# EDGAR Filing Document

**Accession Number:** 0002137360
**File Stem:** 0001520138-26-000188
**Filing Date:** 2026-5
**Character Count:** 155240
**Document Hash:** add0376387e687c5cc9b524c967187c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001520138-26-000188.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001520138-26-000188

**CONFORMED SUBMISSION TYPE**: S-1

**PUBLIC DOCUMENT COUNT**: 46

**FILED AS OF DATE**: 20260528

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Youmi Inc.
- **CENTRAL INDEX KEY:** 0002137360

**ORGANIZATION NAME:**
- **EIN:** 320846641
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296316
- **FILM NUMBER:** 261037210

**BUSINESS ADDRESS:**
- **STREET 1:** 725 5TH AVE, TRUMP TOWER, FL 21ST
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 267-467-5871

**MAIL ADDRESS:**
- **STREET 1:** 725 5TH AVE, TRUMP TOWER, FL 21ST
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

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

As filed with the Securities and Exchange Commission on May __, 2026

Registration No. 333-_____

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-1**

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

**YOUMI INC.**

(Exact name of registrant as specified in its charter)

<u>nevada</u> <u>5412</u> <u>32-0846641</u> <br> (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number)

<u>732 S 6th Street, Ste V, Las Vegas, NV 89101</u> <u>929-282-9977</u>

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

<u>732 S 6th Street, Ste V, Las Vegas, NV 89101</u> <u>775-401-6800</u>

(Address, including zip code, and telephone number, including area code, of agent for service)

As soon as practicable and from time to time after the effective date of this Registration Statement.

Approximate date of proposed sale to the public

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☒

☐ If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.

☐ If this Form is a post-effective amendment filed pursuant to rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.

☐ If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.

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 (Check one).

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> (Do not check if a smaller reporting company) 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 to Section 7(a)(2)(B) of the Securities Act. ☐

**CALCULATION OF REGISTRATION FEE**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Title of Each Class of Securities to be Registered** | **Amount to be Registered(1)** | | **Proposed Maximum Offering Price Per Share** | | **Proposed Maximum Aggregate Offering Price** | **Amount of Registration Fee** |
| Common Stock, $0.001 par value | 1294140 | (2) | $0.10 | (3) | $129414 | $17.87 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) In
the event of a stock split, stock dividend or similar transaction involving our common stock, the number of shares registered shall automatically
be increased to cover the additional shares of common stock issuable pursuant to Rule 416 under the Securities Act of 1933, as amended.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Represents
the number of shares of common stock currently outstanding to be sold by the selling security holders.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Estimated solely for the purpose of calculating the registration fee
pursuant to Rule 457(a) under the Securities Act. The proposed maximum offering price per share is based on the fixed resale price of
$0.10 per share at which the selling stockholders may sell their shares until our common stock is quoted on the OTCQB Venture Market,
if at all.

**THE REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR DATES AS MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL FILE A FURTHER AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION STATEMENT SHALL THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(A) OF THE SECURITIES ACT OF 1933, OR UNTIL THE REGISTRATION STATEMENT SHALL BECOME EFFECTIVE ON SUCH DATE AS THE COMMISSION, ACTING PURSUANT TO SECTION 8(A), MAY DETERMINE.**

PRELIMINARY PROSPECTUS SUBJECT TO COMPLETION DATED MAY __, 2026.

**The information in this prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and it is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.**

**YOUMI INC.**

1,294,140 SHARES OF COMMON STOCK

This prospectus relates to the resale by certain selling stockholders of Youmi Inc., a Nevada corporation, of up to 1,294,140 shares of our common stock.

The selling stockholders may sell the shares offered by this prospectus from time to time at a fixed price of $0.10 per share until our common stock is quoted on the OTCQB Venture Market operated by OTC Markets Group Inc., if at all. Thereafter, the shares may be sold at prevailing market prices, privately negotiated prices, or other prices.

We will not receive any proceeds from the sale of shares by the selling stockholders. We will bear all expenses relating to the registration of the shares, except that the selling stockholders will pay any brokerage commissions and similar selling expenses.

There is currently no public market for our common stock. We intend to seek quotation of our common stock on the OTCQB Venture Market; however, there can be no assurance that a trading market for our common stock will develop or be sustained.

Investing in our common stock involves a high degree of risk. You should carefully review the section entitled "Risk Factors" beginning on page __.

NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR DETERMINED IF THIS PROSPECTUS IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.

We qualify as an "emerging growth company" under applicable federal securities laws and will be subject to reduced public company reporting requirements.

The date of this prospectus is May __, 2026.

The following table of contents has been designed to help you find information contained in this prospectus. We encourage you to read the entire prospectus.

<u>**TABLE OF CONTENTS**</u>

---

| | |
|:---|:---|
|  | Page |
| [PROSPECTUS SUMMARY](#a_001) | [3](#a_001) |
| [RISK FACTORS](#a_002) | [6](#a_002) |
| [USE OF PROCEEDS](#a_003) | [9](#a_003) |
| [DIVIDEND POLICY](#a_004) | [9](#a_004) |
| [DETERMINATION OF OFFERING PRICE](#a_005) | [9](#a_005) |
| [DILUTION](#a_006) | [9](#a_006) |
| [SELLING STOCKHOLDERS](#a_007) | [9](#a_007) |
| [MARKET FOR OUR COMMON STOCK](#a_008) | [13](#a_008) |
| [PLAN OF DISTRIBUTION](#a_009) | [14](#a_009) |
| [BUSINESS](#a_010) | [1](#a_010)5 |
| [MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS](#a_011) | [17](#a_011) |
| [DIRECTORS AND EXECUTIVE OFFICERS](#a_012) | [18](#a_012) |
| [EXECUTIVE COMPENSATION](#a_013) | [20](#a_013) |
| [SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT](#a_014) | [20](#a_014) |
| [CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS](#a_015) | [21](#a_015) |
| [DESCRIPTION OF SECURITIES](#a_016) | [21](#a_016) |
| [SHARES ELIGIBLE FOR FUTURE SALE](#a_017) | [22](#a_017) |
| [LEGAL MATTERS](#a_018) | [22](#a_018) |
| [EXPERTS](#a_019) | [22](#a_019) |
| [DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES LIABILITIES](#a_020) | [22](#a_020) |
| [WHERE YOU CAN FIND MORE INFORMATION](#a_021) | [23](#a_021) |
| [INDEX TO FINANCIAL STATEMENTS](#a_022) | [24](#a_022) |

---

**ABOUT THIS PROSPECTUS**

This prospectus forms part of a registration statement on Form S-1 filed by Youmi Inc. with the Securities and Exchange Commission (the "SEC") relating to the resale by certain selling stockholders of shares of our common stock.

You should rely only on the information contained in this prospectus. We have not authorized anyone to provide you with different information. The selling stockholders may not sell these securities in any jurisdiction where the offer or sale is not permitted.

The information contained in this prospectus is accurate only as of the date of this prospectus, regardless of the time of delivery of this prospectus or any sale of the securities.

This prospectus contains forward-looking statements that involve risks and uncertainties. Forward-looking statements include statements regarding our business strategy, future operations, future financial position, expected revenues, projected costs, prospects, plans and objectives of management.

Words such as "believe," "expect," "anticipate," "intend," "plan," "may," "will," "should," "estimate," "continue," or similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words.

Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties, including those described under "Risk Factors" and elsewhere in this prospectus. Actual results may differ materially from those expressed or implied in these forward-looking statements.

We undertake no obligation to update any forward-looking statements, except as required by applicable law.

**PROSPECTUS SUMMARY**

The following summary highlights selected information contained elsewhere in this prospectus. This summary does not contain all of the information that you should consider before investing in our common stock. Before making an investment decision, you should carefully read the entire prospectus, including the sections entitled "Risk Factors," "Management's Discussion and Analysis of Financial Condition and Results of Operations," and our financial statements and related notes included elsewhere in this prospectus.

Unless otherwise indicated or unless the context otherwise requires, references in this prospectus to the "Company," "Youmi," "we," "our," and "us" refer to Youmi Inc., a Nevada corporation.

**OUR COMPANY**

Youmi Inc. was incorporated in the State of Nevada on February 24, 2026.

We are engaged in community convenience store franchising and related digital store-management support services. Our business focuses on supporting community convenience store operators through standardized franchise management, operational support, membership management, brand promotion and digital operational support services.

We have developed an initial franchising business model and have entered into a binding franchise agreement with an independent community convenience store operator in China. The franchisee currently operates a physical convenience store and is applying Youmi's franchising standards and operational procedures in daily operations. We are using this initial franchise relationship to refine and further develop our franchise operating procedures and support systems before broader expansion.

Our business model is designed as a light-asset operating structure emphasizing franchising, operational support and digital management systems rather than direct ownership of large numbers of retail stores.

We currently do not own or operate retail convenience stores directly.

As of the date of this prospectus:

&nbsp;&nbsp;&nbsp;&nbsp;• we have not generated material revenue;

&nbsp;&nbsp;&nbsp;&nbsp;• we do not have any subsidiaries;

&nbsp;&nbsp;&nbsp;&nbsp;• we do not maintain any variable interest entity, contractual control arrangement or similar structure in China;

&nbsp;&nbsp;&nbsp;&nbsp;• we do not maintain offices or employees in China; and

&nbsp;&nbsp;&nbsp;&nbsp;• our operations are currently managed primarily by our founder and Chief Executive Officer, Mingxing Sheng.

We have engaged a software development service provider to assist in developing our website and digital store-management platform.

Our principal executive office is located at 732 S 6th Street, Suite V, Las Vegas, Nevada 89101, and our telephone number is (929) 282-9977.

We maintain a corporate website under development. Information contained on, or accessible through, our website is not incorporated into this prospectus.

**EMERGING GROWTH COMPANY**

We are an "emerging growth company," as defined in the Jumpstart Our Business Startups Act of 2012, or the JOBS Act. As an emerging growth company, we are eligible to take advantage of certain reduced reporting and other requirements applicable to public companies.

**THE OFFERING**

---

| | |
|:---|:---|
| Securities offered by the selling stockholders | 1,294,140 shares of common stock |
| Common stock outstanding before this offering, as of the date of this prospectus | 10,294,140 shares |
| Common stock outstanding after this offering | 10,294,140 shares |
| Offering price | The selling stockholders may sell the shares offered by this prospectus at a fixed price of $0.10 per share until our common stock is quoted on the OTCQB Venture Market, if at all. Thereafter, the shares may be sold at prevailing market prices, privately negotiated prices or other prices. |
| Use of proceeds | We will not receive any proceeds from the sale of shares by the selling stockholders. However, we may seek additional financing in the future to support our operations and business expansion. |
| OTCQB quotation | We intend to apply for quotation of our common stock on the OTCQB Venture Market. However, there can be no assurance that our application will be approved or that an active trading market will develop. |
| Transfer agent | West Coast Stock Transfer, Inc. |
| Risk factors | Investing in our common stock involves a high degree of risk. See "Risk Factors" beginning on page __. |

---

**SUMMARY FINANCIAL INFORMATION**

The following summary financial information should be read together with our financial statements and related notes included elsewhere in this prospectus.

**Balance Sheet Data**

As of April 30, 2026

---

| | |
|:---|:---|
| Total Assets | $202508 |
| Total Liabilities | $70000 |
| Total Stockholders' Equity | $132508 |

---

**Statement of Operations Data**

For the Period from February 24, 2026 (Inception) to April 30, 2026

---

| | |
|:---|:---|
| Revenue | $0 |
| Net Loss | $(906) |

---

**RISK FACTORS**

An investment in our common stock involves a high degree of risk. You should carefully consider the risks described below, together with all other information contained in this prospectus, before making an investment decision. If any of the following risks occur, our business, financial condition, results of operations, prospects and stock price could be materially and adversely affected. In that event, you could lose all or part of your investment.

**Risks Related to Our Business and Operations**

**WE HAVE A LIMITED OPERATING HISTORY AND HAVE NOT GENERATED MATERIAL REVENUE**. We were incorporated on February 24, 2026 and have a limited operating history. Although we have developed an initial franchising model and entered into one franchise agreement, we have not generated material revenue. Our limited history makes it difficult to evaluate our business, prospects and future financial performance.

**OUR BUSINESS MODEL IS IN THE EARLY COMMERCIALIZATION STAGE.** Our community convenience store franchising model is in the early commercialization stage. We are currently applying our franchising standards and operating procedures through our first franchise relationship. There can be no assurance that this model will be successfully implemented, standardized or expanded to additional franchisees.

**WE CURRENTLY DEPEND ON ONE INITIAL FRANCHISE RELATIONSHIP.** Our initial operating activities are substantially dependent on one franchise relationship with an independent community convenience store operator in China. If this relationship does not perform as expected, terminates, or fails to demonstrate the effectiveness of our franchising model, our business development and expansion plans could be materially delayed or adversely affected.

**OUR FRANCHISE EXPANSION STRATEGY MAY NOT SUCCEED.** Our growth depends on our ability to identify, recruit, train and support additional franchisees. We may be unable to attract qualified franchisees, negotiate acceptable franchise agreements, monitor franchisee performance, or maintain consistent operating standards across franchise locations. Any failure to expand our franchise network may limit our ability to generate revenue.

**WE DO NOT OWN OR OPERATE CONVENIENCE STORES DIRECTLY.** Our business model is asset-light and relies primarily on franchisees or store operators to operate physical retail locations. Because we do not directly operate the stores, we may have limited control over daily store performance, customer service, local compliance, product quality, pricing, inventory management and other operational matters. Poor performance by franchisees could harm our brand and business prospects.

**OUR DIGITAL STORE-MANAGEMENT SYSTEM HAS NOT YET BEEN FULLY DEVELOPED OR COMMERCIALIZED.** We have engaged or intend to engage third-party service providers to assist with development of our website and digital store-management platform. The system has not yet been fully developed, tested or commercialized. Delays, technical problems, cost overruns, cybersecurity issues or failure to meet franchisee needs could adversely affect our business plan.

**WE RELY ON THIRD-PARTY SERVICE PROVIDERS.** We rely, and expect to continue to rely, on third-party consultants, marketing firms, software developers, professional advisers and other service providers. If these parties fail to perform, charge higher fees, terminate their relationships with us, or do not deliver services on schedule, our business development, SEC reporting, OTCQB preparation and platform development may be delayed or adversely affected.

**WE DEPEND SUBSTANTIALLY ON OUR FOUNDER AND CHIEF EXECUTIVE OFFICER.** Our business currently depends substantially on Mingxing Sheng, our founder, Chief Executive Officer, President, Secretary and Treasurer. Mr. Sheng manages our business development, franchise coordination, vendor discussions and corporate matters. The loss of Mr. Sheng's services, or his inability to devote sufficient time to our business, would materially harm our operations and prospects.

**WE HAVE NO FULL-TIME EMPLOYEES.** As of the date of this prospectus, we have no full-time employees. We rely on our founder and may rely on independent contractors and service providers. Our limited personnel may restrict our ability to develop our business, manage franchise relationships, maintain internal controls and comply with public company reporting obligations.

**WE MAY NEED ADDITIONAL FINANCING.** Although we have raised initial capital, we may require additional financing to fund business development, platform development, marketing, professional fees, public company compliance costs and future expansion. There can be no assurance that additional financing will be available when needed, or available on acceptable terms. If we cannot obtain sufficient financing, we may be required to delay, reduce or discontinue parts of our business plan.

**WE MAY INCUR SIGNIFICANT COSTS AS A PUBLIC REPORTING COMPANY.** Upon effectiveness of this registration statement, we will become subject to SEC reporting obligations. Legal, accounting, audit, EDGAR filing, transfer agent, OTC Markets, compliance and other public company costs may be substantial relative to our size. These costs may reduce the funds available for business operations and may require us to raise additional capital.

**OUR INTERNAL CONTROLS MAY BE INADEQUATE AS WE GROW.** We are an early-stage company with limited accounting and administrative personnel. We may not have adequate internal controls over financial reporting. If we fail to develop and maintain effective internal controls, we may be unable to prepare accurate and timely financial statements and SEC reports, which could harm our business and investor confidence.

**OUR BRAND IS NEW AND MAY NOT GAIN MARKET ACCEPTANCE.** The Youmi brand is new and has limited market recognition. Our success depends on our ability to build brand awareness among franchisees, consumers and business partners. If we are unable to establish a trusted brand in the community convenience store market, our business and expansion plans may not succeed.

**WE MAY FACE COMPETITION FROM EXISTING CONVENIENCE STORE CHAINS AND LOCAL STORE OPERATORS.** The convenience store and community retail markets are competitive. We may compete with established convenience store chains, supermarkets, local grocery stores, online delivery platforms and independent community stores. Many competitors have greater financial resources, stronger brand recognition, established supplier relationships and more operating experience than we do.

**WE MAY BE UNABLE TO PROTECT OUR INTELLECTUAL PROPERTY.** We are developing and protecting trademarks, operating manuals, brand materials and software-related assets. However, we have not yet obtained registered trademarks, copyrights or patents. We may be unable to obtain adequate intellectual property protection, and others may use similar names, branding, store designs or operating methods. Protecting intellectual property rights may be costly and uncertain.

**WE MAY BE SUBJECT TO FRANCHISE, RETAIL, DATA PRIVACY AND OTHER REGULATORY REQUIREMENTS.** Our business may be subject to laws and regulations relating to franchising, retail sales, advertising, consumer protection, data privacy, business licensing, taxation and local store operations. If we expand franchising activities in the United States, we may be required to comply with franchise disclosure and registration laws. Failure to comply with applicable laws could result in penalties, delays, restrictions or increased costs.

**WE MAY FACE RISKS RELATED TO OPERATING THROUGH A FRANCHISEE IN CHINA.** Although we have no PRC subsidiary, Hong Kong subsidiary, VIE structure, contractual control arrangement, office or employees in China, our first franchisee operates a physical convenience store in China. Changes in local market conditions, regulations, consumer demand, business licensing requirements, economic conditions, currency controls or enforcement practices in China could affect the performance of the franchise relationship and our ability to expand that part of our business.

**WE MAY BE SUBJECT TO RISKS FROM INTERNATIONAL BUSINESS ACTIVITIES.** Our initial franchise relationship is outside the United States. International business activities may involve additional risks, including language differences, cultural differences, foreign legal requirements, currency exchange issues, cross-border payment issues, political or economic instability, and difficulty enforcing contracts. These risks may increase our costs or limit our ability to manage international franchise relationships.

**OUR BUSINESS MAY BE AFFECTED BY SUPPLY CHAIN AND PRODUCT SOURCING RISKS.** Our franchise model may involve support for daily consumer products, selected agricultural specialty products and other community retail items. Product availability, pricing, supplier reliability, logistics costs, food safety requirements and product quality issues may affect franchisee operations and customer satisfaction. Any significant supply or quality problem could harm our brand and business prospects.

**WE MAY NOT BE ABLE TO GENERATE PROFITABLE OPERATIONS.** Even if we generate revenue, we may not achieve profitability. We expect to incur expenses for business development, platform development, consulting, accounting, legal, audit, SEC reporting, OTCQB preparation and franchise support. If revenues do not grow sufficiently to cover these expenses, we may continue to incur losses.

**Risks Related to Our Securities and This Offering**

**THERE IS CURRENTLY NO PUBLIC MARKET FOR OUR COMMON STOCK.** There is currently no public trading market for our common stock. We intend to apply for quotation of our common stock on the OTCQB Venture Market, but there can be no assurance that our application will be approved, that a market maker will file or clear a Form 211, or that any public trading market will develop or be sustained.

**WE WILL NOT RECEIVE ANY PROCEEDS FROM THIS OFFERING.** This prospectus relates to the resale of shares by selling stockholders. We will not receive any proceeds from sales by the selling stockholders. Accordingly, this offering will not provide us with funds for business operations or expansion.

**OUR COMMON STOCK MAY BE SUBJECT TO THE PENNY STOCK RULES.** Our common stock will likely be considered a "penny stock" under SEC rules. Broker-dealers may be subject to additional requirements before effecting transactions in penny stocks. These requirements may reduce trading activity, limit liquidity and make it more difficult for investors to sell our common stock.

**THE SELLING STOCKHOLDERS MAY SELL A LARGE NUMBER OF SHARES, WHICH COULD DEPRESS THE MARKET PRICE OF OUR COMMON STOCK.** This prospectus covers the resale of 1,294,140 shares of common stock. If a public market develops, sales of a significant number of shares by selling stockholders, or the perception that such sales may occur, could negatively affect the market price of our common stock.

**OUR FOUNDER CONTROLS A MAJORITY OF OUR OUTSTANDING COMMON STOCK.** Mingxing Sheng owns 9,000,000 shares of our common stock, representing approximately 87.4% of our outstanding common stock after the May 7, 2026 issuance. As a result, Mr. Sheng will be able to control matters requiring stockholder approval, including election of directors, amendments to corporate documents and significant corporate transactions. This concentration of ownership may limit the ability of other stockholders to influence corporate decisions.

**OUR DIRECTORS AND CERTAIN SELLING STOCKHOLDERS MAY HAVE POTENTIAL CONFLICTS OF INTEREST.** Certain independent directors hold shares of our common stock that are included in this resale registration statement. Their interests as stockholders may not always align with the interests of other investors. In addition, our founder's controlling ownership may create potential conflicts between his interests and the interests of minority stockholders.

**FUTURE ISSUANCES OF COMMON STOCK MAY DILUTE EXISTING STOCKHOLDERS.** We may issue additional shares of common stock or securities convertible into common stock in the future to raise capital, compensate service providers, acquire assets or for other corporate purposes. Any such issuance may dilute existing stockholders and may adversely affect the market price of our common stock.

**WE DO NOT EXPECT TO PAY DIVIDENDS.** We have never paid cash dividends and do not expect to pay cash dividends in the foreseeable future. We intend to retain any future earnings for business development and working capital. Investors should not purchase our common stock expecting dividend income.

**OUR COMMON STOCK PRICE MAY BE VOLATILE IF A TRADING MARKET DEVELOPS.** If a public trading market develops, the market price of our common stock may be highly volatile. Factors such as limited trading volume, lack of analyst coverage, changes in our operating results, financing activities, regulatory developments, market conditions and general economic conditions may cause significant price fluctuations.

**WE WILL BE SUBJECT TO SECTION 15(d) REPORTING OBLIGATIONS AND NOT SECTION 12 REPORTING UNLESS WE FILE A FORM 8-A.** Upon effectiveness of this registration statement, we will become subject to reporting obligations under Section 15(d) of the Exchange Act. Unless we register a class of securities under Section 12 of the Exchange Act, we will not be subject to certain requirements applicable to Section 12 reporting companies, including certain proxy rules, beneficial ownership reporting rules and Section 16 reporting requirements. As a result, investors may receive less information than they would from a company registered under Section 12.

**OUR STATUS AS AN EMERGING GROWTH COMPANY AND SMALLER REPORTING COMPANY MAY REDUCE THE INFORMATION AVAILABLE TO INVESTORS.** We qualify as an emerging growth company and a smaller reporting company. We may take advantage of reduced disclosure and reporting requirements available to such companies. These reduced requirements may make our financial statements and public disclosures less comparable to those of other public companies and may make our common stock less attractive to investors.

**SHARES ELIGIBLE FOR FUTURE SALE MAY ADVERSELY AFFECT THE MARKET PRICE OF OUR COMMON STOCK.** After this registration statement becomes effective, shares covered by this prospectus may be sold by the selling stockholders, subject to applicable law and prospectus delivery requirements. Additional shares not covered by this prospectus may become eligible for resale under Rule 144 or other exemptions in the future. Future sales of shares could adversely affect the market price of our common stock if a trading market develops.

**WE MAY NOT BE ABLE TO SATISFY OTCQB REQUIREMENTS.** We intend to apply for quotation of our common stock on the OTCQB Venture Market. OTCQB quotation requires satisfaction of applicable eligibility, disclosure, corporate governance and ongoing requirements. We may be unable to meet these requirements, obtain market maker sponsorship, complete the Form 211 process, or maintain eligibility after quotation.

**AN INVESTOR MAY BE UNABLE TO LIQUIDATE AN INVESTMENT IN OUR COMMON STOCK.** Because there is currently no public market for our common stock, and because there can be no assurance that an active market will develop, investors may be unable to sell their shares when desired or at all. An investment in our common stock should be considered highly illiquid and speculative.

**USE OF PROCEEDS**

This prospectus relates to shares of our common stock that may be offered and sold from time to time by the selling stockholders identified in this prospectus.

We will not receive any proceeds from the sale of shares by the selling stockholders. However, we may seek additional financing in the future to support our operations, business development and expansion plans.

All expenses relating to the registration of the shares, including legal, accounting, audit, filing and printing expenses, will be paid by us. The selling stockholders will pay any brokerage commissions, transfer taxes and similar selling expenses incurred in connection with the sale of their shares.

**DIVIDEND POLICY**

We have never declared or paid cash dividends on our common stock. We currently intend to retain any future earnings for use in the operation and expansion of our business and do not anticipate paying cash dividends in the foreseeable future. Any future determination to pay dividends will be at the discretion of our Board of Directors and will depend upon our financial condition, results of operations, capital requirements and other factors deemed relevant by our Board of Directors.

**DETERMINATION OF THE OFFERING PRICE**

There is currently no established public trading market for our common stock.

The selling stockholders may sell the shares offered by this prospectus at a fixed price of $0.10 per share until our common stock is quoted on the OTCQB Venture Market, if at all. Thereafter, the shares may be sold at prevailing market prices, privately negotiated prices or other prices.

The fixed offering price of $0.10 per share was determined based on the price at which shares were sold by us in private placements to the selling stockholders and does not necessarily bear any relationship to our assets, book value, earnings, operating results, financial condition or any other established criteria of value.

We have not obtained any valuation or opinion from an investment banker, appraiser or other independent third party regarding the fairness of the offering price of the shares.

**DILUTION**

The shares of common stock being offered by the selling stockholders are outstanding shares that have already been issued and sold by us. Accordingly, there will be no dilution to our existing stockholders as a result of the sale of shares by the selling stockholders under this prospectus.

However, future issuances of common stock or securities convertible into common stock by us could result in dilution to existing stockholders.

**SELLING STOCKHOLDERS**

This prospectus relates to the resale by the selling stockholders identified below of up to 1,294,140 shares of our common stock.

The selling stockholders acquired the shares directly from us in private placement transactions. None of the selling stockholders is a broker-dealer or an affiliate of a broker-dealer, except that certain selling stockholders are independent members of our board of directors.

We are registering the shares on behalf of the selling stockholders to permit the resale of such shares by the holders from time to time after the date of this prospectus.

The selling stockholders are not required to sell any shares under this prospectus and may sell all, a portion or none of their shares.

We will bear all expenses incurred in connection with the registration of the shares covered by this prospectus. The selling stockholders will bear all brokerage commissions and similar selling expenses, if any.

Beneficial ownership is determined in accordance with Rule 13d-3 promulgated under the Securities Exchange Act of 1934, as amended. Under these rules, beneficial ownership includes shares over which a person exercises sole or shared voting or investment power. The percentages in the table below are based upon 10,294,140 shares of our common stock issued and outstanding as of the date of this prospectus.

Except as otherwise indicated, each selling stockholder has sole voting and investment power with respect to the shares beneficially owned.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Name of Shareholder** | **Number of shares <br> Before Offering(1)** | **Number of shares<br> Offered(1)** | **Number of shares <br> After Offering(2)** | **Date Acquired** | **Percent of Total Shares <br> held after Offering(1)** |
| **ZHANG QIONGSHAO** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **ZHANG YE** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **CHEN LIN** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **LV ZHEN** | 2657 | 2657 | 0 | 4/30/26 | \* |
| **LIU BAOSHENG** | 2520 | 2520 | 0 | 4/30/26 | \* |
| **LI DAN** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **MA DAOJIN** | 2610 | 2610 | 0 | 4/30/26 | \* |
| **DENG CHUNXIA** | 2459 | 2459 | 0 | 4/30/26 | \* |
| **ZHU ZIHAN** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **TANG DEWEN** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **LIU DESHENG** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **LI RONG** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **LIU JIANHUA** | 2600 | 2600 | 0 | 4/30/26 | \* |
| **YANG YUNJIA** | 2510 | 2510 | 0 | 4/30/26 | \* |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
| **WU CHUNQIONG** | 2560 | 0 | 4/30/26 | \* |
| **YIN GUI** | 56820 | 0 | 4/30/26 | \* |
| **XIONG LIUQING** | 214540 | 0 | 4/30/26 | 2.1 |
| **LV JUN** | 2530 | 0 | 4/30/26 | \* |
| **HU LINGYUN** | 2500 | 0 | 4/30/26 | \* |
| **LIANG YUTING** | 2500 | 0 | 4/30/26 | \* |
| **WU ZHIDONG** | 2630 | 0 | 4/30/26 | \* |
| **SONG GUOZHONG** | 2620 | 0 | 4/30/26 | \* |
| **WANG FAN** | 32110 | 0 | 4/30/26 | \* |
| **WANG JUE** | 2600 | 0 | 4/30/26 | \* |
| **ZHU XIAOXIA** | 2560 | 0 | 4/30/26 | \* |
| **DUAN XIAOHUA** | 53120 | 0 | 4/30/26 | \* |
| **HUANG LICHUN** | 2560 | 0 | 4/30/26 | \* |
| **JIAO JINLING** | 2540 | 0 | 4/30/26 | \* |
| **XIE DONGMING** | 50520 | 0 | 4/30/26 | \* |
| **ZHAO LILI** | 2709 | 0 | 4/30/26 | \* |
| **HU WEITING** | 2500 | 0 | 4/30/26 | \* |
| **ZHONG XIAOCHUN** | 2640 | 0 | 4/30/26 | \* |

---

---

| | | | | |
|:---|:---|:---|:---|:---|
| **LI LINXIA** | 2630 | 0 | 4/30/26 | \* |
| **BIAN YUNLOU** | 101600 | 0 | 4/30/26 | \* |
| **ZHU XIUZHI** | 2600 | 0 | 4/30/26 | \* |
| **CHEN XIAOJUN** | 163610 | 0 | 4/30/26 | 1.6 |
| **DENG LIJUAN** | 2510 | 0 | 4/30/26 | \* |
| **ZHOU MAN** | 2600 | 0 | 4/30/26 | \* |
| **CHEN ZUSONG** | 2540 | 0 | 4/30/26 | \* |
| **HE JUNLIAN** | 2520 | 0 | 4/30/26 | \* |
| **PENG BIHUA** | 2520 | 0 | 4/30/26 | \* |
| **WEN YUTING** | 2700 | 0 | 4/30/26 | \* |
| **FENG JIEXIANG** | 2600 | 0 | 4/30/26 | \* |
| **WEN LONGQIANG** | 2540 | 0 | 4/30/26 | \* |
| **LEI YUHUA** | 2500 | 0 | 4/30/26 | \* |
| **WANG YANQING** | 2480 | 0 | 4/30/26 | \* |
| **ZHOU EN** | 2590 | 0 | 4/30/26 | \* |
| **WEN HONGBING** | 69540 | 0 | 4/30/26 | \* |
| **CENG WEI** | 2510 | 0 | 4/30/26 | \* |
| **XIONG XUEZI** | 2510 | 0 | 4/30/26 | \* |
| **Huang JINJING** | 62750 | 0 | 4/30/26 and 5/7/26 | \* |
| **DCG China Limited** | 381575 | 0 | 4/30/26 | 3.7 |
| **Totals** | 1294140 | 0 | N/A | N/A |

---

\* Represents less than one percent (1%).

&nbsp;&nbsp;&nbsp;&nbsp;(1) Beneficial ownership is determined in accordance with Rule 13d-3
under the Securities Exchange Act of 1934, as amended.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Assumes that all shares offered under this prospectus are sold
and that the selling stockholders acquire no additional shares of our common stock before the completion of this offering.

We may require the selling stockholders to suspend the sales of shares offered under this prospectus upon the occurrence of any event that would require us to amend or supplement this prospectus in order to comply with applicable securities laws.

**MARKET FOR OUR COMMON STOCK**

There is currently no public trading market for our common stock.

We intend to apply for quotation of our common stock on the OTCQB Venture Market at a future date following the effectiveness of this registration statement. However, there can be no assurance that our common stock will be approved for quotation on the OTCQB Venture Market or that an active trading market will develop or be sustained.

The OTCQB Venture Market is a quotation service operated by OTC Markets Group Inc. Quotation of securities on the OTCQB Venture Market generally requires a market maker to file a Form 211 application with the Financial Industry Regulatory Authority ("FINRA") on behalf of the issuer. There can be no assurance that a market maker will agree to sponsor our common stock or that any such application will be approved.

**Holders of Record**

As of the date of this prospectus, there were 53 holders of record of our common stock and 10,294,140 shares of common stock issued and outstanding.

**Dividends**

We have never declared or paid cash dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future. We currently intend to retain any future earnings for the development and expansion of our business.

Equity Compensation Plans

We do not currently maintain any equity compensation plans.

**PLAN OF DISTRIBUTION**

The selling stockholders identified in this prospectus may offer and sell up to 1,294,140 shares of our common stock from time to time.

The selling stockholders may sell the shares offered by this prospectus at a fixed price of $0.10 per share until our common stock is quoted on the OTCQB Venture Market, if at all. Thereafter, the shares may be sold at prevailing market prices, privately negotiated prices or other prices.

Before our common stock is quoted on the OTCQB Venture Market, selling stockholders may sell shares in privately negotiated transactions permitted under applicable securities laws.

We intend to seek quotation of our common stock on the OTCQB Venture Market following the effectiveness of this registration statement.

However, there can be no assurance that:

&nbsp;&nbsp;&nbsp;&nbsp;• a market maker will agree to sponsor our common stock;

&nbsp;&nbsp;&nbsp;&nbsp;• a Form 211 application will be filed with FINRA;

&nbsp;&nbsp;&nbsp;&nbsp;• FINRA will approve any such application; or

&nbsp;&nbsp;&nbsp;&nbsp;• an active public trading market for our common stock will develop or be sustained.

In the absence of an active trading market, investors may be unable to liquidate their investment.

After our common stock becomes quoted on the OTCQB Venture Market, the selling stockholders may sell shares from time to time through one or more of the following methods:

&nbsp;&nbsp;&nbsp;&nbsp;• ordinary brokerage transactions;

&nbsp;&nbsp;&nbsp;&nbsp;• transactions involving market makers;

&nbsp;&nbsp;&nbsp;&nbsp;• privately negotiated transactions;

&nbsp;&nbsp;&nbsp;&nbsp;• block trades;

&nbsp;&nbsp;&nbsp;&nbsp;• sales directly to purchasers;

&nbsp;&nbsp;&nbsp;&nbsp;• broker-dealers acting as agents or principals; or

&nbsp;&nbsp;&nbsp;&nbsp;• any other method permitted by applicable law.

The selling stockholders may also sell shares under Rule 144 under the Securities Act, if available, rather than pursuant to this prospectus.

Broker-dealers engaged by the selling stockholders may arrange for other brokers or dealers to participate in sales of the shares.

Brokers or dealers may receive commissions, discounts or concessions from the selling stockholders or purchasers in amounts negotiated by the parties.

The selling stockholders and any broker-dealers or agents participating in the distribution of the shares may be deemed to be "underwriters" within the meaning of the Securities Act. Any commissions received by broker-dealers or agents and any profit realized on the resale of shares may be deemed underwriting commissions or discounts under the Securities Act.

We will pay substantially all expenses relating to the registration of the shares, including SEC filing fees, legal fees, accounting fees and printing expenses. The selling stockholders will pay any brokerage commissions and similar selling expenses.

We may suspend the use of this prospectus by the selling stockholders upon the occurrence of any event that makes any statement in this prospectus materially misleading or incomplete. In such event, the selling stockholders must discontinue sales of shares until this prospectus has been amended or supplemented.

The selling stockholders may pledge or grant security interests in some or all of the shares owned by them. If a selling stockholder defaults in the performance of any secured obligation, the pledgees or secured parties may offer and sell the shares from time to time under this prospectus, provided that any required prospectus supplement or amendment is filed to identify such pledgee or secured party as a selling stockholder.

We and the selling stockholders will be subject to applicable provisions of the Securities Exchange Act of 1934 and the rules and regulations thereunder, including Regulation M, which may limit the timing of purchases and sales of shares of our common stock by the selling stockholders and any participating broker-dealers.

Upon effectiveness of the registration statement of which this prospectus forms a part, shares sold pursuant to this prospectus will generally be freely tradable by persons other than our affiliates.

**BUSINESS**

**Company Overview**

Youmi Inc. ("Youmi," the "Company," "we," "our," or "us") was incorporated in the State of Nevada on February 24, 2026. We are an early-stage company engaged in the business of community convenience store franchising and related digital store-management support services.

Our business focuses on assisting independently owned community convenience stores through standardized franchising support, operational guidance, branding support and digital management tools designed to improve store operations and customer loyalty management.

We are developing a community-oriented convenience store franchise network centered on daily consumer products and localized retail services. Our business strategy is designed to promote standardized operations, improve operational efficiency for franchisees and support scalable store expansion through a light-asset operating model.

As of the date of this prospectus:

&nbsp;&nbsp;&nbsp;&nbsp;• we have completed private placement financings of our common stock;

&nbsp;&nbsp;&nbsp;&nbsp;• we have entered into a binding franchise cooperation agreement with an existing independent community convenience store operator in
China;

&nbsp;&nbsp;&nbsp;&nbsp;• we have engaged a third-party software developer to assist in the development of our planned digital store-management platform and
website; and

&nbsp;&nbsp;&nbsp;&nbsp;• we are preparing to implement our initial franchise operating standards and management procedures with our first franchisee.

Our initial franchise arrangement is intended to assist us in evaluating and refining our franchising standards, operational procedures and store-management systems before broader expansion.

Our principal executive office is located at 732 S 6th Street, Suite V, Las Vegas, Nevada 89101, and our telephone number is (929) 282-9977.

**Our Business Model**

Our business is designed around two complementary operational components:

Community Convenience Store Franchising

We provide franchise support services to independently owned community convenience stores through standardized operating procedures, store branding support, operational guidance and franchise management services.

Our franchising model is designed to enable local store operators to adopt standardized business practices while maintaining operational flexibility suitable for local community retail markets.

Digital Store-Management Support Services

We are developing digital operational support tools intended to assist franchisees with store management, customer membership management, inventory coordination, promotional activities and operational reporting.

Our planned digital system is intended to support internal store operations and franchise management. We do not currently plan to operate payment-processing or regulated cash-register settlement functions.

**Growth Strategy**

Our growth strategy focuses on gradually expanding our franchise network while refining operational standards and digital support systems.

Our current business objectives include:

&nbsp;&nbsp;&nbsp;&nbsp;• implementing our franchise operating standards with our initial franchisee;

&nbsp;&nbsp;&nbsp;&nbsp;• refining standardized franchise operating procedures;

&nbsp;&nbsp;&nbsp;&nbsp;• continuing development of our digital store-management platform;

&nbsp;&nbsp;&nbsp;&nbsp;• identifying additional qualified franchise operators;

&nbsp;&nbsp;&nbsp;&nbsp;• expanding brand recognition; and

&nbsp;&nbsp;&nbsp;&nbsp;• strengthening operational support systems for future franchise growth.

We pursue a scalable light-asset operating model focused primarily on franchise support and operational management rather than direct ownership of retail stores.

**Competition**

The community convenience retail industry is highly competitive and fragmented.

We compete with independent convenience stores, regional retail chains and larger national convenience store operators. Many competitors possess substantially greater financial, operational, marketing and technological resources than we do.

We believe our competitive strengths may include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a localized community-focused operating model;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• standardized franchise operational procedures;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• planned digital operational support tools;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• lower fixed operating costs through a light-asset structure; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• flexibility in serving localized community retail markets.

However, there can be no assurance that we will be able to compete successfully in the convenience retail market.

**Regulatory Matters**

Our operations are subject to various laws and regulations applicable to retail businesses, franchising activities, consumer protection, intellectual property, advertising, data protection and business licensing requirements.

Because our business model is still in the early stage of development, we do not currently anticipate material costs associated with regulatory compliance beyond ordinary business licensing, corporate compliance and operational requirements.

If we expand our operations in the future, we may become subject to additional regulatory requirements in the jurisdictions in which our franchisees operate.

**Intellectual Property**

We are developing and protecting intellectual property relating to our business operations, branding and digital systems.

Our intellectual property strategy includes:

&nbsp;&nbsp;&nbsp;&nbsp;• planned trademark applications for "Youmi," "Youmi Neighbor" and related branding;

&nbsp;&nbsp;&nbsp;&nbsp;• planned software copyright registrations relating to digital store-management systems;

&nbsp;&nbsp;&nbsp;&nbsp;• proprietary franchise operating procedures and manuals; and

&nbsp;&nbsp;&nbsp;&nbsp;• proprietary store branding and operational materials.

We currently do not own any patents.

**Employees**

As of the date of this prospectus, we do not have any full-time employees.

Our operations currently rely substantially on the efforts of our founder and sole officer and director, Mingxing Sheng.

We may hire additional personnel as our business operations expand.

**Properties**

We do not currently maintain a separate operating office.

Our principal executive office address is our registered business address located at 732 S 6th Street, Suite V, Las Vegas, Nevada 89101.

**Website**

We are currently developing our corporate website and digital store-management platform. Our website is not yet operational.

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

**General**

The following discussion and analysis should be read together with our financial statements and related notes included elsewhere in this prospectus.

This discussion contains forward-looking statements that involve risks and uncertainties. Actual results may differ materially from those anticipated in these forward-looking statements as a result of various factors, including those discussed under "Risk Factors" and elsewhere in this prospectus.

We are an early-stage company and have generated no material revenues to date.

COMPANY OVERVIEW

Youmi Inc. was incorporated in the State of Nevada on February 24, 2026.

We are engaged in the business of community convenience store franchising and related digital store-management support services.

Our business focuses on assisting independently owned community convenience stores through standardized franchising support, operational guidance, branding support and digital operational support services intended to improve store efficiency and customer loyalty management.

Our business strategy is designed around an asset-light operating model focused primarily on franchise support and operational management rather than direct ownership of retail stores.

Since inception, we have:

&nbsp;&nbsp;&nbsp;&nbsp;• completed private placements of our common stock;

&nbsp;&nbsp;&nbsp;&nbsp;• entered into a franchise cooperation agreement with an independent community convenience store operator in China;

&nbsp;&nbsp;&nbsp;&nbsp;• engaged third-party service providers relating to development of our website and digital operational support systems; and

&nbsp;&nbsp;&nbsp;&nbsp;• continued development of our franchise operating procedures and business model.

As of the date of this prospectus, we have not generated material revenues from operations.

RESULTS OF OPERATIONS

From February 24, 2026 (Inception) to April 30, 2026

We generated no material revenues during the period from February 24, 2026 (inception) through April 30, 2026.

Operating expenses during the period consisted primarily of bank charges and general administrative expenses. For the period from February 24, 2026 (inception) through April 30, 2026, we incurred a net loss of approximately $906.

PLAN OF OPERATIONS

During the next twelve months, we intend to continue developing our community convenience store franchising business and related digital store-management support services.

Our principal operating activities are expected to include:

&nbsp;&nbsp;&nbsp;&nbsp;• implementing and evaluating our franchise operating procedures with our initial franchisee;

&nbsp;&nbsp;&nbsp;&nbsp;• refining our franchise manuals, brand materials and operating standards;

&nbsp;&nbsp;&nbsp;&nbsp;• continuing development of our website and digital operational support services;

&nbsp;&nbsp;&nbsp;&nbsp;• identifying and negotiating with additional potential franchisees;

&nbsp;&nbsp;&nbsp;&nbsp;• engaging marketing and promotional service providers as needed; and

&nbsp;&nbsp;&nbsp;&nbsp;• maintaining our corporate, accounting, audit, SEC reporting and public company compliance activities.

We estimate that our business development and operating expenses for the next twelve months will be approximately $120,000 to $190,000, excluding certain public company, professional, advisory and regulatory expenses. These estimates may change depending on the timing of operational development activities, marketing activities and professional service costs.

As of April 30, 2026, we had cash and cash equivalents of approximately $132,508. We have not generated material revenues from operations. We expect to use our cash primarily for business development, professional fees, platform development, franchise support, marketing and general administrative expenses.

We may require additional financing to fully implement our business plan and satisfy public company compliance obligations during the next twelve months. We may seek additional financing through equity financing, debt financing, loans from management or other financing arrangements. There can be no assurance that additional financing will be available on acceptable terms or at all.

LIQUIDITY AND CAPITAL RESOURCES

As of April 30, 2026, we had cash and cash equivalents of approximately $132,508 and working capital of approximately $132,508.

Our primary source of liquidity to date has been proceeds from private placements of our common stock.

Net cash used in operating activities during the period consisted primarily of bank charges and general administrative expenses.

We have not generated material revenues from operations and expect to continue incurring operating losses as we continue developing our business operations and satisfying public company reporting obligations.

We expect that additional financing will likely be required to support future business operations, operational development activities and public company compliance costs. We may seek additional financing through equity financings, debt financings, loans from management or other financing arrangements. There can be no assurance that additional financing will be available on acceptable terms or at all.

CRITICAL ACCOUNTING POLICIES

Our financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").

The preparation of financial statements in conformity with U.S. GAAP 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.

Actual results could differ materially from those estimates.

RECENT ACCOUNTING PRONOUNCEMENTS

Management has reviewed recently issued accounting pronouncements and does not believe that any recently issued accounting pronouncements, if currently adopted, would have a material effect on our financial statements.

**DIRECTORS AND EXECUTIVE OFFICERS**

The following table sets forth information regarding our directors and executive officers as of the date of this prospectus:

---

| | | |
|:---|:---|:---|
| **Name** | **Age** | **Position** |
| Mingxing Sheng | 46 | Chief Executive Officer, President, Chairman and Director |
| Yunlou Bian | 40 | Director |
| Yuting Wen | 21 | Director |

---

Executive officers are elected annually by our Board of Directors and serve until their successors are duly elected and qualified or until their earlier resignation or removal. Directors are elected by stockholders and serve until their successors are elected and qualified or until their earlier resignation or removal.

<u>Mingxing Sheng</u> has served as our Chief Executive Officer, President, Secretary, Treasurer and Chairman of the Board since our incorporation in February 2026. Mr. Sheng has experience in retail operations, business development and supply chain management. Since 2019, Mr. Sheng has been involved in the operation and management of community retail and supply-chain related businesses. We believe Mr. Sheng's experience in retail operations, franchising development and business management qualifies him to serve as a director and executive officer of the Company.

<u>Yunlou Bian</u> has served as a director of the Company since April 2026. Since 2021, Mr. Bian has been involved in business management and supply-chain related operations. Mr. Bian has experience in operational coordination and business development. We believe Mr. Bian's business and operational experience qualifies him to serve as a director of the Company.

<u>Yuting Wen</u> has served as a director of the Company since April 2026. Since July 2025, Ms. Wen has served as Assistant to the Chairman for a business enterprise, where she has been involved in administrative support and operational coordination matters. Ms. Wen is also pursuing studies in financial management. We believe Ms. Wen's administrative and financial management background qualifies her to serve as a director of the Company.

**Family Relationships**

There are no family relationships among any of our directors or executive officers.

**Involvement in Certain Legal Proceedings**

To the best of our knowledge, during the past ten years, none of our directors, executive officers, promoters or control persons has:

&nbsp;&nbsp;&nbsp;&nbsp;• been convicted in a criminal proceeding or been subject to a pending criminal proceeding, excluding traffic violations and other minor
offenses;

&nbsp;&nbsp;&nbsp;&nbsp;• been subject to any order, judgment or decree permanently or temporarily enjoining such person from engaging in any type of business,
securities or banking activities; or

&nbsp;&nbsp;&nbsp;&nbsp;• been found by a court or governmental agency to have violated any federal or state securities or commodities law.

**Director Independence**

Our Board of Directors currently consists of three directors. The Board of Directors has determined that Yunlou Bian and Yuting Wen qualify as independent directors under the independence standards generally used by the Nasdaq Stock Market. Their ownership of shares purchased in the Company's private placement transactions does not, by itself, impair their independence.

**Code of Ethics**

We have not yet adopted a formal code of ethics applicable to our directors, officers and employees. We intend to adopt a code of ethics as our business operations and public company compliance activities continue to develop.

**Committees of the Board of Directors**

We do not currently maintain separately designated audit, compensation or nominating committees. Due to our size and early stage of operations, our Board of Directors presently performs the functions that would otherwise be performed by such committees.

As our operations and corporate governance requirements develop, we may establish additional Board committees in the future.

**Conflicts of Interest**

Our officers and directors may engage in other business activities outside of the Company and may devote time to other business interests. Accordingly, conflicts of interest may arise from time to time regarding the allocation of business opportunities and management time.

Our officers and directors have agreed to devote such time as is reasonably necessary to manage our affairs. However, there is no minimum amount of time that any officer or director is required to devote to our business.

Other than as described herein, we are not aware of any material conflicts of interest involving our officers or directors.

**EXECUTIVE COMPENSATION**

The following table sets forth information regarding compensation earned by our principal executive officer during the period from February 24, 2026 (inception) through April 30, 2026.

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Name and Principal Position** | **Year** | **Salary ($)** | **Bonus ($)** | **Stock Awards ($)** | **Option Awards ($)** | **Non-Equity Incentive Plan Compensation ($)** | **All Other Compensation ($)** | **Total ($)** |
| Mingxing Sheng, Chief Executive Officer | 2026 | – |  | – |  | – |  |  |

---

We have not paid any compensation to our directors or executive officers since inception.

**Employment Agreements**

We currently do not have employment agreements with any of our executive officers or directors.

**Outstanding Equity Awards**

As of the date of this prospectus, none of our executive officers or directors holds outstanding options, warrants or other equity awards issued by the Company.

**SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT**

The following table sets forth information regarding the beneficial ownership of our common stock as of the date of this prospectus by:

&nbsp;&nbsp;&nbsp;&nbsp;• each person known by us to beneficially own more than 5% of our outstanding common stock;

&nbsp;&nbsp;&nbsp;&nbsp;• each of our directors and executive officers; and

&nbsp;&nbsp;&nbsp;&nbsp;• all directors and executive officers as a group.

The percentages below are based on 10,294,140 shares of common stock issued and outstanding as of the date of this prospectus.

---

| | | |
|:---|:---|:---|
| **Name of Beneficial Owner** | **Shares Beneficially Owned** | **Percentage Owned** |
| Mingxing Sheng | 9000000 | 87.4% |
| Yunlou Bian | 101600 | \* |
| Yuting Wen | 2700 | \* |
| All directors and executive officers as a group (3 persons) | 9104300 | 88.4% |

---

\* Less than 1%.

Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting and investment power with respect to securities.

**CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS**

On April 15, 2026, the Company issued 9,000,000 shares of common stock to Mingxing Sheng, our founder, Chief Executive Officer, President, Chairman and Director, in consideration of a capital contribution of $10,000 and organizational and business development activities relating to the formation and development of the Company.

Other than the foregoing, since our incorporation, there have been no transactions exceeding the lesser of $120,000 or one percent of the average of our total assets in which:

&nbsp;&nbsp;&nbsp;&nbsp;• the Company was or is to be a participant; and

&nbsp;&nbsp;&nbsp;&nbsp;• any related person had or will have a direct or indirect material interest.

**DESCRIPTION OF SECURITIES**

Our authorized capital stock consists of 65,000,000 shares of common stock, par value $0.001 per share, and 10,000,000 shares of preferred stock, par value $0.001 per share.

As of the date of this prospectus, we had 10,294,140 shares of common stock issued and outstanding held by 53 stockholders of record, and no shares of preferred stock issued and outstanding.

**Common Stock**

Holders of our common stock are entitled to one vote per share on all matters submitted to a vote of stockholders. Holders of common stock are entitled to receive ratably such dividends, if any, as may be declared by our Board of Directors out of legally available funds.

Upon liquidation, dissolution or winding up of the Company, holders of our common stock are entitled to share ratably in all assets remaining after payment of liabilities and any preferential rights of preferred stockholders.

Holders of common stock have no preemptive, subscription, conversion or redemption rights, and there are no sinking fund provisions applicable to the common stock.

Our Articles of Incorporation do not provide for cumulative voting in the election of directors. Accordingly, holders of a majority of the outstanding shares of common stock entitled to vote in any election of directors may elect all directors standing for election.

**Preferred Stock**

We are authorized to issue up to 10,000,000 shares of preferred stock, par value $0.001 per share.

As of the date of this prospectus, no shares of preferred stock are issued or outstanding.

Our Board of Directors has the authority, without further stockholder approval, to issue preferred stock in one or more series and to determine the rights, preferences, privileges and restrictions of such shares, including voting rights, dividend rights, conversion rights, redemption privileges and liquidation preferences.

The issuance of preferred stock could adversely affect the voting power and other rights of holders of common stock.

**Uncertificated Shares**

Our Board of Directors may authorize the issuance of uncertificated shares of common stock in accordance with Nevada law and our bylaws. Ownership of uncertificated shares may be evidenced by book-entry records maintained by the Company or its transfer agent.

**Dividend Policy**

See "Dividend Policy."

**Warrants and Options**

As of the date of this prospectus, we have no outstanding warrants, options or other securities convertible into shares of our common stock.

**SHARES ELIGIBLE FOR FUTURE SALE**

Upon effectiveness of this registration statement, the 1,294,140 shares of common stock being registered for resale by the selling stockholders will be freely tradable without restriction or further registration under the Securities Act, except for shares purchased by affiliates of the Company, as that term is defined under Rule 144 of the Securities Act.

The remaining outstanding shares of common stock held by our officers, directors and control persons will constitute "restricted securities" within the meaning of Rule 144 under the Securities Act.

**Rule 144**

In general, under Rule 144 as currently in effect, a person who has beneficially owned restricted securities for at least six months may sell such securities provided that the Company has been subject to the reporting requirements of the Securities Exchange Act of 1934 for at least 90 days and has filed all required reports during the preceding 12 months.

Affiliates of the Company are subject to additional restrictions under Rule 144, including limitations on the amount of securities that may be sold, manner-of-sale requirements and notice requirements.

Assuming the Company remains subject to the reporting requirements of the Exchange Act and satisfies the applicable requirements of Rule 144, Rule 144 may become available for the resale of restricted securities once the applicable holding periods and conditions are satisfied.

Future sales of substantial amounts of our common stock in the public market could adversely affect the market price of our common stock.

**LEGAL MATTERS**

The validity of the shares of common stock offered by this prospectus will be passed upon for the Company by The YANG LAW, Flushing, New York.

**EXPERTS**

The financial statements of Youmi Inc. as of April 30, 2026 and for the period from February 24, 2026 (inception) through April 30, 2026 included in this prospectus have been audited by Tang Qian & Associates, PLLC, an independent registered public accounting firm, as stated in their report appearing herein, and are included in reliance upon such report given upon the authority of such firm as experts in accounting and auditing.

**DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES**

Our Articles of Incorporation and Bylaws provide that we may indemnify our directors and officers to the fullest extent permitted by Nevada law against liabilities and expenses incurred in their capacities as directors and officers.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**WHERE YOU CAN FIND MORE INFORMATION**

We have filed with the Securities and Exchange Commission a registration statement on Form S-1 under the Securities Act with respect to the shares offered by this prospectus.

This prospectus forms part of the registration statement and does not contain all information included in the registration statement and exhibits. Statements contained in this prospectus regarding the contents of any contract or other document are not necessarily complete, and reference is made to the exhibits filed with the registration statement for a more complete description of such matters.

Upon effectiveness of the registration statement, we will become subject to the informational requirements of the Securities Exchange Act of 1934 and will file reports and other information with the SEC.

The SEC maintains an Internet website at <u>www.sec.gov</u> that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC.

**YOUMI INC.** 

**INDEX TO FINANCIAL STATEMENTS** 

---

| | |
|:---|:---|
| [Report of Independent Registered Public Accounting Firm](#fin_001) | [F-1](#fin_001) |
| [Balance Sheet](#fin_002) | [F-2](#fin_002) |
| [Statement of Operations](#fin_003) | [F-3](#fin_003) |
| [Statements of Stockholders' Equity](#fin_004) | [F-4](#fin_004) |
| [Statements of Cash Flows](#fin_005) | [F-5](#fin_005) |
| [Notes to Financial Statements](#fin_006) | [F-6 to F-7](#fin_006) |

---

**<u>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

To the shareholders and the board of directors of Youmi Inc.

**Opinion on the Financial Statements**

We have audited the accompanying balance sheet of Youmi Inc. (the "Company") as of April 30, 2026, and the related statement of operations, statement of stockholders' equity, and statement of cash flows for the period from February 24, 2026 (inception) through April 30, 2026, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of April 30, 2026, and the results of its operations and its cash flows for the period from February 24, 2026 (inception) through April 30, 2026, in conformity with accounting principles generally accepted in the United States of America.

**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 firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 

---

| |
|:---|
| */s/ Tang Qian & Associates, PLLC* |
| We have served as the Company's auditor since 2026 |
| Flower Mound, Texas |
| May 20, 2026 |
| PCAOB ID: 7080 |

---

**YOUMI INC.**

**BALANCE SHEET**

---

| | |
|:---|:---|
|  | **April 30, 2026** |
| **ASSETS** | |
| &nbsp;&nbsp;&nbsp;Cash and cash equivalents | $132508 |
| Prepaid expense and other current assets | $70000 |
| Total Current Assets | $202508 |
| **Total Assets** | $202508 |
| **LIABILITIES AND STOCKHOLDERS' EQUITY** |  |
| Current liabilities |  |
| Other current liabilities | $70000 |
| Total Current Liabilities | $70000 |
| Total Liabilities | $70000 |
| Stockholders' Equity |  |
| Preferred stock, par value $0.001; 10,000,000 shares authorized; 0 shares issued and outstanding |  |
| Common stock, par value $0.001; 65,000,000 shares authorized, 10,233,990 shares issued and outstanding | $10234 |
| Additional paid in capital | $123180 |
| Accumulated deficit | $(906) |
| **Total Stockholders' Equity** | 132508 |
| **Total Liabilities and Stockholders' Equity** | $202508 |

---

**YOUMI INC.**

**STATEMENT OF OPERATIONS** 

---

| | |
|:---|:---|
|  | **From February 24, 2026 (Inception) to April 30, 2026** |
| **REVENUE** | $— |
| Cost of goods sold |  |
| **Gross Profit** |  |
| Operating expenses |  |
| General and administrative expenses | 906 |
| **Net Loss from operations** | (906) |
| Provision for income taxes |  |
| **Net Loss** | $(906) |
| Net Loss Per Share: Basic and Diluted | $- |
| Weighted Average Number of Shares Outstanding: Basic and Diluted | 2200515 |

---

**YOUMI INC.**

**STATEMENT OF STOCKHOLDERS' EQUITY**

**FROM FEBRUARY 24, 2026 (INCEPTION) TO APRIL 30, 2026**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Common**<br> **Shares** | **Common Stock**<br> **Amount**  | **Additional** <br> **Paid-in**<br> **Capital** | **Accumulated**<br> **&nbsp;&nbsp;&nbsp;&nbsp;Deficit** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total**<br> **Stockholders'**<br> **&nbsp;&nbsp;&nbsp;&nbsp;Equity** |
| **Inception, February 24, 2026** |  | $— | $— | $— | $— |
| Shares issued for cash | 10233990 | 10234 | 123180 |  | $133414 |
| Net loss for the period ended April 30, 2026 |  |  |  | (906) | (906) |
| **Balance, April 30, 2026** | 10233990 | $10234 | $123180 | $(906) | $132508 |

---

**YOUMI INC.**

**STATEMENT OF CASH FLOWS**

---

| | |
|:---|:---|
|  | **From February 24, 2026 (Inception) to April 30, 2026** |
| **CASH FLOWS FROM OPERATING ACTIVITIES:** |  |
| Net loss for the period | $(906) |
| Adjustments to reconcile net loss to net change in cash from operating activities: |  |
| Net Cash Used in Operating Activities | (906) |
| **CASH FLOWS FROM FINANCING ACTIVITIES:** |  |
| Proceeds from sale of common stock | 133414 |
| Net Cash Provided by Financing Activities | 133414 |
| **NET CHANGE IN CASH** | 132508 |
| **Cash, beginning of period** |  |
| **Cash, end of period** | $132508 |
| **SUPPLEMENTAL CASH FLOW INFORMATION:** |  |
| Cash paid for interest | $— |
| Cash paid for income tax | $— |

---

YOUMI INC.

NOTES TO FINANCIAL STATEMENTS

April 30, 2026

**NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS**

Youmi Inc. (the "Company," "Youmi," "we," "us," or "our") was incorporated in the State of Nevada on February 24, 2026.

The Company focuses on community convenience store franchising and related store management support services. The Company has entered into a franchise cooperation agreement with an existing community convenience store operator in China and is implementing standardized franchise operating procedures and operational support services through such franchise relationship.

The Company's business focuses on supporting community convenience store operators through standardized franchise management, store operation support, brand promotion, membership management and digital operational support services. The Company initially focuses on daily consumer products, selected agricultural specialty products and community-oriented retail services.

The Company currently operates through its founder and Chief Executive Officer, Mingxing Sheng. As of April 30, 2026, the Company had not generated revenue.

**NOTE 2 – GOING CONCERN**

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.

As of April 30, 2026, the Company had cash of $132,508, working capital of $132,508 and an accumulated deficit of $906. The Company has not generated revenue since inception and expects to incur additional expenses as it continues to develop its franchising business and digital store-management support system.

The Company's ability to continue as a going concern is dependent upon its ability to implement its business plan, generate revenue, obtain additional financing and achieve profitable operations. Management intends to fund operations through capital contributions, private placements, future revenue generation and, if necessary, additional financing arrangements.

The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

**NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Basis of Presentation**

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").

The Company's fiscal year end is April 30.

**Use of Estimates**

The preparation of financial statements in conformity with U.S. GAAP 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 expenses during the reporting period. Actual results could differ from those estimates.

**Cash and Cash Equivalents**

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. As of April 30, 2026, the Company had cash and cash equivalents of $132,508.

**Fair Value of Financial Instruments**

The carrying amounts of financial instruments, including cash, accrued liabilities and other current liabilities, approximate fair value because of the short-term nature of these instruments.

**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 promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services.

As of April 30, 2026, the Company had not generated revenue.

**Income Taxes**

The Company accounts for income taxes under ASC Topic 740, Income Taxes. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.

A valuation allowance is provided when it is more likely than not that some portion or all deferred tax assets will not be realized.

**Net Loss Per Share**

Basic net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period.

Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. Diluted net loss per share is the same as basic net loss per share for the period presented because all potentially dilutive securities would be anti-dilutive.

**Stock-Based Compensation**

The Company accounts for stock-based compensation in accordance with ASC Topic 718, Compensation – Stock Compensation. The Company recognizes stock-based compensation expense based on the estimated grant-date fair value of equity awards issued to employees and non-employees.

As of April 30, 2026, the Company had not granted any stock options or other equity awards.

**Recent Accounting Pronouncements**

Management does not believe that any recently issued but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

**NOTE 4 – COMMITMENTS AND CONTINGENCIES**

**Consulting Agreement**

On March 1, 2026, the Company entered into a consulting agreement relating to SEC registration, OTCQB planning and related advisory services.

As of April 30, 2026, the Company recorded prepaid expense and other current liability of $70,000 relating to amounts payable under the OTCQB advisory and coordination service agreement.

**Legal Proceedings**

As of April 30, 2026, the Company was not involved in any material legal proceedings and was not aware of any pending or threatened material litigation.

**NOTE 5 – STOCKHOLDERS**' **EQUITY**

The Company is authorized to issue:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• 65,000,000 shares of common stock, par value $0.001 per share;
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• 10,000,000 shares of preferred stock, par value $0.001 per share.

As of April 30, 2026, there were 10,233,990 shares of common stock issued and outstanding and no shares of preferred stock issued and outstanding.

**Issuance of Common Stock**

From February 24, 2026 through April 30, 2026, the Company issued an aggregate of 10,233,990 shares of common stock for gross cash proceeds of $133,414.

**NOTE 6 – INCOME TAXES**

The Company accounts for income taxes pursuant to ASC Topic 740, Income Taxes.

For the period from February 24, 2026 (inception) through April 30, 2026, the Company incurred a net operating loss of approximately $906, which may be carried forward to offset future taxable income, subject to applicable limitations under the Internal Revenue Code.

Management believes that it is more likely than not that the deferred tax assets related to the Company's net operating loss carryforwards will not be realized. Accordingly, the Company has recorded a full valuation allowance against such deferred tax assets.

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of April 30, 2026, the Company had no accrued interest or penalties related to uncertain tax positions and no unrecognized tax benefits.

**NOTE 7 – SUBSEQUENT EVENTS**

In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events from April 30, 2026 through the date these financial statements were issued.

On May 7, 2026, the Company received net proceeds of $5,997, from a subscription for 60,150 shares of common stock at a purchase price of $0.10 per share. The gross subscription amount was $6,015, and $18 was deducted as a banking or wire fee.

Except as disclosed above, the Company is not aware of any subsequent events that require recognition or disclosure in these financial statements.

**Item 16. Undertakings**

The undersigned Registrant hereby undertakes:

Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the "Securities Act"), may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**Item 17. Exhibits**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [3.1](youmi-202605_s1ex3z1.htm) | [Articles of Incorporation of Youmi Inc.](youmi-202605_s1ex3z1.htm) |
| [3.2](youmi-202605_s1ex3z2.htm) | [Bylaws of Youmi Inc.](youmi-202605_s1ex3z2.htm) |
| [5.1](youmi-202605_s1ex5z1.htm) | [Opinion of The YANG LAW, regarding legality of securities being registered\*](youmi-202605_s1ex5z1.htm) |
| [10.1](youmi-202605_s1ex10z1.htm) | [OTCQB Advisory and Coordination Services Agreement dated March 1, 2026 between Youmi Inc. and Wall Street Nasdaq Listing Inc.](youmi-202605_s1ex10z1.htm) |
| [10.2](youmi-202605_s1ex10z2.htm) | [Franchise Cooperation Agreement dated May 5, 2026](youmi-202605_s1ex10z2.htm) |
| [10.3](youmi-202605_s1ex10z3.htm) | [Software Development Agreement dated May 10, 2026](youmi-202605_s1ex10z3.htm) |
| [23.1](youmi-202605_s1ex23z1.htm) | [Consent of Independent Registered Public Accounting Firm\*](youmi-202605_s1ex23z1.htm) |
| [23.2](youmi-202605_s1ex5z1.htm) | [Consent of The YANG LAW (included in Exhibit 5.1)\*](youmi-202605_s1ex5z1.htm) |

---

\* filed herewith.

**SIGNATURES**

In accordance with the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-1 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on May __, 2026.

YOUMI INC.

---

| |
|:---|
| By: /s/ Mingxing Sheng |
| Mingxing Sheng |
| Chief Executive Officer |
| (Principal Executive Officer) |
| Chief Financial Officer |
| (Principal Financial and Accounting Officer) |
| Chairman of the Board |

---

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated below.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Mingxing Sheng | Chief Executive Officer, Chief Financial Officer and Chairman of the Board | May __, 2026 |
| /s/ Yuting Wen | Director | May __, 2026 |
| /s/ Yunlou Bian | Director | May __, 2026 |

---

## Ex-3

![](image_001.jpg)

![](image_002.jpg)

## Ex-3

**BY**<sup>-</sup> **LAWS**

**<u>OF</u>**

**YOUMI INC.**

A Nevada corporation organized under Chapter 78 of the Nevada Revised Statutes.

\* \* \*

ARTICLE I

OFFICES

SECTION 1. <u>Principal Office and Registered Office</u>. The principal office of the corporation shall be located at 41-25 Kissena Blvd Suite 104, Flushing, NY 11355, or such other office of the Corporation as may be designated from time to time by the Board of Directors.

The registered office in the State of Nevada shall be 732 S 6th ST, STE V, Las Vegas, NV 89101.

SECTION 2. <u>Other Offices</u>. The Corporation may have other offices also at such other place or places, either within or without the State of Nevada, as may be designated from time to time by the Board of Directors, where any and all business of the Corporation may be transacted, and where meetings of the shareholders and of the Directors may be held with the same effect as though done or held at said principal office.

ARTICLE II

MEETING OF SHAREHOLDERS

SECTION 1. <u>Annual Meetings</u>. The annual meeting of the shareholders shall be held each year at such time and place as may be designated by the Corporation's Board of Directors, and the Board of Directors shall specify for such purpose (but in no event later than seven months after the close of the Corporation's fiscal year), for the election of directors and for the transaction of such other business as may properly come before such meeting.

SECTION 2. <u>Notice of Annual Meeting</u>. Unless notice is waived by the shareholder, the Secretary shall mail, in the manner provided in Section 5 of Article II of these Bylaws, or deliver a written or printed notice of each annual meeting to each shareholder of record, entitled to vote thereat at least ten and no more than sixty days before the date of such meeting.

SECTION 3. <u>Place of Meeting</u>. The Board of Directors may designate any place either within or without the State of Nevada as the place of meeting for any annual meeting or for any special meeting called by the Board of Directors, A waiver of notice signed by all shareholders may designate any place either within or without the State of Nevada, as the place for the holding of such meeting. If no designation is made, or if a special meeting be otherwise called, the place of meeting shall be the principal office of the Corporation.

SECTION 4. <u>Special Meetings</u>. Special meetings of the shareholders shall be held at the principal office of the Corporation or at such other place as shall be specified or fixed in a notice thereof. Such meetings of the shareholders may be called at any time by the President or Secretary, or by a majority of the Board of Directors then in office, and shall be called by the President with or without Board approval on the written request of the holders of record of at least fifty percent (50%) of the number of shares of the Corporation then outstanding and entitled to vote, which written request shall state the object of such meeting.

SECTION 5. <u>Notice of Meetings</u>. Unless notice is waived by the shareholder, written or printed notice stating the place, day and hour of the meeting and, in case of a special meeting, the purpose of purposes for which the meeting is called, shall be delivered not less than ten no more than sixty days before the date of the meeting, either personally or by mail, by or at the direction of the President or the Secretary to each shareholder of record entitled to vote at meeting. If mailed, such notice shall be deemed to be delivered when deposited in the United States mail, addressed to the shareholder at his address as it appears on the records of the Corporation, with postage prepaid. Any shareholder may at any time, by a duly signed statement in writing to that effect, waive any statutory or other notice of any meeting, whether such statement be signed before or after such meeting.

SECTION 6. <u>Meeting Without Notice</u>. If all the shareholders shall meet at any time and place, either within or without the State of Nevada. and consent to the holding of the meeting at such time and place, such meeting shall be valid without call or notice and at such meeting any corporate action may be taken.

SECTION 7. <u>Quorum</u>. At all stockholders' meetings, the presence in person or by proxy of the holders of 33% of the outstanding stock entitled to vote shall be necessary to constitute a quorum for the transaction of business, but a lesser number may adjourn to some future time not less than seven nor more than twenty- one days later, and the Secretary shall thereupon give at least three days notice by mail to each shareholder entitled to vote who is absent from such meeting.

SECTION 8. <u>Mode of Voting</u>. At all meetings of the shareholders, the voting may be voice vote, but any qualified voter may demand a stock vote whereupon such stock vote shall be taken by ballot, each of which shall state the name of the shareholder voting and the number of shares voted by such shareholder and, if such ballot be cast by proxy, it shall also state the name of such proxy; provided, however, that the mode of voting prescribed by statute for any particular case shall be in such case followed.

SECTION 9. <u>Proxies</u>. At any meeting of the shareholders, any shareholder may be represented and vote by a proxy or proxies appointed by an instrument in writing. In the event any such instrument in writing shall designate two or more persons to act as proxies, a majority of such persons present at the meeting, or, if only one shall be present, then that one shall have and may exercise all of the powers conferred by such written instrument upon all of the persons designated unless the instrument shall otherwise provide. No such proxy shall be valid after the expiration of six months from the date of its execution, unless coupled with an interest, or unless the person executing it specified therein the length of time for which it is to continue in force, which in no case shall exceed seven years from the date of execution. Subject to the above, any proxy duly executed is not revoked and continues in full force and effect until an instrument revoking it or a duly executed proxy bearing a later date is filed with the Secretary of the Corporation. At no time shall any proxy be valid which shall be filed less than ten (10) hours before the commencement of the meeting,

SECTION 10. <u>Voting Lists</u>. The officer or agent in charge of the transfer books for shares of the corporation shall make, at least three days before each meeting of shareholders, a complete list of the shareholders entitled to vote at such meeting, arranged in alphabetical order with the number of shares held by each, which list for a period of two days prior to such meeting shall be kept on file at the registered office of the corporation and shall be subject to inspection by any shareholder at any time during the whole time of the meeting. The original share ledger or transfer book, or duplicate thereof, shall be prima facie evidence as to who are the shareholders entitled to examine such list or share ledger or transfer book or to vote at any meeting of shareholder.

Shares standing in the name of a deceased person may be voted by his administrator or executor, either in person or by proxy. Shares standing in the name of a guardian, conservator or trustee may be voted by such fiduciary either in person or by proxy, but no guardian, conservator, or trustee shall be entitled, as such fiduciary to vote shares held by such person without a transfer of such shares into his name.

Shares standing in the name of a receiver may be voted by such receiver, and shares held by or under the control of a receiver may be voted by such receiver without tho transfer thereof into his name if authority so to do be contained in an appropriate order of the court at which such receiver was appointed.

A shareholder whose shares are pledged shall be entitled to vote such shares until shares have been transferred into the name of the pledgee, and thereafter the pledgee shall be entitled to vote the shares so transferred.

Shares of its own stock belonging to the corporation shall not be voted, directly or indirectly at any meeting and shall not be counted in determining the total number of outstanding shares at any time, but shares of its own stock held by it in a fiduciary capacity may be voted and shall be counted in determining the total number of outstanding shares at any given time.

SECTION 11. <u>Closing Transfer Books or Fixing of Record Date</u>. For the purpose of determining shareholders entitled to notice or to vote at any meeting of shareholders, the Board of Directors of the Corporation may provide that the stock transfer books be closed for a stated period but not to exceed in any case sixty (60) days before such determination. If the stock transfer books be closed for the purpose of determining shareholders entitled to notice of a meeting of shareholders, such books shall be closed for at least fifteen days immediately, preceding such meeting. In lieu of closing the stock transfer books, the Board of Directors may fix, in advance, a date in any case to be not more than sixty (60) days, nor less than ten (10) days prior to the date on which the particular action, requiring such determination of shareholders, is to be taken. If the stock transfer books are not closed and no record date is fixed for determination of shareholders entitled to notice of a meeting of shareholders, or shareholders entitled to receive payment of a dividend, the date on which notice of the meeting is mailed or the date on which the resolution of the Board of Directors declaring such dividend is adopted, as the case may be, shall be the record date for such determination of shareholders.

SECTION 12. <u>Voting of Shares</u>. Subject to the provisions of Section 14 of this Article, each outstanding share entitled to vote shall be entitled to one vote upon each matter submitted to vote at a meeting of shareholders.

SECTION 13. <u>Voting of Shares by Certain Holders</u>. Shares standing in the name of another corporation, domestic or foreign, may be voted by such officer, agent or proxy as the Bylaws of such corporation may prescribe, or, in the absence of such provisions, as the Board of Directors of such corporation may determine.

Shares standing in the name of a deceased person may be voted by his administrator or executor, either in person or by proxy. Shares standing in the name of a guardian, conservator or trustee may be voted by such fiduciary either in person or by proxy, but no guardian, conservator, or trustee shall be entitled, as such fiduciary, to vote shares held by him without a transfer of such shares into his name.

Shares standing in the name of a receiver may be voted by such receiver, and shares held by or under the Control of a receiver may be voted by such receiver without the transfer thereof into his name if authority so to do be contained in an appropriate order of the court at which such receiver was appointed.

A shareholder whose shares are pledged shall be entitled to vote such shares until shares have been transferred into the name of the pledgee, and thereafter the pledgee shall be entitled to vote the shares so transferred .

Shares of its own stock belonging to this corporation shall not be voted, directly or indirectly, at any meeting and shall not be counted in determining the total number of outstanding shares at any time, but shares of its own stock held by it in a fiduciary capacity may be voted and shall be counted in determining the total number of outstanding shares at any given time.

SECTION 14. Consent of Stockholders in Lieu of Meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Unless otherwise provided in the Articles of Incorporation, any action required or permitted to be taken at any Annual or Special Meeting of Stockholders of the Corporation may be taken without a meeting, without prior notice and without a vote, if a consent or consents in writing, setting forth the action so taken, shall be signed by the holders of outstanding stock having not less than the minimum number of votes that would be necessary to authorize or take such action at a meeting at which all shares entitled to vote thereon were present and voted and shall be delivered to the Corporation's principal place of business, or an officer or agent of the Corporation having custody of the book in which proceedings of meetings of the stockholders are recorded, to the attention of the Secretary of the Corporation. Every written consent shall bear the date of signature of each stockholder who signs the consent and no written consent shall be effective to take the corporate action referred to therein unless, within sixty (60) days of the earliest dated consent delivered in the manner required by this Section 14 to the Corporation, written consents signed by a sufficient number of holders to take action are delivered to the Corporation by delivery to the Corporation's principal place of business, or an officer or agent of the Corporation having custody of the book in which proceedings of meetings of the (b) stockholders are recorded, to the attention of the Secretary of the Corporation. Any copy, facsimile or other reliable reproduction of a consent in writing may be substituted or used in lieu of the original writing for any and all purposes for which the original writing could be used, provided that such copy, facsimile or other reproduction shall be a complete reproduction of the entire original writing. Prompt notice of the taking of the corporate action without a meeting by less than unanimous written consent shall be given to those stockholders who have not consented in writing and who, if the action had been taken at a meeting, would have been entitled to notice of the meeting if the record date for such meeting had been the date that written consents signed by a sufficient number of holders to take the action were delivered to the Corporation as provided above in this Section 14.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In order that the Corporation may determine the stockholders entitled to consent to corporate action in writing without a meeting, the Board of Directors may fix a record date, which record date shall not precede the date upon which the resolution fixing the record date is adopted by the Board of Directors, and which date shall not be less than ten (10) days after the date upon which the resolution fixing the record date is adopted by the Board of Directors. Any stockholder of record seeking to have the stockholders authorize or take corporate action by written consent shall, by written notice to the Secretary of the Corporation, request the Board of Directors to fix a record date. The Board of Directors shall promptly, but in all events within ten (10) days after the date on which such a request is received, adopt a resolution fixing the record date. If no record date has been fixed by the Board of Directors within ten (10) days of the date on which such a request is received, the record date for determining stockholders entitled to consent to corporate action in writing without a meeting, when no prior action by the Board of Directors is required by applicable law, shall be the first date on which a signed written consent setting forth the action taken or proposed to be taken is delivered to the Corporation's principal place of business, or an officer or agent of the Corporation having custody of the book in which proceedings of meetings of the stockholders are recorded, to the attention of the Secretary of the Corporation. If no record date has been fixed by the Board of Directors and prior action by the Board of Directors is required by applicable law, the record date for determining stockholders entitled to consent to corporate action in writing without a meeting shall be at the close of business on the date on which the Board of Directors adopts the resolution taking such prior action.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) In the event of the delivery, in the manner provided by this Section 14, to the Corporation of the requisite written consent or consents to take corporate action and/or any related revocation or revocations, the Corporation shall engage independent inspectors of elections for the purpose of performing promptly a ministerial review of the validity of the consents and revocations. For the purpose of permitting the inspectors to perform such review, no action by written consent without a meeting shall be effective until such date as the independent inspectors certify to the Corporation that the consents delivered to the Corporation in accordance with this Section 14 represent at least a minimum number of votes that would be necessary to take the corporate action. Nothing contained in this Section 14 shall in any way be construed to suggest or imply that the board of directors or any stockholder shall not be entitled to contest the validity of any consent or revocation thereof, whether before or after such certification by the independent inspectors, or to take any other action (including, without limitation, the commencement, prosecution, or defense of any litigation with respect thereto, and the seeking of injunctive relief in such litigation).

SECTION 15. Electronic Participation. Meetings of shareholders may be held by means of remote communication as permitted under NRS 78.370(2), and participation by such means shall constitute presence in person.

ARTICLE III

DIRECTORS

SECTION 1. <u>General Powers</u>. The Board of Directors shall have the control and general management of the affairs and business of the Corporation. Such directors shall in all cases act as a Board, regularly convened, by a majority, and they may adopt such rules and regulations for the conduct of their meetings and the management of the Corporation, as they may deem proper, not inconsistent with these Bylaws, the Articles of Incorporation and the laws of the State of Nevada. The Board of Directors shall further have the right to delegate certain other powers to the Executive Committee as provided in these Bylaws.

SECTION 2. <u>The Number Of Directors</u>. The affairs and business of this Corporation shall be managed by a Board of Directors consisting of at least one (1) member and no more than eight (8) members.

SECTION 3. <u>Election.</u> The Directors of the Corporation shall be elected at the annual meeting of the shareholders, except as hereinafter otherwise provided for the filling of vacancies. Each director shall hold office for a term of one year and until his successor shall have been duly chosen and qualified, or until his death, or until he shall resign or shall have been removed in the manner hereinafter provided.

SECTION 4. <u>Vacancies in the Board</u>. Any vacancy in the Board of Directors occurring during the year through death, resignation, removal or other cause, including vacancies caused by an increase in the number of Directors, shall be filled for the unexpired portion by the remaining Directors, if they constitute a quorum, at any special meeting of the Board called for that purpose, or at any regular meeting thereof; provided, however, that in the event the remaining directors do not represent a quorum of the number set forth in Section 2 hereof, a majority of such remaining Directors may elect directors to fill any vacancies then existing.

SECTION 5. <u>Directors Meetings</u>. The annual meeting of the Board of Directors shall be held each year immediately following the annual meeting of the shareholders. Other regular meetings of the Board of Directors shall be held from time to time as prescribed by resolution of the Board of Directors. No further notice of such annual or regular meeting of the Board of Directors need be given.

SECTION 6. <u>Special Meetings</u>. Special meetings of the Board of Directors may be called by or at the request of the President or any Director. The person or persons authorized to call special meetings of the Board of Directors may fix any place, either within or without the State of Nevada, as the place for holding any special meeting of the Board of Directors called by them.

SECTION 7. <u>Notice</u>. Notice of any special meeting shall be given at least twenty- four

hours previous thereto by written notice if personally delivered, or five days previous thereto if mailed to each director at his business address, or by facsimile transmission if receipt of such notice is confirmed by such transmitting facsimile machine. If mailed, such notice shall be deemed to have been delivered when deposited in the United States mail so addressed, with postage thereon prepaid. If notice is given by facsimile transmission, such notice shall be deemed to be delivered when the notice is confirmed to have been received by the facsimile number to which it is transmitted. Any director may waive notice of any meeting. The attendance of a director at any meeting shall constitute a waiver of notice of such meeting, except where a director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or, convened.

SECTION 8. <u>Chairman.</u> All meetings of the Board of Directors shall be presided over by the Chairman of the Board if there is one, or if not or if the Chairman of the Board is absent, then by the President of the Corporation if he/she is a member of the Board of Directors, or if a majority of the Directors elect to do so, the Directors present shall choose by majority vote a director to preside as Chairman of the Board of Directors for such meeting.

SECTION 9. <u>Quorum and Manner of Acting</u>. A majority of the Directors, whose number is designated in Section 2 herein, shall constitute a quorum for the transaction of business at any meeting and the act of a majority of the Directors present at any meeting at which a quorum is present shall be the act of the Board of Directors. In the absence of a quorum, the majority of the Directors present may adjourn any meeting from time to time until a quorum be had. Notice of any adjourned meeting need not be given. The Directors shall act only as a Board and the individual directors shall have no power as such.

SECTION 10. <u>Removal of Directors</u>. Any one or more of the Directors may be removed either with or without cause at any time by the vote or written consent of the shareholders

representing not less than two - thirds of the issued and outstanding capital stock entitled to voting power.

SECTION 11. <u>Voting</u>. At all meetings of the Board of Directors, each Director is to have one vote, irrespective of the number of shares of the Corporation's stock that he may hold.

SECTION 12. <u>Compensation.</u> By resolution of the Board of Directors, the Directors may be paid their expenses, if any, of attendance at each meeting of the Board, and may be paid a fixed sum for attendance at meetings or a stated salary of Directors. No such payment shall preclude any director from serving the Corporation in any other capacity and receiving compensation therefor.

SECTION 13. <u>Presumption of Assent</u>. A Director of the Corporation who is present, at a meeting of the Board of Directors at which action on any corporate matter is taken, shall be conclusively presumed to have assented to the action taken unless his dissent shall be entered in the minutes of the meeting or unless he shall file his written dissent to such action with the person acting as the secretary of the meeting before the adjournment thereof or shall forward such dissent by certified or registered mail to the Secretary of the Corporation immediately after the adjournment of the meeting. Such right to dissent shall not apply to a director who voted in favor of such action.

SECTION 14. <u>Action By Unanimous Written Consent</u>. Any action required to be taken at a meeting of the Board of Directors, or any other action which may he taken at a meeting of the Board, may be taken without a meeting if a consent in writing setting forth the action so taken shall be signed by all of the Directors of the Corporation.

ARTICLE IV

OFFICERS

SECTION 1. <u>Number</u>. The officers of the Corporation shall be a President, Treasurer and a Secretary and such other or subordinate officers as the Board of Directors may from time to time designate and elect. One person may hold the office and perform the duties of one or more of said offices. No officer need be a member of the Board of Directors.

SECTION 2. <u>Election, Term of Office, Qualifications</u>. The officers of the Corporation shall be chosen by the Board of Directors and they shall be elected annually at the meeting of the Board of Directors held immediately after each annual meeting of the shareholders except as hereinafter otherwise provided for filling vacancies. Each officer shall hold office until a successor has been duly chosen and qualified, or until death, or until resignation or removal from office in the manner hereinafter provided.

SECTION 3. <u>Removal</u>. Any officer or agent elected or appointed by the Board of Directors may be removed by the Board of Directors at any time whenever in its judgment the best interests of the Corporation would be served thereby, and such removal shall be without prejudice to the contract rights, if any, of the person so removed.

SECTION 4. <u>Vacancies</u>. All vacancies in any office shall be filled by the Board of Directors without undue delay, at any regular meeting or at a meeting specially called for that purpose.

SECTION 5. <u>Chairman of the Board</u>. The Chairman of the Board, if there is one, shall preside at all meetings of the stockholders and of the Board of Directors. Except where by law the signature of the President is required, the Chairman of the Board shall possess the same power as the President to sign certificates for shares of the capital stock of the Corporation; may sign and execute in the name of the Corporation deeds, mortgages, bonds, contracts or other instruments authorized by the Board of Directors, except in cases where the signing and execution thereof shall be expressly delegated by the Board of Directors or by these Bylaws to some other officer or agent of the Corporation; and in general shall perform all duties incident to the duties of the President, and such other duties as from time to time may be assigned to him by the Board of Directors.

SECTION 6. <u>The President</u>. The President shall be, unless the Board of Directors designates and elects a person to serve as the Corporation's chief executive officer and specifies by special resolution the duties and responsibilities of such office, the chief executive officer of the Corporation and shall have general supervision over the business of the Corporation and over its several officers, subject, however, to the control of the Board of Directors. The President may sign, with the Chairman of the Board, Treasurer or with the Secretary or any other proper officer of the Corporation thereunto authorized by the Board of Directors, certificates for shares of the capital stock of the Corporation; may sign and execute in the name of the Corporation deeds, mortgages, bonds, contracts or other instruments authorized by the Board of Directors, except in cases where the signing and execution thereof shall be expressly delegated by the Board of Directors or by these Bylaws to some other officer or agent of the Corporation; and in general shall perform all duties incident to the duties of the President, and such other duties as from time to time may be assigned to him by the Board of Directors.

SECTION 7. <u>Vice President</u>. In the absence of the President or in the event of his death, inability or refusal to act, the Vice - President, or in the event there be more than one Vice - President, the Vice Presidents in the order designated at the time of their election, or in the absence of any designation, then in the order of their election, shall perform the duties of the President, and when so acting, shall have all the powers of and be subject to all the restrictions upon the President. Any Vice- President may sign, with the Secretary or an Assistant Secretary, certificates for shares of the Corporation; and shall perform such other duties as from time to time may be assigned to him by the President or by the Board of Directors.

SECTION 8. <u>Treasurer</u>. The Treasurer shall have the care and custody of all the funds and securities of the Corporation and deposit the same in the name of the Corporation in such bank or trust company as the Board of Directors may designate: the Treasurer may sign or countersign all checks, drafts and orders for the payment of money and may pay out and dispose of same under the direction of the Board of Directors, and may sign or countersign all notes or other obligations of indebtedness of the Corporation; such person may sign with the President or Vice President, certificates for shares of stock of the Corporation; such person shall at all reasonable times exhibit the books and accounts to any director of the Corporation; and such person shall, in general, perform all duties as from time to time may be assigned to such person by the President or by the Board of Directors. The Board of Directors may at its discretion require that each officer authorized to disburse the funds of the Corporation be bonded in such amount as it may deem adequate.

SECTION 9. <u>Secretary</u>. The Secretary shall keep all minutes of the meetings of the Board of Directors and also the minutes of the meetings of the shareholders; and such person shall attend to the giving and serving of all notices of the Corporation and shall affix the seal of the Corporation to all certificates of stock, when signed and countersigned by the duly authorized officers; such person may sign certificates for shares of stock of the Corporation; such person may sign or countersign all checks, drafts and orders for payment of money; such person shall have charge of the certificate book and such other books and papers as the Board may direct; such person shall keep a stock book containing the names alphabetically arranged of all persons who are shareholders of the Corporation, showing their places of residence, the number of shares of stock held by them respectively, the time when they respectively became the owners thereof, and the amount paid therefor, and the Secretary shall, in general, perform all duties incident to the office of Secretary and such other duties as from time to time may be assigned to such person by the President or by the Board of Directors.

SECTION 10. <u>Other Officers</u>. The Board of Directors may authorize and empower other persons or other officers appointed by it to perform the duties and functions of the officers specifically designated above by special resolution in each case.

SECTION 11. <u>Assistant Treasurer(s) and Assistant Secretary(ies)</u>. The Assistant Treasurer(s) shall respectively, as may be required by the Board of Directors, give bonds for the faithful discharge of their duties, in such sums and with such sureties as the Board of Directors shall determine. The Assistant Secretary(ies) as thereunto authorized by the Board of Directors may sign with the President or Vice President certificates for shares of the capital stock of the Corporation, the issue of which shall have been authorized by resolution of the Board of Directors. The Assistant Treasurer(s) and Assistant Secretary(ies) shall in general, perform such duties as may be assigned to them by the Treasurer or the Secretary, respectively, or by the President or by the Board of Directors.

ARTICLE V

INDEMNIFICATION OF OFFICERS AND DIRECTORS

Except as may be hereinabove stated otherwise, the Corporation shall indemnify all of its officers and directors, past, present and future, against any and all expenses incurred by them and each of them including but not limited to legal fees, judgment and penalties which may be incurred, rendered or levied in any legal action brought against any or all of them for or on account of any act or omission alleged to have been committed while acting within the scope of their duties as officers or directors of this Corporation.

ARTICLE VI

CONTRACTS, LOANS CHECKS AND DEPOSITS

SECTION I. <u>Contracts</u>. The Board of Directors may authorize any officer or officers, agent or agents, to enter into any contract or execute and deliver any instrument in the name of and on behalf of the Corporation, and such authority may be general or confined to specific instances.

SECTION 2. <u>Loans</u>. No loans shall be contracted on behalf of the Corporation and no evidence of indebtedness shall be issued in its name unless authorized by the Board of Directors or approved by a loan committee appointed by the Board of Directors and charged with the duty of supervising investments. Such committee authority may be general or confined to specific instances.

SECTION 3. <u>Checks, Drafts, Etc</u>. All checks, drafts or other orders for payment of money, notes or other evidences of indebtedness issued in the name of the Corporation shall be signed by such officer or officers, agent or agents of the Corporation and in such manner as shall from time to time be determined by resolutions of the Board of Directors.

SECTION 4. <u>Deposits.</u> All funds of the Corporation not otherwise employed shall be deposited from time to time to the credit of the Corporation in such banks, trust companies or other depositories as the Board of Directors may select.

ARTICLE VII

CAPITAL STOCK

SECTION 1. <u>Certificates and Uncertificated Shares</u>. Certificates for shares of stock of the Corporation shall be in such form as shall be approved by the incorporators or by the Board of Directors. The certificates shall be numbered in the order of their issue, shall be signed by the President or the Vice President and by the Secretary or the Treasurer, or by such other person or officers as may be designated by the Board of Directors; and the seal of the Corporation shall be affixed thereto, with such signatures of such duly designated officers and of the seal of the Corporation. Every certificate authenticated by a facsimile of such signatures and seal must be countersigned by a transfer agent to be appointed by the Board of Directors, before issuance.

Shares may be uncertificated as determined by the Board of Directors. Ownership and transfer of uncertificated shares shall be recorded electronically in accordance with NRS 104.8201.

SECTION 2. <u>Transfer of Stock</u>. Shares of the stock (Common Stock and Preferred Stock) of the Corporation may be transferred by the delivery of the certificate accompanied either by an assignment in writing on the back of the certificate or by written power of attorney to sell, assign, and transfer the same on the books of the Corporation, signed by the person appearing by the certificate to be the owner of the shares represented thereby, together with all necessary transferable items on the books of the Corporation upon surrender thereof so signed or endorsed. When the Board of Directors in its discretion deems it to be in the Corporation's interests to do so, the signature of the person seeking to transfer stock shall be guaranteed by a recognizable financial institution such as a bank or stock brokerage firm. The person registered on the books of the Corporation as the owner of any shares of stock shall be entitled to all the rights of ownership with respect to such shares.

SECTION 3. <u>Regulations</u>. The Board of Directors may make such rules and regulations as it may deem expedient not inconsistent with the Bylaws or with the Articles of Incorporation, concerning the issue, transfer and registration of certificates for shares of stock of the Corporation. It may appoint a transfer agent or a registrar of transfers, or both, and it may require all certificates to bear the signature of either or both.

SECTION 4. <u>Lost Certificates</u>. The Board of Directors may direct a new certificate or certificates to be issued in place of any certificate or certificates thereto issued by the Corporation alleged to have been lost or destroyed, upon the making of an affidavit of the fact by the person claiming the certificate of stock to be lost or destroyed. When authorized to issue such new certificate or certificates, the Board of Directors may, in its discretion and as a condition precedent to the issuance thereof, require the owner of such lost or destroyed certificate or certificates, or his legal representative, to advertise the same in such manner as it shall require and/or give the Corporation a bond in such sum as it may direct as an indemnity against any claim that may be made against the Corporation with respect to the certificate alleged to have been lost or destroyed.

ARTICLE VIII

DIVIDEND

SECTION 1. <u>Holder of Record</u>. The Corporation shall be entitled to treat the holder of any share or shares of stock as the holder in fact thereof, and accordingly, shall not be bound to recognize any equitable or other claim to or interest in such shares on the part of any other person, whether or not it shall have express or other notice thereof, except as expressly provided by the laws of Nevada.

SECTION 2. <u>Declaration of Dividends</u>. Dividends on the capital stock (Common Stock and Preferred Stock) of the Corporation, subject to the provisions of the Articles of Incorporation, if any, may be declared by the Board of Directors at any regular or special meeting, pursuant to law.

SECTION 3. <u>Closure of Transfer Books</u>. The Board of Directors may close the transfer books in its discretion for a period not exceeding fifteen (15) days preceding the date fixed for holding any meeting, annual, or special, of the shareholders, or the day appointed for the payment of a dividend.

SECTION 4. <u>Allocation of Funds</u>. Before payment of any dividend or making any distribution of profits, there may be set aside out of funds of the Corporation available for dividends, such sum or sums as the Directors may from time to time, in their absolute discretion, think proper as a reserve fund to meet contingencies, or for equalizing dividends, or for repairing or maintaining any property of the Corporation, or for any such other purpose as the directors shall think conducive to the interests of the Corporation, and the Directors may modify or abolish any such reserve in the manner in which it was created.

ARTICLE IX

SEAL

The Board of Directors shall provide a Corporate Seal which shall be in the form of a Circle and shall bear the full name of the Corporation, the year of its incorporation and the words "Corporate Seal Nevada".

ARTICLE X

WAIVER OF NOTICE

Whenever any notice whatever is required to be given under the provisions of these Bylaws, or under the Laws of the State of Nevada, or under the provisions of the Articles of Incorporation, a waiver in writing signed by the person or person entitled to such notice, whether before or after the time stated therein, shall be deemed equivalent to the giving of such notice.

ARTICLE XI

FISCAL YEAR

The fiscal year of the Corporation shall end on April 30 unless otherwise determined by the Board of Directors.

ARTICLE XII

AMENDMENTS

These Bylaws may be altered, amended or repealed and new Bylaws may be adopted at any regular or special meeting of the shareholders by a vote of the shareholders owning a majority of the shares and entitled to vote thereat. These Bylaws may also be altered, amended or repealed and new Bylaws may be adopted at any regular or special meeting of the Board of Directors of the Corporation (if notice of such alteration or repeal be contained in the notice of such special meeting) by a majority vote of the directors present at the meeting at which a quorum is present, but any such amendment shall not be inconsistent with or contrary to the provision of any amendment adopted by the shareholders.

Whenever it shall be necessary to interpret these Bylaws, any masculine, feminine and neuter personal pronouns shall be construed interchangeably, and the singular shall include the plural and the singular.

ARTICLE XIII

ELECTRONIC NOTICE

Notices, waivers, and consents required or permitted under these Bylaws may be given by electronic transmission as permitted under NRS 75.150.

THE UNDERSIGNED, being the duly elected Secretary of Youmi Inc., a Nevada corporation, hereby certifies that the above and foregoing Bylaws were duly adopted as the Bylaws of the Corporation effective as of the 24th day of February, 2026.

---

| |
|:---|
| /s/ Mingxing Sheng |
| Mingxing Sheng |
| Secretary |

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## Ex-5

**THE YANG LAW**<br> 136-20 38th Avenue, Suite 5C<br> Flushing, New York 11354<br> (267) 467-5871

May 28, 2026

Youmi Inc.<br> 732 S 6th Street, Suite V<br> Las Vegas, Nevada 89101

Re: Registration Statement on Form S-1

Ladies and Gentlemen:

We have acted as counsel to Youmi Inc., a Nevada corporation (the "Company"), in connection with the filing by the Company of a Registration Statement on Form S-1 (the "Registration Statement") under the Securities Act of 1933, as amended, relating to the resale by certain selling stockholders of up to 1,294,140 shares of the Company's common stock, par value $0.001 per share (the "Shares").

In rendering this opinion, we have examined the Registration Statement, the Company's Articles of Incorporation and Bylaws, corporate resolutions, applicable provisions of the Nevada Revised Statutes and such other records, documents and matters of law as we have deemed necessary for purposes of this opinion. We are admitted to practice in the State of New York and have reviewed Nevada law solely to the extent necessary to render the opinion expressed herein.

Based upon the foregoing and subject to the qualifications stated herein, we are of the opinion that the Shares have been duly authorized and are legally issued, fully paid and non-assessable.

This opinion is limited to the laws of the State of Nevada and the federal laws of the United States of America applicable therein. We express no opinion as to the laws of any other jurisdiction.

We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement and to the reference to our firm under the caption "Legal Matters" in the prospectus included in the Registration Statement. In giving such consent, we do not admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations promulgated thereunder.

Very truly yours,

THE YANG LAW

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| | |
|:---|:---|
| By: | /s/ Zhi Yang |
| Zhi Yang | Zhi Yang |
| Attorney at Law | Attorney at Law |

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## Ex-10

OTCQB Advisory and Coordination Services Agreement

This OTCQB Advisory and Coordination Services Agreement, dated as of March 1, 2026, is entered into by and between:

**Youmi Inc.**, a Nevada corporation ("Company" or "Client"); and

**Wall Street Nasdaq Listing Inc.**, a New York corporation, with an address at 6402 8th Avenue, Suite 403, Brooklyn, New York 11220 ("Consultant").

The Company and Consultant may be referred to individually as a "Party" and collectively as the "Parties."

1. Engagement

The Company engages Consultant to provide advisory, coordination, and document-support services in connection with the Company's proposed registration statement filing with the U.S. Securities and Exchange Commission, OTCQB planning, and related corporate development matters.

Consultant shall act solely as an independent consultant. Consultant shall not act as an underwriter, broker-dealer, investment adviser, placement agent, legal counsel, auditor, transfer agent, market maker, or regulatory authority.

2. Scope of Services

Consultant shall provide commercially reasonable advisory and coordination services, which may include the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. advising on overall project planning and transaction structure;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. assisting with corporate organization and governance document coordination;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. coordinating with the Company's legal counsel, auditor, transfer agent, EDGAR filing agent, market maker, and other third-party
service providers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. assisting in the preparation and organization of business plan materials, corporate records, subscription documents, investor lists,
and related documentation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. assisting with preparation, review, coordination, and filing logistics for a Form S-1 registration statement and related SEC correspondence;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. assisting with ticker symbol and OTC market preparation matters;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. coordinating steps related to Form 211, market maker submission, and OTCQB application preparation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. providing project status updates and written coordination records reasonably requested by the Company.

Consultant shall not provide legal opinions, audit opinions, valuation opinions, investment banking services, underwriting services, or broker-dealer services.

3. Fees and Payment Terms

The total advisory and coordination fee under this Agreement shall be **$350,000**, payable only upon the following milestones:

**3.1 Initial Retainer.**<br> $70,000 shall be payable after execution of this Agreement and upon the Company's receipt of a proper invoice from Consultant.

**3.2 SEC Filing Milestone.**<br> $120,000 shall be payable upon confirmation that the Company's Form S-1 registration statement has been filed with the SEC through the EDGAR system.

**3.3 SEC Effectiveness Milestone.**<br> $130,000 shall be payable upon the SEC's declaration of effectiveness of the Company's Form S-1 registration statement.

**3.4 OTCQB/Trading Coordination Milestone.**<br> $30,000 shall be payable upon completion of Consultant's material coordination services relating to the Company's Form 211/OTCQB preparation process, subject to receipt of a proper invoice and reasonable supporting documentation.

No payment shall be due unless Consultant provides an invoice identifying the applicable milestone, services performed, amount due, wire instructions, and payee information. The Company may reasonably request supporting documentation before payment.

The Parties acknowledge that filing fees, audit fees, legal fees, transfer agent fees, EDGAR agent fees, market maker fees, OTC Markets fees, and other third-party costs are not included in the above service fee unless expressly agreed in writing.

4. Payment Instructions

Payments shall be made in U.S. dollars to the bank account designated in writing by Consultant.

Before any wire payment, Consultant shall provide written confirmation of its bank instructions on company letterhead or by other commercially reasonable verification method acceptable to the Company.

The Company shall have no obligation to make payment to any account not verified to the Company's reasonable satisfaction.

5. Client Responsibilities

The Company shall:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. provide accurate and complete information reasonably requested by Consultant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. cooperate with Consultant and applicable third-party service providers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. timely review materials submitted for Company approval; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. pay properly invoiced amounts when due under this Agreement.

6. Consultant Responsibilities

Consultant shall:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. perform services in a professional and commercially reasonable manner;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. provide periodic status updates upon reasonable request;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. maintain written records of material coordination activities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. keep the Company's non-public information confidential; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. promptly notify the Company of any material issue that may affect Consultant's performance.

Consultant does not guarantee SEC effectiveness, OTCQB approval, market maker acceptance, trading commencement, stock price, market capitalization, liquidity, financing success, or any regulatory outcome.

7. Term and Termination

This Agreement shall become effective upon execution by both Parties and shall remain in effect until completion of the services, unless earlier terminated.

Either Party may terminate this Agreement upon written notice if the other Party materially breaches this Agreement and fails to cure such breach within ten business days after written notice.

Upon termination, Consultant shall be entitled only to fees earned for completed milestones and approved services performed before termination. Any prepaid but unearned amounts shall be refunded to the Company within ten business days after termination.

8. Confidentiality

Each Party shall keep confidential all non-public business, financial, legal, investor, regulatory, and operational information received from the other Party, except as required by law, regulation, court order, SEC request, OTC Markets request, FINRA process, or other regulatory authority.

9. Representations

Each Party represents that it has authority to enter into and perform this Agreement.

Consultant represents that it is not acting as an underwriter, broker-dealer, investment adviser, attorney, auditor, or transfer agent in connection with this Agreement.

The Company acknowledges that it remains responsible for all final business decisions, legal filings, accounting matters, public disclosures, and regulatory submissions.

10. Independent Contractor

Consultant is an independent contractor. Nothing in this Agreement creates a partnership, joint venture, employment relationship, agency relationship, fiduciary relationship, or broker-dealer relationship between the Parties.

11. Notices

All notices under this Agreement shall be in writing and delivered by personal delivery, courier, certified mail, or email to the addresses designated by the Parties.

12. Governing Law and Dispute Resolution

This Agreement shall be governed by and construed in accordance with the laws of the State of Nevada, without regard to conflict-of-law principles.

Any dispute arising out of or relating to this Agreement shall be brought in a state or federal court located in Nevada, and each Party consents to the jurisdiction of such courts.

13. Entire Agreement; Amendment

This Agreement constitutes the entire agreement between the Parties regarding the subject matter hereof and supersedes all prior understandings, discussions, or agreements relating to such subject matter.

Any amendment must be in writing and signed by both Parties.

14. Counterparts; Electronic Signatures

This Agreement may be executed in counterparts and by electronic signature, PDF signature, or other legally valid electronic means. Each counterpart shall be deemed an original, and all counterparts together shall constitute one instrument.

Youmi Inc.

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| | |
|:---|:---|
| By: |  |
| Name: | Mingxing Sheng |
| Title: | Chief Executive Officer |
| Date: |  |

---

Wall Street Nasdaq Listing Inc.

---

| | |
|:---|:---|
| By: |  |
| Name: | Chongyi Yang |
| Title: | Authorized Representative |
| Date: |  |

---

## Ex-10

**FRANCHISE COOPERATION AGREEMENT**

This Franchise Cooperation Agreement, dated as of May 5, 2026, is entered into by and between:

Youmi Inc., a Nevada corporation ("Company"); and

(Yi Cen), an independent neighborhood convenience store operator located at

___Changjiang Road, Zidongyuan, Changsha City, Hunan Province_ ("Operator").

The Company and Operator are referred to individually as a "Party" and collectively as the "Parties."

1. Purpose

The Parties desire to cooperate in connection with the Company's planned community-oriented convenience store franchise network. Operator agrees to participate as an initial cooperating store and to receive certain branding, operational, customer-management, and digital support from the Company.

2. Cooperation Scope

The Company may provide Operator with the following support:

&nbsp;&nbsp;&nbsp;&nbsp;1. standardized store operation guidelines;

&nbsp;&nbsp;&nbsp;&nbsp;2. branding and store-presentation support;

&nbsp;&nbsp;&nbsp;&nbsp;3. customer-management and promotional guidance;

&nbsp;&nbsp;&nbsp;&nbsp;4. product category and merchandising suggestions;

&nbsp;&nbsp;&nbsp;&nbsp;5. access to planned digital store-management tools, when available; and

&nbsp;&nbsp;&nbsp;&nbsp;6. other business-support services mutually agreed by the Parties.

Operator shall continue to own and operate its store independently and shall remain responsible for all store-level operations, employees, permits, licenses, inventory, taxes, rent, utilities, and compliance obligations.

3. Franchise Status

This Agreement is intended to establish an initial franchise cooperation relationship. The Parties may enter into supplemental franchise documentation as the Company further develops its franchise system, operating manuals, brand standards, and digital management platform.

4. Fees

Operator shall pay the Company a one-time initial franchise cooperation fee of **$3,000** within five days after receipt of the Company's invoice. This fee is the only fee payable by Operator under this Agreement and reflects the Company's early-stage cooperation, branding, operational, and franchise support for this initial store. The Parties acknowledge that this fee arrangement does not establish the fee structure for future franchisees or operators.

5. Brand and Intellectual Property

The Company may authorize Operator to use certain names, trademarks, logos, signage, promotional materials, store standards, manuals, software tools, and other materials provided by the Company solely in connection with the cooperation contemplated by this Agreement.

Operator shall not acquire any ownership interest in the Company's intellectual property. Upon termination, Operator shall cease using the Company's brand materials and return or destroy confidential materials as reasonably requested by the Company.

6. Digital Tools

The Company may provide access to digital management tools, website functions, customer-management systems, reporting dashboards, or other technology tools as they are developed. Operator shall use such tools only for lawful business purposes and in accordance with Company instructions.

7. Compliance

Operator shall maintain all required business licenses, permits, tax registrations, food or retail approvals, employment records, and other authorizations required for operation of its store. Operator shall comply with applicable laws and regulations.

The Company shall not be responsible for Operator's daily operations, debts, liabilities, employment matters, customer claims, lease obligations, taxes, or regulatory violations.

8. Confidentiality

Each Party shall keep confidential all non-public business, operational, financial, customer, technology, and strategic information received from the other Party, except as required by law or regulatory authority.

9. Term and Termination

This Agreement shall have an initial term of one year from the date of execution and may be renewed by written agreement.

Either Party may terminate this Agreement upon thirty days' written notice. Either Party may terminate immediately if the other Party materially breaches this Agreement and fails to cure such breach within ten business days after written notice.

10. Independent Businesses

The Parties are independent contractors. Nothing in this Agreement creates a partnership, joint venture, employment relationship, agency relationship, or ownership interest between the Parties.

11. Governing Law

This Agreement shall be governed by and construed in accordance with the laws of the State of Nevada, except to the extent mandatory local law applies to Operator's store operations.

12. Entire Agreement

This Agreement constitutes the entire agreement between the Parties regarding the subject matter hereof and may be amended only by a written instrument signed by both Parties.

13. Counterparts; Electronic Signatures

This Agreement may be executed in counterparts and by electronic signature, each of which shall be deemed an original.

Youmi Inc.

---

| |
|:---|
| By: /s/ Mingxing Sheng |
| Name: Mingxing Sheng |
| Title: Chief Executive Officer |

---

Date: May 5, 2026

Store Operator Name

---

| |
|:---|
| By: /s/ Yi Cen |
| Name: Yi Cen |
| Title: |
| Date: May 5, 2026 |

---

## Ex-10

**SOFTWARE DEVELOPMENT AGREEMENT**

This Software Development Agreement, dated as of May 10, 2026, is entered into by and between:

Youmi Inc., a Nevada corporation ("Company"); and

Seven Things (Jiangsu) Information Technology Co., Ltd., a software development service provider located at ___6-B, Guomao Business Center, Jingjiang City, Jiangsu Province_ ("Developer").

The Company and Developer are referred to individually as a "Party" and collectively as the "Parties."

1. Engagement

The Company engages Developer to assist in the design and development of the Company's planned digital store-management platform and website for use in connection with the Company's proposed convenience store franchise network.

2. Scope of Services

Developer shall provide software development and related technical services, which may include:

&nbsp;&nbsp;&nbsp;&nbsp;(1) website design and development;

&nbsp;&nbsp;&nbsp;&nbsp;(2) user interface and user experience design;

&nbsp;&nbsp;&nbsp;&nbsp;(3) basic store-management platform development;

&nbsp;&nbsp;&nbsp;&nbsp;(4) customer-management and store-reporting functions;

&nbsp;&nbsp;&nbsp;&nbsp;(5) administrative dashboard functions;

&nbsp;&nbsp;&nbsp;&nbsp;(6) testing, debugging, and technical support; and

&nbsp;&nbsp;&nbsp;&nbsp;(7) related documentation and deployment assistance.

Specific functions, milestones, timelines, and technical specifications may be set forth in one or more written statements of work approved by both Parties.

3. Fees and Payment

The Company shall pay Developer fees as set forth in the applicable statement of work or invoice approved by the Company.

No payment shall be due unless Developer provides an invoice identifying the services performed, milestone completed, amount due, and payment instructions.

4. Ownership of Work Product

All software code, website content, designs, databases, documentation, source code, object code, platform architecture, deliverables, and other work product specifically developed for the Company under this Agreement shall be the sole property of the Company upon payment of applicable fees.

Developer shall assign to the Company all right, title, and interest in such work product, excluding Developer's pre-existing tools, general know-how, templates, and reusable code libraries that were not specifically created for the Company.

5. Third-Party Materials

Developer shall not include third-party software, open-source code, licensed materials, or other third-party intellectual property in the deliverables unless disclosed to and approved by the Company.

Developer shall provide reasonable information regarding any third-party licenses or usage restrictions applicable to the deliverables.

6. Confidentiality

Developer shall keep confidential all non-public business, technical, financial, customer, operational, and strategic information received from the Company. Developer shall not use such information except to perform services for the Company.

7. Data Security

Developer shall use commercially reasonable measures to protect Company data, user information, system credentials, and technical materials from unauthorized access, disclosure, loss, or misuse. Developer shall promptly notify the Company of any known unauthorized access or security incident involving Company systems or data.

8. Warranties

Developer represents that the services will be performed in a professional and commercially reasonable manner.

Developer does not guarantee that the platform or website will be error-free, uninterrupted, commercially successful, or suitable for all future business needs.

9. Term and Termination

This Agreement shall remain in effect until completion of the services unless earlier terminated. Either Party may terminate this Agreement upon thirty days' written notice. Either Party may terminate immediately if the other Party materially breaches this Agreement and fails to cure such breach within ten business days after written notice.

Upon termination, Developer shall deliver to the Company all completed work product paid for by the Company.

10. Independent Contractor

Developer is an independent contractor. Nothing in this Agreement creates a partnership, joint venture, employment relationship, or agency relationship between the Parties.

11. Governing Law

This Agreement shall be governed by and construed in accordance with the laws of the State of Nevada, without regard to conflict-of-law principles.

12. Entire Agreement

This Agreement constitutes the entire agreement between the Parties regarding the subject matter hereof and may be amended only by a written instrument signed by both Parties.

13. Counterparts; Electronic Signatures

This Agreement may be executed in counterparts and by electronic signature, each of which shall be deemed an original.

Youmi Inc.

---

| | |
|:---|:---|
| By: | /s/ Mingxing Sheng |
| Name: Mingxing Sheng | Name: Mingxing Sheng |
| Title: Chief Executive Officer | Title: Chief Executive Officer |
| Date: May 10, 2026 | Date: May 10, 2026 |

---

Developer Name: Seven Things (Jiangsu) Information Technology Co., Ltd.

---

| | |
|:---|:---|
| By: | /s/ Yunen Wu |
| Name: Yunen Wu | Name: Yunen Wu |
| Title: General Manager | Title: General Manager |
| Date: May 10. 2026 | Date: May 10. 2026 |

---

## Ex-23

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

Youmi Inc.<br> Las Vegas, NV

As independent registered public accountants, we hereby consent to the use of our report dated May 20, 2026, with respect to the financial statements of Youmi Inc. as of April 30, 2026 and for the period from February 24, 2026 (inception) through April 30, 2026 in this Registration Statement on Form S-1. We also consent to the reference of our firm under the caption "Experts" in this registration statement.

---

| |
|:---|
| */s/ Tang Qian & Associates, PLLC* |
| Flower Mound, Texas |
| May 28, 2026 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-1**

**Youmi Inc.**

**Table 1: Newly Registered and Carry Forward Securities**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* |
| Fees to be Paid | Equity | Common Stock, par value $0.001 per share | (1) | 457(a) | 1294140 | $0.10 | $129414.00 | 0.0001381 | $17.87 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $129414.00 |  | 17.87 |
| Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: |  |  | 0.00 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  |  |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $17.87 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Represents 1,294,140 shares of common stock being registered for resale by the selling stockholders named in the prospectus. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers any additional shares of common stock that may become issuable as a result of any stock split, stock dividend, recapitalization or similar transaction. (2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act. The proposed maximum offering price per share is based on the fixed resale price of $0.10 per share at which the selling stockholders may sell the shares until the common stock is quoted on the OTCQB Venture Market, if at all.