Company: RMSGW
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001641172-25-021609
Chunk: 114

Company: Real Messenger Corp
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 114
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2      
  Consolidated Balance Sheets as of March 31, 2025 and 2024                                                                   F-3      
  Consolidated Statements of Operations and Comprehensive Loss for the Years Ended March 31, 2025, 2024 and 2023              F-4      
  Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the Years Ended March 31, 2025, 2024 and 2023      F-5      
  Consolidated Statements of Cash Flows for the Years Ended March 31, 2025, 2024 and 2023                                     F-6      
  Notes to Consolidated Financial Statements                                                                                  F-7      

  F-1  

Report of Independent Registered Public Accounting Firm

To
the Shareholders and Board of Directors of

Real
Messenger Corporation

Opinion on the Financial Statements

We
have audited the accompanying consolidated balance sheets of Real Messenger Corporation (the “ Company”) as of March 31,
2025 and 2024, the related consolidated statements of operations and comprehensive loss, shareholders’ equity (deficit) and
cash flows for each of the three years in the period ended March 31, 2025, and the related notes (collectively referred to as the
“financial statements”). In our opinion, based on our audits, the financial statements present fairly, in all material
respects, the financial position of the Company as of March 31, 2025 and 2024, and the results of its operations and its cash flows
for each of the three years in the period ended March 31, 2025, in conformity with accounting principles generally
accepted in the United States of America.

Explanatory Paragraph - Going
Concern

The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more
fully described in Note 3, the Company has a significant accumulated deficit, has incurred significant losses and needs to raise
additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company’s ability
to continue as a going concern. Management’s plans in regard to these matters are also described in Note 3. 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. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting