Company: ABLV
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001213900-25-093928
Chunk: 23

Company: Able View Global Inc.
Filing Date: 2025-09-30
Form: 6-K
Chunk 23
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| PRC subsidiaries                  |     | $                        |  5,567,597 |   |     | $ |  1,760,641 |   |
| Hong Kong and Cayman subsidiaries |     |                          | (4,070,656 | ) |     |   | (1,489,911 | ) |
| Singapore subsidiary              |     |                          |   (127,131 | ) |     |   |      7,471 |   |
|                                   |     | $                        |  1,369,810 |   |     | $ |    278,201 |   |

For the six months ended June 30, 2025 and
2024, the income tax (expenses) benefits were comprised of the following:

|                                         |     | For the Six Months Ended 
 June 30,                 
 2025                     |            |   |     | 2024 |         |   |
|:----------------------------------------|:----|:-------------------------|:-----------|:--|:----|:-----|--------:|:--|
| Current income tax expense              |     | $                        | (543,641   | ) |     | $    | (97,184 | ) |
| Deferred income tax (expenses) benefits |     |                          | (993,625   | ) |     |      | 736,087 |   |
|                                         |     | $                        | (1,537,266 | ) |     | $    | 638,903 |   |

The deferred tax benefits for the six months ended June 30, 2025 was
caused by the true up of prior year net operating losses as the Company reconciled its net operating losses with annual tax return and
provision of inventory write-down against inventories purchased from Shanghai Jingyue.

Deferred tax assets and deferred tax liabilities
as of June 30, 2025 and December 31, 2024 consist of the following:

|                                                            |     |   |  June 30, 
      2025 |   |     |   | December 31, 
         2024 |   |
|:-----------------------------------------------------------|:----|:--|----------:|:--|:----|:--|-------------:|:--|
| Deferred tax assets:                                       |     |   |           |   |     |   |              |   |
| Net operating losses carryforwards                         |     | $ |   224,