Company: ABLV
Filing Date: 2025-09-30
Form Type: 6-K
Source: 0001213900-25-093928
Chunk: 12

Company: Able View Global Inc.
Filing Date: 2025-09-30
Form: 6-K
Chunk 12
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 advertising expenses, which are a significant segment expense,
as this represents significant cost affecting the Company’s decision on how to cooperate with different brands.

|                                              |     | For the Six Months Ended 
 June 30,                 |        2025 |   |     |   |        2024 |   |
|:---------------------------------------------|:----|:-------------------------|------------:|:--|:----|:--|------------:|:--|
| Revenues                                     |     | $                        |  46,654,147 |   |     | $ |  61,266,925 |   |
| Cost of revenues                             |     |                          | (39,792,626 | ) |     |   | (53,087,175 | ) |
| Promotion and advertising expenses           |     |                          |  (1,680,665 | ) |     |   |  (3,530,147 | ) |
| Other operating expenses                     |     |                          |  (3,686,664 | ) |     |   |  (3,881,387 | ) |
| Total other expenses, net                    |     |                          |    (124,382 | ) |     |   |    (490,015 | ) |
| Income tax (expenses) benefits               |     |                          |  (1,537,266 | ) |     |   |     638,903 |   |
| Net (loss) income from continuing operations |     | $                        |    (167,456 | ) |     | $ |     917,104 |   |

The Company does not distinguish between markets
or segments for the purpose of internal reporting. The Company’s long-lived assets are all located in the PRC (including mainland
China and Hong Kong) and substantially all of the Company’s revenues are derived from the PRC (including mainland China and Hong
Kong). Therefore, no geographical segments are presented.

Discontinued operations

A component of a reporting entity or a group of
components of a reporting entity that are disposed or meet the criteria to be classified as held for sale, such as the management, having
the authority to approve the action, commits to a plan to sell the disposal group, should be reported in discontinued operations if the
disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. Classification
as a discontinued operation occurs upon disposal or when the operation meets the criteria to be