Company: ACBM
Filing Date: 2025-07-18
Form Type: 10-K
Source: 0001640334-25-001245
Chunk: 35

Company: ACRO BIOMEDICAL CO., LTD.
Filing Date: 2025-07-18
Form: 10-K
Item: Item 1
Chunk 35
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Director, chief executive officer and July 18, 2025Pao-Chi Chuchief financial officer (principal executive, financial and accounting officer)

 28Table of Contents

ACRO BIOMEDICAL CO., LTD.

Index to Financial Statements

 Page Reports of Independent Registered Public Accounting Firms (PCAOB ID 2851) F-2 Balance Sheets at December 31, 2023 and 2022 F-4 Statements of Operations for the years ended December 31, 2023 and 2022  F-5 Statements of Changes in Stockholders’ Equity (Deficit) for the years ended December 31, 2023 and 2022  F-6 Statements of Cash Flows for the years ended December 31, 2023 and 2022  F-7 Notes to Financial Statements F-8

 F-1Table of Contents

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of

Acro Biomedical Co., Ltd.

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Acro Biomedical Co., Ltd. (the “Company") as of December 31, 2023, and the related statements of operations, changes in stockholders' equity (deficit) and cash flows for the year ended December 31, 2023, and related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and the results of its operations and its cash flows for the year ended December 31, 2023 in conformity with accounting principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company had limited cash, incurred loss from operations, and had accumulated deficit as of and for the year ended December 31, 2023. These circumstances, among others, raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are described in Note 3 to the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the Company's management