Company: NUVI
Filing Date: 2025-03-04
Form Type: 1-SA
Source: 0001410708-25-000001
Chunk: 24

Company: Emo Capital Corp.
Filing Date: 2025-03-04
Form: 1-SA
Chunk 24
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 approximately $380,249 and $254,912 for the periods ending July 31, 2024 and 2023, respectively. These amounts were calculated net of amounts that management has determined would not be deductible for tax purposes.

No tax benefit has been reported in the financial statements because after evaluating our own potential tax uncertainties, the Company has determined that there are no material uncertain tax positions that have a greater than 50% likelihood of reversal if the Company were to be audited. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% to the net loss before provision for income taxes for the following reasons: The Company is not obligated to pay State Incomk Taxes because it is a Nevada corporation. The Company does not currently have any tax returns open for examination.

NOTE 9 – SUBSEQUENT/MATERIAL EVENTS

The Company evaluated for subsequent events through the issuance date of the Company's financial statements and has determined no subsequent events have occurred.

| F-11 |

Table of contents

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of Regulation A, the issuer has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. (Exact name of issuer as specified in its charter).

Pursuant to the requirements of Regulation A, this Semiannual Report on Form 1-SA has been signed by the following persons in the capacities and on the dates indicated.

| By: /s/ J. Adam Guo                                                  | March 3, 2025 |
|:---------------------------------------------------------------------|:--------------|
| Name: J. Adam Guo                                                    |               |
| Title: Chief Executive Officer, Chief Financial Officer and Director 
 (Principal Executive Officer)                                        |               |
| By: /s/ Wei Zhou                                                     | March 3, 2025 |
| Name: Wei Zhou                                                       |               |
| Title: Director                                                      |               |
| By: /s/ Ming Du                                                      | March 3, 2025 |
| Name: Ming Du                                                        |               |
| Title: Director                                                      |               |
| By: /s/ Xiaojun Ren                                                  | March 3, 2025 |
| Name: Xioajun Ren                                                    |               |
| Title: Director                                                      |               |
| By: /s/ Ky Hoang                                                     | March 3, 2025 |
| Name: Ky Hoang                                                       |               |
| Title: Director                                                      |