展示基礎 合併原則

隨附的合併基本報表是根據美國通用會計準則（「U.S. GAAP」）編制的，包括所有子公司的資產、負債、收入、費用和現金流。 所有重要的公司之間的交易和餘額在合併時被消除。

管理層認爲，未經審計的臨時簡明基本報表反映了所有正常經常性性質的調整，這些調整對於公正地展示所呈現的臨時期間的結果是必要的。然而，這些基本報表中包含的經營業績結果可能不一定能夠反映年度結果。

該 公司在編制季度和年度基本報表時使用相同的會計政策。根據美國公認會計原則(「U.S. GAAP」)，某些通常包含在年度基本報表中的信息和腳註披露已被簡化或省略。這些未經審計的簡化基本報表應與公司在2024年3月31日結束的年度報告(Form 10-k)中包含的經審計的基本報表及其附註一起閱讀，該報告已於2024年5月16日提交給證券交易委員會(「SEC」)。

估算的使用

附帶的基本報表是根據美國公認會計原則（「GAAP」）以及證券交易委員會（「SEC」）的規則和法規編制的。

公司的基本報表的編制遵循公認會計原則（GAAP），要求管理層進行估計、判斷和假設，這些都會影響基本報表及其附註中報告的金額。實際結果可能與這些估計和假設存在差異。

功能貨幣 和呈現貨幣

公司的功能貨幣是公司運營的主要經濟環境的貨幣，即人民幣（「RMB」）。人民幣不能自由兌換爲美元，並且可能受到中國貨幣限制，包括其子公司或可變利益實體向公司分配的分紅派息或留存收益。

交易所 以除實體功能貨幣之外的其他貨幣進行的交易，按交易發生日期的匯率記錄。 在每個報告期末，按外幣計量的貨幣項目按期末匯率進行換算。 在結算貨幣項目和期末換算貨幣項目時產生的匯率差額 被納入該期的損益表中。

爲了呈現這些基本報表，本公司的資產和負債按資產負債表日的匯率以美元表示，股東權益賬戶按歷史匯率翻譯，收入和費用項目按期間的加權平均匯率翻譯。 resulting translation adjustments 在股東權益（赤字）部分的資產負債表中的累計其他綜合收益（損失）項下報告。

現金 及現金等價物

現金 及現金等價物包括銀行現金、銀行存款以及在 發起日時到期在三個月內的高流動性投資。

應收賬款，淨額

公司將應收賬款以可變現淨值入賬，淨值爲賬面金額減去壞賬準備。壞賬準備是公司對可能發生的信用損失的最佳估計，基於公司現有的應收賬款。公司根據賬齡數據、歷史收款經驗、客戶特定情況以及經濟條件來確定壞賬準備。在經過所有收款手段無效後，會計餘額會計入壞賬準備，並且潛在的收回可能性被認爲極小。

預付款 給供應商

公司偶爾向供應商預付款，以確保未來貨物或服務的交付。這些預付款在資產負債表上記作資產，並在相關貨物收到時確認爲庫存，或在相關服務收到時確認爲費用。這些預付款主要與採購要銷售的庫存商品有關。

公司定期審查對供應商的預付款項的可回收性，並在必要時設立潛在損失的準備金。

資產 和設備

物業和設備以成本減去累計折舊後的淨值計入。改善相關資產功能或延長其使用壽命的支出會被資本化。當物業和設備被註銷或以其他方式處置時，相關的收益或損失會計入營業收入。租賃改善採用直線法在剩餘租賃期和資產估計使用壽命中的較短者上折舊。

長期資產的減值

公司已採用會計準則彙編子主題360-10，物業、廠房和設備（「ASC 360-10」）。ASC 360-10要求公司對持有和使用的長期資產以及某些可識別的無形資產進行減值評估，具體是在事件或環境變化表明資產的賬面價值可能不可收回時進行。公司每年或在事件和環境變化的情況下更加頻繁地評估其長期資產的減值。與可收回性相關的事件可能包括業務狀況顯著不利變化、持續虧損或預計無法在較長時間內實現盈虧平衡的經營結果。公司根據預測的未折現現金流量評估長期資產的可收回性。如果顯示出減值跡象，將根據資產使用和最終處置所產生的未來折現現金流量的估計調整無形資產的賬面價值。ASC 360-10還要求處置的資產按賬面價值與減去出售成本後的公允價值之間的較低者報告。

有 無 截至2024年9月30日及2023年上半年的物業和設備的減值損失。

客戶 前進

公司在收到客戶預付款而未轉移商品時，將其記錄爲負債。這些預付款在滿足與之相關的履約義務時被確認作爲營業收入。這些預付款與客戶下訂單的商品預付款相關。

租賃

公司採用了FASB會計標準彙編，第842主題，租賃（"ASC 842"），使用了修訂的追溯法，選擇了實用簡化方法，這允許公司在2019年1月1日標準採納之前不重述其比較期。

新的租賃標準要求在資產負債表上確認租賃作爲使用權（「ROU」）資產和租賃負債。 ROU資產代表公司在租賃期內使用基礎資產的權利，而租賃負債則代表公司因租賃而產生的租賃支付義務。營運租賃的ROU資產和營運租賃負債是基於租約開始日期的租賃期內的現值和未來最低租金支付進行確認的。公司用於判斷租賃負債的未來最低基於支付包括最低租金支付。由於大多數公司的租賃不提供隱含利率，故公司在判斷租賃支付的現值時使用基於開始日期可用信息的估算增量借款利率。公司沒有在資產負債表上確認任何 租期初始爲12個月或更短的租賃。

經營性 租賃成本在租賃期限內按直線法確認爲單一租賃成本。共同區域的 維護、房地產稅和其他營業費用的變動租賃支付在基於的事實和情況發生變化的期間確認計入費用。

營業收入 確認

營業收入 在我們將承諾的商品或服務的控制權轉移給客戶時確認，以反映我們期望獲得的對這些商品或服務的相應考慮金額。公司通過以下步驟確定營業收入的確認：1）識別與客戶的合同；2）識別合同中的履約義務； 3）確定交易價格；4）將交易價格分配給合同中的履約義務；5）在我們滿足履約義務時確認營業收入。

在線 廣告

該 公司運營一個在線廣告平台，將廣告主與出版商連接，以展示數字廣告。

對於公司而言，營業收入的確認發生在以下事件發生時：當客戶下訂單、收到付款，以及廣告交付並可供最終用戶查看且沒有其他條款和條件。

商品銷售

公司通過一個移動應用程序（「應用」）向客戶銷售健康和美容產品。

對於公司，營業收入的確認發生在以下事件發生時：當客戶下訂單、收到付款，以及貨物被交付給或直接發運並被客戶接受時。根據歷史退貨率和經驗，預計的銷售退貨會進行適當的準備，這些退貨是微不足道的。公司可能在客戶付款後但在客戶接受貨物之前，記錄合同負債，例如客戶預付款。

在線平台技術事件支持和 維護服務

公司爲其在線平台提供技術事件；事件控制項壓力位和 維護服務，確保平台功能、持續可用性及對用戶數的技術支持。

技術支持和維護服務的營業收入在提供服務期間內按比例確認，或在服務完成時確認。計費頻率可能有所不同（例如，每週、每月、每季度或完成時），具體取決於合同條款。每個計費週期或完成的服務期間代表一個獨立的履約義務，營業收入在該期間服務完成並開具發票時確認。

提供這些服務的主要直接成本是工資和薪金，這些都包含在銷售、一般和管理費用中。在預先收到款項的情況下，它們會被記錄爲合同負債（遞延營業收入），直到服務交付爲止。

對於每個營業收入來源，公司是主要方，因爲它在將特定的商品或服務轉讓給客戶之前控制這些商品或服務。作爲主要方，公司主要負責履行合同義務，擁有確定價格的自由裁量權，並承擔存貨或服務提供的風險，直至完成，因此每個營業收入來源的收入都是以毛額基礎進行確認。

銷售， 一般和管理費用

銷售、一般及行政費用主要包括與銷售和市場活動、行政職能及某些開始控制項成本相關的費用。

銷售 費用包括但不限於銷售佣金、廣告費用、交通和處理費用，以及與交易展覽和推廣活動相關的費用。一般和管理費用包括不直接參與生產的員工的薪資和福利、租金、公用事業費用、辦公用品、法律及專業費用、其他間接費用以及某些啓動費用。

啓動成本 代表與新業務建立相關的費用，包括市場調研、產品開發， 以及初始市場營銷活動。

公司在發生這些費用時予以確認，並始終與所產生的收入相匹配。

所得稅

公司採用資產和負債法記錄所得稅費用，用於遞延所得稅。在這種方法下，遞延稅款是基於法律法規和適用的法定稅率，按每年年底的資產和負債的稅基與其財務報告金額之間的差異，確認未來年度的稅務後果。如果基於現有證據，更可能是不會實現，遞延稅資產將按估值準備金減少。

當稅務申報表提交時，部分立場在稅務機關的審查中可能會被維持，而其他立場則存在對所採取立場的合理性或最終可能維持的立場金額的不確定性。稅務立場的利益會在基本報表中確認，確認的時期是在所有可用證據的基礎上，管理層認爲在審查時該立場更有可能被維持，包括上訴或訴訟程序（如有）的解決。所採取的稅務立場不會與其他立場相抵消或合併。符合更有可能被認可的稅務立場，被測量爲在與適用稅務機關解決時，稅務利益的最大金額，且有超過50%的可能性被實現。與所採取的稅務立場相關的利益部分超過上述金額時，會在附帶的資產負債表中反映爲未確認稅務利益的負債，以及任何相關的利息和罰款，這些將在審查時支付給稅務機關。與未確認稅務利益相關的利息被歸類爲利息支出，罰款被歸類爲運營報表中的一般和行政費用。

每股收益

公司依據ASC第260主題《每股收益》計算基本和稀釋每股收益金額。基本每股收益是將可分配給普通股股東的凈利潤（虧損）除以報告期間普通股的加權平均股份數。稀釋每股收益反映如果期權和其他承諾行使或股權獎勵的歸屬導致發行普通股以共享公司收益時可能發生的稀釋。

截至2024年3月31日和2024年9月30日，公司沒有任何潛在的稀釋工具。

意外事件

Certain conditions may exist as of the date the financial statements are issued, which could result in a loss to the Company which will be resolved when one or more future events occur or fail to occur. The Company’s management assesses such contingent liabilities, and such assessment inherently involves judgment. In assessing loss contingencies arising from legal proceedings pending against the Company or unasserted claims that may rise from such proceedings, the Company’s management 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.

If the assessment of a contingency indicates it is probable a material loss will be incurred and the amount of the loss can be reasonably estimated, then the estimated loss is accrued in the Company’s financial statements. If the assessment indicates a material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed.

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:

The Company’s financial instruments consisted of cash, accounts receivables, accounts payable, contract liabilities and loan from shareholders. The estimated fair value of those balances approximates the carrying amount due to the short maturity of these instruments.

Credit Losses on Financial Instruments

The Company recognizes credit losses on financial instruments in accordance with Accounting Standards Codification (ASC) Topic 326, Financial Instruments – Credit Losses. The Company uses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial assets measured at amortized cost, as well as certain off-balance sheet credit exposures.

Under the CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment based on historical loss experience, current economic conditions, and reasonable and supportable forecasts. Changes in these factors could have a material impact on the estimated credit losses.

Income Taxes

The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred.

Recent Accounting Pronouncements

In March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation. This ASU clarifies how to determine whether profits interest and similar awards should be accounted for as share-based payment arrangements. The ASU is effective in reporting periods beginning after December 15, 2024, including interim periods within the fiscal year, on a prospective or retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated financial statements and disclosures.

In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures. This ASU requires annual and interim disclosure of significant segment expenses that are provided to the CODM as well as interim disclosures for all reportable segment’s profit or loss and assets. This guidance also requires disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources. This guidance is expected to improve financial reporting by providing additional information about a public company’s significant segment expenses and more timely and detailed segment information reporting throughout the fiscal period. The ASU is effective for the Company’s fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated financial statements and disclosures.

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. This ASU requires greater disaggregation of information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. This ASU applies to all entities subject to income taxes and is intended to help investors better understand an entity’s exposure to potential changes in jurisdictional tax legislation and assess income tax information that affects cash flow forecasts and capital allocation decisions. This ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU should be applied on a prospective basis although retrospective application is permitted. The Company is currently evaluating the impact that adoption of this accounting standard will have on its consolidated financial statements and disclosures.

There were other updates recently issued. The management does not believe that other than the disclosed above, accounting pronouncements the recently issued but not yet adopted will have a material impact on its financial position results of operations or cash flows.

Accounts receivables, net comprised of the following:

SCHEDULE OF ACCOUNTS RECEIVABLES

Property and equipment, net comprised of the following:

 SCHEDULE OF PROPERTY AND EQUIPMENT

The following table summarizes the taxable income (loss) before income taxes by jurisdiction:

 SCHEDULE OF TAXABLE INCOME (LOSS) BEFORE INCOME TAXES

The following table summarizes a reconciliation of income tax expense for operations, calculated at the statutory income tax rate to total income tax expense (benefit):

 SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE FOR OPERATIONS

The Company disaggregates its revenue by major revenue streams, as the Company believes this disaggregation best depicts how the nature, amount, timing and uncertainty of the revenue and cash flows are affected by economic factors.

 SCHEDULE OF DISAGGREGATION OF REVENUE