Company: QSJC
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001683168-25-008383
Chunk: 32

Company: TANCHENG GROUP CO., LTD.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 1
Chunk 32
---
 and reported accurately. Our management
intends to develop procedures to address the current deficiencies to the extent possible given limitations in financial and manpower resources.
While management is working on a plan, no assurance can be made at this point that the implementation of such controls and procedures
will be completed in a timely manner or that they will be adequate once implemented.

Changes in Internal Control
over Financial Reporting

Except for the matters described
above, there were no changes in our internal controls over financial reporting during the quarter ended September 30, 2025 that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 25 

PART II

OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

From time to time, we may become involved in various
lawsuits and legal proceedings which arise in the ordinary course of business. We are currently not aware of any legal proceedings or
claims that would require disclosure under Item 103 of Regulation S-K. However, litigation is subject to inherent uncertainties, and an
adverse result in these or other matters may arise from time to time that may harm our business.

ITEM 1A. RISK FACTORS.

As a smaller reporting company, we are not required
to provide the information required by this Item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES
AND USE OF PROCEEDS.

Other than as previously disclosed in current reports
on Form 8-K, there were no unregistered sales of equity securities or repurchase of common stock during the period covered by this report.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

During the quarter ended September 30, 2025, no director
or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,”
as each term is defined in Item 408(a) of Regulation S-K.

ITEM 6. EXHIBITS.

The following exhibits are filed as part of this report
or incorporated by reference:

    Exhibit No.
     
    Description

    31.1
     
    Certifications of Principal Executive Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
  
    31.2
     
    Certifications of Principal