# EDGAR Filing Document

**Accession Number:** 0001897525
**File Stem:** 0001829126-25-005749
**Filing Date:** 2025-8
**Character Count:** 53991
**Document Hash:** dc0d4a6704a65f5803a192d832001837
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-005749.hdr.sgml**: 20250804

**ACCESSION NUMBER**: 0001829126-25-005749

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 57

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20250804

**DATE AS OF CHANGE**: 20250804

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KB Global Holdings Ltd
- **CENTRAL INDEX KEY:** 0001897525
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTMENT ADVICE [6282]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56592
- **FILM NUMBER:** 251179210

**BUSINESS ADDRESS:**
- **STREET 1:** 206 SAINT ANDREW'S CT
- **CITY:** BLUE BELL
- **STATE:** PA
- **ZIP:** 19422
- **BUSINESS PHONE:** 610-607-7969

**MAIL ADDRESS:**
- **STREET 1:** 206 SAINT ANDREW'S CT
- **CITY:** BLUE BELL
- **STATE:** PA
- **ZIP:** 19422

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

**(MARK ONE)**

☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the quarter ended June 30, 2025**

☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the transition period from&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; to&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;** 

**KB Global Holdings Limited**

**(Exact name of Registrant as specified in its charter)**

---

| | |
|:---|:---|
| **Cayman Islands** | **Not applicable** |
| **(State or other jurisdiction of<br>incorporation or organization)** | **(I.R.S. Employer<br>Identification No.)** |

---

**No 3 Building of No 1 Jiali Construction Plaza FL 13, No.4<sup>th</sup> Central Road, Futian, Shenzhen** 

**Guangdong Province, 518000, People's Republic of China**

**Tel: (86) 0755-8320 1415**

**(Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)**

Securities registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |

---

Securities registered pursuant to Section 12(g) of the Act: **None**

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated Filer ☐ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of June 30, 2025, there were 130,097,000 shares of the registrant's ordinary shares outstanding.

**KB GLOBAL HOLDINGS LIMITED**

**INDEX TO FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
|  | **Page** |
| [Unaudited Condensed Consolidated Balance Sheets as of June 30, 2025 and December 31, 2024](#a_001) | F-1 |
| [Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for the Three and Six Months Ended June 30, 2025 and 2024](#a_002) | F-2 |
| [Unaudited Condensed Consolidated Statements of Shareholders' Equity for the Three and Six Months Ended June 30, 2025 and 2024](#a_003) | F-3 |
| [Unaudited Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2025 and 2024](#a_004) | F-4 |
| [Notes to Unaudited Condensed Consolidated Financial Statements](#a_005) | F-5 – F-11 |

---

i

**KB GLOBAL HOLDINGS LIMITED**

***Unaudited Condensed Consolidated Balance Sheets***

---

| | | |
|:---|:---|:---|
|  | **June 30,<br> 2025** | **December 31,<br> 2024** |
|  | **(Unaudited)** |  |
| **ASSETS** |  |  |
| **Non-current assets** |  |  |
| Computer equipment | $25200 | $28096 |
| Total non**-**current assets | 25200 | 28096 |
| **Current assets** |  |  |
| Account receivables | 18211 | 17872 |
| Other receivables | 558 | 1096 |
| Amounts due from related parties | 44670 |  |
| Cash and cash equivalents | 327 | 3253 |
| Total current assets | 63766 | 22221 |
| **Total assets** | $**88966** | $**50317** |
| **LIABILITIES AND SHAREHOLDERS' DEFICIT** |  |  |
| **Current liabilities** |  |  |
| Accruals and other current payables | $230872 | $294934 |
| Tax payable | 2421 | 2376 |
| Amount due to a related party | 153445 | 23661 |
| Total current liabilities | 386738 | 320971 |
| **Total liabilities** | $**386738** | $**320971** |
| **Shareholders' deficit** |  |  |
| Ordinary shares, $0.00001 par value; 500,000,000 shares authorized; 130,097,000 shares issued and outstanding at June 30, 2025 and December 31, 2024, respectively. | 1301 | 1301 |
| Additional paid-in capital | 96999 | 96999 |
| Accumulated deficit | (394506) | (366416) |
| Accumulated other comprehensive loss | (1566) | (2538) |
| **Total shareholders' deficit** | **(297772)** | **(270654)** |
| **Total liabilities and shareholders' deficit** | $**88966** | $**50317** |

---

The accompanying notes are an integral part of these financial statements.

**KB GLOBAL HOLDINGS LIMITED**

***Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss***

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the<br> three months ended<br> June 30,** | **For the<br> three months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** |
| **Revenue** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Software development service – related party | $- | $3464 | $- | $180028 |
| Cost of sales | - | - | - | (149601) |
| **Gross profit** |  | 3464 |  | 30427 |
| Operating expenses | (11562) | (46089) | (28100) | (51444) |
| **Loss from operations** | (11562) | (42625) | (28100) | (21017) |
| Other income | - | 7607 | 10 | 16252 |
| **Loss before income tax** | (11562) | (35018) | (28090) | (4765) |
| Income tax expense | - | - | - | - |
| **Net loss** | $(11562) | $(35018) | $(28090) | $(4765) |
| **Other comprehensive income/(loss)** |  |  |  |  |
| Foreign currency translation adjustments | 656 | (272) | 972 | (1170) |
| **Comprehensive loss** | $(10906) | $(35290) | $(27118) | $(5935) |
| **Basic and diluted loss per ordinary share** | $(0.00) | $(0.00) | $(0.00) | $(0.00) |
| **Basic and diluted weighted average ordinary shares outstanding** | **130097000** | **130097000** | **130097000** | **130097000** |

---

The accompanying notes are an integral part of these financial statements.

**KB GLOBAL HOLDINGS LIMITED**

***Unaudited Condensed Consolidated Statements of Shareholders' Equity***

**For the three and six months ended June 30, 2025 (Unaudited)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Ordinary shares** | **Ordinary shares** | | | | |
|  | **Number** | **Amount** | **Additional<br> paid-in**<br>**capital** | **Accumulated**<br>**deficit** | **Accumulated other<br> comprehensive**<br>**loss** | **Shareholders'**<br>**deficit** |
| **Balance as of January 1, 2025** | 130097000 | $1301 | $96999 | $(366416) | $(2538) | $(270654) |
| Net loss |  |  |  | (16528) |  | (16528) |
| Foreign currency translation adjustment | - | - | - | - | 316 | 316 |
| **Balance as of March 31, 2025** | 130097000 | $1301 | $96999 | $(382944) | $(2222) | $(286866) |
| Net loss |  |  |  | (11562) |  | (11562) |
| Foreign currency translation adjustment | - | - | - | - | 656 | 656 |
| Balance as of June 30, 2025 | 130097000 | $1301 | $96999 | $(394506) | $(1566) | $(297772) |

---

**For the three and six months ended June 30, 2024 (Unaudited)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Ordinary shares** | **Ordinary shares** | | | | |
|  | **Number** | **Amount** | **Additional<br> paid-in**<br>**capital** | **Accumulated**<br>**deficit** | **Accumulated other<br> comprehensive**<br>**loss** | **Shareholders'**<br>**deficit** |
| **Balance as of January 1, 2024** | 130097000 | $1301 | $96999 | $(292195) | $(1188) | $(195083) |
| Net profit |  |  |  | 30253 |  | 30253 |
| Foreign currency translation adjustment | - | - | - | - | (898) | (898) |
| **Balance as of March 31, 2024** | 130097000 | $1301 | $96999 | $(261942) | $(2086) | $(165728) |
| Net loss |  |  |  | (35018) |  | (35018) |
| Foreign currency translation adjustment | - | - | - | - | (272) | (272) |
| Balance as of June 30, 2024 | 130097000 | $1301 | $96999 | $(296960) | $(2358) | $(201018) |

---

The accompanying notes are an integral part of these financial statements.

**KB GLOBAL HOLDINGS LIMITED**

***Unaudited Condensed Consolidated Statements of Cash Flows***

---

| | | |
|:---|:---|:---|
|  | **For the<br> six months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** |
|  | **2025** | **2024** |
|  | **(Unaudited)** | **(Unaudited)** |
| **Cash flows from operations:** |  |  |
| Loss from operations | $(28090) | $(4765) |
| &nbsp;&nbsp;&nbsp;Depreciation | 3386 | 3407 |
| &nbsp;&nbsp;&nbsp;Interest income | (1) | (7558) |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Account receivables |  | (18101) |
| &nbsp;&nbsp;&nbsp;Other receivables | 552 | (17621) |
| &nbsp;&nbsp;&nbsp;Accruals | (65937) | 93999 |
| &nbsp;&nbsp;&nbsp;Other payables |  | (5555) |
| &nbsp;&nbsp;&nbsp;Advance from customer | - | (144807) |
| **Net cash used in operations** | (90090) | (101001) |
| **Cash flows from investing activities:** |  |  |
| &nbsp;&nbsp;&nbsp;Interest received | 1 | 7558 |
| &nbsp;&nbsp;&nbsp;Loan to a third party | - | (13207) |
| **Net cash provided by/(used in) investing activities** | 1 | (5649) |
| **Cash flows from financing activities:** |  |  |
| &nbsp;&nbsp;&nbsp;Advances from related parties | 131261 | 80305 |
| &nbsp;&nbsp;&nbsp;Repayment to related parties | (44123) | - |
| **Net cash provided by financing activities** | 87138 | 80305 |
| Effect of exchange rate change on cash and cash equivalents | 25 | (164) |
| **Net decrease in cash and cash equivalents** | (2926) | (26509) |
| **Cash and cash equivalents, beginning of period** | 3253 | 28880 |
| **Cash and cash equivalents, end of period** | $327 | $2371 |
| **Supplemental cash flow disclosure:** |  |  |
| Cash paid for interest expense | $- | $- |
| Cash paid for income taxes | $- | $- |

---

The accompanying notes are an integral part of these financial statements.

**KB GLOBAL HOLDINGS LIMITED**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024**

**NOTE 1 - Organization and Business Description**

KB Global Holdings Limited (the "Company") is incorporated in the Cayman Islands on November 17, 2017 with the authorized capital of 5 billion ordinary shares, par value of $0.00001 per share.

On November 20, 2017, Kesheng Global (HK) Limited, or Kesheng HK, was incorporated in Hong Kong as a wholly-owned subsidiary of KB Global Holdings Limited.

On January 18, 2018, Suzhou Keju Enterprise Management Consulting Limited, or Suzhou Keju, our Wholly Foreign-Owned Enterprise (the "WFOE"), was incorporated in Suzhou, PRC, with registered capital of $10 million, as a wholly-owned subsidiary of Kesheng HK.

Beijing Kezhao Technology Co., Ltd. (the "BJKZ") was incorporated in PRC on August 13, 2018. BJKZ is an information technology company which engaged in information technology development and consulting services.

On November 30, 2018, WFOE entered into an exclusive business cooperation agreement with the shareholders of BJKZ, through which WFOE has gained full control over the management and receives the economic benefits of BJKZ.

**Note 2 - Summary of Significant Accounting Policies**

***Basis of Presentation***

The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP") and reflect the activities of the following subsidiaries and variable interest entity ("VIE"): Kesheng HK, Suzhou Keju, and BJKZ. All inter-company transactions and balances have been eliminated in the consolidation.

In accordance with U.S. GAAP, VIE are generally entities that lack sufficient equity to finance their activities without additional financial support from other parties or whose equity holders lack adequate decision-making ability. All VIEs with which the Company is involved must be evaluated to determine the primary beneficiary of the risks and rewards of the VIE. The primary beneficiary is required to consolidate the VIEs for financial reporting purposes.

Accounting Standards Codification ("ASC") 810-10 "Consolidation" addresses whether certain types of entities referred to as VIE, should be consolidated in a company's consolidated financial statements. Pursuant to the exclusive business cooperation agreement, WFOE has the exclusive right to provide to BJKZ technical development, technical support, management consultation and other related services on an exclusive basis. In accordance with the provisions of ASC 810, the Company has determined that BJKZ is a VIE of the WFOE and that the Company is the primary beneficiary, Accordingly, the financial statements of BJKZ are consolidated into the results of the Company.

The following assets and liabilities of the VIE are included in the accompanying consolidated financial statements of the Company as of June 30, 2025 and December 31, 2024:

---

| | | |
|:---|:---|:---|
|  | **June 30,<br> 2025** | **December 31,<br> 2024** |
|  | **(Unaudited)** | |
| Non-current assets | $25200 | $28096 |
| Current assets | $73763 | $32033 |
| Total assets | $98963 | $60129 |
| Current liabilities | $138023 | $80491 |
| Total liabilities | $138023 | $80491 |

---

***Use of Estimates***

The preparation of the Company's financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.

***Foreign Currency Translation***

The Company's financial statements are presented in the U.S. dollar ($), which is the Company's reporting currency. The Company use Renminbi ("RMB") as its functional currency. Transactions in foreign currencies are initially recorded at the functional currency rate ruling at the date of transaction. Any differences between the initially recorded amount and the settlement amount are recorded as a gain or loss on foreign currency transaction in the statements of income. Monetary assets and liabilities denominated in foreign currency are translated at the functional currency rate of exchange ruling at the balance sheet date. Any differences are taken to profit or loss as a gain or loss on foreign currency translation in the statement of operations and comprehensive loss.

In accordance with ASC 830, Foreign Currency Matters, the Company translated its assets and liabilities into U.S. dollars using the rate of exchange prevailing at the applicable balance sheet date The statements of income and cash flows are translated at an average rate during the reporting period. Adjustments resulting from the translation are recorded in shareholders' equity as part of accumulated other comprehensive income.

***Fair Value Measurements***

ASC Topic 820, *Fair Value Measurement and Disclosures*, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy, which requires classification based on observable and unobservable inputs when measuring fair value. Certain current assets and current liabilities are financial instruments. Management believes their carrying amounts are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and, if applicable, their current interest rates are equivalent to interest rates currently available. The three levels of valuation hierarchy are defined as follows:

● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.

● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The carrying amounts of our financial assets and liabilities, such as balances with related parties approximate their fair values because of the short maturity of these instruments or because the rate of interest of these instruments approximate the market rate of interest.

***Cash and Cash Equivalents***

Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of six months or less and are readily convertible to known amounts of cash.

***Computer equipment***

Computer equipment is stated at cost less accumulated depreciation and impairment losses. Depreciation is provided using the straight-line method based on the estimated useful life. The estimated useful life of computer equipment is 5 years.

***Revenue Recognition***

The Company recognizes revenue in accordance with Accounting Standards Codification (ASC) Topic 606 – Revenue from Contracts with Customers. Revenue is recognized when control of the promised service is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services.

The Company generates revenue exclusively from software development services, which involve the design, development, and delivery of customized software solutions based on customer specifications. Each contract typically includes a single performance obligation — the delivery of the completed software solution. Revenue is recognized at a point in time, upon customer acceptance or delivery of the completed software, whichever occurs later. This reflects the point at which the customer obtains control of the software and the Company has fulfilled its performance obligation.

***Income Tax***

The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification ("ASC") 740, "Income Taxes" ("ASC 740"). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized.

***Recent Accounting Pronouncements***

<u>Recent Accounting Pronouncements, not yet adopted</u>

In November 2023, the Financial Accounting Standards Board (FASB) issued ASU 2023-07, "Segment Reporting - Improvements to Reportable Segment Disclosures," which is intended to improve reportable segment disclosures. The ASU expands public entities' segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss. It also requires disclosure of the amount and description of the composition of other segment items and interim disclosures of a reportable segment's profit or loss and assets. The standard is effective for the Company's annual periods beginning in fiscal 2025 and interim periods beginning in the first quarter of fiscal 2026 on a retrospective basis to all periods presented. This standard will impact the Company's disclosures but will not impact its consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, "Income Taxes - Improvements to Income Tax Disclosures," which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation and modifies other income tax related disclosures. The guidance is effective for the Company beginning October 1, 2025, with early adoption permitted. The Company is currently evaluating the impact of this guidance on its consolidated financial statements and related disclosures.

In November 2024, the FASB issued ASU 2024-03, "Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures," which requires disclosure of certain costs and expenses on an interim and annual basis in the notes to the financial statements. The standard is effective for the Company's annual periods beginning in fiscal 2028 and interim periods beginning in the first quarter of fiscal 2029, with early adoption permitted. The Company is currently evaluating the impact on its disclosures.

**Note 3 - Revenue**

The following tables are the details of revenue:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the <br> three months ended <br> June 30,** | **For the <br> three months ended <br> June 30,** | **For the<br> six months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
| **Software development service – related party** | $- | $3464 | $- | $180028 |
|  | - | 3464 | - | 180028 |

---

**Note 4 - Net Loss per Ordinary Share**

The following table sets forth the computation of basic and diluted net loss per ordinary share for the period indicated:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the<br> three months ended<br> June 30,** | **For the<br> three months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
| Net loss attributable to the Company,basic and diluted shares | $(11562) | $(35018) | $(28090) | $(4765) |
| Weighted average ordinary shares used in computing basic and diluted net loss per share | 130097000 | 130097000 | 130097000 | 130097000 |
| Net loss per ordinary share, basic and diluted | $(0.00) | $(0.00) | $(0.00) | $(0.00) |

---

There were no dilutive securities for the three and six months ended June 30, 2025 and 2024.

**Note 5 - Income Tax**

BJKZ is incorporated in the PRC. It is governed by the income tax law of the PRC and is subject to PRC enterprise income tax ("EIT"). The EIT rate for companies operating in the PRC is 25%.

The Company's effective income tax rates were 0% for the three and six months ended June 30, 2025 and 2024 because of accumulated tax losses brought forward. The applicable rates of income taxes are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the<br> three months ended<br> June 30,** | **For the<br> three months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
| U.S. statutory rate | 34.0% | 34.0% | 34.0% | 34.0% |
| Foreign income not registered in the U.S. | (34.0)% | (34.0)% | (34.0)% | (34.0)% |
| PRC statutory rate | 25.0% | 25.0% | 25.0% | 25.0% |
| Changes in valuation allowance and others | (25.0)% | (25.0)% | (25.0)% | (25.0)% |
| Effective tax rate | 0% | 0% | 0% | 0% |

---

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of any portion or all of the valuation allowance.

---

| | | |
|:---|:---|:---|
|  | **June 30,<br> 2025** | **December 31,<br> 2024** |
|  | **(Unaudited)** | |
| Deferred tax asset from operating losses carry-forwards | $7023 | $18555 |
| Valuation allowance | (7023) | (18555) |
| Deferred tax asset, net | $- | $- |

---

**Note 6 - Computer Equipment**

The property and equipment consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **June 30,<br> 2025** | **December 31,<br> 2024** |
|  | **(Unaudited)** | |
| At cost | $36086 | $35415 |
| Less: accumulated depreciation | (10886) | (7319) |
| Property and Equipment | $25200 | $28096 |

---

No significant residual value is estimated for the equipment. Depreciation expense for the three months ended June 30, 2025 and 2024 totaled $1,698 and $1,695. Depreciation expense for the six months ended June 30, 2025 and 2024 totaled $3,386 and $3,407.

**Note 7 - Accruals and Other Payables**

Accruals and other payables consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **June 30,<br> 2025** | **December 31,<br> 2024** |
|  | **(Unaudited)** | |
| Accrued audit fee | $5000 | $50000 |
| Executive compensation | 225503 | 244565 |
| Other | 369 | 369 |
|  | $230872 | $294934 |

---

**Note 8 - Related Party Transactions and Balances**

a. Related party

---

| | |
|:---|:---|
| **Name of related party** | **Relationship with the Company** |
| Suzhou Kesheng Investment Management Co., Ltd. | Ms. Guo Li is common director |
| Guo Li | Ms. Guo Li is the director of the Company |
| Beijing Cabelongteng | The controlling party of this entity is also a shareholder of the Company |
| Shenzhen Jiecheng Enterprise Management Consulting Co., Ltd | Mr. Hu Ziyong is the chief financial officer of the Company |
| Sichuan Chuanghe Culture Media Co., Ltd | Mr. Hu Ziyong is the chief financial officer of the Company |

---

b. Related Party Transactions

No revenue was recognized for the six months ended June 30, 2025.

During the six months ended June 30, 2024, the Company provided software development services to Beijing Cabelongteng Investment Center (Limited Partnership), a related party, and recognized revenue of $180,028.

c. Related party balances

The Company had the following related party balances at June 30, 2025 and December 31, 2024:

---

| | | |
|:---|:---|:---|
|  | **June 30,<br> 2025** | **December 31,<br> 2024** |
|  | **(Unaudited)** | |
| Due from/(to) related parties: |  |  |
| &nbsp;&nbsp;&nbsp;Shenzhen Jiecheng Enterprise Management Consulting Co., Ltd | 25127 |  |
| &nbsp;&nbsp;&nbsp;Sichuan Chuanghe Culture Media Co., Ltd | 19543 |  |
| &nbsp;&nbsp;&nbsp;Guo Li | (153445) | (23661) |

---

The amounts due from/(to) related parties are without interest and due on demand.

**Note 9 - Commitments and Contingencies**

During 2024, the Company entered into several short-term operating lease agreements for office space in China. These leases are each for a term of one year or less and are therefore not recognized on the balance sheet in accordance with the short-term lease exemption under ASC 842.

● In July 2024, the Company leased approximately 8 square meters of office space, expiring July 3, 2025, with monthly lease payments of approximately $92 .

● In August 2024, the Company commenced another lease expiring July 31, 2025, with monthly payments of approximately $276 .

● In November 2024, the Company entered into a lease expiring October 31, 2025, with monthly payments of approximately $345 .

The Company recognizes lease expense on a straight-line basis over the lease term. For the six months ended June 30, 2025 and 2024, total lease expenses were $4,274 and $902, respectively.

***Legal proceedings***

There was no legal proceeding in which the Company was a party as of June 30, 2025.

**Note 10 - Segment Reporting**

The Company operates as one operating segment, providing information technology (IT) development and consulting services to a broad range of clients across various industries. The Company's primary revenue streams include custom software development, IT consulting, and system integration services. These services collectively account for approximately 100% of the Company's revenue.

The Company's Chief Operating Decision Maker (CODM) is its Chief Executive Officer (CEO), who evaluates financial performance and allocates resources based on information presented on a consolidated basis. The CODM uses consolidated net income as the primary measure of financial performance and assesses results by comparing actual performance to historical trends and internal forecasts.

**Note 11 - Subsequent Event**

There were no events or transactions occurring after June 30, 2025 that would require recognition or disclosure in financial statements for the six months ended June 30, 2025.

**MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

You should read the following discussion and analysis of our financial condition and results of operations in conjunction with our unaudited consolidated financial statements and the related notes included elsewhere in this quarterly report. This discussion contains forward-looking statements that involve risks and uncertainties. Our actual results and the timing of selected events could differ materially from those anticipated in these forward-looking statements as a result of various factors, including those set forth under "Risk Factors" and elsewhere in this filing.

Overview

KB Global Holdings Limited ("Company") is a high-tech driven management company in China. We aspire to become one of the most trusted brands among the Chinese business community. To achieve this goal, we intend to leverage on our existing strengths and pursue the following strategies:

● Achieve greater synergy between investment and industry;

● Continue product innovation to enhance our value proposition for our clients;

● Further grow our client base and increase our market penetration nationwide;

● Broaden our individual and corporate client base; and

● Enhance our IT infrastructure and proprietary database.

Results of Operations

The following table sets forth a summary of our consolidated results of operations for the Three and Six Months Ended June 30, 2025 and 2024. This information should be read together with our unaudited consolidated financial statements and related notes included elsewhere in this annual report. The results of operations in any period are not necessarily indicative of our future trends.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the<br> three months ended<br> June 30,** | **For the<br> three months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** | **For the<br> six months ended<br> June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** |
| **Revenue** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Software development service – related party | $- | $3464 | $- | $180028 |
| Cost of sales | - | - | - | (149601) |
| **Gross profit** |  | 3464 |  | 30427 |
| Operating expenses | (11562) | (46089) | (28100) | (51444) |
| **Loss from operations** | (11562) | (42625) | (28100) | (21017) |
| Other income | - | 7607 | 10 | 16252 |
| **Loss before income tax** | (11562) | (35018) | (28090) | (4765) |
| Income tax expense | - | - | - | - |
| **Net loss** | $(11562) | $(35018) | $(28090) | $(4765) |
| **Other comprehensive income/(loss)** |  |  |  |  |
| Foreign currency translation adjustments | 656 | (272) | 972 | (1170) |
| **Comprehensive loss** | $(10906) | $(35290) | $(27118) | $(5935) |
| **Basic and diluted loss per ordinary share** | $(0.00) | $(0.00) | $(0.00) | $(0.00) |
| **Basic and diluted weighted average ordinary shares outstanding** | **130097000** | **130097000** | **130097000** | **130097000** |

---

***Revenue***

For the three and six months ended June 30, 2025, the Company's revenue was $0. During the six months ended June 30, 2024, the Company sold an enterprise software system to a related party and realized $180,028 in revenue.

***Operating expenses***

Operating expenses consisted primarily of fees paid to employees and an audit fee.

***Net loss***

Due to the above reasons, we realized a net loss of $11,562 during the three months ended June 30, 2025 and $35,018 for the three months ended June 30, 2024 We realized a net loss of $28,090 during the six months ended June 30, 2025 and $4,765 for the six months ended June 30, 2024.

***Taxation***

Our company, our subsidiaries, and our consolidated VIE file tax returns separately.

1) Value added tax ("VAT")

Pursuant to the Provisional Regulation of the PRC on VAT and the related implementing rules, all entities and individuals ("taxpayers") that are engaged in the modern service industry in the PRC are generally required to pay VAT at a rate of 6% of the gross sales proceeds received, less any deductible VAT already paid or borne by the taxpayers. Our PRC subsidiary and our consolidated VIE are subject to VAT at 6% of their revenues.

2) Income tax

Cayman Islands

The Cayman Islands currently levies no taxes on the Company based upon profits, income, gains or appreciation. In addition, payments of dividends that we may in the future make to our shareholders will not be subject to withholding tax in the Cayman Islands.

Hong Kong

Kesheng HK, which was incorporated in Hong Kong, is subject to a corporate income tax rate of 16.5%.

PRC

Our subsidiary and the consolidated VIE established in the PRC are subject to the PRC statutory income tax rate of 25%, according to the PRC Enterprise Income Tax ("EIT") law.

The current PRC Enterprise Income Tax Law imposes a 10% withholding income tax for dividends distributed by foreign invested enterprises to their immediate holding companies outside the PRC. A lower withholding tax rate will be applied if there is a tax treaty arrangement between the PRC and the jurisdiction of the foreign holding company. Distributions to holding companies in Hong Kong that satisfy certain requirements specified by PRC tax authorities, for example, will be subject to a 5% withholding tax rate.

**Liquidity and Capital Resources**

To date we have realized revenue from one sale only: an enterprise software package that we sold in the first quarter of 2024 to a single customer. We will not be able to generate significant additional sales until we obtain sufficient working capital to enable us to market our services broadly. At June 30, 2025, we had only $63,766 in current assets and had current liabilities including accrued payables totaling $386,738 including a $153,445 debt to a related party. The debt of $153,445 is owed to our CEO; we do not expect her to require payment in the near term.

**Internal Control over Financial Reporting**

***Evaluation of Disclosure Controls and Procedures***

Our management maintains disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), that are designed to provide reasonable assurance that the material information required to be disclosed by us in our periodic reports filed or submitted under the Exchange Act are processed, summarized, and reported within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Under the supervision and with the participation of our management team, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of June 30, 2025. Based on this evaluation, we concluded that our disclosure controls and procedures have the following material weaknesses:

● The relatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our internal control system.

● Our internal financial staff lack expertise in identifying and addressing complex accounting issues under U.S. Generally Accepted Accounting Principles.

● Our Chief Financial Officer is not familiar with the accounting and reporting requirements of a U.S. public company.

● We have not developed sufficient documentation concerning our existing financial processes, risk assessment and internal controls.

Based on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company's system of disclosure controls and procedures were not effective as of June 30, 2025 for the purposes described in this paragraph.

***Changes in Internal Control over Financial Reporting***

No changes in the Company's internal control over financial reporting came to management's attention during the quarter ended June 30, 2025 that have materially affected, or are likely to materially affect, the Company's internal control over financial reporting.

**Quantitative and Qualitative Disclosure about Market Risk**

Not applicable.

**Critical Accounting Policies**

The preparation of our consolidated financial statements in accordance with GAAP requires our management to make estimates and judgments that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities, and reported amounts of fees, expenses and investment income. Our management bases these estimates and judgments on available information, historical experience and other assumptions that we believe are reasonable under the circumstances. However, these estimates, judgments and assumptions are often subjective and may be impacted negatively based on changing circumstances or changes in our analyses. If actual amounts are ultimately different from those estimated, judged or assumed, revisions are included in the consolidated financial statements in the period in which the actual amounts become known. We believe our critical accounting policies could potentially produce materially different results if we were to change underlying estimates, judgments or assumptions.

In connection with the preparation of our financial statements for the six months ended June 30, 2025, there was no accounting estimate we made that were subject to a high degree of uncertainty and was critical to our results.

**PART II: OTHER INFORMATION**

**ITEM 1 – LEGAL PROCEEDINGS**

None.

**ITEM 1A – RISK FACTORS**

As a smaller reporting company, we are not required to provide a statement of risk factors.

**ITEM 2 – UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

There were no unregistered sales of equity securities during the second quarter of 2025 that have not been previously reported.

The Company did not repurchase any of its equity securities that were registered under Section 12 of the Securities Exchange Act during the second quarter of fiscal year 2025.

**ITEM 3 – DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM 4 – MINE SAFETY DISCLOSURES**

Not applicable.

**ITEM 5 – OTHER INFORMATION**

During the quarter ended June 30, 2025, no director or officer adopted or terminated any 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**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 31.1 | [Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](kbglobal_ex31-1.htm) |
| 31.2 | [Certification of Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](kbglobal_ex31-2.htm) |
| 32.1 | [Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](kbglobal_ex32-1.htm) |
| 32.2 | [Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](kbglobal_ex32-2.htm) |
| 101.INS | Inline XBRL Instance Document. |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document. |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | | |
|:---|:---|:---|
| Date: August 4, 2025 | **KB Global Holdings Limited** | **KB Global Holdings Limited** |
|  | By: | /s/ Li Guo |
|  | Name: | Li Guo |
|  | Title: | Chief Executive Officer<br> (Principal Executive Officer) |
|  | By: | /s/ Ziyong Hu |
|  | Name: | Ziyong Hu |
|  | Title: | Chief Financial Officer<br> (Principal Financial and Accounting Officer) |

---

## Exhibit 31.1

**Exhibit 31.1**

**CERTIFICATION OF CHIEF EXECUTIVE OFFICER**

**PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Li Guo, certify that:

1. I have reviewed this quarterly report on Form 10-Q of KB Global Holdings Limited;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 4, 2025

---

| |
|:---|
| /s/ Li Guo |
| Li Guo |
| Chief Executive Officer |
| (Principal Executive Officer) |

---

## Exhibit 31.2

**Exhibit 31.2**

**CERTIFICATION OF CHIEF FINANCIAL OFFICER**

**PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Ziyong Hu, certify that:

1. I have reviewed this quarterly report on Form 10-Q of KB Global Holdings Limited,

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 4, 2025

---

| |
|:---|
| /s/ Ziyong Hu |
| Ziyong Hu |
| Chief Financial Officer |
| (Principal Financial and Accounting Officer) |

---

## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of KB Global Holdings Limited (the "Company") on Form 10-Q for the quarter ended June 30, 2025 as filed with the Securities and Exchange Commission (the "Report"), the undersigned, in the capacities and on the date indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

Date: August 4, 2025

---

| |
|:---|
| /s/ Li Guo |
| Li Guo |
| Chief Executive Officer |
| (Principal Executive Officer) |

---

## Exhibit 32.2

**Exhibit 32.2**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of KB Global Holdings Limited (the "Company") on Form 10-Q for the quarter ended June 30, 2025 as filed with the Securities and Exchange Commission (the "Report"), the undersigned, in the capacities and on the date indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

Date: August 4, 2025

---

| |
|:---|
| /s/ Ziyong Hu |
| Ziyong Hu |
| Chief Financial Officer |
| (Principal Financial and Accounting Officer) |

---