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NOTE 1 – ORGANIZATION AND BUSINESS BACKGROUND Guochun International Inc. (the “Company” or “Guochun”) was incorporated in the State of Nevada on August 2, 2018. To June 27, 2022, the Company was developing a messenger application. It was being designed to provide a chance to alter the speaker’s voice while talking with other people and full functionality of similar messaging apps. The Company intended to develop and publish mobile applications on the iOS, Google Play, Amazon and Ethereum platforms. Guochun International Inc. intended to generate revenues through the sale of branded advertisements and via consumer transactions, including in-app purchases. The management of the Company planned to distribute the application all over the world using various platforms. On June 27, 2022, Gediminas Knyzelis, the Company’s former sole officer and director and majority stockholder, sold 3,000,000 shares of Company common stock (representing 77.5% of the 3,870,600 shares of common stock issued and outstanding at June 27, 2022) to ZHOU XUAN. In connection therewith, Gediminas Knyzelis resigned as officer and director of the Company and ZHOU XUAN consented to act as the Company’s chief executive officer, chief financial officer, and director. Also, Gediminas Knyzelis agreed to waive the $76,535 amount due to him at June 27, 2022 and the Company agreed to assign the software acquired by the Company on March 17, 2022 to Gediminas Knyzelis. As a result of the ownership and management changes described above, the Company ceased its former business plans and is now keep searching for business opportunities to acquire.

NOTE 2 - GOING CONCERN The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. As of June 30, 2026, the Company had cash of $0 and negative working capital of $112,834. For the six months ended June 30, 2026, the Company had no revenues and incurred a net loss of $20,826. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. There is no assurance that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

112834

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The results for the six months ended June 30, 2026 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2025, filed with the Securities and Exchange Commission on April 24, 2026. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) are necessary to present fairly the financial position, results of operations, and cash flows on June 30, 2026 and for the related periods presented. Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are expressed in US dollars. Fair Value of Financial Instruments The Company’s financial instruments consist of prepayment, accrued liabilities, amount due to the non-related party and amount due to the sole officer and director. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. F-5 GUOCHUN INTERNATIONAL INC. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026 AND 2025 (Currency expressed in United States Dollars (“US$”)) (Unaudited) Related Party Transaction A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Revenue Recognition The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps: <table cellpadding="0" cellspacing="4" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr> <td style="width: 25px; text-align: justify"> </td> <td style="vertical-align: top; width: 25px; text-align: justify">1.</td> <td style="vertical-align: top; text-align: justify">Identify the contract(s) with a customer;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">2.</td> <td style="vertical-align: top; text-align: justify">Identify the performance obligations in the contract;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">3.</td> <td style="vertical-align: top; text-align: justify">Determine the transaction price;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">4.</td> <td style="vertical-align: top; text-align: justify">Allocate the transaction price to the performance obligations in the contract; and</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">5.</td> <td style="vertical-align: top; text-align: justify">Recognize revenue when (or as) the entity satisfies a performance obligation.</td></tr> </table> The Company has not recognized any operating revenues during the six months ended June 30, 2026 and 2025, respectively. Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the 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 that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented. Recent Accounting Pronouncements Certain accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and therefore have not yet been adopted by the Company. The impact on the Company`s financial position and results of operations from adoption of these standards is not expected to be material.

Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are expressed in US dollars.

Fair Value of Financial Instruments The Company’s financial instruments consist of prepayment, accrued liabilities, amount due to the non-related party and amount due to the sole officer and director. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization.

Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Foreign Currency The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. F-5 GUOCHUN INTERNATIONAL INC. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026 AND 2025 (Currency expressed in United States Dollars (“US$”)) (Unaudited)

Related Party Transaction A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Revenue Recognition The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps: <table cellpadding="0" cellspacing="4" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr> <td style="width: 25px; text-align: justify"> </td> <td style="vertical-align: top; width: 25px; text-align: justify">1.</td> <td style="vertical-align: top; text-align: justify">Identify the contract(s) with a customer;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">2.</td> <td style="vertical-align: top; text-align: justify">Identify the performance obligations in the contract;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">3.</td> <td style="vertical-align: top; text-align: justify">Determine the transaction price;</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">4.</td> <td style="vertical-align: top; text-align: justify">Allocate the transaction price to the performance obligations in the contract; and</td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: top; text-align: justify">5.</td> <td style="vertical-align: top; text-align: justify">Recognize revenue when (or as) the entity satisfies a performance obligation.</td></tr> </table> The Company has not recognized any operating revenues during the six months ended June 30, 2026 and 2025, respectively.

Income Taxes The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the 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 that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Net Income (Loss) per Common Share Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the periods presented.

Recent Accounting Pronouncements

NOTE 4 - STOCKHOLDERS’ EQUITY There were 3,870,600 shares of common stock issued and outstanding as of June 30, 2026 and December 31, 2025, respectively.

3870600

NOTE 5 - SUBSEQUENT EVENTS