Exhibit 99.1

 

On June 17, 2026, the Company completed the disposal of all issued and outstanding shares of Ohmyhome (BVI) Limited, its wholly-owned subsidiary comprising the former property-related business (the “Disposed Business”), for total cash consideration of $1. The Disposition represents a strategic shift in the Company’s business focus to digital marketing services and qualifies for reporting as discontinued operations.

 

The following unaudited condensed pro forma consolidated balance sheet and unaudited condensed pro forma consolidated statements of operations and comprehensive income (loss) are derived from the historical financial statements of the Company and give effect to the Disposition. These pro forma financial statements should be read in conjunction with the accompanying notes and the historical consolidated financial statements of the Company included in prior filings with the Securities and Exchange Commission.

 

The unaudited condensed pro forma consolidated balance sheet as of December 31, 2025 gives effect to the Disposition as if it had occurred on January 1, 2025. The unaudited condensed pro forma consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2025, 2024 and 2023 give effect to the Disposition as if it had occurred on January 1, 2023, the beginning of the earliest period presented. The pro forma adjustments, as described in the accompanying notes, are based on management’s best available information and reasonable assumptions.

 

The pro forma financial statements are presented for illustrative purposes only and are not necessarily indicative of the financial position or results of operations that would have been achieved had the Disposition occurred on the dates assumed for presentation, nor are they indicative of the future financial position or results of operations of the Company following the Disposition. They do not reflect any potential income adjustments, cost savings, or other anticipated benefits that may result from the Disposition. Readers are cautioned not to place undue reliance on these pro forma financial statements.

 

1

 

 

OHMYHOME LIMITED

UNAUDITED CONDENSED PRO FORMA CONSOLIDATED BALANCE SHEET

 

   As of 2025/12/31 
   Historical   Pro Forma Adjustment(a)   Pro-Forma 
   USD   USD   USD 
ASSETS            
Current assets            
Cash and cash equivalents   3,566,755    (341,603)   3,225,152 
Accounts receivable, net   574,243    (483,669)   90,574 
Prepayments   557,465    (301,755)   255,710 
Other current assets, net   39,453    (39,453)   - 
Current assets of discontinued operations        1,166,480    1,166,480 
Total current assets   4,737,916    -    4,737,916 
                
Non-current assets               
Deposits   82,780    (82,780)   - 
Property and equipment, net   50,477    (50,477)   - 
Deferred tax   -    -    - 
Operating lease right-of-use assets   -    -    - 
Other Receivable   101,374    (101,374)   - 
Intangible Asset   1,428,844    (1,428,844)   - 
Goodwill   712,708    (712,708)   - 
Non-current assets of discontinued operations        2,376,183    2,376,183 
Total non-current assets   2,376,183    -    2,376,183 
                
Total assets  7,114,099       7,114,099 
                
LIABILITIES AND SHAREHOLDERS’ EQUITY               
Current liabilities               
Accounts payable   899,092    (677,689)   221,403 
Contract liabilities   18,964    (18,964)   - 
Accrued liabilities and other payables   2,732,029    (2,575,137)   156,892 
Bank loans, current portion   3,008    (3,008)   - 
Operating lease obligation   8,107    (8,107)   - 
Taxes payable   115,816    (115,816)   - 
Current liabilities of discontinued operations        3,398,721    3,398,721 
Total current liabilities   3,777,016    -    3,777,016 
                
Non-current liabilities:               
Bank loans, non-current portion   -    -    - 
Consideration payables   -    -    - 
Non-current liabilities of discontinued operations          
Total non-current liabilities   -           
                
Total liabilities   3,777,016         3,777,016 
                
COMMITMENTS AND CONTINGENCIES               
                
SHAREHOLDERS’ EQUITY               
Ordinary Shares, US$0.001 par value, 7,500,000,000 shares authorized, 1,922,138 shares issued and outstanding as of December 31, 2023, and 2,359,030 shares issued and outstanding as of December 31, 2024, 22,259,591 and 841,540 shares issued and outstanding for Class A and Class B as of December 31, 2025, respectively*   232,484    -    232,484 
Additional paid-in capital   28,237,929    -    28,237,929 
ESOP Reserve   443,451    -    443,451 
Accumulated other comprehensive income/(loss)   (187,518)   -    (187,518)
Accumulated deficit   (24,992,166)   -    (24,992,166)
Total OHMYHOME LIMITED shareholders’ equity   3,734,180    -    3,734,180 
                
Non-controlling interests   (397,097)   -    (397,097)
Total shareholders’ equity   3,337,083    -    3,337,083 
Total liabilities and shareholders’ equity   7,114,099         7,114,099 

 

2

 

 

OHMYHOME LIMITED

UNAUDITED CONDENSED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS
AND COMPREHENSIVE LOSS

 

   For the year ended December 31, 2025 
   Historical   Pro Forma Adjustment(b)   Pro-Forma 
   USD   USD   USD 
Operating revenues            
- Brokerage services            
Independent Third Parties   2,048,069    (2,048,069)   - 
Related Parties   -    -    - 
    2,048,069    (2,048,069)   - 
- Property Management               
Independent Third Parties   4,655,020    (4,655,020)   - 
Related Parties   -    -    - 
    4,655,020    (4,655,020)   - 
- Emerging and other services               
Independent Third Parties   2,565,094    (2,565,094)   - 
Related Parties   -    -    - 
    2,565,094    (2,565,094)   - 
- Digital Marketing Services               
Independent Third Parties   251,594    -    251,594 
Related Parties   -    -    - 
    251,594    -    251,594 
                
Total operating revenues   9,519,777    (9,268,183)   251,594 
                
Cost of revenues               
- Brokerage services   (1,370,447)   1,370,447    - 
- Property Management   (3,353,883)   3,353,883    - 
- Emerging and other services   (1,534,374)   1,534,374    - 
- Digital Marketing Services   (221,403)   -    (221,404)
Total cost of revenues   (6,480,107)   6,258,704    (221,402)
                
- Brokerage services   677,622    (677,622)   - 
- Property Management   1,301,137    (1,301,137)   - 
- Emerging and other services   1,030,720    (1,030,720)   - 
- Digital Marketing Services   30,191         30,191 
Gross profit   3,039,670    (3,009,479)   30,191 
                
Operating expenses               
Technology and development expenses   (171,918)   171,918    - 
Selling and marketing expenses   (549,246)   549,246    - 
General and administrative expenses   (5,871,576)   4,137,718    (1,733,858)
Impairment of intangible assets   -    -    - 
Impairment of goodwill   (3,658,135)   3,658,135    - 
Total operating expenses   (10,250,875)   8,517,017    (1,733,858)
                
Loss from operations   (7,211,205)   (5,520,301)   (1,703,667)
                
Other income (expense):               
Stock Based Compensation   (25,256)   25,256    - 
Interest income   1,725    (1,725)   - 
Interest expense   (12,191)   (572)   - 
Government grants   70,511    (70,511)   - 
Foreign exchange (loss) gain   (16,878)   16,878    - 
Other income, net   10,617    (10,617)   - 
Total other income, net   28,528    (28,528)   - 
                
LOSS BEFORE INCOME TAXES   (7,182,677)   (5,479,010)   (1,703,667)
Income tax expense   -           
Net loss from continuing operations   (7,182,677)   (5,479,010)   (1,703,667)
Net loss from discontinued operations, net of taxes   -    5,479,010    (5,479,010)
NET LOSS   (7,182,677)   -    (7,182,677)
                
Less: Net loss attributable to non-controlling interest   (27,598)   27,598    - 
Net loss attributable to OHMYHOMELTD   (7,155,079)   -    - 
Continuing operations   (7,155,079)   (5,506,608)   (1,648,471)
Discontinued operations   -    5,506,608    (5,506,608)
                
NET LOSS   (7,182,677)   -    (1,703,668)
OTHER COMPREHENSIVE INCOME/(LOSS)        -      
Foreign currency translation adjustment   (262,497)   262,497    - 
TOTAL COMPREHENSIVE LOSS   (7,445,174)   -    (1,703,668)
Less: Comprehensive loss attributable to non-controlling interests   (27,598)   -    - 
COMPREHENSIVE LOSS ATTRIBUTABLE TO OHMYHOME LIMITED   (7,417,576)   5,769,105    (1,648,471)
Continuing operations   (7,417,576)   (5,769,105)   (1,648,471)
Discontinued operations        5,769,105    (5,769,105)
Weighted Average Number of Shares               
 Basic and diluted   14,138,744    14,138,744    14,138,744 
LOSS PER SHARE – BASIC AND DILUTED               
Continuing operations   -0.52    -0.41    -0.11 
Discontinued operations   -    0.41    -0.41 
Total               
    -0.52    -    -0.52 

 

3

 

 

OHMYHOME LIMITED

UNAUDITED CONDENSED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS AND
COMPREHENSIVE LOSS

 

   For the year ended December 31, 2024 
   Historical   Pro Forma Adjustment(b)   Pro-Forma 
   USD   USD   USD 
Operating revenues            
- Brokerage services            
Independent Third Parties   2,858,186    (2,858,186)   - 
Related Parties   1,537    (1,537)   - 
    2,859,723    (2,859,723)   - 
- Property Management               
Independent Third Parties   3,061,637    (3,061,637)   - 
Related Parties   -    -      
    3,061,637    (3,061,637)   - 
- Emerging and other services               
Independent Third Parties   2,043,079    (2,043,079)   - 
Related Parties   3,674    (3,674)     
    2,046,753    (2,046,753)   - 
                
Total operating revenues   7,968,113    (7,968,113)   - 
                
Cost of revenues               
- Brokerage services   (1,261,016)   1,261,016    - 
- Property Management   (2,061,262)   2,061,262    - 
- Emerging and other services  (1,420,692)  1,420,692   - 
Total cost of revenues   (4,742,970)   4,742,970    - 
                
- Brokerage services   1,598,707    (1,598,707)   - 
- Property Management   1,000,375    (1,000,375)   - 
- Emerging and other services   626,061    (626,061)   - 
Gross profit   3,225,143    (3,225,143)   - 
                
Operating expenses               
Technology and development expenses   (926,402)   926,402    - 
Selling and marketing expenses   (1,387,728)   1,387,728    - 
General and administrative expenses   (4,119,013)   3,335,647    (783,366)
Total operating expenses   (6,433,143)   5,649,777    (783,366)
                
Loss from operations   (3,208,000)   (2,424,634)   (783,366)
                
Other income (expense):               
Stock Based Compensation   (68,357)   68,357    - 
Interest income   55,668    (55,668)   - 
Interest expense   (28,194)   28,194    - 
Government grants   49,857    (49,857)   - 
Foreign exchange (loss) gain   (32,333)   32,333    - 
Other income, net   38,361    (38,361)   - 
Total other income, net   15,002    (15,002)   - 
                
LOSS BEFORE INCOME TAXES   (3,192,998)   (2,409,632)   (783,366)
Income tax expense   -    -    - 
                
Net loss from continuing operations   (3,192,998)   (2,409,632)   (783,366)
Net loss from discontinued operations, net of taxes   -    2,409,632    (2,409,632)
NET LOSS   (3,192,998)   -    (3,192,998)
                
Less: Net loss attributable to non-controlling interest  (19,619)  19,619   - 
Net loss attributable to OHMYHOMELTD   (3,173,379)          
Continuing operations   (3,173,379)   (2,390,013)   (783,366)
Discontinued operations   -    2,390,013    (2,390,013)
                
NET LOSS   (3,192,998)   (2,409,632)   (783,366)
OTHER COMPREHENSIVE INCOME/(LOSS)               
Foreign currency translation adjustment   95,531    95,531    - 
TOTAL COMPREHENSIVE LOSS   (3,097,467)   (2,314,101)   (783,366)
Less: Comprehensive loss attributable to non-controlling interests   (19,619)   (19,619)   - 
COMPREHENSIVE LOSS ATTRIBUTABLE TO OHMYHOME LIMITED   (3,077,848)   (2,294,482)   (783,366)
Continuing operations   (3,077,848)   (2,294,482)   (783,366)
Discontinued operations   -    2,294,482    (2,294,482)
                
Weighted Average Number of Shares               
Basic   2,250,337    2,250,337    2,250,337 
Diluted   2,372,962    2,372,962    2,372,962 
                
LOSS PER SHARE – BASIC               
Continuing operations   -1.37    -1.02    -0.35 
Discontinued operations   -    1.02    -1.02 
Total   -1.37    -    -1.37 
                
LOSS PER SHARE – DILUTED               
Continuing operations   -1.30    -0.97    -0.33 
Discontinued operations   -    0.97    -0.97 
Total   -1.30    -    -1.30 

 

4

 

 

OHMYHOME LIMITED

UNAUDITED CONDENSED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS AND

COMPREHENSIVE LOSS

 

   For the year ended December 31, 2023 
   Historical   Pro Forma Adjustment(b)   Pro-Forma 
   USD   USD   USD 
Operating revenues            
- Brokerage services            
Independent Third Parties   2,127,590    (2,127,590)   - 
Related Parties   8,338    (8,338)   - 
    2,135,928    (2,135,928)   - 
- Property Management               
Independent Third Parties   641,799    (641,799)   - 
Related Parties   -    -    - 
    641,799    (641,799)   - 
- Emerging and other services               
Independent Third Parties   627,991    (627,991)   - 
Related Parties   387,575    (387,575)   - 
    1,015,566    (1,015,566)   - 
                
Total operating revenues   3,793,293    (3,793,293)   - 
                
Cost of revenues               
- Brokerage services   (1,241,847)   1,241,847    - 
- Property Management   (441,584)   441,584    - 
- Emerging and other services   (806,405)   806,405    - 
Total cost of revenues   (2,489,836)   2,489,836    - 
                
- Brokerage services   894,082    (894,082)   - 
- Property Management   200,215    (200,215)   - 
- Emerging and other services   209,160    (209,160)   - 
Gross profit   1,303,457    (1,303,457)   - 
                
Operating expenses               
Technology and development expenses   (989,096)   989,096    - 
Selling and marketing expenses   (1,362,111)   1,362,111    - 
General and administrative expenses   (3,002,074)   2,441,514    (560,560)
Total operating expenses   (5,353,281)   4,792,721    (560,560)
                
Loss from operations   (4,049,824)   (3,489,264)   (560,560)
                
Other income (expense):               
Stock-based compensation   (407,607)   407,607    - 
Interest income   80,363    (80,363)   - 
Interest expense   (24,025)   24,025    - 
Government grants   19,532    (19,532)   - 
Foreign exchange (loss) income   200,384    (200,384)   - 
Other income, net   -    -    - 
Total other income, net   (131,353)   131,353      
                
LOSS BEFORE INCOME TAXES   (4,181,177)   (3,620,617)   (560,560)
Income tax expense   -    -    - 
                
Net loss from continuing operations   (4,181,177)   (3,620,617)   (560,560)
Net loss from discontinued operations, net of taxes   -    3,620,617    (3,620,617)
NET LOSS   (4,181,177)   -    (4,181,177)
                
Less: Net loss attributable to non-controlling interest   (35,241)   35,241    - 
Net loss attributable to OHMYHOMELTD   (4,145,936)   -    - 
Continuing operations   (4,145,936)   (3,585,376)   (560,560)
Discontinued operations   -    3,585,376    (3,585,376)
                
NET LOSS   (4,181,177)   (3,620,617)   (560,560)
OTHER COMPREHENSIVE INCOME/(LOSS)               
Foreign currency translation adjustment   (53,249)   (53,249)   - 
TOTAL COMPREHENSIVE LOSS   (4,234,426)   (3,673,866)   (560,560)
Less: Comprehensive loss attributable to non-controlling interests   (35,241)   (35,241)   - 
COMPREHENSIVE LOSS ATTRIBUTABLE TO OHMYHOME LIMITED   (4,199,185)   (3,638,625)   (560,560)
Continuing operations   (4,199,185)   (3,638,625)   (560,560)
Discontinued operations        3,638,625    (3,638,625)
Weighted Average Number of Shares               
Basic   17,860,622    17,860,622    17,860,622 
Diluted   18,461,340    18,461,340    18,461,340 
LOSS PER SHARE – BASIC               
Continuing operations   -0.23    -0.20    -0.03 
Discontinued operations   -    0.20    -0.20 
Total   -0.23    -    -0.23 
                
LOSS PER SHARE – DILUTED               
Continuing operations   -0.23    -0.20    -0.03 
Discontinued operations   -    0.20    -0.20 
Total   -0.23    -    -0.23 

 

5

 

 

NOTES TO UNAUDITED AND UNREVIEWED PRO FORMA CONSOLIDATED

FINANCIAL STATEMENTS

 

The pro forma adjustments are based on preliminary estimates and assumptions by management that may be subject to change. The following adjustments have been reflected in the unaudited condensed pro forma consolidated financial information:

 

(a)Adjustment to reclassify the assets and liabilities attributable to the discontinued business as of December 31, 2025.

 

(b)Adjustment to reclassify the results of operations related to the discontinued business for the years ended December 31, 2025, 2024 and 2023, respectively.

 

6