| Schedule of Assets and Liabilities |
Below are the assets and liabilities of PAII as of date of disposal: | | | Amounts | | | Assets | | | | | Cash | | | 366 | | | Accounts receivables | | | 8,790 | | | Tax receivable | | | 49,491 | | | Prepaid expenses and other assets | | | 7,824 | | | Total Assets | | | 66,471 | | | | | | | | | Liabilities | | | | | | Accrued expenses and other current liabilities | | | (120,592 | ) | | Total liabilities | | | (120,592 | ) | | Net identifiable liabilities to be disposed | | | (54,121 | ) | The following tables represent the financial information of the business classified as discontinued operations for the six months ended March 31, 2026 and 2025: | | | For the six months ended
March 31, | | | | | 2026 | | | 2025 | | | DISCONTINUED OPERATIONS | | | | | | | | Total net revenue | | | — | | | | — | | | | | | | | | | | | | Operation cost and expenses | | | | | | | | | | Selling, general and administrative expenses | | | — | | | | 133,749 | | | Total operation cost and expenses | | | — | | | | 133,749 | | | | | | | | | | | | | Other income | | | — | | | | (9,406 | ) | | | | | | | | | | | | Loss before income taxes benefit | | | — | | | | (124,343 | ) | | Income taxes benefit | | | — | | | | 9,661 | | | Net loss from discontinued operations | | $ | — | | | $ | (114,682 | ) | | | | For the six months ended
March 31, | | | | | 2026 | | | 2025 | | | CASH FLOWS FROM OPERATING ACTIVITIES | | | | | | | | Net losses | | | — | | | | (114,682 | ) | | Adjustments to reconcile net loss to net cash used in operating activities: | | | | | | | | | | Amortization of Right-of-use assets | | | — | | | | 99,343 | | | Interest on Lease liabilities | | | — | | | | 5,030 | | | Gain on Lease Termination | | | — | | | | (9,386 | ) | | Changes in operating assets and liabilities | | | — | | | | 3,730 | | | Net cash used in operating activities | | | — | | | | (15,965 | ) | | | | | | | | | | | | Effect of foreign exchange rate changes on cash and cash equivalents and restricted cash | | | — | | | | 14,691 | | | | | | | | | | | | | Net decrease in cash and cash equivalents and restricted cash | | | — | | | | (1,274 | ) | | Cash and cash equivalents and restricted cash at the beginning of year | | | — | | | | 1,720 | | | Cash and cash equivalents and restricted cash at the end of year | | $ | — | | | $ | 446 | |
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| Schedule of Subsidiaries of the Group after Reorganization |
Details of the subsidiaries of the Group after reorganization are set out below: | Name | | Date of
Incorporation | | | Place of
incorporation | | Percentage of
effective ownership | | Principal Activities | | Subsidiaries | | | | | | | | | | | | PRESTIGE PRIVATE WEALTH MANAGEMENT LIMITED (“PPWM”) | | | May 23, 2014 | | | British Virgin Islands | | 100% | | Private wealth management service provider | | Prestige Wealth Management Limited (“PWM”) | | | January 26, 2015 | | | Hong Kong | | Wholly owned subsidiary of PPWM | | Private wealth management service provider | | AISYS Inc. (“AISYS’) | | | May 10, 2024 | | | British Virgin Islands | | 100% | | Inactive | | SPW Global Inc (“SPW”) | | | March 11, 2024 | | | British Virgin Islands | | 100% | | Inactive | | Wealth AI PTE LTD. (“Wealth AI”) | | | May 20, 2022 | | | Singapore | | Wholly owned subsidiary of SPW | | Wealth management solutions provider | | Tokyo Bay Management Inc. (“Tokyo Bay”) | | | April 05, 2024 | | | British Virgin Islands | | 100% | | Wealth management service provider | | InnoSphere Tech Inc. (“InnoSphere Tech”) | | | October 28, 2024 | | | British Virgin Islands | | 100% | | Service provider based on AI technology | | InnoSphere Tech Pte. LTD. (“InnoSphere Singapore”) | | | February 20, 2025 | | | Singapore | | Wholly owned subsidiary of InnoSphere Tech | | Service provider based on AI technology |
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