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NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES Wenyuan Group Corp. (the “Company”) was originally incorporated as Expertelligence, Inc in the State of California on March 31, 1980 and reincorporated in the State of Nevada on November 17, 2005. On January 23, 2017 the Company amended its Articles of Incorporation (“Charter Amendment”) to affect its name change of Longwen Group Corp with trading symbol of “LWLW”. 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 Group 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_zurw9WUeInT8">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_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20220223__20220223__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zapiXNDaqy44">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_zYA3cAGSJY98">993 goodwill upon consummated the acquisition. On February 27, 2024, Hangzhou Longwen Enterprise Management Co., Ltd changed its name to Hangzhou Wenyuan Enterprise Management Co., Ltd. through Hangzhou Market Supervision and Administration Bureau in China. 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_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20221011__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--HangzhouWenyuanMember_zS6Lt2a68lsc" 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_zX0wY3dxvPdb" 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_z68cIz9Lgld6" 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 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_zaH7h1pklV7a" 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 SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

1000

993

1000

141

139

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying unaudited condensed 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 unaudited condensed consolidated financial statements presented herein have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and in accordance with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, considered necessary for a fair statement of the financial statements have been included. Operating results for the six months ended June 30, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026. Use of Estimates The preparation of the Company’s condensed 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. Foreign Currency Transactions The Company’s condensed consolidated financial statements are presented in U.S. dollars ($), which is the Company’s reporting and functional currency. The functional currencies of the Company’s subsidiaries including Hangzhou Wenyuan, HWAC and HWF, are 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. 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. 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font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260630_zNNawuWVlSs6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_zv59OqW7UgFi" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Average Rate for the three months ended June 30,</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Average Rate for the six months ended June 30,</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr id="xdx_408_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zazGApBArH3a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">China yuan (RMB)</td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.8044 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">7.2324 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">6.8639 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">7.2527 </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zBXFnLzNKkwh" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">United States dollar ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zHHMG7JUW9I" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency average exchange rate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</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-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260630_zRDs0zm2ExVg" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_z8vm46tYoy1a" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Exchange Rate at</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zVS75c23v3H4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">China yuan (RMB)</td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.7855 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.8990 </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zYWPeGyiKDPk" style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">United States dollar ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zCG8c7oE8k8" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency exchange rate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td></tr> </table> Inventories Inventories consist of finished products and are stated at the lower of cost or net realizable value. Cost is calculated by applying the weighted average cost method. The Company regularly reviews inventory quantities on hand and writes down to its net realizable value any inventory that it believes to be impaired. Management considers forecast demand in relation to the inventory on hand, competitiveness of product offerings, market conditions and product life cycles when determining excess and obsolescence and net realizable value adjustments. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases. WENYUAN GROUP CORP. AND SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 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. 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. Nonmonetary Exchange The Company accounts for nonmonetary exchanges in accordance with ASC 845, Nonmonetary Transactions. A nonmonetary exchange is recognized when the transaction has commercial substance and the fair value of the assets exchanged can be reliably measured. The Company measures the exchanged assets at fair value, with any resulting gain or loss recognized in earnings. If the transaction lacks commercial substance or fair value is not determinable, the asset received is recorded at the carrying amount of the asset surrendered. Gains or losses are not recognized in such cases. The Company evaluates each transaction individually to determine the appropriate accounting treatment. 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. 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. 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 condensed 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 SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Related Parties The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. 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> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</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> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.</td></tr> </table> As of June 30, 2026 and December 31, 2025, 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 value of the Company’s cash, shareholder loans and accounts payable and accrued liabilities approximates the fair value due to the short-term maturity. 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 three and six months ended June 30, 2026 and 2025, 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. The Company determines that selling, general and administrative expenses (“SG&A”) are the significant segment expenses. SG&A expenses for the three months ended June 30, 2026 and 2025 were $34,849 and $68,389, respectively. SG&A expenses for the six months ended June 30, 2026 and 2025 were $80,265 and $134,377, 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 condensed 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 condensed 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 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 condensed 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 SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Principles of Consolidation The accompanying unaudited condensed 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 unaudited condensed consolidated financial statements presented herein have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and in accordance with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and notes required by GAAP for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, considered necessary for a fair statement of the financial statements have been included. Operating results for the six months ended June 30, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

Use of Estimates The preparation of the Company’s condensed 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.

Foreign Currency Transactions The Company’s condensed consolidated financial statements are presented in U.S. dollars ($), which is the Company’s reporting and functional currency. The functional currencies of the Company’s subsidiaries including Hangzhou Wenyuan, HWAC and HWF, are 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. 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: <p id="xdx_89B_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_z6cTmFC6bXEk" style="font: 10pt Times New Roman, Times, Serif; 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-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260401__20260630_ztVxtq5kYO9e" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20250630_zh4ieXh8cCke" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260630_zNNawuWVlSs6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_zv59OqW7UgFi" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Average Rate for the three months ended June 30,</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Average Rate for the six months ended June 30,</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr id="xdx_408_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zazGApBArH3a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">China yuan (RMB)</td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.8044 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">7.2324 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">6.8639 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">7.2527 </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zBXFnLzNKkwh" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">United States dollar ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zHHMG7JUW9I" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency average exchange rate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</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-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260630_zRDs0zm2ExVg" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_z8vm46tYoy1a" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Exchange Rate at</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zVS75c23v3H4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">China yuan (RMB)</td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.7855 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.8990 </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zYWPeGyiKDPk" style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">United States dollar ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zCG8c7oE8k8" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency exchange rate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td></tr> </table>

<p id="xdx_89B_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_z6cTmFC6bXEk" style="font: 10pt Times New Roman, Times, Serif; 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-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260401__20260630_ztVxtq5kYO9e" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20250630_zh4ieXh8cCke" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260630_zNNawuWVlSs6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_zv59OqW7UgFi" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Average Rate for the three months ended June 30,</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Average Rate for the six months ended June 30,</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr id="xdx_408_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zazGApBArH3a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">China yuan (RMB)</td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.8044 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">7.2324 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">6.8639 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right">7.2527 </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zBXFnLzNKkwh" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">United States dollar ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ForeignCurrencyExchangeRateTranslation_hus-gaap--TypeOfArrangementAxis__custom--AverageExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zHHMG7JUW9I" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign currency average exchange rate</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</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-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260630_zRDs0zm2ExVg" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_z8vm46tYoy1a" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">Exchange Rate at</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-style: italic"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: italic; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-style: italic"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--ChinaYuanRMBMember_zVS75c23v3H4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">China yuan (RMB)</td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.7855 </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">RMB</td><td style="text-align: right"> 6.8990 </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zYWPeGyiKDPk" style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">United States dollar ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1.0000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hus-gaap--TypeOfArrangementAxis__custom--ExchangeRateMember__us-gaap--AwardTypeAxis__custom--UnitedStatesDollarMember_zCG8c7oE8k8" 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">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.0000</td><td style="text-align: left"> </td></tr> </table>

6.8044 7.2324 6.8639 7.2527 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000

6.7855

6.8990

1.0000

Inventories Inventories consist of finished products and are stated at the lower of cost or net realizable value. Cost is calculated by applying the weighted average cost method. The Company regularly reviews inventory quantities on hand and writes down to its net realizable value any inventory that it believes to be impaired. Management considers forecast demand in relation to the inventory on hand, competitiveness of product offerings, market conditions and product life cycles when determining excess and obsolescence and net realizable value adjustments. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases. WENYUAN GROUP CORP. AND SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

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.

P3Y

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.

Nonmonetary Exchange The Company accounts for nonmonetary exchanges in accordance with ASC 845, Nonmonetary Transactions. A nonmonetary exchange is recognized when the transaction has commercial substance and the fair value of the assets exchanged can be reliably measured. The Company measures the exchanged assets at fair value, with any resulting gain or loss recognized in earnings. If the transaction lacks commercial substance or fair value is not determinable, the asset received is recorded at the carrying amount of the asset surrendered. Gains or losses are not recognized in such cases. The Company evaluates each transaction individually to determine the appropriate accounting treatment.

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.

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.

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 condensed 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 SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

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

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> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</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> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.</td></tr> </table> As of June 30, 2026 and December 31, 2025, 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 value of the Company’s cash, shareholder loans and accounts payable and accrued liabilities approximates the fair value due to the short-term maturity.

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 three and six months ended June 30, 2026 and 2025, 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. The Company determines that selling, general and administrative expenses (“SG&A”) are the significant segment expenses. SG&A expenses for the three months ended June 30, 2026 and 2025 were $34,849 and $68,389, respectively. SG&A expenses for the six months ended June 30, 2026 and 2025 were $80,265 and $134,377, 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.

34849

68389

80265

134377

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 condensed 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 condensed 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 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 condensed 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 condensed 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 six months ended June 30, 2026, the Company incurred a net loss of $116,090. The Company had an accumulated deficit of $21,980,924 as of June 30, 2026. 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 and achieve business 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 financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-116090

-21980924

NOTE 4 – PROPERTY AND EQUIPMENT, NET As of June 30, 2026 and December 31, 2025, 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_492_20260630_zlK4FvoOmY9k" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zT3PDfdVv6D1" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</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_zX90XOBvYNr9" 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">$</td><td style="width: 16%; text-align: right">37,592</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,995</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--Land_iI_maPPAENzNJk_zAn78CAzoz1l" 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"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,576</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzNJk_zXizx5vsmLSi" 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">(19,357</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,902</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--LessWriteoffForLitigation_iNI_di_msPPAENzNJk_zz4VnEIi5Fh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: write-off for litigation</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">(235,268</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--LessImpairmentOfPropertyAndEquipment_iNI_di_msPPAENzNJk_z0e9X8Wxcu5d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: impairment</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">(6,398</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">(6,207</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzNJk_zPwk3RuEeV5i" 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">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">11,837</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">15,194</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 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 and 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 and therefore, wrote off the office suite. Depreciation expenses were $3,423 and $8,823 for the six months ended June 30, 2026 and 2025, respectively. For the three months ended June 30, 2026 and 2025, the depreciation expenses were $1,533 and $4,227, respectively. The difference with the change in accumulated depreciation was due to exchange difference. WENYUAN GROUP CORP. AND SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

As of June 30, 2026 and December 31, 2025, 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_492_20260630_zlK4FvoOmY9k" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zT3PDfdVv6D1" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</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_zX90XOBvYNr9" 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">$</td><td style="width: 16%; text-align: right">37,592</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">36,995</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--Land_iI_maPPAENzNJk_zAn78CAzoz1l" 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"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,576</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzNJk_zXizx5vsmLSi" 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">(19,357</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,902</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--LessWriteoffForLitigation_iNI_di_msPPAENzNJk_zz4VnEIi5Fh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less: write-off for litigation</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">(235,268</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--LessImpairmentOfPropertyAndEquipment_iNI_di_msPPAENzNJk_z0e9X8Wxcu5d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: impairment</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">(6,398</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">(6,207</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzNJk_zPwk3RuEeV5i" 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">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">11,837</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td><td style="font-style: italic; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: italic; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-style: italic; text-align: right">15,194</td><td style="padding-bottom: 1pt; font-style: italic; text-align: left"> </td></tr> </table>

37592

36995

267576

19357

47902

235268 6398 6207

11837

15194

2651780

271673 1900000 264071

3423

8823

1533

4227

NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES As of June 30, 2026 and December 31, 2025, accounts payable and accrued liabilities consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED 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 style="padding-bottom: 1pt; font-size: 12pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zfEHtwJMhpp6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zB0HystQcGg9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_maAPAALzpTq_zxjhQhiOQ6P7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Account payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">33,537</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,334</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedPayrollTaxesCurrentAndNoncurrent_iI_maAPAALzpTq_zn0bBypgmFBl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll and welfare payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,968</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherAccruedLiabilitiesCurrentAndNoncurrent_iI_maAPAALzpTq_zqBGF599Zbue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payable and Accrued taxes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iTI_mtAPAALzpTq_zWsoZUH3llT9" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">121,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">74,754</td><td style="text-align: left"> </td></tr> </table>

As of June 30, 2026 and December 31, 2025, accounts payable and accrued liabilities consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED 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 style="padding-bottom: 1pt; font-size: 12pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_zfEHtwJMhpp6" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zB0HystQcGg9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_maAPAALzpTq_zxjhQhiOQ6P7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Account payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">33,537</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,334</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccruedPayrollTaxesCurrentAndNoncurrent_iI_maAPAALzpTq_zn0bBypgmFBl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll and welfare payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,968</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherAccruedLiabilitiesCurrentAndNoncurrent_iI_maAPAALzpTq_zqBGF599Zbue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payable and Accrued taxes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iTI_mtAPAALzpTq_zWsoZUH3llT9" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">121,577</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">74,754</td><td style="text-align: left"> </td></tr> </table>

33537

3334

78955

52968

9085

18452

121577

74754

NOTE 6 – STOCKHOLDERS’ EQUITY Common Stocks As of June 30, 2026 and December 31, 2025, the Company had 82,610,375 and 82,610,375 shares of common stock issued and outstanding, respectively. 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_zHPdzkvtQIp7" 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. As of June 30, 2026 and December 31, 2025, the Company’s common shares issuable under the 2022 Equity Incentive Plan totaled <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember_zZTWSAxpkn5i" title="Number of common shares issuable">51,020 and <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20251231__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoEquityIncentivePlanMember_zh25qJHmyY4d" title="Number of common shares issuable">51,020, respectively. 2023 Equity Incentive Plan As of June 30, 2026, 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_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zTZjgSGyjfre" title="Number of common shares issuable">5,000,000 and <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20251231__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zXK8k90WF5r8" title="Number of common shares issuable">5,000,000, respectively. A summary of equity incentive activities is as follows: 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="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares</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">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; padding-left: 0.25pt">Issued and vested as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iS_c20260101__20260630_zEyT7ny6jrPf" style="width: 16%; text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">8,780,000</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_980_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iS_c20260101__20260630_zlioJvqkuD15" style="width: 16%; text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Begining Balance">0.15</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.25pt">Granted and vested</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedGrantedAndVested_c20260101__20260630_zM9nXbPfoLek" 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_987_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedAndVestedWeightedAverageGrantDateFairValue_c20260101__20260630_zqg6UxGzqHe1" 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: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 0.25pt">Issued and vested as of June 30, 2026 and 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_98A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iE_c20260101__20260630_zZ2bLX2JqpY1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Issued and Vested Ending 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_98A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iE_c20260101__20260630_zD34crN8v0Xh" 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> Deposits Received As of June 30, 2026, the Company received $38,317 as deposits for a proposed common stock issuance. The transaction remains subject to definitive agreements and closing conditions, and ultimate issuance is uncertain. Pending completion or termination, these funds are recorded in Deposits Received and are refundable if the transaction is not consummated. WENYUAN GROUP CORP. AND SUBSIDIARIES NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

82610375

10000000

51020

5000000

A summary of equity incentive activities is as follows: 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="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares</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">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; padding-left: 0.25pt">Issued and vested as of January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iS_c20260101__20260630_zEyT7ny6jrPf" style="width: 16%; text-align: right" title="Number of Shares, Issued and Vested Beginning Balance">8,780,000</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_980_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iS_c20260101__20260630_zlioJvqkuD15" style="width: 16%; text-align: right" title="Weighted Average Grant Date Fair Value, Issued and Vested Begining Balance">0.15</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.25pt">Granted and vested</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedGrantedAndVested_c20260101__20260630_zM9nXbPfoLek" 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_987_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedAndVestedWeightedAverageGrantDateFairValue_c20260101__20260630_zqg6UxGzqHe1" 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: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 0.25pt">Issued and vested as of June 30, 2026 and 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_98A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedNumberOfShares_iE_c20260101__20260630_zZ2bLX2JqpY1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of Shares, Issued and Vested Ending 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_98A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsIssuedAndVestedWeightedAverageGrantDateFairValue_iE_c20260101__20260630_zD34crN8v0Xh" 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> 8780000 0.15 1168980 0.30 9948980 0.17 38317

NOTE 7 – RELATED PARTY TRANSACTIONS From time to time, the Company borrows from the President of the Company and his wife for its normal business operations. The borrowing bear is unsecured, non-interest-bearing and due on demand. As of December 31, 2025, the total loans payable to these related parties were $8,465. During the six months ended June 30, 2026 and 2025, the advances from these two related parties were $<span id="xdx_901_eus-gaap--ProceedsFromRelatedPartyDebt_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zyt2PZMormM7" title="Advance from related party">6,169 and $<span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zLLt9aEd0Pg6" title="Advance from related party">50,968, respectively. The total repayments to these two related parties were $<span id="xdx_902_eus-gaap--RepaymentsOfRelatedPartyDebt_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z0lvMTqCuuT3" title="Repayment of related party">6,818 and $<span id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zGqhP0FX6jUg" title="Repayment of related party">31,205, respectively, for the six months ended June 30, 2026 and 2025. As of June 30, 2026, the balance of the loan due to our President was $9,082, with a difference of $118 due to the fluctuation of foreign exchange. During the six months ended June 30, 2026 and 2025, the Company recognized employee compensation expenses of $26,096 and $25,150, respectively, to the related parties including the President, his wife and daughter. During the three months ended June 30, 2026 and 2025, the Company recognized employee compensation expenses of $13,287 and $12,612. As of June 30, 2026 and December 31, 2025, the compensation payable to these related parties totaled $61,804 and $40,432, respectively, 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 June 30, 2026 and December 31, 2025, the amount payable to HZWY totaled $<span id="xdx_906_eus-gaap--RelatedPartyDepositLiabilities_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouLongwenCultureMediaLtdMember_zNgpZQ6olOPj" title="Amount payable">2,672 and $<span id="xdx_90B_eus-gaap--RelatedPartyDepositLiabilities_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangzhouLongwenCultureMediaLtdMember_zRncoDEFvyna" title="Amount payable">2,618, respectively, which was included in accounts payable and accrued liabilities on the consolidated balance sheet. During the year ended December 31, 2025, the Company had offline product sales from related parties totaling $24,627. As of December 31, 2025, the accounts receivable from related parties was $28,597. The amount was unsecured, non-interest-bearing and due on demand. As of June 30, 2026, the amount was paid in full.

8465

6169

50968

6818

31205

9082

118

26096

25150

13287

12612

61804

40432

40373

2672

2618

24627

28597

NOTE 8 – CONTINGENCY On September 28, 2022, the Company consummated an office suite purchase agreement with a third party (the “Seller”). Pursuant to the agreement, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220928__20220928__srt--TitleOfIndividualAxis__custom--ThirdPartyMember_z5TpLeZa7qIi" 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 Seller 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 Seller. On October 22, 2024, The Shangcheng District People’s Court of Hangzhou City, Zhejiang Province, China, 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 Seller is jointly liable for repayment. After the company’s management team evaluated the situation and considering the possible outcome of the lawsuit, the Company recognized a reserve for litigation loss of $264,071 since the management believe it’s probable. During the year ended December 31, 2025, the Company loss control over the office suite due to the enforced legal auction to settle this litigation liability. As of December 31, 2025, the amount was no longer owed.

2651780

264071 1900000 264071 1900000 264071

NOTE 9 – SUBSEQUENT EVENTS 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.