHCcajEh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Chinese Yuan (RMB)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">6.9937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.2993</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zOFHPndHOpMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">United States Dollar ($)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_z0ZgYKyMP9Yj" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zByUpeUJGeXe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zRwCZn1zdBic" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the year ended December 31,</td><td> </td> <td colspan="2">　</td><td> </td><td> </td> <td colspan="2">　</td><td> </td></tr> <tr id="xdx_409_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zyh8caLwsda5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 68%; text-align: left">Chinese Yuan (RMB)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.1870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.1950</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zTA6KcQfLpB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United States Dollar ($)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zG0988BWDAGb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign currency average exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_895_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zwkYKsNa0Ba3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify">SCHEDULE OF EXCHANGE RATE USED FOR FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zBXcXKWNN2ub" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_z0dmjb5furxf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate at December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zxTKmHCcajEh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Chinese Yuan (RMB)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">6.9937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.2993</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zOFHPndHOpMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">United States Dollar ($)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_z0ZgYKyMP9Yj" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zByUpeUJGeXe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zRwCZn1zdBic" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Average exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td>　</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the year ended December 31,</td><td> </td> <td colspan="2">　</td><td> </td><td> </td> <td colspan="2">　</td><td> </td></tr> <tr id="xdx_409_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zyh8caLwsda5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 68%; text-align: left">Chinese Yuan (RMB)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.1870</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">RMB</td><td style="width: 12%; text-align: right">7.1950</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zTA6KcQfLpB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United States Dollar ($)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zG0988BWDAGb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign currency average exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.000</td><td style="text-align: left"> </td></tr> </table>

6.9937

7.2993

1.000

7.1870 7.1950 1.000 1.000 1.000 1.000

Revenue Recognition The Company recognizes revenue when a customer obtains control of promised products or services, in an amount that reflects the consideration expected to be received in exchange for those products or services. The Company follows the five-step model prescribed under Topic 606: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) the Company satisfies each performance obligation. Revenues are presented net of any sales or value added taxes collected from customers and remitted to the government. The Company’s consulting service income consists of the delivery of focused insights and recommendations that assist customers with their challenges in developing and executing strategies around their trade business and financial reporting processes. The consulting services provided are fixed-fee arrangements that are generally in one-year term. The Company has concluded that each contract represents a single performance obligation as each is a single promise to deliver a customized engagement and deliverable. For the majority of these services, either practically or contractually, the work performed and delivered to the customer has no alternative use to the Company. Additionally, the Company maintains an enforceable right to payment at all times throughout the contract. The Company’s online product sales consists of selling products to end customers through online channel, such as apps embedded in Wechat. Revenue is recognized at a point in time when the product is delivered to and accepted by end customers. The Company’s aquaculture product sales consist of selling aquacultural products to customers through offline channel. Revenue is recognized at a point in time when the products are delivered to and accepted by end customers. The Company concludes the presentation of revenue generated from selling of aquaculture products is at a gross basis as the Company acts as a principal by controlling sales transactions provided to their customers. Due to the change of the economic situation and the sales of aquacultural products was not as expected, the management intended to change the Company’s operations and on March 27, 2024, the Company entered into an agreement with a counterparty to sell certain assets and liabilities of HWF. HWF was identified as discontinued operations with aquacultural products.

Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Share-based Compensation The Company accounts for stock options and other equity-based compensation issued in accordance with ASC 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense related to the fair value of equity-based compensation awards that are ultimately expected to vest. Stock-based compensation expense recognized includes the compensation cost for all share-based compensation payments granted to employees and nonemployees, net of estimated forfeitures, over the employees’ requisite service period or the non-employee performance period based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported.

Earnings Per Share Basic earnings per common share (“EPS”) is computed by dividing net income attributable to the common shareholders of the Company by the weighted-average number of common shares outstanding. Diluted EPS is computed in the same manner as basic EPS, except the number of shares includes additional common shares that would have been outstanding if potential common shares with a dilutive effect had been issued. As of December 31, 2025 and 2024, the Company’s diluted net loss per share was the same as the basic net loss per share, as there were no common stock equivalents outstanding that would have a dilutive effect..

Fair Value Measurements Fair value accounting establishes a framework for measuring fair value and expands disclosure about fair value measurements. Fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows: <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> </table> <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> </table> <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. Commitments and contingencies In the normal course of business, the Company is subject to contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters. Liabilities for the contingencies are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses these contingent liabilities, which inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in legal proceedings, the Company, in consultation with its legal counsel, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the estimated liability would be accrued in the consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of the reasonably possible loss, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.</td></tr> </table> WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Fair Value Measurements (continued) As of December 31, 2025 and 2024, the Company did not have any assets or liabilities that were required to be measured at fair value on a recurring basis or on a non-recurring basis. The carrying amounts of the Company’s cash, accounts receivable, prepaid expenses and other current assets, shareholder loan, accounts payable and accrued liabilities, and deferred revenue approximate fair value because of the short maturity of these items.

Related Parties The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

Segment Reporting The Company adopted ASU 2023-07, Segment Reporting: Improvements to Reportable Segment Disclosures (“ASU 2023-07”) on January 1, 2024 retrospectively, which focuses on improving reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance as the source of the Company’s reportable segments. During the years ended December 31, 2025 and 2024, the Company had one single segment based on management structure located in Hangzhou, PRC. Because substantially all of the Company’s long-lived assets and revenues are located in and derived from the PRC, the Company does not distinguish between markets for the purpose of internal reporting, and therefore, geographical segments are not presented. The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. Since the Company operates in one segment, segment revenue, profit or loss required by “Segment Reporting” is disclosed in the consolidated statements of operations and other comprehensive income (loss). The Company determines that selling, general and administrative expenses (“SG&A”) are the significant segment expenses. SG&A expenses for the years ended December 31, 2025 and 2024 were $209,541 and $284,319, respectively. Other segment items, representing the aggregated residual amount reconciling from segment revenue, significant segment expense and segment profit or loss, mainly professional fees and personnel compensation expenses.

209541 284319

Commitments and Contingencies In the normal course of business, the Company is subject to contingencies, such as legal proceedings and claims arising out of its business, that might cover a wide range of matters. Liabilities for the contingencies are recorded when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses these contingent liabilities, which inherently involves judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in legal proceedings, the Company, in consultation with its legal counsel, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, the estimated liability would be accrued in the consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of the reasonably possible loss, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

Accounting Standards Issued Recently Adopted In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280)” (“ASU 2023-07”). The amendments in ASU 2023-07 improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision useful financial analyses. Topic 280 requires a public entity to report a measure of segment profit or loss that the chief operating decision maker (CODM) uses to assess segment performance and make decisions about allocating resources. Topic 280 also requires other specified segment items and amounts, such as depreciation, amortization, and depletion expense, to be disclosed under certain circumstances. The amendments in ASU 202307 do not change or remove those disclosure requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective for years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, adopted retrospectively. The Company adopted this amended guidance and has evaluated the impact on the footnotes to our consolidated financial statements is not material. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company adopted this amended guidance and has evaluated the impact on the footnotes to our consolidated financial statements is not material.

Accounting Standards Issued but Not Yet Adopted In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to our consolidated financial statements. There were also other updates recently issued and the management does not believe that other than those disclosed above, accounting pronouncements recently issued but not yet adopted will have a material impact on its financial position results of operations or cash flows.

NOTE 3 – GOING CONCERN The Company’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. During the year ended December 31, 2025, the Company incurred a net loss of $639,043. As of December 31, 2025, the Company had an accumulated deficit of $21,864,834 and a net capital deficiency of $12,068.. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s future success is dependent upon its ability to acquire or expand businesses with profitable operations, generate cash from operating activities and obtain additional financing. The Company intends to raise funds from the issuance of equity and/or debt securities, but there is no assurance that additional funds from the issuance of equity will be available for the Company to finance its operations on acceptable terms, or at all. These consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-639043

-21864834

-12068

NOTE 4 – OTHER CURRENT ASSETS As of December 31, 2025 and 2024, prepaid expenses and other current assets comprised as follows: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zqmurj0jnN06" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_zRk55tP264vj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_ecustom--PrepaidOTCFees_iI_maPECzq91_zONYOSiETQh7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Prepaid OTC fee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,335</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,320</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PrepaidRent_iI_maPECzq91_zPvivcvs0wm2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid rent and parking lot</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,434</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzq91_zEP0aC5Rn2xc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Prepayments to suppliers and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,665</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,053</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzq91_z9hwYDqkwTph" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify">Total</td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left">$</td><td style="font-style: italic; text-align: right">10,767</td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left">$</td><td style="font-style: italic; text-align: right">51,807</td><td style="font-style: italic; text-align: left"> </td></tr> </table>

As of December 31, 2025 and 2024, prepaid expenses and other current assets comprised as follows: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zqmurj0jnN06" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231_zRk55tP264vj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_ecustom--PrepaidOTCFees_iI_maPECzq91_zONYOSiETQh7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Prepaid OTC fee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,335</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">17,320</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PrepaidRent_iI_maPECzq91_zPvivcvs0wm2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid rent and parking lot</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,434</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzq91_zEP0aC5Rn2xc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Prepayments to suppliers and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,665</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,053</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzq91_z9hwYDqkwTph" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify">Total</td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left">$</td><td style="font-style: italic; text-align: right">10,767</td><td style="font-style: italic; text-align: left"> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left">$</td><td style="font-style: italic; text-align: right">51,807</td><td style="font-style: italic; text-align: left"> </td></tr> </table>

1335 17320

4767

12434

4665

22053

10767

51807

NOTE 5 – PROPERTY AND EQUIPMENT, NET As of December 31, 2025 and 2024, property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zumiR02alFi4" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zaRPcfkgGIz8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--MachineryAndEquipmentGross_iI_maPPAENzNJk_z3Ii0uWNIvD" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,995</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">35,446</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--Land_iI_maPPAENzNJk_zjRmronJr7wg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,576</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzNJk_zRiLgmyttQ2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Less: accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,902</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,467</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--LessWriteoffForLitigation_iNI_di_msPPAENzNJk_zfSWdvI7DeJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: write-off for litigation</td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="text-align: right">(235,268</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LessImpairmentOfPropertyAndEquipment_iNI_di_msPPAENzNJk_zUwjoW76pTv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: impairment</td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,207</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzNJk_z5oDHID5qlz1" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify; padding-bottom: 1pt">Total property and equipment, net</td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">15,194</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">262,352</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td></tr> </table> On September 28, 2022, the Company consummated an office suite purchase agreement with a third party. Pursuant to the agreement, the Company issued 2,651,780 common stocks of the Company to purchase a 118-square-meter office suite located in Hangzhou City, Zhejiang Province, China. The cost of the office suite was measured at the fair value of the issued common stocks on the closing date of $265,178 less value-added tax of $2,108. The difference of $<span id="xdx_905_eus-gaap--ForeignCurrencyTransactionGainLossRealized_c20240101__20241231__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zm5K1DmQELf3" title="Fluctation of foreign exchange">6,697 between the addition of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20240101__20241231__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zQSvkHOMhEkd" title="Issuance of common stock for property">263,070 and the cost as of December 31, 2024 is due to the fluctuation of the foreign exchange rate. The difference of $<span id="xdx_908_eus-gaap--ForeignCurrencyTransactionGainLossRealized_c20250101__20251231__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zKD0BAQvFtdc" title="Fluctation of foreign exchange">4,506 between the addition of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20250101__20251231__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zO5vbr4YmS6c" title="Issuance of common stock for property">263,070 and the cost as of December 31, 2025 is due to the fluctuation of the foreign exchange rate. The office space is intended for internal use. Upon closing of the agreement, the Company agreed to act as the guarantor for the liability owed by the third party in the amount of $271,673 (RMB 1,900,000) associated with the office suite. During the year ended December 31, 2024, the Company was sued by the creditor due to the default by the third party. The litigation has not concluded. During the year ended December 31, 2024, the Company recognized a litigation loss of $264,071. During the year ended December 31, 2025, the office suite was forced for legal action due to the litigation case ongoing, as such the Company loss control over the property. Depreciation expenses were $18,435 and $12,523 for the years ended December 31, 2025 and 2024, respectively, which were included in selling, general and administrative expenses on the consolidated statements of operations and other comprehensive income. The difference with the change in accumulated depreciation was due to fluctuation in the exchange rate. During the year ended December 31, 2025, the Company impaired property of $6,207, resulting impairment loss of $6,040. The difference is due to the translation. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of December 31, 2025 and 2024, property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zumiR02alFi4" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zaRPcfkgGIz8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--MachineryAndEquipmentGross_iI_maPPAENzNJk_z3Ii0uWNIvD" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,995</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">35,446</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--Land_iI_maPPAENzNJk_zjRmronJr7wg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,576</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzNJk_zRiLgmyttQ2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Less: accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,902</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,467</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--LessWriteoffForLitigation_iNI_di_msPPAENzNJk_zfSWdvI7DeJg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: write-off for litigation</td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td style="text-align: right">(235,268</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LessImpairmentOfPropertyAndEquipment_iNI_di_msPPAENzNJk_zUwjoW76pTv4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: impairment</td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,207</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzNJk_z5oDHID5qlz1" style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: justify; padding-bottom: 1pt">Total property and equipment, net</td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">15,194</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">262,352</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td></tr> </table>

36995

35446

267576

256373

47902

29467

235268 6207

15194

262352

2651780

265178

2108

6697

263070

4506

263070

271673 1900000 264071

18435

12523

6207 6040

NOTE 6 – INTANGIBLE ASSETS, NET During the year ended December 31, 2022, HWAC paid a developing fee of $3,517 in cash to a third party in designing and developing an application which can be embedded in certain large online platforms. The Company intends to use the application for online product sales, with an estimated useful life of 5 years. As of December 31, 2025 and 2024, the application was ready for use and the carrying value of the intangible assets totaled $1,609 and $2,226, respectively. During the year ended December 31, 2024, HWAC entered into a contract with a third party to develop an online application and platform for its sale of products, for a total contract amount of RMB 380,000 (approximately $52,060). As of December 31, 2024, the progress of completion is estimated at 50%, and the Company has paid RMB 152,000 (approximately $21,126), with RMB 38,000 (approximately $5,281) in accrued liabilities. During the year ended December 31, 2025, it was determined that there was an impairment of the development in the amount and the accrued liabilities were no longer applicable, resulting in a total impairment loss of $10,575. As of December 31, 2025, the intangible assets under construction were $10,867. The difference in movement of the intangible assets is due to fluctuation in foreign exchange.

3517

P5Y

1609

2226

380000

52060

152000

21126

38000

5281

10575 10867

NOTE 7 – LOANS FROM THIRD PARTIES During the three months ended March 31, 2023, the Company borrowed $<span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_uUSD_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_z3fShjwz60ba" title="Borrowed from third party individual">87,705 (RMB <span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_uRMB_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_zCerXlUksFt7" title="Borrowed from third party">600,000) from a third-party individual. The loans are unsecured, bearing an interest rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_zJLtOtF2pzJe" title="Interest rate">0.5% per annum, and due in one year. On February 18, 2024, the Company entered into a debt settlement agreement with the third party. Pursuant to the agreement, the Company issued <span id="xdx_90E_ecustom--StockIssuedDuringPeriodSharesCommonStockIssuedForDebtSettlement_pid_c20240218__20240218__us-gaap--TypeOfArrangementAxis__custom--DebtSettlementAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_zg6ZGvtcib2a" title="Common stock issued for debt settlement, shares">279,490 common stocks with total fair value of $<span id="xdx_907_ecustom--StockIssuedDuringPeriodValueCommonStockIssuedForDebtSettlement_c20240218__20240218__us-gaap--TypeOfArrangementAxis__custom--DebtSettlementAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_zTpqaWXM5nt3" title="Common stock issued for debt settlement">83,847 to settlement the total loan principal and interest payable of $<span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20240218__us-gaap--TypeOfArrangementAxis__custom--DebtSettlementAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_z8QCc2xH3iC4" title="Interest payable">83,847 (RMB <span id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_uRMB_c20240218__us-gaap--TypeOfArrangementAxis__custom--DebtSettlementAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyIndividualMember_zJdr1qnSMZVi" title="Interest payable">603,000), which resulted in no gain or loss. The change in value as of transaction date was due to the fluctuation in foreign exchange rates. The interest expenses were not material for the year ended December 31, 2024. During the three months ended June 30, 2024, the Company borrowed $<span id="xdx_90D_eus-gaap--ProceedsFromRelatedPartyDebt_uUSD_c20240401__20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThreeThirdPartyIndividualMember_z8U6wS3IqGZ2" title="Borrowed from third party individual">30,495 (RMB <span id="xdx_902_eus-gaap--ProceedsFromRelatedPartyDebt_uRMB_c20240401__20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThreeThirdPartyIndividualMember_zwO4BkayajR2" title="Borrowed from third party">220,000) from three third-party individuals. The loans are unsecured, bearing an interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20240630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThreeThirdPartyIndividualMember_zzgEZVL6a2Lg" title="Interest rate">0.5% per annum, and due in one year. On October 23, 2024, the Company converted the above loans, including accrued interest with the three third-party individuals, to exchange issuance of <span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20241023__20241023__srt--TitleOfIndividualAxis__custom--ThreeIndividualLendersMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmonelC7W805" title="Converted shares">51,534 shares of the common stock of the Company, at $<span id="xdx_907_eus-gaap--SharePrice_iI_pid_c20241023__srt--TitleOfIndividualAxis__custom--ThreeIndividualLendersMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0wsuGlmSHzd" title="Converted shares, price per share">0.60 per share. There were no additional transactions related to these borrowings during the year ended December 31, 2025, and no outstanding balance remained as of December 31, 2025 and 2024.

87705

600000

0.005

P1Y

279490 83847

83847

603000

30495

220000

0.005

51534

0.60

NOTE 8 – INCOME TAX As of December 31, 2025 and 2024, the Company has incurred an accumulated net loss of approximately $22.0 million and $21.0 million which resulted in a net operating loss (“NOL”) for income tax purposes. NOLs can carry forward indefinitely up to offset 80 percent of taxable income after CARES Act effect on December 31, 2017. The deferred tax asset has been fully reserved for valuation allowance as the Company believes they will most-likely-than-not realize the benefits. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 8 – INCOME TAX (CONTINUED) Significant components of the deferred tax assets and liabilities for income taxes as of December 31, 2025 and 2024 consisted of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zBCpMRMqMGWe" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231_zB5fohwPLncj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsCapitalLossCarryforwards_iI_maDTAGzXhY_zN9y6klpYKDk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Net operating loss carry-forward</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,228,116</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,093,917</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzXhY_maDTALNz5fn_zmNr0TL5n4tg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,228,116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,093,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNz5fn_zQsiqGMN3wk1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,228,116</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,093,917</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNz5fn_zTF3V57bMhi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets - noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Reconciliation of income tax provision and the accounting profit multiplied by U.S. federal income tax rate for the years ended December 31, 2025 and 2024: SCHEDULE OF RECONCILIATION OF INCOME TAX PROVISION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zDPxs0yjSBvi" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231_z3VGxDNgnq83" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzZr2_ziGgHKv5EHja" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Loss at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVggUFJPVklTSU9OIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20250101__20251231_z36ttqxTovA6" title="Statutory tax rate">21% statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(134,199</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(247,386</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBzZr2_zvWikEVMoLa6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseInIncomeTaxesResultingFrom_maITEBzZr2_zgffr2sh5IE2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Increase (decrease) in income taxes resulting from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NetOperatingLossCarryForward_maITEBzZr2_z5h4ZYNy7mSb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating loss carry forward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzZr2_zVISOTrPRBQh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">134,199</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">247,356</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzZr2_zqGhMOiVuk84" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Income tax provision　</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">970</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

22000000.0

21000000.0

Significant components of the deferred tax assets and liabilities for income taxes as of December 31, 2025 and 2024 consisted of the following: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zBCpMRMqMGWe" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231_zB5fohwPLncj" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsCapitalLossCarryforwards_iI_maDTAGzXhY_zN9y6klpYKDk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Net operating loss carry-forward</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,228,116</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,093,917</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzXhY_maDTALNz5fn_zmNr0TL5n4tg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,228,116</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,093,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNz5fn_zQsiqGMN3wk1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,228,116</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,093,917</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNz5fn_zTF3V57bMhi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets - noncurrent</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1228116

1093917

1228116

1093917

1228116

1093917

Reconciliation of income tax provision and the accounting profit multiplied by U.S. federal income tax rate for the years ended December 31, 2025 and 2024: SCHEDULE OF RECONCILIATION OF INCOME TAX PROVISION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zDPxs0yjSBvi" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231_z3VGxDNgnq83" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzZr2_ziGgHKv5EHja" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Loss at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFQ09OQ0lMSUFUSU9OIE9GIElOQ09NRSBUQVggUFJPVklTSU9OIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_c20250101__20251231_z36ttqxTovA6" title="Statutory tax rate">21% statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(134,199</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(247,386</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBzZr2_zvWikEVMoLa6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseInIncomeTaxesResultingFrom_maITEBzZr2_zgffr2sh5IE2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Increase (decrease) in income taxes resulting from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NetOperatingLossCarryForward_maITEBzZr2_z5h4ZYNy7mSb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating loss carry forward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzZr2_zVISOTrPRBQh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">134,199</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">247,356</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzZr2_zqGhMOiVuk84" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Income tax provision　</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">970</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.21

-134199

-247386

134199

247356

970

NOTE 9 – STOCKHOLDERS’ EQUITY As of December 31, 2025 and 2024, the Company had 82,610,375 and 80,884,279 shares of common stock issued and outstanding, respectively. During the three months ended March 31, 2024, the Company sold 621,649 shares of common stock to fifteen non-U.S. investors at $0.30 per share, with total proceeds of $<span id="xdx_90F_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20240101__20240331__srt--TitleOfIndividualAxis__custom--FifteenNonUSInvestorsMember_zLtMhWcNzS3g" title="Proceeds from cash received">186,494 received in cash. Additionally, during the three months ended June 30, 2024, the Company issued 367,673 shares of common stock to individual non-U.S. investors at $0.60 per share, with total proceeds of $220,604 received in cash, which $62,184 received during the three months ended March 31, 2024. For the three months ended September 30, 2024, the Company sold 415,465 shares of common stock to ten non-U.S. investors at $0.60 per share, with total proceeds of $249,279 received in cash. On October 23, 2024, the Company issued 23,375 shares of common stocks to a non-U.S. investor at $0.60 per share for a total cash consideration of $14,025. The Company relied upon Regulation S of the Securities Act of 1933, as amended, for the sale of these securities. No commissions were paid regarding the share issuance and the share certificates were issued with a Rule 144 restrictive legend. On February 18, 2024, the Company converted a loan in the total amount of $<span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240218__20240218__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSaiq1eLjWhe" title="Loan amount converted">83,847 with a related party, to exchange issuance of <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240218__20240218__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zC8XNDQNmzd2" title="Debt exchanged shares issuance">279,490 shares of the common stock of the company to the related party, at $0.30 per share. On October 23, 2024, the Company issued 51,534 shares of common stocks to settle loan payable of $30,920 from three non-U.S. third party individuals, at a fair value of $0.60 per share. The settlement resulted in no gain or loss. During the three months ended June 30, 2025, the Company issued 160,922 shares of common stock to two individual non-U.S. investors at $0.30 per share, with total proceeds of $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20250401__20250630__srt--TitleOfIndividualAxis__custom--FifteenNonUSInvestorsMember_zDi9kfIZIF44" title="Proceeds from cash received">48,277 received in cash. During the three months ended September 30, 2025, the Company issued 186,110 shares of common stock to certain individual non-U.S. investors at $0.30 per share, with total proceeds of $<span id="xdx_907_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20250701__20250930__srt--TitleOfIndividualAxis__custom--FifteenNonUSInvestorsOneMember_zHRLutD76M79" title="Proceeds from cash received">55,833 received in cash. During the three months ended December 31, 2025, the Company issued 210,084 shares of common stock to certain individual non-U.S. investors at $0.30 per share, with total proceeds of $<span id="xdx_90F_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20251231__srt--TitleOfIndividualAxis__custom--FifteenNonUSInvestorsOneMember_zNbwmcbrMOre" title="Proceeds from cash received">63,025 received in cash. WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 9 – STOCKHOLDERS’ EQUITY (CONTINUED) 2022 Equity Incentive Plan On November 7, 2022, the Board adopted an equity incentive plan to increase stockholder value and to advance the interests of the Company by furnishing a variety of economic incentives (“Incentives”) designed to attract, retain and motivate employees, certain key consultants and directors of the Company (the “2022 Equity Incentive Plan”). Under the 2022 Equity Incentive Plan, the Company can issue up to <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20221107__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember_zW0OHKOoC6x5" title="Number of common stock shares authorized to issuable">10,000,000 shares of common stock of the Company. Incentives may be granted in any one or a combination of: (a) incentive stock options and non-statutory stock options; (b) stock appreciation rights; (c) stock awards; (d) restricted stock; and (e) performance shares. Such incentives may be subject to vesting conditions determined by the Board of Directors at grant. The maximum term of options or other stock-based award granted is ten years or such lesser time as determined by the Board of Directors at the time of grant. During the three months ended March 31, 2024, the Company granted <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20240101__20240331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember__us-gaap--GranteeStatusAxis__custom--TwoEmployeesMember_z3dM8NG9p8Nh" title="Number of common stock shares granted">1,200,000 shares of common stocks of the Company which vested immediately, to two employees pursuant to the Company’s 2022 Equity Incentive Plan. The fair value of the shares totaled $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240101__20240331__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember__us-gaap--GranteeStatusAxis__custom--TwoEmployeesMember_zJEOb1a9kzhj" title="Fair value of shares">360,000 on the grant dates. During the three months ended June 30, 2024, the Company granted <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20240701__20240930__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember__us-gaap--GranteeStatusAxis__custom--TwoEmployeesMember_zq9aNeVQ2Ivk" title="Number of common stock shares granted">350,000 shares of common stocks of the Company which vested immediately, to two employees pursuant to the Company’s 2022 Equity Incentive Plan. The fair value of the shares totaled $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240701__20240930__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember__us-gaap--GranteeStatusAxis__custom--TwoEmployeesMember_zS1NMjG8GYRj" title="Fair value of shares">210,000 on the grant dates. The total fair value of the shares issued in 2024 was charged to share-based compensation of $501,346 and other loss of $68,654, respectively, on the consolidated statements of operations and other comprehensive loss. During the year ended December 31, 2025, the Company issued 1,168,980 to certain employees and consultant with fair value of $0.30 per share. As of December 31, 2025 and 2024, the Company’s common shares issuable under the 2022 Equity Incentive Plan totaled <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20251231__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember_zSW4fYMchIc" title="Number of common shares issuable">51,020 and <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20241231__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember_zuJIrrlYXgEk" title="Number of common shares issuable">1,220,000, respectively. 2023 Equity Incentive Plan As of December 31, 2024 and 2023, no shares have been issued under the Company’s 2023 Equity Incentive Plan, and the Company’s common shares issuable under the 2023 Equity Incentive Plan totaled <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20241231__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_z246N6DGWSt8" title="Number of common shares issuable">5,000,000 and <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20231231__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zMMAutA1aVM1" title="Number of common shares issuable">5,000,000, respectively. The following table represents the restricted stock award activities during the year ended December 31, 2025. SCHEDULE OF EQUITY INCENTIVE ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Grant Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Issued and vested as of December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iS_c20240101__20241231_z5JkcgjXBs88" style="width: 16%; text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">8,430,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iS_c20240101__20241231_zUi9f69UzuP7" style="width: 16%; text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Begining Balance">0.10</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted and vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedGrantedAndVested_c20240101__20241231_zDpu2ADSYOb4" style="text-align: right" title="Number of Shares, Granted and Vested">1,550,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedAndVestedWeightedAverageGrantDateFairValue_c20240101__20241231_z1yhrxVLz6j6" style="text-align: right" title="Weighted Average Grant Date Fair Value, Granted and Vested">0.37</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Forfeited and cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedForfeitedAndCancelled_c20240101__20241231_zwJ9u1CRjyi4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Forfeited and Cancelled">(1,200,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedAndCancelledWeightedAverageGrantDateFairValue_c20240101__20241231_zHUViFdv6p9a" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Forfeited and Cancelled">0.10</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Issued and vested as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iS_c20250101__20251231_zFDEkDkD8lF" style="text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">8,780,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iS_c20250101__20251231_zNSwo3J31nLf" style="text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Begining Balance">0.15</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Granted and vested</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedGrantedAndVested_c20250101__20251231_zn7p89Q2tlNj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Granted and Vested">1,168,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedAndVestedWeightedAverageGrantDateFairValue_c20250101__20251231_zbHHemeSh3V9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Granted and Vested">0.30</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Issued and vested as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iE_c20250101__20251231_zOjXdwRCJo91" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">9,948,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iE_c20250101__20251231_z39L28J5umZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Ending Balance">0.17</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

82610375

80884279

621649

0.30

186494

367673

0.60

220604

62184

415465

0.60

249279

23375

0.60

14025

83847

279490

0.30

51534

30920

0.60

160922

0.30

48277

186110

0.30

55833

210084

0.30

63025

10000000

1200000

360000

350000

210000

501346

68654

1168980

0.30

51020

1220000

5000000

The following table represents the restricted stock award activities during the year ended December 31, 2025. SCHEDULE OF EQUITY INCENTIVE ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Grant Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Issued and vested as of December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iS_c20240101__20241231_z5JkcgjXBs88" style="width: 16%; text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">8,430,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iS_c20240101__20241231_zUi9f69UzuP7" style="width: 16%; text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Begining Balance">0.10</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted and vested</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedGrantedAndVested_c20240101__20241231_zDpu2ADSYOb4" style="text-align: right" title="Number of Shares, Granted and Vested">1,550,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedAndVestedWeightedAverageGrantDateFairValue_c20240101__20241231_z1yhrxVLz6j6" style="text-align: right" title="Weighted Average Grant Date Fair Value, Granted and Vested">0.37</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Forfeited and cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedForfeitedAndCancelled_c20240101__20241231_zwJ9u1CRjyi4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Forfeited and Cancelled">(1,200,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsForfeitedAndCancelledWeightedAverageGrantDateFairValue_c20240101__20241231_zHUViFdv6p9a" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Forfeited and Cancelled">0.10</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Issued and vested as of December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iS_c20250101__20251231_zFDEkDkD8lF" style="text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">8,780,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iS_c20250101__20251231_zNSwo3J31nLf" style="text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Begining Balance">0.15</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Granted and vested</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedGrantedAndVested_c20250101__20251231_zn7p89Q2tlNj" style="border-bottom: Black 1pt solid; text-align: right" title="Number of Shares, Granted and Vested">1,168,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedAndVestedWeightedAverageGrantDateFairValue_c20250101__20251231_zbHHemeSh3V9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Grant Date Fair Value, Granted and Vested">0.30</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Issued and vested as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iE_c20250101__20251231_zOjXdwRCJo91" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">9,948,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iE_c20250101__20251231_z39L28J5umZe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Ending Balance">0.17</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 8430000 0.10 1550000 0.37 -1200000 0.10 8780000 0.15 1168980 0.30 9948980 0.17

NOTE 10 – RELATED PARTY TRANSACTIONS From time to time, the Company borrows from the President of the Company and his wife for its normal business operations. As of December 31, 2023, the balance of the loan due to our President was $71,165. During the year ended December 31, 2024, the Company repaid $64,770 (RMB 465,544) to the President. As of December 31, 2024, the balance of the loan due to our President was $5,575, with difference due to the fluctuation in foreign exchange. During the year ended December 31, 2025, the President paid $663 in expenses on behalf of the Company, and the Company repaid the $663 back to the President. As of December 31, 2025, the balance of the loan due to our President was $5,575. During the year ended December 31, 2024, the Company received advances of $21,319 and made repayments of $<span id="xdx_90C_eus-gaap--RepaymentsOfRelatedPartyDebt_c20240101__20240930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PresidentsWifeMember_zdr43T4zrad8" title="Repayment to related party">146,942 to the wife of President of the Company. During the year ended December 31, 2025, the Company received advances of $<span id="xdx_906_eus-gaap--ProceedsFromRelatedPartyDebt_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PresidentsWifeMember_zUrWhkeGARvg" title="Advance from related party">75,743 and made repayments of $<span id="xdx_90F_eus-gaap--RepaymentsOfRelatedPartyDebt_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PresidentsWifeMember_zXY6LfLosv2e" title="Repayment to related party">72,930 to the wife of President. As of December 31, 2025 and 2024, the amount owed to this related party by the Company totaled $2,890 and $nil, respectively. The amount due to this related party is unsecured, non-interest-bearing and due on demand. During the year ended December 31, 2024, the Company recognized compensation expenses of $12,508, $11,119 and $21,682 to the President, his wife and daughter, respectively. During the year ended December 31, 2025, the Company recognized compensation expenses of $26,715, $17,809 and $23,152 to the President, his wife and daughter, respectively. As of December 31, 2025 and 2024, the compensation payable to these related parties totaled $40,432 and $14,193, which was included in accounts payable and accrued liabilities on the consolidated balance sheet. During the year ended December 31, 2023, HWAC purchased inventory in the total amount of $40,373 from Hangzhou Wenyuan Yiyun Media Co., Ltd. (FKA: Hangzhou Longwen Culture Media Ltd.) (“HZWY”), an entity under the control by the daughter of the President of the Company. As of December 31, 2025 and 2024, the amount payable to HZWY totaled $2,618 and $6,850, respectively, which was included in accounts payable and accrued liabilities on the consolidated balance sheet. For the year ended December 31, 2025, the Company recognized offline product sales to Fang Zhang, a shareholder of the Company, totaling $24,627. As of December 31, 2025, accounts receivable from related parties were $28,597, all of which were subsequently collected in full during the first quarter of 2026.

71165

64770

465544

5575

663

5575

21319

146942

75743

72930

2890

12508

11119

21682

26715

17809

23152

40432

14193

40373

2618

6850

24627

28597

NOTE 11 – DISCONTINUED OPERATIONS Management intended to change its operation focus and entered into an agreement with a counterparty to sell certain assets and liabilities of HWF subsequently on March 27, 2024. By selling off these assets and liabilities, management is signaling a shift away from aquaculture trading, which meets the criteria to be reported as a discontinued operation and HWF has been identified as a discontinued operation as a result. Such assets and liabilities are classified as assets and liabilities held for sale, which was closed on March 31, 2024. <p id="xdx_894_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_gL3SODGIDOISB-KMB_zsKXGGnuZQ44" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">Total assets and liabilities from discontinued operations as of March 31, 2024 are as below: SCHEDULE OF DISCONTINUED OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240331_zyNnqJSs2D1l" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zuGkrjVIRjV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zAHqrnhnD9Ll" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_i01I_maAODGIzUxu_zFQEONE9Vj1e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherCurrentAssets_i01I_maAODGIzUxu_zX6bef2RW4dg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Other receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maAODGIzUxu_zvmwKpUnyYdi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; width: 80%; text-align: left; padding-bottom: 1pt">Assets held for sales – accounts receivable and other</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">471,802</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01TI_mtAODGIzUxu_zGrG1e0SSwS" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Total current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">471,802</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_z3c6W1DeW1qj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS FROM DISCONTINUED OPERATIONS</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">471,802</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zBvlylOpSJGd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zwcoCQCUy1Dh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilitiesCurrent_i02I_maLODGIzrWL_zmZOjA34Swue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Liabilities held for sale - accounts payable and accrued liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">475,206</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities_i02I_maLODGIzrWL_z63897iL7mbd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i02TI_mtLODGIzrWL_maLODGIz715_z5rvwUAGeJed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Total current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">475,206</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i02TI_mtLODGIz715_zs31UlFN9rJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">TOTAL LIABILITIES FROM DISCONTINUED OPERATIONS</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">475,206</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 11 – DISCONTINUED OPERATIONS (CONTINUED) <div id="xdx_C01_gL3SODGIDOISB-KMB_zA2Pvi5oUYT7">For the year ended December 31, 2024 results of operations from HWF are as below: <table cellpadding="0" cellspacing="0" id="xdx_305_134_z1oXhpZtSr53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%" summary="xdx: Disclosure - SCHEDULE OF DISCONTINUED OPERATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zqAWIJhgNtpb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenues</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_hsrt--ProductOrServiceAxis__custom--AquacultureMember_zaGutyCjMlJd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Aquaculture product sales</td><td style="padding-bottom: 1pt">$</td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maDGIDOz6F3_zM0TWg4d32E" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total revenues</td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost of revenues</td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_hsrt--ProductOrServiceAxis__custom--AquacultureMember_zK96h3z4VoE5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Cost of Aquaculture product</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOz6F3_zTG5pH3JjYsi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total cost of revenues</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOz6F3_maDOILFzPF0_z0D7TD5X2cw7" style="vertical-align: bottom; background-color: White"> <td>Gross profit</td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Operating expenses:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_maDGIDOzbou_z6NVDjoV2dkj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Selling, general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_iT_mtDGIDOzbou_msDOILFzPF0_zd3SgDUN6t3g" style="vertical-align: bottom; background-color: White"> <td>Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_iT_mtDOILFzPF0_maDOILFzhhJ_zcSTvOLOwGee" style="vertical-align: bottom; background-color: White"> <td>Income from operations of discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherExpense_maDGIDOzj5z_maDGIDOzzcG_z3vgrHTSwTb2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: left; padding-bottom: 1pt">Other expenses, net</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">13</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DisposalGroupIncludingDiscontinuedOperationOtherExpenseTotal_iT_mtDGIDOzzcG_msDOILFzhhJ_zkXvmt2ogjn6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total other expenses, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_iT_mtDOILFzhhJ_maILFDOzMJ2_z6ARdzpyj7f1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net loss before income tax from discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_iN_di_msILFDOzMJ2_zg5n8mGfkNKc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income tax recovery (expense)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NetIncomeFromDiscontinuedOperationsNetOfTaxesBeforeGainFromSaleOfDiscontinuedOperations_iT_mtILFDOzMJ2_maILFDOzPRk_zoxEWcTgJx8i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net gain (loss) from discontinued operations, net of taxes before loss from sale of discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,128</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainFromSaleOfDiscontinuedOperationsNetOfTaxes_maILFDOzPRk_zLWF0zelwSk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Gain from sale of discontinued operations, net of taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,404</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_mtILFDOzPRk_zDhFwxBXHJ4a" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Gain (Loss) from discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> WENYUAN GROUP CORP. AND SUBSIDIARY (FORMERLY KNOWN AS LONGWEN GROUP CORP. AND SUBSIDIARY) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

<p id="xdx_894_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_gL3SODGIDOISB-KMB_zsKXGGnuZQ44" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">Total assets and liabilities from discontinued operations as of March 31, 2024 are as below: SCHEDULE OF DISCONTINUED OPERATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240331_zyNnqJSs2D1l" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zuGkrjVIRjV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zAHqrnhnD9Ll" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_i01I_maAODGIzUxu_zFQEONE9Vj1e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherCurrentAssets_i01I_maAODGIzUxu_zX6bef2RW4dg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Other receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maAODGIzUxu_zvmwKpUnyYdi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; width: 80%; text-align: left; padding-bottom: 1pt">Assets held for sales – accounts receivable and other</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">471,802</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01TI_mtAODGIzUxu_zGrG1e0SSwS" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Total current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">471,802</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_z3c6W1DeW1qj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS FROM DISCONTINUED OPERATIONS</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">471,802</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zBvlylOpSJGd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_i01B_zwcoCQCUy1Dh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Current liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilitiesCurrent_i02I_maLODGIzrWL_zmZOjA34Swue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Liabilities held for sale - accounts payable and accrued liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">475,206</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities_i02I_maLODGIzrWL_z63897iL7mbd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i02TI_mtLODGIzrWL_maLODGIz715_z5rvwUAGeJed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Total current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">475,206</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i02TI_mtLODGIz715_zs31UlFN9rJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">TOTAL LIABILITIES FROM DISCONTINUED OPERATIONS</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">475,206</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the year ended December 31, 2024 results of operations from HWF are as below: <table cellpadding="0" cellspacing="0" id="xdx_305_134_z1oXhpZtSr53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%" summary="xdx: Disclosure - SCHEDULE OF DISCONTINUED OPERATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zqAWIJhgNtpb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenues</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_hsrt--ProductOrServiceAxis__custom--AquacultureMember_zaGutyCjMlJd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Aquaculture product sales</td><td style="padding-bottom: 1pt">$</td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maDGIDOz6F3_zM0TWg4d32E" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total revenues</td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost of revenues</td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_hsrt--ProductOrServiceAxis__custom--AquacultureMember_zK96h3z4VoE5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Cost of Aquaculture product</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOz6F3_zTG5pH3JjYsi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total cost of revenues</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOz6F3_maDOILFzPF0_z0D7TD5X2cw7" style="vertical-align: bottom; background-color: White"> <td>Gross profit</td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Operating expenses:</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_maDGIDOzbou_z6NVDjoV2dkj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Selling, general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_iT_mtDGIDOzbou_msDOILFzPF0_zd3SgDUN6t3g" style="vertical-align: bottom; background-color: White"> <td>Total operating expenses</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td colspan="2" style="text-align: right">—</td><td> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_iT_mtDOILFzPF0_maDOILFzhhJ_zcSTvOLOwGee" style="vertical-align: bottom; background-color: White"> <td>Income from operations of discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherExpense_maDGIDOzj5z_maDGIDOzzcG_z3vgrHTSwTb2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: left; padding-bottom: 1pt">Other expenses, net</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">13</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DisposalGroupIncludingDiscontinuedOperationOtherExpenseTotal_iT_mtDGIDOzzcG_msDOILFzhhJ_zkXvmt2ogjn6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total other expenses, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_iT_mtDOILFzhhJ_maILFDOzMJ2_z6ARdzpyj7f1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net loss before income tax from discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_iN_di_msILFDOzMJ2_zg5n8mGfkNKc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Income tax recovery (expense)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NetIncomeFromDiscontinuedOperationsNetOfTaxesBeforeGainFromSaleOfDiscontinuedOperations_iT_mtILFDOzMJ2_maILFDOzPRk_zoxEWcTgJx8i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net gain (loss) from discontinued operations, net of taxes before loss from sale of discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,128</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainFromSaleOfDiscontinuedOperationsNetOfTaxes_maILFDOzPRk_zLWF0zelwSk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Gain from sale of discontinued operations, net of taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,404</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_mtILFDOzPRk_zDhFwxBXHJ4a" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Gain (Loss) from discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

471802

475206

-13

-3141

3128 3404

6532

NOTE 12 – CREDIT RISKS AND CONCENTRATION The Company is subject to credit risks on its cash and cash equivalents. The Company mitigates credit risks on cash and cash equivalents by placing cash and cash equivalents with financial institutions of high credit worthiness. During the year ended December 31, 2025, the Company generated <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneRelatedPartyMember_znOGke8LpjG9" title="Concentration risk percentage">100% revenues from one related party. During the year ended December 31, 2024, the Company generated <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zVngTq7Cc91h" title="Concentration risk percentage">25% and <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zereoAIZmoo1" title="Concentration risk percentage">11% of revenues from the top 2 customers, respectively. The Company’s cost of revenues was not material during the year ended December 31, 2025.The Company’s cost of revenues consisted of <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zmMQrHH7f1tf" title="Concentration risk percentage">95% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorMember_zHUPVUwGYNka" title="Concentration risk percentage">94% purchases from one top vendor for the year ended December 31, 2024.

0.25

0.11

0.95

0.94

NOTE 13 – CONTINGENCY On September 28, 2022, the Company consummated an office suite purchase agreement with a third party. Pursuant to the agreement, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220928__20220928__srt--TitleOfIndividualAxis__custom--ThirdPartyMember_zlqcViGyMDM" title="Common stock issued during the period, third party">2,651,780 common stocks of the Company to purchase a 118-square-meter office suite located in Hangzhou City, Zhejiang Province, China. Upon closing of the office suite purchase agreement as described above, Hangzhou Wenyuan agreed to act as a guarantor for the liability owing by the third party to a creditor in the amount of $264,071 (RMB 1,900,000) associated with the office suite. During the year ended December 31, 2024, the Company was sued by the creditor due to the default by the third party. On October 22, 2024, The Shangcheng District People’s Court of Hangzhou City, Zhejiang Province, ruled that Hangzhou Wenyuan is required to pay the creditor a total amount of approximately $264,071 (RMB 1,900,000). At the same time, the third party is jointly liable for repayment. After the company’s management team evaluated the situation and considering the current progress of the lawsuit, the Company has recognized a litigation loss of $264,071. During the year ended December 31, 2025, the Company loss control over the office suite due to the enforced legal auction for this litigation liability, resulting in other income in the amount of $35,426.

2651780

264071 1900000 264071 1900000 264071

35426

NOTE 14 – SUBSEQUENT EVENT The Company has evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission. Based on our evaluation, no event has occurred requiring adjustment or disclosure.

true