Company: ACBM
Filing Date: 2025-07-24
Form Type: 10-K
Source: 0001640334-25-001300
Chunk: 508

Company: ACRO BIOMEDICAL CO., LTD.
Filing Date: 2025-07-24
Form: 10-K
Item: Item 9A
Chunk 508
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 or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ KCCW Accountancy Corp.    We have served as the Company’s auditor since 2025.Diamond Bar, CaliforniaJuly 24, 2025   

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ACRO BIOMEDICAL CO., LTD.

Balance Sheets

  December 31,  December 31,   2024  2023        ASSETS      Current Assets      Cash $476  $376 Prepaid expenses  -   1,250 Security deposit  4,600   - Total Current Assets  5,076   1,626          Operating lease right of use asset  26,898   52,233 Security deposit  -   4,600 TOTAL ASSETS $31,974  $58,459          LIABILITIES AND STOCKHOLDERS’ DEFICIT                 Current Liabilities        Accounts payable and accrued expenses $154,460  $154,444 Deferred revenue  20,000   20,000 Due to related parties  125,588   88,796 Operating lease liabilities - current  26,898   25