Company: ACBM
Filing Date: 2025-07-18
Form Type: 10-K
Source: 0001640334-25-001245
Chunk: 340

Company: ACRO BIOMEDICAL CO., LTD.
Filing Date: 2025-07-18
Form: 10-K
Item: Item 3
Chunk 340
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. We believe that our audit provides a reasonable basis for our opinion.

Critical Audit Matters

The critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters for the current audit period.

/s/ Prager Metis CPAs, LLC

We have served as the Company's auditor since 2018.

Hackensack, New Jersey

July 21, 2023

 F-3Table of Contents

ACRO BIOMEDICAL CO., LTD.

Balance Sheets

   December 31,  December 31,   2023  2022        ASSETS      Current Assets      Cash $376  $5,852 Accounts receivable  -   638,500 Purchase deposit for inventory  -   12,000 Prepaid expenses  1,250   1,185 Total Current Assets  1,626   657,537          Operating lease right of use asset  52,233   25,719 Security deposit  4,600   4,230 TOTAL ASSETS $58,459  $687,486          LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                 Current Liabilities        Accounts payable and accrued expenses $154,444  $76,571 Deferred revenue  20,000   20,000 Due to related parties  88,796   78,826 Operating lease liabilities - current  25,335   25,719 Total Current Liabilities  288,575   201,116          Operating lease liabilities - noncurrent  26,898   - TOTAL LIABILITIES  315,473   201,116          Stockholders' Equity (Deficit)        Preferred stock: 25,000,000 authorized; $0.001 par value; no shares issued and outstanding  -   - Common stock: 100,000,000 authorized; $0.001 par value; 60,042,000 shares issued and outstanding as of December 31,