# EDGAR Filing Document

**Accession Number:** 0002054964
**File Stem:** 0001213900-25-103731
**Filing Date:** 2025-10
**Character Count:** 818440
**Document Hash:** 487d05049925d5a5559168d31fd0e07a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-103731.hdr.sgml**: 20251030

**ACCESSION NUMBER**: 0001213900-25-103731

**CONFORMED SUBMISSION TYPE**: S-1/A

**PUBLIC DOCUMENT COUNT**: 24

**FILED AS OF DATE**: 20251030

**DATE AS OF CHANGE**: 20251030

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FARLONG HOLDING Corp
- **CENTRAL INDEX KEY:** 0002054964
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 991138388

**FILING VALUES:**
- **FORM TYPE:** S-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289936
- **FILM NUMBER:** 251432046

**BUSINESS ADDRESS:**
- **STREET 1:** 4010 VALLEY BLVD STE 101
- **CITY:** WALNUT
- **STATE:** CA
- **ZIP:** 91789
- **BUSINESS PHONE:** 9095298881

**MAIL ADDRESS:**
- **STREET 1:** 4010 VALLEY BLVD STE 101
- **CITY:** WALNUT
- **STATE:** CA
- **ZIP:** 91789

#### As filed with the U.S. Securities and Exchange Commission on October 30 , 20 25.

#### Registration No. 333-289936
 **UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549**

**____________________________________________**

#### AMENDMENT NO. 2 To

#### FORM S-1<br>REGISTRATION STATEMENT<br> UNDER<br>THE SECURITIES ACT OF 1933
**____________________________________________**

#### Farlong Holding Corporation<br> (Exact name of registrant as specified in its charter)
**____________________________________________**

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| | | |
|:---|:---|:---|
|  **Nevada** | **2833** | **99-1138388** |
|  (State or other jurisdiction of<br>incorporation or organization) | (Primary Standard Industrial<br>Classification Code Number) | (I.R.S. Employer<br>Identification Number) |

---

#### 4010 Valley Blvd, Suite 101<br>Walnut, California 91789<br> (909) 468-9215<br> (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
**____________________________________________**

**Jackson Kwok<br>Chief Executive Officer<br>Farlong Holding Corporation<br>4010 Valley Blvd, Suite 101<br>Walnut, California 91789<br>(909) 468-9215<br>(Name, address, including zip code, and telephone number, including area code, of agent for service)**

**____________________________________________**

#### Copies to:

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| | |
|:---|:---|
|  **Ying Li, Esq.**<br> **Warren Wang, Esq.**<br> **Hunter Taubman Fischer & Li LLC**<br> **950 Third Avenue, 19**<sup>th</sup> **Floor**<br> **New York, NY 10022**<br> **(212) 530-2206** | **Fang Liu, Esq.**<br> **VCL Law LLP**<br> **1945 Old Gallows Road, Suite 260**<br> **Vienna, VA 22182**<br> **(703) 919**-7285 |

---

**____________________________________________**

**Approximate date of commencement of proposed sale to the public:** Promptly after the effective date of this registration statement.

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, 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:

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

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**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 U.S. Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.**

------

[**Table of Contents**](#TOC001)

**The information in this preliminary prospectus is not complete and may be changed. We may not sell these securities nor may we accept offers to buy these securities until the registration statement filed with the U.S. Securities and Exchange Commission becomes effective. This preliminary 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.**

---

| | |
|:---|:---|
|  **PRELIMINARY PROSPECTUS** | **SUBJECT TO COMPLETION, DATED OCTOBER 30, 2025** |

---

#### 4,000,000 Shares of Common Stock

#### Farlong Holding Corporation
This is a firm commitment initial public offering of shares of common stock of Farlong Holding Corporation, par value $0.0001 per share.

Prior to this offering, there has been no public market for our common stock. It is currently estimated that the initial public offering price per share will be $4.00 per share. We have reserved the symbol "AFA" for purposes of listing our common stock on the Nasdaq Capital Market ("Nasdaq") and have applied to list our common stock on Nasdaq. At this time, Nasdaq has not yet approved our application to list our common stock. The closing of this offering is conditioned upon Nasdaq's final approval of our listing application, and there is no guarantee or assurance that our common stock will be approved for listing on Nasdaq.

Additionally, we are, and following the completion of this offering will continue to be, a "controlled company" as defined under Nasdaq Marketplace Rules 5615(c). Our shareholders prior to the completion of this offering, KML Family Trust and KMA Trust, will hold 72.7% and 18.2% of our issued and outstanding shares of common stock, respectively, immediately after the consummation of this offering, assuming the sale of 4,000,000 shares of common stock we are offering, and no exercise of the underwriters' over-allotment option. As a result, Karin Mei Huang, as the beneficial owner of the shares held by KMA Trust and KML Family Trust, will be able to exercise 90.9% of the aggregate voting power of our issued and outstanding shares of common stock and will be able to determine all matters requiring approval by our stockholders, immediately after the consummation of this offering. For further information, see "Principal Stockholders." We do not intend to avail ourselves of the corporate governance exemptions afforded to a "controlled company" under the Nasdaq Marketplace Rules. However, our decision not to rely on the "controlled company" exemption could change. See "Risk Factors" and "Management — Controlled Company."

We are an "emerging growth company" as that term is used in the Jumpstart Our Business Startups Act of 2012 (the "JOBS Act") and, as such, have elected to comply with certain reduced public company reporting requirements for this prospectus and future filings. See "Prospectus Summary — Implications of Being an Emerging Growth Company."

**Investing in our common stock involves a high degree of risk. See "Risk Factors" beginning on page 10 of this prospectus.**

---

| | | | |
|:---|:---|:---|:---|
|  | **Per Share** | **Total Without <br>Over-Allotment <br>Option** | **Total With <br>Over-Allotment <br>Option** |
|  **Initial public offering price of common stock** | $| $| $|
|  **Underwriters' discounts**<sup>(1)</sup> | $| $| $|
|  **Proceeds to our company before expenses**<sup>(2)</sup> | $| $| $|

---

____________

(1) Represents underwriting discounts equal to 6.5% per share of common stock. See "Underwriting" for additional information regarding total underwriter compensation.

(2) We have granted the underwriters an option for a period of 45 days after the closing of this offering to purchase up to 15% of the total number of shares of common stock to be offered by us pursuant to this offering (excluding shares of common stock subject to this option), solely for the purpose of covering over-allotments, if any, at the public offering price less the underwriting discounts. If the underwriters exercise the option in full, the total underwriting discounts payable will be $1,196,000, based on an assumed public offering price of $4.00 per share of common stock, and the total gross proceeds to us, before underwriting discounts and expenses, will be $18,400,000. See "Expenses Relating to this Offering" for the total estimated expenses related to this offering.

**Neither the U.S. Securities and Exchange Commission nor any other regulatory body has approved or disapproved of these securities or passed upon the accuracy or adequacy of this prospectus. Any representation to the contrary is a criminal offense.**

The underwriters expect to deliver the shares of common stock against payment as set forth under "Underwriting," on or about [ ], 2025.

*Sole Book*-Running *Manager*

**US Tiger Securities, Inc.** 

**The date of this prospectus is , 2025.**

------

[**Table of Contents**](#TOC001)

#### **TABLE OF CONTENTS**

---

| | |
|:---|:---|
|  | **Page** |
|  [About This Prospectus](#T99701) | ii |
|  [Prospectus Summary](#T99702) | 1 |
|  [The Offering](#T99703) | 8 |
|  [Risk Factors](#T99704) | 10 |
|  [Disclosure Regarding Forward-Looking Statements](#T99705) | 37 |
|  [Use of Proceeds](#T99706) | 38 |
|  [Dividend Policy](#T99707) | 39 |
|  [Capitalization](#T99708) | 40 |
|  [Dilution](#T99709) | 41 |
|  [Management's Discussion and Analysis of Financial Condition and Results of Operations](#T99710) | 42 |
|  [Business](#T99711) | 53 |
|  [Management](#T99712) | 78 |
|  [Executive and Director Compensation](#T99713) | 85 |
|  [Certain Relationships and Related Party Transactions](#T99714) | 88 |
|  [Security Ownership of Certain Beneficial Owners and Management](#T99715) | 91 |
|  [Description of Capital Stock](#T99716) | 93 |
|  [Shares Eligible for Future Sale](#T99717) | 97 |
|  [Underwriting](#T99718) | 99 |
|  [Legal Matters](#T99719) | 103 |
|  [Experts](#T99720) | 103 |
|  [Where You Can Find More Information](#T99721) | 103 |
|  [Index to Financial Statements](#T500) | F-1 |

---

i

[**Table of Contents**](#TOC001)

#### About This Prospectus
No dealer, salesperson, or other individual has been authorized to give any information or to make any representation other than those contained in this prospectus in connection with the offer made by this prospectus and, if given or made, such information or representations must not be relied upon as having been authorized by us. You should rely only on the information contained in this prospectus or in any related free writing prospectus. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any securities in any jurisdiction in which such an offer or solicitation is not authorized or in which the person making such offer or solicitation is not qualified to do so, or to any person to whom it is unlawful to make such offer or solicitation.

*For investors outside the United States:* We and the underwriters have not done anything that would permit this offering or possession or distribution of this prospectus in any jurisdiction where action for that purpose is required, other than in the United States. Persons outside the United States who come into possession of this prospectus must inform themselves, and observe any restrictions relating to, the offering of the shares of our common stock and the distribution of this prospectus outside the United States.

Our logo and some of our trademarks and tradenames are used in this prospectus. This prospectus also includes trademarks, tradenames, and service marks that are the property of others. Solely for convenience, trademarks, tradenames, and service marks referred to in this prospectus may appear without the <sup>®</sup>,™, and <sup>SM</sup> symbols. References to our trademarks, tradenames, and service marks are not intended to indicate in any way that we will not assert to the fullest extent under applicable law our rights or the rights of the applicable licensors if any, nor that respective owners to other intellectual property rights will not assert, to the fullest extent under applicable law, their rights thereto. We do not intend the use or display of other companies' trademarks and trade names to imply a relationship with, or endorsement or sponsorship of us by, any other companies.

The market data and certain other statistical information used throughout this prospectus are based on independent industry publications, reports by market research firms, or other independent sources that we believe to be reliable sources; and we have not commissioned any of the market or survey data that is presented in this prospectus. Industry publications and third-party research, surveys, and studies generally indicate that their information has been obtained from sources believed to be reliable, although they do not guarantee the accuracy or completeness of such information. We are responsible for all of the disclosures contained in this prospectus, and we believe these industry publications and third-party research surveys, and studies are reliable. While we are not aware of any misstatements regarding any third-party information presented in this prospectus, their estimates, in particular as they relate to projections, involve numerous assumptions, are subject to risks and uncertainties, and are subject to change based on various factors, including those discussed under the section entitled "Risk Factors" beginning on page 10 of this prospectus. These and other factors could cause our future performance to differ materially from our assumptions and estimates. Some market and other data included herein, as well as the data of competitors as they relate to Farlong Holding Corporation, is also based on our good faith estimates. See "Cautionary Note Regarding Forward-Looking Statements."

#### Certain Definitions
Unless otherwise indicated or the context requires otherwise, references in this prospectus to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "City of Hope" are to Beckman Research Institute of the City of Hope, a California non-profit public benefit corporation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "Exchange Act" are to the Securities Exchange Act of 1934, as amended;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "Farlong," "we," "us," "our," "our Company," and the "Company" are to Farlong Holding Corporation, and its consolidated subsidiaries, as the case may be;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "Longstar" are to Longstar Healthpro, Inc., formerly known as Longstar International Inc., a California corporation which is wholly owned by the Company and doing business as Farlong Pharmaceutical and Farlong Nutraceutical;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "OEM white-label" are to contracted product development and cGMP manufacturing based on our proprietary formulations and specifications, where (i) finished goods are produced by a third-party manufacturer, (ii) products are packaged under the customer's brand labels, and (iii) branding and downstream marketing are owned and managed by the customer;

ii

[**Table of Contents**](#TOC001)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "pre-registered healthcare providers" are to clinicians whose contact information and professional credentials have been entered into our DirecTCM platform — either because they (i) created an account themselves, (ii) were invited by a distributor, or (iii) were imported during bulk onboarding of a clinic or hospital group. Pre-registration does not mean that the provider is actively using the platform;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "SEC" or the "Commission" are to the United States Securities and Exchange Commission;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "Securities Act" are to the Securities Act of 1933, as amended;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "SKUs" are to stock keeping units. SKUs refers to the total sellable units we offered in the fiscal year after accounting for multiple package sizes, capsule counts, and brand labels for the underlying finished product formulations. For example, the Muscle REx BioPrecision formulation appears as five separate SKUs (five brand labels), and each of the legacy formulations likewise may have one or more SKUs depending on the packaging size; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• "U.S. dollars," "$," and "dollars" are to the legal currency of the United States.

#### Glossary of Industry Terms
The following are abbreviations, acronyms, and definitions of certain terms used in this document, which are commonly used in our industry:

"<u>cGMP</u>" means current good manufacturing practice regulations promulgated by the FDA under the authority of the FFFDCA. These regulations, which have the force of law, require that manufacturers, processors, and packagers of drugs, medical devices, dietary supplements, some food, and blood take proactive steps to ensure that their products are safe, pure, and effective.

"<u>DSHEA</u>" means the Dietary Supplement Health and Education Act of 1994, which amended the FFDCA to establish a framework governing the composition, safety, labeling, manufacturing, and marketing of dietary supplements.

"<u>EPA</u>" means the U.S. Environmental Protection Agency.

"<u>FDA</u>" means the U.S. Food and Drug Administration.

"<u>FFDCA</u>" means the Federal Food, Drug and Cosmetic Act, which is a set of U.S. laws passed by Congress in 1938 giving authority to the FDA to oversee the safety of food, drugs, medical devices, and cosmetics.

"<u>FSMA</u>" means the FDA Food Safety Modernization Act.

"<u>FTC</u>" means the U.S. Federal Trade Commission.

"<u>FTC Act</u>" means the Federal Trade Commission Act.

"<u>GRAS</u>" means Generally Recognized As Safe.

"<u>HIPAA</u>" means the Health Insurance Portability and Accountability Act of 1996, which has the goal of making it easier for people to keep health insurance, protect the confidentiality and security of healthcare information and help the healthcare industry control administrative costs.

"<u>Individually identifiable health information</u>" is defined by HIPPA to mean information that is a subset of health information, including demographic information collected from an individual, and: (1) is created or received by a health care provider, health plan, employer, or health care clearinghouse; and (2) relates to the past, present, or future physical or mental health or condition of an individual; the provision of health care to an individual; or the past, present, or future payment for the provision of health care to an individual; and (a) that identifies the individual; or (b) with respect to which there is reasonable basis to believe the information can be used to identify the individual.

"<u>Mg</u>" means milligrams.

"<u>OFCR</u>" means the Office for Civil Rights of the U.S. Department of Health and Human Services, which administers the privacy aspects of HIPAA.

"<u>PII</u>" means personal identifiable information.

"<u>TCM</u>" means Traditional Chinese Medicine, which is a holistic health system developed over thousands of years, focusing on using natural, plant-based herbal formulations to support wellness. TCM aims to enhance health through a natural, plant-based approach.

iii

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#### Prospectus Summary
*This summary highlights information contained elsewhere in this prospectus. This summary does not contain all of the information that you should consider before deciding to invest in our common stock. You should read this entire prospectus carefully, including the "Risk Factors" section and our historical financial statements and the notes thereto, each included elsewhere in this prospectus, before deciding whether to buy our common stock.*

#### Overview

#### Our Company
We are a science-driven healthcare and wellness company pioneering innovative solutions and personalized health approaches. Our vertically integrated brands provide actionable insights and personalized healthcare data, products, and services to help individuals proactively improve and maintain their health.

We develop product formulations and engage contract manufacturers to produce our proprietary supplements, which we then market and distribute. Our brands engage in the sale of dietary supplements, encompassing herbal products through various sales arrangements.

We are dedicated to providing authentic and personalized health solutions that meet a high standard of quality and consumer trust. We work to empower individuals with the knowledge, tools, and solutions needed to lead a life of optimal health and wellness.

Founded on the principles of combining traditional herbal knowledge with contemporary scientific techniques, we are working toward self-affirmed GRAS conclusions for the principal botanical ingredients used in our dietary supplement line. Under the FFDCA, a substance is GRAS for a particular use when qualified experts conclude that the substance is safe under the conditions of its intended use, and that conclusion is supported by publicly available scientific evidence. The FDA does not "approve" GRAS status; instead, a company may (i) self-affirm that its ingredient is GRAS or (ii) voluntarily submit a GRAS notice for FDA review. To date, we have employed the self-affirmation pathway for the following ingredients, each of which is present in one or more of our BioPrecision supplements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Notoginseng (Panax notoginseng) saponin extract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Breviscapine (Erigeron breviscapus) flavonoid extract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Polygonum capitatum extract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Innerpure formulation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Rodgersia sambucifolia Hemsl. Extract.

Self-affirmation has been completed with the assistance of independent toxicologists and in accordance with FDA guidance; however, the FDA has not reviewed nor confirmed these GRAS conclusions. No other ingredients or finished products in our current portfolio have been evaluated under the GRAS framework, and none of our products are the subject of an FDA "no-questions" letter. Our products are dietary supplements which are not approved by the FDA and are not intended to diagnose, treat, cure, or prevent any disease.

The small-scale, preclinical studies we sponsor are being run entirely outside the purview of the U.S. FDA's investigational-drug framework:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• they do not involve the administration of an "investigational new drug";

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• they are not being conducted pursuant to an Investigational New Drug Application ("IND");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• we have not filed, and do not presently intend to file, an IND or any other drug-related submission with the FDA; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the studies are not designed to serve as, or to be included in, an FDA drug-approval dossier.

[**Table of Contents**](#TOC001)

Accordingly, while our finished products must comply with the DSHEA and the FFDCA, none of our products described in this prospectus are regulated by the FDA as prescription or over-the-counter drugs. Our regulatory objective is limited to marketing our formulations in the United States as dietary supplements, for which "FDA approval" is neither required nor available. Therefore, we have not submitted an IND to the FDA nor liaised with the FDA in relation to any trials conducted as of the date of this prospectus and none of our products is regulated by the FDA.

Our current distribution channels consist of (i) our DirecTCM platform; (ii) online stores through our official website and various e-commerce websites, such as Amazon.com, TikTok, and Walmart.com; and (iii) B2B wholesale in the clinics or medicine centers, and OEM specialist sales lines, such as the franchise centers. We also provide OEM White Label services to select customers who sell our formulations under their own brands.

Our DirecTCM platform was officially launched in May 2025. As of June 30, 2025, our DirecTCM platform had approximately 30,000 pre-registered healthcare providers. We had 75 active healthcare providers on our DirecTCM platform as of June 30, 2025, which accounted for 0.25% of all pre-registered healthcare providers on our DirecTCM platform. The active healthcare providers refer to those healthcare providers who logged into our DirecTCM platform more than one time in the past 90 days (from April 1, 2025 to June 30, 2025) and used at least one clinical-decision or ordering feature on our DirecTCM platform as of June 30, 2025. As of June 30, 2025, the DirecTCM platform had 40 healthcare providers enrolled in the pilot VIP membership program we launched in June 2025. See "Business—Recent Development."

According to an optional self-reported survey on our DirecTCM platform, the active healthcare providers each see a median of 20 patients per day, roughly 420 patients per month. Therefore, 75 active healthcare providers in total represent an estimated 31,500 patients encountered per month. Our DirecTCM platform did not generate any revenue before its launch. As the DirecTCM platform remains in the early stages of development and commercialization, during the nine months ended June 30, 2025, our DirecTCM platform did not generate any revenue through orders initiated directly through our DirecTCM platform (either by healthcare providers or by patients using healthcare provider-generated codes), and subscription revenue generated from the above-mentioned 40 healthcare providers through the pilot VIP membership program is being recognized ratably over the duration of the membership.

#### Our Strengths
We believe the following strengths are essential for our success and differentiate us from our competitors:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Proprietary technology and intellectual property;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Established brand;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Large and growing customer base;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Experienced management team with strong financial and operational expertise; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Innovative culture, and research and development ("R&D") capabilities.

#### Growth Strategies
We intend to develop our business and strengthen our brand loyalty by implementing the following strategies:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Expansion plans on DirecTCM platform and products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Investment in technology and R&D; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Plans for growing our business.

[**Table of Contents**](#TOC001)

#### Organizational Structure
We were incorporated under the laws of the State of Nevada as a corporation in October 2023. For more details on our corporate history, please refer to "Business — Corporate History and Structure."

The following diagram illustrates our corporate structure as of the date of this prospectus and upon completion of our initial public offering ("IPO") based on a proposed number of 4,000,000 shares of common stock being offered, assuming no exercise of the underwriters' over-allotment option.

![](tflowchart_001.jpg)

____________

Note:

(1) Represents 8,000,000 shares of our common stock held by KMA Trust as of the date of this prospectus. The trustee of KMA Trust is Karin Mei Huang.

(2) Represents 32,000,000 shares of our common stock held by KML Family Trust as of the date of this prospectus. The trustees of KML Family Trust are Karin Mei Huang and her husband, Lipin Zeng.

#### Corporate Information
Our principal executive office is located at 4010 Valley Blvd, Suite 101, Walnut, California 91789. Our telephone number is (909) 468-9215 and our principal website addresses are *www.Farlong.com* and *www.DirecTCM.com*. The information contained in, or that can be accessed through, our websites is not incorporated by reference into, and is not part of, this prospectus.

#### Summary of Risk Factors
Investing in our common stock involves significant risks. You should carefully consider all of the information in this prospectus before making an investment in our common stock. Below please find a summary of the principal risks we face, organized under relevant headings. These risks are discussed more fully in the section titled "Risk Factors."

*Operational Risks (for a more detailed discussion, see "Risk Factors — Operational Risks" beginning on page 10 of this prospectus)*

Risks and uncertainties related to our operations include, but are not limited to, the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We have had significant accumulated deficits as of June 30, 2025, which raises substantial doubt about our ability to continue as a going concern (see page 10 of this prospectus);

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We will need additional capital, which may not be available on commercially acceptable terms, if at all (see page 10 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Our operating results may vary considerably in the future, making it challenging to forecast our future performance and potentially causing our results to fall short of expectations or any guidance we provide (see page 11 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Failing to maintain high-quality standards for our products and services could harm our business and damage our reputation (see page 12 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A significant amount of our revenue and purchases have historically been due to only a small number of customers and vendors, respectively, and if we were to lose any material customer or vendor, our results of operations could be adversely affected (see page 12 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Customer demand is difficult to forecast accurately, and as a result we may be unable to make planning and spending decisions to match such demand (see page 12 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• For the nine months ended June 30, 2025, approximately 15% and 19% of our revenue was derived from the sale of products on Amazon and TikTok, respectively. Any limitation or restriction, temporarily or otherwise, to sell on Amazon's and TikTok's platforms could have a material adverse impact to our business, results of operations, financial condition, and prospects (see page 13 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Increases in ingredient costs, long lead times, supply shortages, and changes could disrupt our supply chain and negatively impact our business, financial condition, and operating results (see page 13 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We may allocate our limited resources to pursue particular products or services and may fail to capitalize on products or services that may be more profitable or for which there is a greater likelihood of success (see page 13 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We may be subject to inventory spoliation (see page 13 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Failure to renew our current leases or locate desirable alternatives for our facilities could materially and adversely affect our business (see page 14 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• In the future, we may need licenses for third-party technology that could be unavailable or only offered on commercially unreasonable terms, potentially increasing our costs or causing unforeseen adverse effects (see page 14 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Due to the high costs and uncertainty of litigation, we may not be able to enforce our intellectual property rights against third parties (see page 14 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We may struggle to partner with others for technological advancements and new products and services (see page 14 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Our use of "open source" software could subject our proprietary software to general release, hinder our product sales, and expose us to potential litigation (see page 14 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Our business is exposed to risks associated with credit card and other online payment chargebacks and fraud (see page 15 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We face risks associated with our return policy and warranty (see page 15 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Our use of clinical studies presents inherent risks (see page 16 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Our business depends on our brands, and any failure to maintain, protect, or enhance our brands, including as a result of events outside our control, could materially and adversely affect our business, financial condition, and results of operations (see page 16 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We source ingredients for our products from foreign suppliers and face risks related to international trade and importation (see page 17 of this prospectus);

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A substantial portion of our sales relies on distributors and health professionals, over whom we have limited control. If these relationships deteriorate, or if these parties fail to sell our products, harm our reputation, or fail to comply with regulations, our business, financial condition, and results of operations could be materially and adversely affected (see page 17 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We rely upon independent third-party transportation providers for all of our product shipments and are subject to increased shipping costs as well as the potential inability of our third-party transportation providers to deliver on a timely basis (see page 18 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Failure to protect our intellectual property rights could adversely affect our business (see page 19 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Third parties may claim that we infringe their proprietary intellectual property rights, which could cause us to incur significant legal expenses and prevent us from promoting our products (see page 19 of this prospectus); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If we fail to attract or retain our key personnel, including our executive officers, senior management, and key employees, our ongoing operations and growth could be materially and adversely affected.

*Economic, Political, and Market Risks (for a more detailed discussion, see "Risk Factors — Economic, Political, and Market Risks" beginning on page 23 of this prospectus)*

Risks and uncertainties related to economic, market, and geopolitical conditions include, but are not limited to, the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We rely on third-party contract manufacturers located in China to produce our supplements, making us highly vulnerable to U.S. tariffs, trade disputes, and other disruptions related to U.S.-China trade relations, which could significantly increase our costs and materially harm our business (see page 23 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We face competition in the herbal supplement industry, and we expect competition from existing competitors and other companies that may enter the market or introduce new solutions in the future, which may decrease our net revenue (see page 24 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Global economic conditions could materially and adversely affect the Company's business, financial condition, results of operations and growth (see page 25 of this prospectus); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We operate in an industry with the risk of intellectual property litigation. Claims of infringement against us may hurt our business (see page 25 of this prospectus).

*Legal, Regulatory, and Compliance Risks (for a more detailed discussion, see "Risk Factors — Legal, Regulatory, and Compliance Risks" beginning on page 25 of this prospectus)*

Risks and uncertainties related to legal, regulatory, and compliance include, but are not limited to, the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We are subject to numerous laws and regulations applicable to the herbal supplement industry, which, if we are found to have violated, may materially and adversely affect our business, financial condition, and results of operations (see page 25 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Changes in FDA and other regulatory agency policies, or disagreements over our product classifications, could delay or increase the costs of offering our products, impacting our business (see page 26 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We and our suppliers must comply with numerous laws and regulations related to the manufacture, sale, and marketing of herbal supplements. Compliance with these laws can increase costs, limit our ability to sell certain products, and expose us to enforcement actions, any of which could materially and adversely affect our business, financial condition, and results of operations (see page 26 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Economic downturns or a change in consumer preferences, perception and spending habits could limit consumer demand for our products and negatively affect our future business (see page 28 of this prospectus); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Marketing activities for our products are subject to strict governmental regulation which may limit our ability to market or promote such products (see page 28 of this prospectus).

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*Common Stock and Trading Risks (for a more detailed discussion, see "Risk Factors — Common Stock and Trading Risks" beginning on page 30 of this prospectus)*

In addition to the risks described above, we are subject to general risks and uncertainties relating to this offering and the trading market, including, but not limited to, the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• There has been no public market for our common stock prior to this offering, and you may not be able to resell our common stock at or above the price you pay for them, or at all (see page 30 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The market price of our common stock may be volatile or may decline regardless of our operating performance, and you may not be able to resell your shares at or above the initial public offering price (see page 30 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The price of our common stock could be subject to rapid and substantial volatility (see page 31 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• You will experience immediate and substantial dilution in the net tangible book value of common stock purchased in this offering (see page 31 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If we fail to implement and maintain an effective system of internal controls or fail to remediate the material weaknesses in our internal control over financial reporting that have been identified, we may fail to meet our reporting obligations or be unable to accurately report our results of operations or prevent fraud, and investor confidence and the market price of our common stock may be materially and adversely affected (see page 31 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We will incur substantial increased costs as a result of being a public company (see page 32 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• If we cannot continue to satisfy the listing requirements and other rules of Nasdaq, our securities may be delisted, which could negatively impact the price of our securities and your ability to sell them (see page 33 of this prospectus)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Our management has broad discretion to determine how to use the funds raised in the offering and may use them in ways that may not enhance our results of operations or the price of our common stock (see page 33 of this prospectus);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• We will be a "controlled company" within the meaning of the Nasdaq listing rules and are allowed to follow certain exemptions from certain corporate governance requirements that could adversely affect our public stockholders (see page 33 of this prospectus); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Anti-takeover provisions in our Articles of Incorporation and our Bylaws, as well as provisions of Nevada law, might discourage, delay, or prevent a change in control of our company or changes in our management and, therefore, depress the trading price of our common stock (see page 35 of this prospectus).

#### Implications of Being an "Emerging Growth Company"
As a company with less than $1.235 billion in revenue during our last fiscal year, we qualify as an "emerging growth company" as defined in the JOBS Act. An "emerging growth company" may take advantage of reduced reporting requirements that are otherwise applicable to larger public companies. In particular, as an emerging growth company, we:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• may present only two years of audited financial statements and only two years of related Management's Discussion and Analysis of Financial Condition and Results of Operations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• are not required to provide a detailed narrative disclosure discussing our compensation principles, objectives, and elements and analyzing how those elements fit with our principles and objectives, which is commonly referred to as "compensation discussion and analysis";

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• are not required to obtain an attestation and report from our auditors on our management's assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• are not required to obtain a non-binding advisory vote from our stockholders on executive compensation or golden parachute arrangements (commonly referred to as the "say-on-pay," "say-on frequency," and "say-on-golden-parachute" votes);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• are exempt from certain executive compensation disclosure provisions requiring a pay-for-performance graph and Chief Executive Officer pay ratio disclosure; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• are eligible to claim longer phase-in periods for the adoption of new or revised financial accounting standards under §107 of the JOBS Act.

We intend to take advantage of all of these reduced reporting requirements and exemptions, including the longer phase-in periods for the adoption of new or revised financial accounting standards under §107 of the JOBS Act. Our election to use the phase-in periods may make it difficult to compare our financial statements to those of non-emerging growth companies and other emerging growth companies that have opted out of the phase-in periods under §107 of the JOBS Act.

Under the JOBS Act, we may take advantage of the above-described reduced reporting requirements and exemptions until we no longer meet the definition of an emerging growth company. The JOBS Act provides that we would cease to be an "emerging growth company" at the end of the fiscal year in which the fifth anniversary of our initial sale of common equity pursuant to a registration statement declared effective under the Securities Act occurred, if we have more than $1.235 billion in annual revenue, have more than $700 million in market value of our common stock held by non-affiliates, or issue more than $1 billion in principal amount of non-convertible debt over a three-year period.

#### Controlled Company
Our shareholders prior to the completion of this offering, KML Family Trust and KMA Trust, will hold 72.7% and 18.2% of our issued and outstanding shares of common stock, respectively, immediately after the consummation of this offering, assuming the sale of 4,000,000 shares of common stock we are offering, and no exercise of the underwriters' over-allotment option. As a result, Karin Mei Huang, as the beneficial owner of the shares held by KMA Trust and KML Family Trust, will be able to exercise 90.9% of the aggregate voting power of our issued and outstanding shares of common stock and will be able to determine all matters requiring approval by our stockholders, immediately after the consummation of this offering. As a result, we will be deemed a "controlled company" for the purpose of the Nasdaq listing rules. As a controlled company, we are permitted to elect to rely on certain exemptions from the obligations to comply with certain corporate governance requirements, including the requirements that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a majority of our board of directors consist of independent directors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our director nominees be selected or recommended solely by independent directors; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• we have a nominating and corporate governance committee and a compensation committee that are composed entirely of independent directors with a written charter addressing the purposes and responsibilities of the committees.

Although we do not intend to rely on the controlled company exemptions under the Nasdaq listing rules even if we are a controlled company, we could elect to rely on these exemptions in the future, and if so, you would not have the same protection afforded to stockholders of companies that are subject to all of the corporate governance requirements of Nasdaq. See "Risk Factors" and "Management — Controlled Company."

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#### The Offering

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| | |
|:---|:---|
|  ***Common stock we are offering*** | 4,000,000 shares (or 4,600,000 shares if the underwriters exercise their over-allotment option in full) |
|  ***Price per share*** | We currently estimate that the initial public offering price will be $4.00 per share of common stock. |
|  ***Over-allotment option*** | We have granted to the underwriters an option to purchase up to an additional 600,000 shares of common stock (equal to 15% of the number of shares of common stock sold in the offering) from us, solely to cover over-allotments, if any, at the applicable public offering price less the underwriting discounts shown on the cover page of this prospectus. The underwriters may exercise this option in full or in part at any time and from time to time until 45 days after the date of this prospectus. |
|  ***Common stock outstanding immediately before this offering*** | <br>40,000,000 shares |
|  ***Common stock outstanding immediately after this offering*** | <br>44,000,000 shares, or 44,600,000 shares if the over-allotment option is exercised in full |
|  ***Use of proceeds*** | We expect to receive net proceeds from this offering of approximately $14.3 million (or approximately $16.4 million if the underwriters exercise in full their option to purchase 600,000 additional shares of our common stock), assuming an initial public offering price of $4.00 per share, and after deducting underwriting discounts, non-accountable expense allowance, and estimated offering expenses. We currently intend to use the net proceeds we receive from this offering for general corporate purposes, including working capital, R&D, financing our marketing and operational expenses, upgrading our Company's infrastructure, and international expansion. |
|  ***Risk Factors*** | The purchase of our common stock involves a high degree of risk. The common stock offered in this prospectus is for investment purposes only and currently no market exists for our common stock. Please refer to the section entitled "Risk Factors" before making an investment in our common stock. |
|  ***Lock-up*** | We have agreed, subject to certain exceptions, not to transfer or dispose of, directly or indirectly, any of our common stock, or any securities convertible into or exchangeable or exercisable for our common stock, for a period of six months from the closing of this offering. |
|  | Our directors, executive officers, and principal stockholders (defined as owners of 5% or more of our common stock) have agreed, subject to certain exceptions, not to offer, pledge, announce the intention to sell, sell, contract to sell, sell any option or contract to purchase, purchase any option or contract to sell, grant any option, right, or warrant to purchase, or otherwise dispose of, directly or indirectly, or enter into any swap or other agreement that transfers, in whole or in part, any of the economic consequences of ownership of our common stock or such other securities for a period of six months following the closing of this offering, without the prior written consent of the Representative.<br> See "Underwriting" for more information. |

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| | |
|:---|:---|
|  ***Proposed trading symbol*** | We have applied to list our common stock for trading on Nasdaq under the symbol "AFA." The approval of our listing on Nasdaq is a condition of closing this offering. However, no assurance can be given that our application will be approved and that our common stock will ever be listed on Nasdaq. If our application is not approved by Nasdaq, we will not be able to consummate the offering and will terminate the offering. |
|  ***Transfer agent*** | Transhare Corporation |

---

Unless we indicate otherwise, all information in this prospectus:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• is based on 40,000,000 shares of common stock issued and outstanding as of the date of this prospectus; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• assumes no exercise by the underwriters of their option to purchase up to 600,000 additional shares of common stock to cover over-allotments, if any.

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#### Risk Factors
*An investment in our common stock involves a high degree of risk. Before deciding whether to invest in our common stock, you should consider carefully the risks described below, together with all of the other information set forth in this prospectus, including the section titled "Management's Discussion and Analysis of Financial Condition and Results of Operations" and our consolidated financial statements and related notes. If any of these risks actually occurs, our business, financial condition, results of operations, or cash flow could be materially and adversely affected, which could cause the trading price of our common stock to decline, resulting in a loss of all or part of your investment. The risks described below and discussed in other parts of this prospectus are not the only ones that we face. Additional risks not presently known to us or that we currently deem immaterial may also affect our business. You should only consider investing in our common stock if you can bear the risk of loss of your entire investment.*

#### Operational Risks

#### We have had significant accumulated deficits as of June 30, 2025, which raises substantial doubt about our ability to continue as a going concern.
We have experienced recurring losses from operations and negative cash flows from operating activities since 2022. For the nine months ended June 30, 2025 and 2024 and the fiscal years ended September 30, 2024 and 2023, we recorded net losses of $1,900,073, $1,494,332, $1,955,962, and $790,523, respectively. Our accumulated deficit and negative operating cashflow amounted to $5,984,259 and $1,705,308 for the nine months ended June 30, 2025, respectively, and $4,084,186 and $1,918,192 for the fiscal year ended September 30, 2024, respectively.

Management has determined that these conditions raise substantial doubt about our ability to continue as a going concern. The ability to continue as a going concern is dependent on us obtaining adequate capital to fund operating losses until we become profitable. If we are unable to obtain adequate capital, we could be forced to cease or reduce our operations. Our consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty. If we are unable to manage our business to have sufficient funds to operate within the normal operating cycle of a 12-month period, we may have to consider certain cost cutting measure to reduce our operating costs. We may also consider supplementing our available sources of funds through the issuance of additional debt and equity financing.

We can make no assurances that required financings will be available for the amounts needed, or on terms commercially acceptable to us, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there will likely be a material adverse effect on us and it will materially and adversely affect our ability to continue as a going concern. As a result, investors or other financing sources may be unwilling to provide funding to us on commercially reasonable terms or at all.

Further, if we are unable to continue as a going concern, we may have to discontinue operations and liquidate our assets and may be compelled to receive less than the value at which those assets are carried on our consolidated audited financial statements, which would cause the stockholders to lose all or a part of their investment.

#### We will need additional capital, which may not be available on commercially acceptable terms, if at all.
We need capital to support our operations and to expand our production capacity, develop new products, and enhance our marketing efforts. For the nine months ended June 30, 2025 and 2024 and the fiscal years ended September 30, 2024 and 2023, we recorded net losses of $1,900,073, $1,494,332, $1,955,962, and $790,523, respectively. We may also require additional funding in the future to support our operations, expand our product line, pay expenses, or expand or complete acquisitions. The most likely source of future funds presently available to us will be through the sale of equity capital or debt. Any sale of equity capital will result in dilution to existing stockholders. Furthermore, we may incur debt in the future, and may not have sufficient funds to repay our future indebtedness or may default on our future debts, jeopardizing our business viability.

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We may not be able to borrow or raise additional capital in the future to meet our needs or to otherwise provide the capital necessary to expand our operations and business, which may result in the value of our securities decreasing in value or becoming worthless. Additional financing may not be available to us on terms that are acceptable or at all. Consequently, we may not be able to proceed with our intended business plans. Obtaining additional financing contains risks, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• additional equity financing may not be available to us on satisfactory terms and any equity we are able to issue could lead to dilution for current stockholders;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• loans or other debt instruments may have terms and/or conditions, such as interest rates, restrictive covenants, and control or revocation provisions, which are not acceptable to management or our directors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the current environment in capital markets combined with our capital constraints may prevent us from being able to obtain adequate debt financing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if we fail to obtain required additional financing to commercialize our products and grow our business, we would need to delay or scale back our business plan, reduce our operating costs, or delay product launches, each of which would have a material adverse effect on our business, future prospects, and financial condition.

Additionally, we may have difficulty obtaining additional funding, and we may have to accept terms that would adversely affect our stockholders. For example, the terms of any future financings may impose restrictions on our right to declare dividends (provided that none are currently planned) or on the manner in which we conduct our business. Additionally, lending institutions or private investors may impose restrictions on a future decision by us to make capital expenditures, acquisitions, or significant asset sales. If we are unable to raise additional funds, we may be forced to curtail or even abandon our business plan.

***Our operating results may vary considerably in the future, making it challenging to forecast our future performance and potentially causing our results to fall short of expectations or any guidance we provide.***

Quarterly and annual fluctuations in our operating results can make future predictions difficult, and these variations may arise from numerous factors beyond our control, including but not limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our capacity to successfully bring our products and services to market within our expected timelines;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the timing, cost, and level of investment in new marketing initiatives, R&D, and commercialization activities related to our products and services, which may vary over time;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our ability to promote and drive adoption of our products and services within the herbal supplement market, and our capability to expand into new target markets or geographical areas;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the prices at which we can effectively sell our products and services;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the timing and amount of expenditures required to develop, commercialize, or acquire additional products, expand our facilities, or enter new geographical regions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the seasonal spending patterns of our customers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• any new laws and regulations that may apply to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• any new tariffs that may apply to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• future accounting standards or changes in our accounting policies;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the results of any future litigation or government investigations involving us or our industry;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the status of inflation and interest rates on the economy, investment in the herbal supplement industry, and our business operations, as well as the resources and operations of our customers, suppliers, and distributors; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• general industry, economic, and market conditions, along with other factors that may be unrelated to our operating performance or that of our competitors.

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#### Failing to maintain high-quality standards for our products and services could harm our business and damage our reputation.
Our products, including herbal supplements, may have defects or errors that prevent them from performing as intended. These issues could lead to recalls, market withdrawals, negative publicity, and damage to our reputation. This may result in customer loss, revenue decline, refunds, cancellations, subscription terminations, and reduced market acceptance. Our DirecTCM's services also rely on third-party testing and physician interpretation, which may contain undetected defects or errors, potentially leading to inaccurate recommendations.

As our technology usage grows, we face increased scrutiny and liability risks, especially in the event we experience data breaches or platform failures. Addressing these issues may divert significant resources. Additionally, integrating acquired technologies can be challenging and may not meet our quality standards.

The indemnification terms we entered into with customers and third parties may result in substantial liability, sometimes with uncapped and enduring obligations. Our general liability insurance may not be sufficient to cover these claims, leading to potential financial strain. Disputes over such obligations could harm our relationships, reputation, and platform demand, potentially materially and adversely affecting our business, results of operations, and financial condition.

***A significant amount of our revenue and purchases have historically been due to only a small number of customers and vendors, respectively, and if we were to lose any material customer or vendor, our results of operations could be adversely affected*.**

For the nine months ended June 30, 2025, ZenLife Herb Company ("Zenlife") accounted for 27% of our total revenue. For the nine months ended June 30, 2024, Dr. ChunHua Cui accounted for 20% of our total revenue. For the fiscal year ended September 30, 2024, our two largest customers, ZenLife and Dr. ChunHua Cui accounted for 25% and 12% of our total revenue, respectively. For the fiscal year ended September 30, 2023, no customer accounted for 10% or more of our total revenue. For an example of a typical transaction, see "Business — Our Customers." We may lose a significant customer due to a variety of factors, including our ability to provide quality products and services. Even though we have a strong record of performance, we cannot guarantee that we will continue to maintain the business cooperation with these significant customers at the same level, or at all. If any significant customer terminates its relationship with us, we cannot assure you that we will be able to secure an alternative arrangement with comparable customers in a timely manner, or at all. Losing one or more of these significant customers could adversely affect our revenue and profitability.

In addition, we depend upon a few significant suppliers that accounted for more than 10% of our total purchases for the past two fiscal years. For the nine months ended June 30, 2025, our four largest vendors, Kunming Aoqun Bio-Tech Co., Ltd. ("Kunming Aoqun"), TCM Product Inc, Zenlife, and Lonza Greenwood LLC accounted for 49%, 20%, 17%, and 11% of our total purchases, respectively. For the nine months ended June 30, 2024, our two largest vendors, Kunming Aoqun and TCM Product Inc, accounted for 79% and 20% of our total purchases, respectively. For the fiscal year ended September 30, 2024, two vendors, Kunming Aoqun and TCM Product Inc., accounted for 83% and 11% of our total purchases, respectively. For the fiscal year ended September 30, 2023, three vendors, Kunming Pinren Commercial and Trade Co., Lonza Greenwood LLC, and TCM Product Inc., accounted for 30%, 20%, and 11% of our total purchases, respectively. We cannot ensure that we will have no concentration of suppliers in the future. Such third-party suppliers are run by independent entities that are subject to their own unique operational and financial risks, which are beyond our control. If such significant suppliers breach or terminate their contracts with us, or experience significant disruptions to their operations, we will be required to find and enter into arrangements with one or more replacement suppliers. Finding alternative suppliers could involve significant delays and other costs and these suppliers may not be available to us on reasonable terms or at all. As a result, this could materially and adversely affect our business, results of operations, and financial results, and result in lost or deferred revenue.

***Customer demand is difficult to forecast accurately, and as a result we may be unable to make planning and spending decisions to match such demand.***

We make planning and spending decisions, including capacity expansion, procurement commitments, personnel needs, and other resource requirements based on our estimates of customer demand. A significant portion of our revenue is derived from customers who purchase our herbal supplements. Therefore, our customer demand may be impacted by factors out of our control, such as unexpected shifts in the preferences of U.S. consumers that could adversely impact our customers' costs and pricing strategies. Failure to meet customer demand in a timely fashion or at all may materially and adversely affect our business, results of operations, and financial condition.

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***For the nine months ended June 30, 2025, approximately 15% and 19% of our revenue was derived from the sale of products on Amazon and TikTok, respectively. Any limitation or restriction, temporarily or otherwise, to sell on Amazon's and TikTok's platforms could have a material adverse impact to our business, results of operations, financial condition, and prospects.***

For the nine months ended June 30, 2025, approximately 15% and 19% of our revenue was derived from the sale of products on Amazon and TikTok, respectively, and we are subject to Amazon's and TikTok's terms of service and various other Amazon and TikTok seller policies that apply to third parties selling products on Amazon's and TikTok's marketplaces. Amazon's and TikTok's terms of service provide, among other things, that they may terminate or suspend the agreement with any seller or any of the services being provided to a seller at any time and for any reason. In addition, if Amazon or TikTok determines that any seller's actions or performance, including ours, may result in violations of their terms or policies, or create other risks to Amazon, TikTok, or third parties, then Amazon or TikTok may, in their sole discretion, withhold any payments owed for as long as they determine any related risk to persist. Further, if Amazon or TikTok determines that any seller's accounts, including ours, have been used to engage in deceptive, fraudulent, or illegal activity, or that such accounts have repeatedly violated their policies, then Amazon or TikTok may, in their sole discretion, permanently withhold any payments owed. In addition, Amazon or TikTok, in their sole discretion, may suspend a seller account and product listings if they determine that a seller has engaged in conduct that violates any of their policies. Any limitation or restriction on our ability to sell on Amazon's and TikTok's platforms could have a material impact on our business, results of operations, financial condition, and prospects. We also rely on services provided by Amazon's and TikTok's fulfillment platforms, which provide for expedited shipping to the consumer — an important aspect in the buying decision for consumers. Any inability to market our products for sale with delivery and any failure to remain compliant with the fulfillment practices on Amazon's and TikTok's platforms could have a material impact on our business, results of operations, financial condition, and prospects.

***Increases in ingredient costs, long lead times, supply shortages, and changes could disrupt our supply chain and negatively impact our business, financial condition, and operating results.***

Our ability to meet customer demand relies on timely delivery of ingredients, many of which are sourced from a few contract manufacturers, some exclusively. These suppliers may breach agreements or face issues like market fluctuations, litigation, regulatory problems, or force majeure events, affecting their delivery capabilities.

The herbal supplement industry frequently faces litigation, potentially disrupting our suppliers' ability to deliver ingredients. We risk ingredient shortages, long lead times, and supply modifications. Developing alternative sources can be time-consuming and costly, and may not always be successful.

Any interruption in supply or inability to secure ingredients at acceptable prices could prevent us from meeting product delivery schedules, harm our margins, and materially and adversely impact our future revenue and earnings.

***We may allocate our limited resources to pursue particular products or services and may fail to capitalize on products or services that may be more profitable or for which there is a greater likelihood of success.***

Because we have limited financial and managerial resources, we must focus our efforts on particular products and services. As a result, we may forego or delay pursuit of opportunities with other products or services that later prove to have greater commercial potential. Our resource allocation decisions may cause us to fail to capitalize on viable commercial products or profitable market opportunities. Any such failure could result in missed opportunities and/or our focus on products or services with low market potential, which would materially and adversely affect our business, results of operations, and financial condition.

#### We may be subject to inventory spoliation.
Certain of our products are subject to definitive shelf-lives and may not be sold within such shelf-lives and/or may become spoiled. As a result, we may need to write-off inventory and may face significant charges for obsolete and spoiled inventory, which could have a material adverse effect on our business, results of operations, and financial condition.

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#### Failure to renew our current leases or locate desirable alternatives for our facilities could materially and adversely affect our business.
We lease properties for all of our offices and warehouses. We may not be able to successfully extend or renew such leases upon expiration of the current term on commercially reasonable terms or at all, and may therefore be forced to relocate the affected operations. This could disrupt our operations and result in significant relocation expenses, which could materially and adversely affect our business, results of operations, and financial condition. In addition, we compete with other businesses for premises at certain locations or of desirable sizes. As a result, even though we could extend or renew our leases, rental payments may significantly increase as a result of the high demand for the leased properties. In addition, we may not be able to locate desirable alternative sites for our facilities as our business continues to grow and failure in relocating our affected operations could materially and adversely affect our business and operations.

***In the future, we may need licenses for third-party technology that could be unavailable or only offered on commercially unreasonable terms, potentially increasing our costs or causing unforeseen adverse effects.***

Occasionally, we may need to license technologies or trademarks for our promotional and collaborative programs to further develop or commercialize our products. If required to obtain such licenses, including patents necessary for manufacturing, using, or selling our products, these licenses may not be available on reasonable terms or at all. Failure to obtain necessary third-party licenses could force us to abandon related efforts, which could materially and adversely affect our business, results of operations, and financial condition.

#### Due to the high costs and uncertainty of litigation, we may not be able to enforce our intellectual property rights against third parties.
Even if we identify third-party infringement, the risk-adjusted cost of litigation may be too high, making it impractical to pursue legal action. Competitors with greater financial resources and more developed intellectual property portfolios may better withstand the costs of complex patent litigation. The uncertainties of litigation could also hinder our ability to fund internal research, license necessary technology, or form development partnerships. As a result, we may choose to monitor the situation or seek non-litigious solutions instead of pursuing costly legal action. This approach could be more prudent and in the best interest of our Company and stockholders, although it could materially and adversely affect our business, results of operations, and financial condition.

#### We may struggle to partner with others for technological advancements and new products and services.
Our competitiveness partly relies on partnering with others who can offer technological improvements and enhance our existing products and services. We strive to stay current with changes in the herbal supplement industry and seek partners to develop new offerings for our customers. However, we cannot guarantee success in finding such partners or incorporating new technologies and developments. Additionally, there is no certainty that newly developed products and services will perform well or gain market acceptance, and the costs associated with these efforts may be substantial.

#### Our use of "open source" software could subject our proprietary software to general release, hinder our product sales, and expose us to potential litigation.
Some of our proprietary software includes "open source" software, and we may incorporate more open-source software in the future. Open-source software is typically licensed under terms that might require us to disclose our modifications and license them to third parties at no cost. In some cases, distributing our software alongside open-source software could compel us to release some or all of our proprietary code and distribute our products for free.

We monitor our use of open-source software to prevent such disclosures or licensing obligations, but we cannot guarantee success. Open-source license terms can be ambiguous, and inadvertent misuse may occur. Legal precedents on interpreting these licenses are limited, potentially leading to unanticipated obligations.

Companies using open-source software have faced claims enforcing open-source licenses and asserting ownership of incorporated software. If an open-source author or distributor alleges non-compliance, we could incur significant legal costs defending ourselves. Successful claims could result in substantial damages or an injunction against distributing our products.

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Additionally, combining our proprietary software with open-source software under certain licenses may force us to release our proprietary source code. This could aid competitors in developing similar or superior products, materially and adversely affecting our business, results of operations, and financial condition.

#### Our business is exposed to risks associated with credit card and other online payment chargebacks and fraud.
A majority of our revenue is processed through credit cards and other online payments. If we experience refunds or chargebacks, our processors could require us to create reserves, increase fees, or terminate contracts with us, which would have an adverse effect on our financial condition. Our failure to limit fraudulent transactions conducted on our websites, such as through the use of stolen credit card numbers, could also subject us to liability and adversely impact our reputation. Under credit card association rules, penalties may be imposed at the discretion of the association for inadequate fraud protection. Any such potential penalties would be imposed on our credit card processor by the association. However, we face the risk that we may fail to maintain an adequate level of fraud protection and that one or more credit card associations or other processors may, at any time, assess penalties against us or terminate our ability to accept credit card payments or other form of online payments from customers, which would have a material adverse effect on our business, financial condition, and results of operations.

We could also incur significant fines or lose our ability to give customers the option of using credit cards to pay for our products if we fail to follow payment card industry data security standards, even if there is no compromise of customer information. Although we believe we operate in compliance with payment card industry data security standards, it is possible that at times we may not be in full compliance with these standards. Accordingly, we could be fined, which could impact our financial condition, or our ability to accept credit and debit cards as payment could be suspended, which would cause us to be unable to process payments using credit cards. If we are unable to accept credit card payments, our business, results of operations, and financial condition may be materially and adversely affected.

In addition, we could be liable if there is a breach of the payment information. Online commerce and communications depend on the secure transmission of confidential information over public networks. We will rely on encryption and authentication technology to authenticate and secure the transmission of confidential information, including cardholder information. However, this technology may not prevent breaches of the systems we use to protect cardholder information. In addition, some of our contracting parties may also collect or possess information about our customers, and we may be subject to litigation or our reputation may be harmed if our contracting parties fail to protect our customers' information or if they use it in a manner inconsistent with our policies and practices. Data breaches can also occur as a result of non-technical issues. Under contracts with processors, if there is unauthorized access to, or disclosure of, credit card information we store, we could be liable to the credit card issuing banks for their cost of issuing new cards and related expenses, which could have a material and adverse effect on our business, financial condition, and results of operations.

#### We face risks associated with our return policy and warranty.
We offer a seven-day return policy and a limited warranty on our products. Our return and warranty allowances are currently based on our best estimates of expected product returns, drawing on historical experience, which has been immaterial to date. However, there are risks associated with this policy that could impact our financial results if actual returns or warranty claims exceed our estimates:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Unexpected Increase in Returns*: Changes in consumer behavior, product quality issues, or shifts in consumer expectations could lead to a higher volume of returns than anticipated. An increase in product returns could directly impact our revenue and profitability.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Warranty Claims Exceeding Expectations*: While we have historically experienced minimal warranty claims, unexpected product defects or customer dissatisfaction could result in an increase in warranty claims. This would raise our costs for replacement or repair and impact our bottom line.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*• Impact on Cash Flow and Inventory Management*: Higher-than-expected returns or warranty claims could also impact our cash flow, inventory levels, and resource allocation. If our allowances are insufficient, we may need to adjust our reserves, affecting our reported financial results and cash position.

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While we use historical data to estimate returns and warranty allowances, there is a risk that these estimates may not accurately reflect future return or warranty claim rates. Any significant deviation from these estimates could result in unexpected costs and adjustments to our financial statements, and potentially affect investor confidence.

In sum, if our actual experience with returns and warranty claims differs materially from our estimates, our business, financial condition, and results of operations could be materially and adversely affected. We continuously monitor return and warranty trends to minimize these risks, but there can be no assurance that our allowances will be sufficient to cover future return or warranty-related expenses.

#### Our use of clinical studies presents inherent risks, particularly as our clinical study results have not demonstrated statistical significance.
Our products often rely on clinical studies to support efficacy claims, differentiate from competitors, and meet regulatory standards. However, clinical studies present inherent risks:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Uncertain Outcomes: Clinical studies may yield results that do not support product efficacy claims, impacting our ability to market products effectively. Our clinical studies have not demonstrated statistically significant outcomes, which may diminish consumer confidence in our products and reduce demand.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Regulatory Scrutiny: Clinical studies must comply with strict regulatory standards. Any failure to meet these standards or challenges in replicating results could hinder our ability to use these studies for marketing or compliance purposes, limiting our competitive advantage and appeal to consumers.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Time and Cost Implications: Clinical studies are resource-intensive and time-consuming, requiring significant financial investment. Delays in completing studies or the need for additional studies due to inconclusive results could lead to increased costs and delays in product launches, which would negatively impact our financial condition and growth prospects.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Consumer Perception of Study Integrity: The quality and transparency of clinical studies play a crucial role in consumer trust. If consumers perceive our studies as biased or of low quality, it could damage our brand reputation, reduce consumer demand, and impact our financial performance.

Thus, clinical studies carry risks that could adversely affect our business if they fail to meet regulatory standards, yield unfavorable results, or are perceived negatively by consumers. These factors, combined with economic and consumer trends, present material risks that could materially and adversely affect our business, financial condition, and results of operations.

***Our business depends on our brands, and any failure to maintain, protect, or enhance our brands, including as a result of events outside our control, could materially and adversely affect our business, financial condition, and results of operations.***

We believe our future success depends on our ability to maintain and grow the value of our brands, Dr. Herbal Well and Best Doctor Formula. Maintaining, promoting, and positioning our brands and reputation will depend on, among other factors, the success of our marketing and merchandising efforts and our ability to provide a consistent, high-quality customer experience. Any negative publicity, regardless of its accuracy, could materially and adversely affect our business. Brand value is based in large part on perceptions of subjective qualities, and any incident that erodes the loyalty of our customers, including adverse publicity or a governmental investigation or litigation, could significantly reduce the value of our brands and materially and adversely affect our business, financial condition, and results of operations.

The value of our brands also depends on effective customer support to provide a high-quality customer experience, which requires significant personnel expense. If not managed properly, this expense could impact our profitability. Failure to manage or train our own or outsourced customer support representatives properly, or our inability to hire sufficient customer support representatives could result in lower-quality customer support and/or increased customer response times, compromising our ability to handle customer complaints effectively.

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#### We source ingredients for our products from foreign suppliers and face risks related to international trade and importation.
We source ingredients for our products from international suppliers, primarily located in China. Relying on foreign suppliers for our raw materials exposes us to several risks associated with international trade and importation, including but not limited to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Shipment Delays and Disruptions: Transportation and logistical issues, such as shipping container shortages, port congestion, customs clearance delays, and disruptions in global supply chains, can lead to delayed or incomplete shipments of ingredients, which could affect our ability to meet production schedules and fulfill customer orders on time.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Economic and Political Instability: Foreign markets are subject to political upheaval, changes in government policy, trade embargoes, and instability in local economies. These conditions could lead to restrictions on imports, increased duties or tariffs, and other trade barriers that may increase our costs or prevent the delivery of key ingredients.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Quality Assurance and Compliance Risks: Foreign suppliers may face challenges in maintaining consistent product quality or complying with international and local regulations, including FDA standards, Good Manufacturing Practices (GMP), and other legal requirements applicable to dietary supplements. Despite our efforts to audit and inspect suppliers' facilities periodically, lapses in quality control or regulatory compliance can occur, potentially leading to product recalls, reputational harm, or regulatory penalties.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Health Pandemics and Natural Disasters: Future events similar to the COVID-19 pandemic or natural disasters (for instance, earthquakes, floods, or hurricanes) can disrupt manufacturing, labor availability, or transportation routes, resulting in delays or shortfalls in supply.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Tariffs and Trade Disputes: Trade disputes between the U.S. and countries from which we source raw materials (including China), have in the past and may in the future result in the imposition of tariffs or other restrictive measures that increase the costs of importing essential ingredients or finished products.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Currency Fluctuations: Fluctuations in exchange rates between the U.S. dollar and foreign currencies have in the past and may in the future increase the cost of goods sourced from overseas suppliers, impacting our profitability.

***A substantial portion of our sales relies on distributors and health professionals, over whom we have limited control. If these relationships deteriorate, or if these parties fail to sell our products, harm our reputation, or fail to comply with regulations, our business, financial condition, and results of operations could be materially and adversely affected.***

Our sales model depends on health professionals and distributors to sell our products. Health professionals typically receive discounts or rebates as an incentive to recommend or distribute our products. While these discounts and rebates are designed to encourage sales, they may reduce our profit margins. Additionally, there is no guarantee that health professionals will recommend or prioritize our products over competitors', even with these incentives, which could negatively impact our revenue and market share. Failure to grow this network could hinder revenue growth or result in decreasing revenue.

In the U.S., we rely on select strategic distributors and a third-party reseller for Amazon sales. We do not control their operational decisions, such as warehousing space allocation, inventory management, or fulfillment prioritization, which has led to order backlogs in the past. These backlogs can result in delayed shipments, lost sales opportunities, and harm to our reputation. Additionally, these third-party providers may change their terms, reduce their focus on our products, or prioritize competing products, further negatively impacting our sales. The loss of one or more of these providers or continued operational challenges could disrupt our revenue streams. Transitioning to alternative distribution arrangements or a direct sales model may involve significant costs and logistical challenges, which could materially and adversely affect our business, financial condition, and results of operations.

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***Our business relies on network and mobile infrastructure and maintaining and scaling our technology. Interruptions, delays, or errors in our apps or websites, including security flaws, could limit capacity, reduce demand, delay processing, and result in customer loss.***

We aim to attract and retain customers through our DirecTCM platform and websites, which require substantial network capacity and computing power. Operational failures, such as system overloads or unexpected growth, could necessitate significant costs to upgrade infrastructure. Issues like system failures, viruses, security breaches, or other disruptions could harm our service reliability and customer access.

We rely on third-party providers, such as Amazon Web Services, for data storage, email services, and internet access. If these providers fail to meet our needs or terminate agreements, our operations could be significantly disrupted, affecting customer satisfaction and revenue.

Natural disasters, power losses, cyberattacks, or other events could disrupt our apps and websites, causing data loss and operational delays. While we have disaster recovery plans, they may be inadequate, and our business interruption insurance may not cover all losses. Such events could materially and adversely affect our business, financial condition, and results of operations.

***We rely upon independent third-party transportation providers for all of our product shipments and are subject to increased shipping costs as well as the potential inability of our third-party transportation providers to deliver on a timely basis.***

We rely upon independent third-party transportation providers for all of our product shipments, including shipments from our warehouses to our customers. Our utilization of these third-party delivery services for shipments is subject to risks which may impact a shipping company's ability to provide delivery services that adequately meet our shipping needs, including risks related to employee strikes, labor and capacity constraints, port security considerations, trade policy changes or restrictions, military conflicts, acts of terrorism, accidents, natural disasters and inclement weather. Any interruption in service provided by our shipping companies could cause temporary disruptions in our business, a loss of sales and profits, and other material adverse effects. In addition, we are subject to increased shipping costs when fuel prices increase, as we use expedited means of transportation such as air freight. If we change the shipping company we use, we could face logistical difficulties that could adversely affect deliveries, and we would incur costs and expend resources in connection with such change. Any of these eventualities could materially and adversely affect our business, financial condition, and results of operations.

***Our insurance does not fully cover all of our operational risks, and changes in the cost of insurance or the availability of insurance could materially increase our insurance costs or result in a decrease in our insurance coverage.***

We are self-insured for a portion of our potential liabilities. In certain instances, our insurance may not fully cover an insured loss, depending on the magnitude and nature of the claim. For example, our products are subject to risks for product liability claims due to inherent potential side effects. We may be unable to obtain or maintain product liability coverage. A product liability claim in excess of, or excluded from, our insurance coverage, which currently covers exposure to product liability claims, would have to be paid out of cash reserves and could have a material and adverse effect upon our business, financial condition, and results of operations. Product liability insurance is expensive even with large self-insured retentions or deductibles, and difficult to maintain, and current or increased coverage may not continue to be available on acceptable terms, if at all. Additionally, changes in the cost of insurance or the availability of insurance in the future could substantially increase our costs to maintain our current level of coverage or could cause us to reduce our insurance coverage and increase the portion of our risks that we self-insure.

#### Disruptions in our data and information systems could harm our reputation and our ability to run our business.
We will rely extensively on data and information systems for our supply chain, financial reporting, human resources, and various other operations, processes, and transactions. Furthermore, a significant portion of the communications between us, our suppliers, and our customers depend on information technology. Our data and information systems are subject to damage or interruption from power outages, computer and telecommunications failures, computer viruses, security breaches (including breaches of our transaction processing or other systems that could result in the compromise of confidential customer data), catastrophic events, data breaches, and usage errors by

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our employees or third-party service providers. Our data and information technology systems may also fail to perform as we anticipate, and we may encounter difficulties in adapting these systems to changing technologies or expanding them to meet the future needs of our business. If our systems are breached, are damaged, or cease to function properly, we may have to make significant investments to fix or replace them, suffer interruptions in our operations, incur liability to our customers and others, or face costly litigation, and our reputation with our customers may be harmed. We also rely on third parties for a majority of our data and information systems, including for third-party hosting and payment processing. If these facilities fail, or if they suffer a security breach or interruption or degradation of service, a significant amount of our data could be lost or compromised and our ability to operate our business and deliver our product offerings could be materially impaired. In addition, various third parties, such as our suppliers and payment processors, also rely heavily on information technology systems, and any failure of these systems could also cause loss of sales, transactional, or other data and significant interruptions to our business. Any material interruption in the data and information technology systems we rely on, including the data or information technology systems of third parties, could materially and adversely affect our business, financial condition, and results of operations.

#### Failure to protect our intellectual property rights could adversely affect our business.
We regard our trademarks, domain names, trade secrets, proprietary technologies, and other intellectual property as critical to our success. See "Business — Intellectual Property." We have taken measures to protect our intellectual property, but these measures might not be sufficient or effective. We may bring lawsuits to protect against the potential infringement of our intellectual property rights. Policing unauthorized use of our proprietary technology and other intellectual property is difficult and expensive, and litigation may be necessary in the future to enforce their intellectual property rights. Future litigation could result in substantial costs and diversion of our resources and could disrupt our business, as well as materially and adversely affect our financial condition and results of operations. Further, despite the potentially substantial costs, we cannot assure you that we will prevail in such litigation. In addition, our trade secrets may be leaked or otherwise become available to, or be independently discovered by, our competitors. Any failure in protecting or enforcing our intellectual property rights could have a material and adverse effect on our business, financial condition, and results of operations.

***Third parties may claim that we infringe their proprietary intellectual property rights, which could cause us to incur significant legal expenses and prevent us from promoting our products.***

We cannot be certain that our operations or any aspects of our business do not or will not infringe upon or otherwise violate trademarks, copyrights, or other intellectual property rights held by third parties. We may from time to time in the future be subject to legal proceedings and claims relating to the intellectual property rights of others. See "Business — Intellectual Property." There could also be existing intellectual property of which we are not aware that our products may inadvertently infringe. If any third-party infringement claims are brought against us, we may be forced to divert management's time and other resources from our business and operations to defend against these claims, regardless of their merits. Additionally, the application and interpretation of intellectual property right laws and the procedures and standards for granting trademarks, copyrights, or other intellectual property rights are evolving and may be uncertain, and we cannot assure you that courts or regulatory authorities would agree with our analysis. Such claims, even if they do not result in liability, may harm our reputation. If we were found to have violated the intellectual property rights of others, we may be subject to liability for our infringement activities or may be prohibited from using such intellectual property, and we may incur licensing fees or be forced to develop alternatives of our own. As a result, our business, financial condition, and results of operations may be materially and adversely affected.

#### If we cannot protect the confidentiality of our trade secrets and know-how , our business and competitive position may suffer.
Our ability to compete depends on maintaining the proprietary nature of our products, manufacturing processes, and services. We rely on trade secrets, know-how, license agreements, and contractual provisions to protect our intellectual property. If these protections fail, our intellectual property rights could be narrowed, terminated, or invalidated, severely impacting our sales and revenue.

We rely on unpatented trade secrets and know-how, which can be difficult to protect. We routinely use confidentiality agreements with vendors, employees, consultants, and others with access to proprietary information. However, unauthorized disclosure or use of this information can still occur despite these agreements. Monitoring such breaches is challenging, and we may not always have adequate remedies if they occur. Public disclosure by employees or other parties could result in the loss of trade secrets, enabling competitors to duplicate or surpass our technologies.

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We also use physical and technological security measures to protect our proprietary information, but these may not always be effective. Misappropriation by employees, collaborators, contractors, or other third parties remains a risk. Sharing proprietary information with partners in countries with heightened risks of theft can further endanger our trade secrets.

If our trade secrets are disclosed or misappropriated, our competitive position would be harmed, and the value of this information reduced. Additionally, trade secret protection varies by jurisdiction, and courts outside the U.S. may offer less protection. Trade secrets can be independently developed by others, preventing legal recourse by us. Any of the foregoing could have a material and adverse effect on our business, financial condition, and results of operations.

#### If our trademarks and trade names are not adequately protected, we may struggle to build name recognition, adversely affecting our business.
We rely on trademarks and trade names to promote our brand and products. Our trademarks may face challenges, opposition, or infringement, or be deemed generic, descriptive, or infringing on other marks. If we cannot protect these trademarks, we may have to stop using them, hindering our name recognition and market presence. Trademark applications may be rejected by the United States Patent and Trademark Office or foreign jurisdictions, and even if we can respond, we may not overcome such rejections. Third parties can oppose pending applications or seek to cancel registered trademarks, which may not survive such proceedings.

Inadequate name recognition could hinder our competitiveness and business. Licensing our trademarks to third parties, such as distributors, poses additional risks. Breaches or misuse by licensees could jeopardize our rights and diminish our trademarks' goodwill. Enforcing or protecting our trademark rights can be costly, resource-intensive, and potentially ineffective, negatively impacting our business, financial condition, and results of operations.

Trademark litigation is expensive and uncertain. In many countries, a registered trademark may not suffice against a senior trademark infringement claim. Competitors or third parties may adopt similar trade names or trademarks, causing brand confusion and impeding our brand identity. Additionally, we may face infringement claims from other trademark owners. If we assert trademark claims, courts may rule our marks invalid, unenforceable, or that the other party has superior rights, forcing us to cease using those trademarks.

#### Our business is subject to risks from natural and manmade catastrophic events such as hurricanes, earthquakes, fires, power outages, floods, and terrorism.
Our operations are vulnerable to disruption from natural disasters like hurricanes, earthquakes, fires, floods, and power outages, as well as manmade events such as terrorism, war, human error, and break-ins. These risks also apply to the third-party systems, operations, and manufacturers we depend on. For instance, a major natural disaster, like an earthquake affecting our California locations, could materially and adversely affect our business, financial condition, and results of operations. Our insurance coverage may not fully compensate us for all losses.

Terrorist attacks, especially in densely populated metropolitan areas like Los Angeles, where our headquarters is located, could disrupt our business and the broader economy. We may lack adequate protection or recovery plans for certain scenarios, such as natural disasters affecting key inventory storage sites, our servers, or content generation locations. Our business relies heavily on computer and communication systems and the internet, so disruptions could significantly impact our operations and those of our suppliers and manufacturers, materially and adversely affecting our business, financial condition, and results of operations.

***If we fail to attract or retain our key personnel, including our executive officers, senior management, and key employees, our ongoing operations and growth could be materially and adversely affected.***

Our success depends, to a large extent, on the efforts of our key personnel, including our executive officers, senior management, and other key employees who have valuable experience, knowledge, and connections in the herbal supplement industry. There is no assurance that these key personnel will not voluntarily terminate their employment with us. We do not carry, and do not intend to procure, key person insurance on any of our senior management team. The loss of any of our key personnel could be detrimental to our ongoing operations. Our success will also depend on our ability to attract and retain qualified personnel to manage our existing operations as well as our future growth. We may not be able to successfully attract, recruit, or retain key personnel, and this could materially and adversely affect our business, financial condition, and results of operations.

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#### Cybersecurity risks could adversely affect our business and disrupt our operations.

Despite our preventive efforts, our products, services, servers, and computer systems, as well as those of our third-party service providers, remain vulnerable to cybersecurity risks. These include cyberattacks such as viruses, worms, phishing, social engineering, denial-of-service, ransomware, physical or electronic break-ins, and theft or misuse by employees or third parties. Such attacks could lead to interruptions, data loss or corruption, unauthorized access to personal and health-related information, and loss of customer confidence. Additionally, we may be targeted by email scams and other attacks seeking personal information or access to our systems. Our third-party service providers face similar risks.

Any cyberattack, security breach, or incident affecting our systems or those of our third-party providers could materially and adversely affect our business, financial condition, and results of operations. These incidents can be costly to remedy, damage our reputation, and lead to negative publicity, which could impact demand for our products and services. We may also incur significant costs investigating and responding to such incidents and complying with legal obligations resulting from security breaches.

#### Cyber-attacks and security vulnerabilities could result in serious harm to our reputation, business, and financial condition.
Threats to network and data security are constantly evolving and becoming increasingly diverse and sophisticated. Our products and services, as well as our servers and computer systems and those of third parties that we rely on, are subject to cybersecurity risks inherent to companies that process personal data. An increasing number of organizations have disclosed breaches of their information security systems, some of which have involved sophisticated and highly targeted attacks.

We were recently informed, in July 2025, by our underwriter that it had suffered a cybersecurity incident and specifically a ransomware incident, which has resulted in unauthorized access to some of the underwriter's systems and data, and the exfiltration of certain data from the underwriter's systems as well. Based on information currently available to the underwriter regarding the incident, the underwriter believes that confidential information regarding the Company that we had provided to the underwriter in connection with its due diligence for this offering was included in the data that was exfiltrated. The underwriter is still investigating the extent of this incident and has also informed us that it does not have any evidence that this data has been publicly posted or otherwise misused by the threat actors at this time. The incident has not impacted our business operations and we do not expect the incident to impact our business operations in the future, as it did not involve unauthorized access to our systems or third-party systems that we use in our business operations. While we believe that any material data regarding the Company that was exfiltrated is reflected in this prospectus and the registration statement of which this prospectus is a part, and therefore is publicly available, we could be subject to liability risks to the extent the data consists of sensitive information about our officers, directors, personnel, contractors, customers, suppliers, or vendors. We believe that any such risk is manageable and can be absorbed and addressed by our existing cybersecurity policies, procedures, and controls.

To that end, we employ robust security to defend against intrusion and attack of our systems, to protect our data, and to resolve and mitigate the impact of any incidents. We also regularly educate our employees on these risks, and provide training to them to learn how to identify and respond to the same. Like most companies today, despite these efforts there is no way to fully remove the possibility of a cybersecurity incident from occurring and we, and third

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parties that we rely on, will likely experience cyber incidents in the future. Thus, in addition to the identified risk above, any additional future cyber incidents and resulting data breaches could result in substantial liability, regulatory actions, financial penalties, significant out of pocket costs, damage to our data and ability to do business, and reputational harm.

We and third parties that we rely on may experience cybersecurity incidents due to human error, malfeasance, system errors or vulnerabilities, or other issues. Actual or perceived cybersecurity incidents relating to our data or confidential information could subject us to regulatory investigations and orders, litigation, indemnity obligations, damages, penalties, fines and other costs in connection with actual and alleged contractual breaches, violations of applicable laws and regulations, and other liabilities. Any such incident could also materially damage our reputation and harm our business, results of operations, and financial condition. We maintain errors, omissions, and cyber liability insurance policies covering certain security and privacy damages. However, we cannot be certain that our coverage will always be adequate for the liabilities actually incurred or that insurance will continue to be available to us on economically reasonable terms, or at all, especially depending on the facts of the situation and method of incident.

***We rely heavily on third parties for our computing, storage, processing, and related services. Any disruption or interference with these third-party services could negatively impact our business, financial condition, and results of operations.***

Our cloud infrastructure is outsourced to third-party providers, which host and stream our customer-facing services and content. Consequently, we are vulnerable to service interruptions experienced by these providers. We may encounter interruptions, delays, or outages in service availability due to infrastructure changes, human error, hardware or software failures, hosting disruptions, and capacity constraints. Outages could result from technical failures, natural disasters, fraud, or security attacks. Any service level issues or prolonged interruptions could negatively impact our products and services, harm customer satisfaction, and damage our business and reputation.

As our customer base grows, hosting costs will increase. If we cannot grow our revenue faster than these costs, it could adversely affect our business. Additionally, our providers have broad discretion to change and interpret their terms of service and policies, which may not always be favorable to us. They could take actions beyond our control, such as discontinuing or limiting our access to services, increasing prices, terminating our contracts, or altering data analysis methods in ways that are unfavorable or costly to us.

While we could potentially obtain similar services from other third parties, transitioning would likely result in service interruptions, delays, and additional expenses. Any of these factors could reduce our revenue, subject us to liability, and cause customer loss, any of which could materially and adversely affect our business, financial condition, and results of operations.

***Future acquisitions may have an adverse effect on our ability to manage our business. Raising additional capital may cause dilution to our stockholders, including purchasers of our common stock in this offering.***

We may acquire businesses, technologies, services, or products that are complementary to our herbal supplement business. Future acquisitions may expose us to potential risks, including risks associated with the integration of new operations, services, and personnel, unforeseen or hidden liabilities, the diversion of resources from our existing business and technology, our potential inability to generate sufficient revenue to offset new costs, the expenses of acquisitions, or the potential loss of or harm to relationships with both employees and customers resulting from our integration of new businesses.

Any of the potential risks listed above could have a material and adverse effect on our business, financial condition, and results of operations. We may need to raise additional debt funding or sell additional equity securities to make such acquisitions. The raising of additional debt funding by our Company, if required, would result in increased debt service obligations and could result in additional operating and financing covenants, or liens on our assets, that would restrict our operations. The sale of additional equity securities could result in additional dilution to our stockholders.

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#### Economic, Political, and Market Risks
***We rely on third-party contract manufacturers located in China to produce our supplements, making us highly vulnerable to U.S. tariffs, trade disputes, and other disruptions related to U.S.-China trade relations, which could significantly increase our costs and materially harm our business.***

We rely on contract manufacturers located in China for the production of all our supplement products. This complete reliance on manufacturing partners in a single country exposes us to significant risks associated with U.S.-China trade relations, particularly the imposition and potential modification of U.S. tariffs on goods imported from China.

In recent years, and particularly in 2025, the U.S. government has implemented substantial tariffs on a wide range of goods imported from China under various authorities. Current tariff levels on many Chinese goods, potentially including supplements or their raw ingredients/components, are significant, reaching levels that substantially increase the landed cost of our imported products. Furthermore, the U.S. administration has demonstrated a willingness to modify these tariffs, sometimes rapidly, creating significant uncertainty regarding our future import costs. Recent statements suggest potential future adjustments, but the timing, scope, and direction of any changes remain highly uncertain. While we do not export products to China, broader trade tensions or actions taken by China could still potentially impact global logistics or the availability of certain finished goods relevant to our supply chain.

These tariffs have had, and future tariffs or increases in existing tariffs could have, significant adverse effects on our business, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Increased Costs and Reduced Margins: Tariffs directly increase our cost of goods sold, as we are generally responsible for paying the tariffs imposed on the finished supplements imported from our Chinese contract manufacturers. If we are unable to pass these increased costs onto our customers, negotiate offsetting price reductions from our manufacturers, or find alternative cost-effective manufacturing options, our gross margins and profitability will be materially and adversely affected;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Need for Price Increases and Potential Impact on Demand: To offset higher tariff-related costs, we may need to increase the prices of our supplements. Such price increases could make our products less competitive, potentially leading to reduced customer demand, loss of market share, and lower revenue;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Supply Chain Disruptions and Costs: The current trade environment could disrupt our supply chain. While we may seek alternative contract manufacturers outside of China to mitigate tariff risks, identifying, qualifying, and transitioning production of our specific supplement formulations to new manufacturers can be a complex, time-consuming, and costly process. Finding manufacturers with the necessary expertise, certifications (for instance, GMP), capacity, and cost-effectiveness for supplement production can be challenging. There is no guarantee we can find suitable alternative manufacturers on commercially acceptable terms, or at all. Delays in transitioning manufacturers or disruptions with our existing manufacturers due to trade tensions could negatively impact our ability to maintain inventory and meet customer demand;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Competitive Disadvantage: If our competitors utilize manufacturers in other countries, are less reliant on suppliers in China, or are better able to mitigate the impact of tariffs, we could be placed at a competitive disadvantage; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Uncertainty and Planning Challenges: The ongoing uncertainty surrounding U.S.-China trade relations and tariff policies makes it difficult to forecast costs, plan inventory levels, manage our manufacturing relationships, and implement long-term business strategies, potentially hindering our growth and operational efficiency.

Any escalation in trade tensions, further increases in tariffs, imposition of quotas, or other restrictions could exacerbate these risks. The cumulative impact of these tariffs and the related uncertainty could materially and adversely affect our business, financial condition, results of operations, and future prospects.

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***We face competition in the herbal supplement industry, and we expect competition from existing competitors and other companies that may enter the market or introduce new solutions in the future, which may decrease our net revenue.***

The herbal supplement industry is highly competitive and subject to rapid change. The industry is expected to continue to expand and evolve as an increasing number of competitors and potential competitors enter the market. Many of these competitors and potential competitors have substantially greater financial, technological, managerial, and R&D resources and experience than we do. We plan to mainly compete with other companies offering herbal supplements, targeting health and wellness, including dietary supplements, functional foods, and natural remedies. These competitors and potential competitors may have more experience than we do. In addition, our planned services and products will compete with service and product offerings from large and well-established companies that have greater marketing and sales experience and capabilities than we or the parties with which we contract have. If we are unable to compete successfully, we may be unable to grow and sustain our revenue.

We believe that our ability to compete depends upon many factors both within and beyond our control, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our marketing efforts;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the flexibility and variety of our product offerings relative to our competitors, and our ability to timely launch new product initiatives;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the quality and price of products offered by us and our competitors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our reputation and brand strength relative to our competitors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• customer satisfaction;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the size and composition of our customer base;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our ability to comply with, and manage the costs of complying with, laws and regulations applicable to our business; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our ability to cost-effectively source and distribute the products we offer and to manage our operation.

Many competitors also have longer operating histories, and will have larger fulfillment infrastructures, greater technical capabilities, faster shipping times, lower-cost shipping, lower operating costs, greater financial, marketing, institutional, and other resources, and larger consumer bases than we do. These factors may also allow our competitors to derive greater revenue and profits from their existing consumer bases, acquire consumers at lower costs, or respond more quickly than we will be able to, to new or emerging technologies and changes in product trends and consumer shopping behavior. These competitors may engage in more extensive R&D efforts, enter or expand their presence in any or all of the ecommerce or retail channels where we plan to compete, undertake more far-reaching marketing campaigns, and adopt more aggressive pricing policies, which may allow them to build larger consumer bases or generate revenue from their existing consumer bases more effectively than we will be able to. As a result, these competitors may be able to offer comparable or substitute products to consumers at similar or lower costs. This could put pressure on us to lower our prices, resulting in lower revenue and margins or cause us to lose market share even if we lower prices.

Furthermore, companies with greater resources or more well-known brand names may attempt to compete with us, and as a result, we may lose current or potential customers and may be unable to generate sufficient revenue to support our operations, any one of which could have a material adverse effect on our ability to grow and our results of operations.

We may lose customers if we fail to compete successfully, which could adversely affect our financial performance and business prospects. We cannot guarantee that our strategies will remain competitive or successful in the future. Increasing competition may result in pricing pressure and loss of our market share, either of which could have a material adverse effect on our business, financial condition, and results of operations.

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#### Global economic conditions could materially and adversely affect the Company's business, financial condition, results of operations, and growth.
Adverse macroeconomic conditions, including inflation, slower growth or recession, new or increased tariffs, changes to fiscal and monetary policy, tighter credit, higher interest rates, high unemployment, and currency fluctuations could materially and adversely affect the Company operations, expenses, access to capital, and the market for the Company's products. In addition, consumer confidence and spending could be adversely affected in response to financial market volatility, negative financial news, conditions in the real estate and mortgage markets, declines in income or asset values, changes to fuel and other energy costs, labor and healthcare costs, and other economic factors.

In addition, uncertainty about, or a decline in, global or regional economic conditions could have a significant impact on the Company's expected funding sources, suppliers, and partners. Potential effects include financial instability, inability to obtain credit to finance operations and purchases of the Company's products, and insolvency.

A downturn in the economic environment could also lead to limitations on the Company's ability to issue new debt, reduced liquidity, and declines in the fair value of the Company's financial instruments. These and other economic factors could materially and adversely affect the Company's business, financial condition, results of operations, and growth.

#### We operate in an industry with the risk of intellectual property litigation. Claims of infringement against us may hurt our business.
We must protect the proprietary nature of the intellectual property used in our business. There can be no assurance that trade secrets and other intellectual property will not be challenged, invalidated, misappropriated, or circumvented by third parties.

Additionally, our success depends, in part, upon non-infringement of intellectual property rights owned by others and being able to resolve claims of intellectual property infringement without major financial expenditures or adverse consequences. Participants that own, or claim to own, intellectual property may aggressively assert their rights. From time to time, we may be subject to legal proceedings and claims relating to the intellectual property rights of others. Future litigation may be necessary to defend us by determining the scope, enforceability, and validity of third-party proprietary rights or to establish its proprietary rights. Our competitors have substantially greater resources and are able to sustain the costs of complex intellectual property litigation to a greater degree and for longer periods of time. In addition, patent holding companies that focus solely on extracting royalties and settlements by enforcing patent rights may target us. Regardless of whether claims that we are infringing patents or other intellectual property rights have any merit, these claims are time-consuming and costly to evaluate and defend and could:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• cause delays or stoppages in providing products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• divert management's attention and resources;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• require technology changes to our products that would cause our Company to incur substantial cost;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• subject us to significant liabilities; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• require us to cease some or all of our activities.

In addition to liability for monetary damages, which may be tripled and may include attorneys' fees, or, in some circumstances, damages against clients, we may be prohibited from developing, commercializing, or continuing to provide some or all of our products unless we obtain licenses from, and pay royalties to, the holders of the patents or other intellectual property rights, which may not be available on commercially favorable terms, or at all. Any of the foregoing may have a material and adverse effect on our business, financial condition, and results of operations.

#### Legal, Regulatory, and Compliance Risks
***We are subject to numerous laws and regulations applicable to the herbal supplement industry, which, if we are found to have violated, may materially and adversely affect our business, financial condition, and results of operations.***

Our operations are regulated by U.S. federal agencies such as the FDA, as well as various state agencies. These regulations cover product design, development, labeling, manufacturing, handling, sales, and distribution. Failure to comply with these regulations may lead to fines, product recalls, or halting production, increasing costs, and reducing sales.

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For instance, the FDA may regulate medical or health-related software if classified as a "medical device" under the FFDCA. Currently, we believe our software products are not subject to active FDA regulation, but this could change with new FDA guidance or interpretations. If our products are deemed medical devices, we would need to comply with applicable FDA requirements, potentially including premarket and post-market obligations, which could be costly or difficult, and which could force us to cease using our DirecTCM platform.

The FDA could inspect one of our facilities or those of one of our contract manufacturers and determine that the facility was not in compliance with these regulations, and cause affected products made or held in the facility to be subject to FDA enforcement actions.

We are also required to adhere to laws governing the handling, transportation, manufacture, use, and sale of toxic or hazardous substances. Non-compliance could result in product recalls, market withdrawals, fines, or operational restrictions, any of which would increase costs and decrease sales.

***Changes in FDA and other regulatory agency policies, or disagreements over our product classifications, could delay or increase the costs of offering our products, impacting our business.***

Our business centers on the manufacturing and development of dietary supplements and health products, subjecting us to a complex landscape of regulatory requirements within the United States. These regulations encompass multiple categories, including dietary supplements, pharmaceuticals, medical devices, food products, and cosmetics. The FDA, along with other federal and state regulatory bodies, enforce policies that govern product safety, efficacy, labeling, manufacturing standards, and marketing practices.

Potential Impacts of Regulatory Changes — Changes in FDA regulations or shifts in policy by other regulatory agencies could directly impact our product classifications, labeling requirements, and manufacturing processes. Such changes may necessitate modifications to our products or business operations, potentially delaying our time to market, incurring additional compliance costs, or limiting our ability to distribute certain products. For example, if the FDA reclassifies certain ingredients commonly used in TCM or plant-based supplements, our formulations may require adjustments, which could be time-consuming and costly.

Risks Related to Product Classification Disputes — As we develop products that blend TCM and plant-based supplements, there is a risk of regulatory disputes regarding product classification. If a regulatory agency, such as the FDA, determines that one of our products should be classified as a drug rather than a dietary supplement, we would need to undertake a costly and lengthy approval process, including clinical trials and extensive testing. This process could delay our ability to offer the product or render it commercially unviable.

Compliance Challenges and Operational Risks — Our operations must comply with federal and state regulations that govern dietary supplements and related health products, including GMP, accurate labeling, and advertising standards. Failure to meet these requirements could lead to enforcement actions such as warning letters, fines, or even product recalls. These consequences could disrupt our supply chain, increase operational costs, damage our reputation, and limit our market reach.

Consequences of Non-Compliance — Non-compliance with applicable federal or state regulations may lead to severe repercussions, such as the issuance of warning letters, injunctions, mandatory recalls, or other enforcement actions. These penalties could halt our production, limit our sales, and significantly impact our financial condition and reputation in the marketplace. Additionally, repeat non-compliance could result in more severe penalties or potential legal action, which would further jeopardize our business operations and financial stability.

Any of the foregoing could have a material and adverse effect on our business, financial condition, and results of operations.

***We and our suppliers must comply with numerous laws and regulations related to the manufacture, sale, and marketing of herbal supplements. Compliance with these laws can increase costs, limit our ability to sell certain products, and expose us to enforcement actions, any of which could materially and adversely affect our business, financial condition, and results of operations.***

Our business is regulated by various agencies, including the FDA and FTC along with state and local authorities. These regulations cover manufacturing, packaging, labeling, distribution, advertising, quality, and safety. For example, the FDA's DSHEA regulates dietary supplements, allowing structure and function claims but prohibiting disease-related claims.

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Our products must comply with cGMP, and our facilities are subject to unannounced inspections. Non-compliance can lead to sanctions, fines, recalls, and other penalties affecting our operations. The FDA has broad enforcement authority, including the ability to issue warnings, request recalls, and pursue legal action. The FSMA allows the FDA to refuse imports from non-compliant foreign suppliers. The FTC and state agencies also regulate advertising, and failure to comply can result in claims of false advertising and other legal issues.

We rely on suppliers to ensure compliance, seeking certifications and indemnifications. However, non-compliance can still harm our reputation and consumer confidence. Future regulations could increase our costs, require product reformulation, or result in recalls. These changes could materially and adversely affect our business, financial condition, and results of operations.

Our manufacturing processes, and those of our suppliers, involve the use of hazardous materials and chemicals, which produce waste products. Consequently, we and our suppliers are subject to federal, state, and local laws and regulations governing the use, manufacture, storage, handling, and disposal of hazardous materials and waste products. For example, the EPA regulates the generation and disposal of certain hazardous wastes. Additionally, laws like the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ("CERCLA"), and other state, local, or foreign regulations, may impose liabilities for the costs of remediating contaminated properties.

We may also face environmental, health, and safety claims and proceedings. While we believe we are in substantial compliance with applicable environmental regulations, any failure to fully comply could result in significant penalties, fines, and sanctions, potentially having a material adverse effect on our business, financial condition, and results of operations.

***Our use and handling of personal information, including health data, is regulated by HIPAA and other privacy laws. Non-compliance could result in significant liability, harm our reputation, and materially and adversely affect our business.***

We collect substantial personalized health information for our services, subject to various laws governing privacy and security. For example, HIPAA mandates strict standards for protecting PHI and requires us to maintain policies and safeguards. Violations can result in severe penalties and legal actions.

HIPAA requires prompt notification of any unauthorized access to PHI. If a breach affects 500 or more individuals, it must be reported to U.S. Department of Health and Human Services ("HHS") and local media, with smaller breaches logged and reported annually. Beyond HIPAA, other federal, state, and international laws also regulate health data privacy, often more restrictively. These laws are complex and evolving, adding to our compliance burden.

This complex regulatory landscape requires us to implement robust privacy and security measures, but compliance challenges remain. Failures in compliance can lead to investigations, fines, and litigation, harming our business and reputation. Moreover, evolving privacy concerns can reduce customer trust and demand for our services, materially and adversely affecting our financial condition, and results of operations.

***We may occasionally face legal proceedings, regulatory disputes, and governmental inquiries that could incur significant expenses, divert management's attention, and harm our business, financial condition, and results of operations.***

We may occasionally face legal proceedings, regulatory disputes, and governmental inquiries involving product liability, competition, antitrust, intellectual property, privacy, data protection, information security, customer protection, securities, tax, labor, employment, and commercial disputes. Such proceedings, especially those related to intellectual property infringement, can be lengthy, costly, and unpredictable. Some claims may seek substantial damages or injunctive relief, potentially leading to significant litigation costs.

Litigation outcomes are uncertain, and unfavorable results could lead to costly settlements, fines, or required changes to our products and services. Even if resolved in our favor, the time and resources spent on these matters could materially and adversely affect our business, financial condition, and results of operations.

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***The applicability of sales, use, and other tax laws to our business is uncertain. Adverse tax laws or regulations could be enacted, or existing laws could be applied to us or our clients, leading to additional tax liabilities, penalties, increased costs, and a negative impact on our business.***

Tax laws for e-commerce services are evolving, and new taxes could be introduced or existing laws changed, possibly retroactively. These changes could disproportionately affect online services and materially and adversely affect our business, financial condition, and results of operations.

State, local, and foreign tax jurisdictions have different and complex rules for sales, use, value-added, and other taxes. These rules can change and be interpreted in various ways over time. If new or existing tax laws are applied adversely to us, we could face significant tax liabilities for past sales, increased administrative burdens, and potential harm to our business, financial condition, and results of operations.

Our resellers are responsible for collecting and paying taxes on sales to end-users, while we handle taxes on direct sales. If it is determined that we have not properly collected and remitted taxes, we could face substantial liabilities, including interest and penalties, materially and adversely affecting our results of operations and cash balance.

***Economic downturns or a change in consumer preferences, perception and spending habits could limit consumer demand for our products and negatively affect our future business.***

The demand for the products we sell may be adversely affected from time to time by economic downturns that impact consumer spending, including discretionary spending. Future economic conditions such as employment levels, business conditions, housing starts, market volatility, interest rates, inflation rates, energy and fuel costs, and tax rates, or our actions in response to these conditions, such as price increases, could reduce consumer spending or change consumer purchasing habits.

Our performance depends significantly on factors that may affect the level and pattern of consumer spending in the markets in which we operate. Such factors include consumer preference, consumer confidence, consumer income, consumer perception of the safety and quality of our products, and shifts in the perceived value for our products relative to alternatives. A general decline in the consumption of our products could occur at any time as a result of change in consumer preference, perception, confidence, and spending habits, including an unwillingness to pay a premium or an inability to purchase our products due to financial hardship or increased price sensitivity, inflationary pressures, and economic uncertainty. If consumer preferences shift away from our products, our business, financial condition, and results of operations could be materially and adversely affected.

The success of our products depends on a number of factors including our ability to accurately anticipate changes in market demand and consumer preferences, our ability to differentiate the quality of our products from those of our competitors, and the effectiveness of our marketing and advertising campaigns for our products. We may not be successful in identifying trends in consumer preferences and developing products that respond to such trends in a timely manner. We also may not be able to effectively promote our products by our marketing and advertising campaigns and gain market acceptance. If our products fail to gain market acceptance, are restricted by regulatory requirements or have quality problems, we may not be able to fully recover costs and expenses incurred in our operations, and our business, financial condition, results of operations, and prospects could be materially and adversely affected.

#### Marketing activities for our products are subject to strict governmental regulation which may limit our ability to market or promote such products.
Our product advertising and promotion in the United States are regulated by the FTC under the FTC Act. The FTC Act mandates that advertisers have a "reasonable basis" for all product claims before making them and possess competent and reliable scientific evidence for health and therapeutic claims. Inadequate substantiation can render claims deceptive or misleading. The FTC Act also governs the appropriate use and required disclosures for promotional statements made by social media influencers and product testimonials.

The FTC has been active in investigating and taking action against companies that sell dietary supplements, providing guidance to help companies comply with its substantiation requirements. We believe we have sufficient substantiation for all material advertising claims for our products in the United States and have organized our documentation accordingly. However, we cannot guarantee that the FTC would agree if it were to review our claims.

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The DSHEA permits "statements of nutritional support" to be included in labeling for dietary supplements without premarket FDA approval. Such statements must be submitted to the FDA within 30 days of marketing and must bear a label disclosure that "This statement has not been evaluated by the Food and Drug Administration. This product is not intended to diagnose, treat, cure, or prevent any disease." Such statements may describe how a particular dietary ingredient affects the structure, function, or general well-being of the body, or the mechanism of action by which a dietary ingredient may affect body structure, function, or well-being, but may not expressly or implicitly represent that a dietary supplement will diagnose, cure, mitigate, treat, or prevent a disease. A company that uses a statement of nutritional support in labeling must possess scientific evidence substantiating that the statement is truthful and not misleading. If the FDA were to determine that a particular statement of nutritional support was an unacceptable drug claim or an unauthorized version of a disease claim for a food product, or if the FDA were to determine that a particular claim was not adequately supported by existing scientific data or was false or misleading, we would be prevented from using that claim.

These restrictions may be more burdensome for our products, increase our expenses, reduce our ability to market our products, and ultimately have a negative effect on our results of operations. In the event we violate such rules and regulations we could face penalties, fines, and judgments, which could restrict our future operations and marketing.

***Failure to comply with federal, state, and foreign laws and regulations relating to privacy, data protection, and consumer protection, or the expansion of current or the enactment of new laws or regulations relating to privacy, data protection, and consumer protection, could materially and adversely affect our business, financial condition, and results of operations.***

A variety of federal, state, and foreign laws and regulations govern the collection, use, retention, sharing, and security of consumer data. Laws and regulations relating to privacy, data protection, and consumer protection are evolving and subject to potentially differing interpretations. These requirements may be interpreted and applied in a manner that is inconsistent from one jurisdiction to another or may conflict with other rules or our practices. As a result, our practices may not comply with all such laws, regulations, requirements, and obligations. Any failure, or perceived failure, by us to comply with any federal, state, or foreign privacy or consumer protection-related laws, regulations, industry self-regulatory principles, industry standards or codes of conduct, regulatory guidance, orders to which we may be subject, or other legal obligations relating to privacy or consumer protection could adversely affect our reputation, brands, and business, and may result in claims, investigations, proceedings, or actions against us by governmental entities or others or other liabilities or require us to change our operations.

We will collect, store, process, and use personal information and other customer data, and rely on third parties that are not directly under our control to manage certain of these operations and to collect, store, process, and use payment information. Our customers' personal information may include names, addresses, phone numbers, email addresses, payment card data, and payment account information, as well as other information. Due to the volume and sensitivity of the personal information and data we and these third parties will manage, the security features of our information systems are critical. If our security measures, some of which will be managed by third parties, are breached or fail, unauthorized persons may be able to access sensitive customer data, including payment card data. If we or our independent service providers or business partners experience a breach of systems that collect, store, or process our members' and customers' sensitive data, our brand could be harmed, sales of our products could decrease, and we could be exposed to claims, losses, administrative fines, litigation, or regulatory and governmental investigations and proceedings. Any such claim, investigation, proceeding, or action could hurt our reputation, brands, and business, force us to incur significant expenses in defense of such proceedings, distract our management, increase our costs of doing business, result in a loss of customers and suppliers, and may result in the imposition of monetary penalties and administrative fines. Depending on the nature of the information compromised, we may also have obligations to notify users, law enforcement, or payment companies about the incident and may need to provide some form of remedy, such as refunds, for the individuals affected by the incident.

Privacy laws, rules, and regulations are constantly evolving in the United States and abroad and may be inconsistent from one jurisdiction to another. We expect that new industry standards, laws, and regulations will continue to be proposed regarding privacy, data protection and information security in many jurisdictions, including the California Consumer Privacy Act of 2018, which went effective January 1, 2020, the California Consumer Privacy Rights Act, which went effective on January 1, 2023, and others. We cannot yet determine the impact such future laws, regulations, and standards may have on our business. Complying with these evolving obligations is costly. For instance, expanding definitions and interpretations of what constitutes "personal data" (or the equivalent) within the United States and

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elsewhere may increase our compliance costs. Any failure to comply could give rise to unwanted media attention and other negative publicity, damage our customer and consumer relationships and reputation, and result in lost sales, claims, administrative fines, lawsuits, or regulatory and governmental investigations and proceedings and may materially and adversely affect our business, financial condition, and results of operations.

***We may be the subject of allegations, harassment, or other detrimental conduct by third parties, which could harm our reputation and cause us to lose market share and customers.***

We may be subject to allegations by third parties or purported former employees, negative Internet postings, and other adverse public exposure on our business, operations, and staff compensation. We may also become the target of harassment or other detrimental conduct by third parties or disgruntled former or current employees. Such conduct may include complaints, anonymous or otherwise, to regulatory agencies, media, or other organizations. We may be subject to government or regulatory investigation or other proceedings as a result of such third-party conduct and may be required to spend significant time and incur substantial costs to address such third-party conduct, and there is no assurance that we will be able to conclusively refute each of the allegations within a reasonable period of time, or at all. Additionally, allegations, directly or indirectly against our Company, may be posted on the Internet, including social media platforms by anyone on an anonymous basis. Any negative publicity concerning our Company or our management can be quickly and widely disseminated. Social media platforms and devices immediately publish the content of their users' posts, often without filters or checks on the accuracy of the content posted. The information posted may be inaccurate and adverse to our Company, and it may harm our reputation, business, or prospects. The harm may be immediate without affording us an opportunity for redress or correction. Our reputation may be negatively affected as a result of the public dissemination of negative and potentially false information about our business and operations, which in turn may cause us to lose market share and customers.

#### Common Stock and Trading Risks
***There has been no public market for our common stock prior to this offering, and you may not be able to resell our common stock at or above the price you pay for them, or at all.***

Prior to this offering, there has not been a public market for our common stock. We have applied for the listing of our common stock on Nasdaq. An active public market for our common stock, however, may not develop or be sustained after the offering, in which case the market price and liquidity of our common stock will be materially and adversely affected.

***The market price of our common stock may be volatile or may decline regardless of our operating performance, and you may not be able to resell your shares at or above the initial public offering price.***

The initial public offering price for our common stock will be determined through negotiations between the underwriters and us and may vary from the market price of our common stock following our initial public offering. If you purchase our common stock in our initial public offering, you may not be able to resell those shares at or above the initial public offering price. We cannot assure you that the initial public offering price of our common stock, or the market price following our initial public offering, will equal or exceed prices in privately negotiated transactions of our shares that have occurred from time to time prior to our initial public offering. The market price of our common stock may fluctuate significantly in response to numerous factors, many of which are beyond our control, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• actual or anticipated fluctuations in our revenue and other operating results;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the financial projections we may provide to the public, any changes in these projections, or our failure to meet these projections;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• actions of securities analysts who initiate or maintain coverage of us, changes in financial estimates by any securities analysts who follow our Company, or our failure to meet these estimates or the expectations of investors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• announcements by us or our competitors of significant products or features, technical innovations, acquisitions, strategic partnerships, joint ventures, or capital commitments;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• price and volume fluctuations in the overall stock market, including as a result of trends in the economy as a whole;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• lawsuits threatened or filed against us; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• other events or factors, including those resulting from war or incidents of terrorism, or responses to these events.

In addition, the stock markets have experienced extreme price and volume fluctuations that have affected and continue to affect the market prices of equity securities of many companies. Stock prices of many companies have fluctuated in a manner unrelated or disproportionate to the operating performance of those companies. In the past, stockholders have filed securities class litigation following periods of market volatility. If we were to become involved in securities litigation, it could subject us to substantial costs, divert resources and the attention of management from our business, and adversely affect our business.

#### The price of our common stock could be subject to rapid and substantial volatility.
There have been instances of extreme stock price run-ups followed by rapid price declines and strong stock price volatility with recent initial public offerings, especially among those with relatively smaller public floats. As a relatively small-capitalization company with a relatively small public float, we may experience greater stock price volatility, extreme price run-ups, lower trading volume, and less liquidity than large-capitalization companies. In particular, our common stock may be subject to rapid and substantial price volatility, low volumes of trades, and large spreads in bid and ask prices. Such volatility, including any stock run-ups, may be unrelated to our actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of our common stock.

In addition, if the trading volumes of our common stock are low, persons buying or selling in relatively small quantities may easily influence the price of our common stock. This low volume of trades could also cause the price of our common stock to fluctuate greatly, with large percentage changes in price occurring in any trading day session. Holders of our common stock may also not be able to readily liquidate their investment or may be forced to sell at depressed prices due to low volume trading. Broad market fluctuations and general economic and political conditions may also adversely affect the market price of our common stock. As a result of this volatility, investors may experience losses on their investment in our common stock. A decline in the market price of our common stock also could adversely affect our ability to issue additional shares of common stock or other of our securities and our ability to obtain additional financing in the future. No assurance can be given that an active market in our common stock will develop or be sustained. If an active market does not develop, holders of our common stock may be unable to readily sell the shares they hold or may not be able to sell their shares at all.

#### You will experience immediate and substantial dilution in the net tangible book value of common stock purchased in this offering.
The initial public offering price of our common stock is substantially higher than the net tangible book value per share of our common stock. Consequently, when you purchase shares of our common stock in the offering, upon completion of the offering you will incur immediate dilution of $3.73 per share, assuming an initial public offering price of $4.0 per share. See "Dilution." In addition, you may experience further dilution to the extent that additional shares of common stock are issued upon exercise of outstanding options we may grant from time to time.

***If we fail to implement and maintain an effective system of internal controls or fail to remediate the material weaknesses in our internal control over financial reporting that have been identified, we may fail to meet our reporting obligations or be unable to accurately report our results of operations or prevent fraud, and investor confidence and the market price of our common stock may be materially and adversely affected.***

Prior to this offering, we have been a private company with limited accounting personnel and other resources with which to address our internal controls and procedures. Our independent registered public accounting firm has not conducted an audit of our internal control over financial reporting. However, in preparing our consolidated financial statements as of and for the nine months ended June 30, 2025 and the fiscal years ended September 30, 2024 and 2023, we have identified material weaknesses in our internal control over financial reporting and other control deficiencies. The material weaknesses identified included (i) a lack of formal policies and procedures to establish risk assessment process and internal control framework; and (ii) information technology-related deficiencies in the areas of: a) risk and vulnerability assessment, b) third-party (service organization) vendor management, c) backup management, disaster recovery, and proper equipment in physical environment control, and d) system security and access.

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Following the identification of the material weaknesses and control deficiencies, we have taken certain remedial measures, including adopting directors' resolutions to appoint independent directors, establish an audit committee, and strengthen corporate governance. We plan to take additional remedial measures, including (i) hiring more qualified accounting personnel with relevant generally accepted accounting principles in the United States of America ("U.S. GAAP") and SEC reporting experience and qualifications to strengthen the financial reporting function and to set up a financial and system control framework; and (ii) implementing regular and continuous U.S. GAAP accounting and financial reporting training programs for our accounting and financial reporting personnel.

However, the implementation of these measures may not fully address the material weaknesses in our internal control over financial reporting. Our failure to correct the material weaknesses or our failure to discover and address any other material weaknesses or control deficiencies could result in inaccuracies in our financial statements and could also impair our ability to comply with applicable financial reporting requirements and related regulatory filings on a timely basis. As a result, our business, financial condition, results of operations, and prospects, as well as the trading price of our common stock, may be materially and adversely affected. Moreover, ineffective internal control over financial reporting significantly hinders our ability to prevent fraud.

Upon completion of this offering, we will become a public company in the United States subject to the Sarbanes-Oxley Act of 2002. Section 404 of the Sarbanes-Oxley Act of 2002 will require that we include a report of management on our internal control over financial reporting in our annual report on 10-K beginning with our annual report for the fiscal year ending September 30, 2026. In addition, once we cease to be an "emerging growth company," as such term is defined in the JOBS Act, our independent registered public accounting firm must attest to and report on the effectiveness of our internal control over financial reporting. Our management may conclude that our internal control over financial reporting is not effective. Moreover, even if our management concludes that our internal control over financial reporting is effective, our independent registered public accounting firm, after conducting its own independent testing, may issue a report that is qualified, if it is not satisfied with our internal controls or the level at which our controls are documented, designed, operated, or reviewed, or if it interprets the relevant requirements differently from us. In addition, after we become a public company, our reporting obligations may place a significant strain on our management, operational, and financial resources and systems for the foreseeable future. We may be unable to complete our evaluation testing and any required remediation in a timely manner.

#### We will incur substantial increased costs as a result of being a public company.
Upon consummation of this offering, we will incur significant legal, accounting, and other expenses as a public company that we did not incur as a private company. These additional costs could negatively affect our financial results. The Sarbanes-Oxley Act of 2002, as well as rules subsequently implemented by the SEC and Nasdaq, impose various requirements on the corporate governance practices of public companies.

Compliance with these laws, rules, and regulations increases our legal and financial compliance costs and makes some corporate activities more time-consuming and costlier. These laws, regulations, and standards are subject to varying interpretations and, as a result, their application in practice may evolve over time as new guidance is provided by regulatory and governing bodies. We intend to invest resources to comply with evolving laws, regulations, and standards, and this investment may result in increased general and administrative expenses and a diversion of management's time and attention from revenue-generating activities to compliance activities. We have incurred additional costs in obtaining director and officer liability insurance. In addition, we incur additional costs associated with our public company reporting requirements. It may also be more difficult for us to find qualified persons to serve on our board of directors or as executive officers.

We are an "emerging growth company," as defined in the JOBS Act and will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following the fifth anniversary of the completion of this offering, (b) in which we have total annual gross revenue of at least $1.235 billion, or (c) in which we are a large accelerated filer, which means the market value of our common stock that is held by non-affiliates exceeds $700 million as of the prior March 31, and (2) the date on which we have issued more than $1.0 billion in non-convertible debt during the prior three-year period. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. These provisions include exemption from the auditor attestation requirement under Section 404 in the assessment of the emerging growth company's internal control over financial reporting and permission to delay adopting new or revised accounting standards until such time as those standards apply to private companies.

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After we are no longer an "emerging growth company," or until five years following the completion of our initial public offering, whichever is earlier, we expect to incur significant additional expenses and devote substantial management effort toward ensuring compliance with the requirements of Section 404 and the other rules and regulations of the SEC. For example, as a public company, we have been required to increase the number of independent directors and adopt policies regarding internal controls and disclosure controls and procedures.

We are currently evaluating and monitoring developments with respect to these rules and regulations, and we cannot predict or estimate with any degree of certainty the amount of additional costs we may incur or the timing of such costs.

***If we cannot continue to satisfy the listing requirements and other rules of Nasdaq, our securities may be delisted, which could negatively impact the price of our securities and your ability to sell them.***

We have applied to have our common stock listed on Nasdaq upon consummation of this offering. It is a condition to the closing of this offering that our common stock qualifies for listing on a national securities exchange. Following this offering, in order to maintain our listing on Nasdaq, we will be required to comply with certain rules of Nasdaq, including those regarding minimum stockholders' equity, minimum share price, minimum market value of publicly held shares, and various additional requirements. Even if we initially meet the listing requirements and other applicable rules of Nasdaq, we may not be able to continue to satisfy these requirements and applicable rules. If we are unable to satisfy Nasdaq criteria for maintaining our listing, our securities could be subject to delisting.

If Nasdaq subsequently delists our securities from trading, we could face significant consequences, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a limited availability for market quotations for our securities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reduced liquidity with respect to our securities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a determination that our common stock is a "penny stock," which will require brokers trading in our common stock to adhere to more stringent rules and possibly result in a reduced level of trading activity in the secondary trading market for our common stock;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• limited amount of news and analyst coverage; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• a decreased ability to issue additional securities or obtain additional financing in the future.

***If securities or industry analysts do not publish research or reports about our business, or if they publish a negative report regarding our common stock, the price of our common stock and trading volume could decline.***

Any trading market for our common stock may depend in part on the research and reports that industry or securities analysts publish about us or our business. We do not have any control over these analysts. If one or more of the analysts who cover us downgrade us, the price of our common stock would likely decline. If one or more of these analysts cease coverage of our Company or fail to regularly publish reports on us, we could lose visibility in the financial markets, which could cause the price of our common stock and the trading volume to decline.

***Our management has broad discretion to determine how to use the funds raised in the offering and may use them in ways that may not enhance our results of operations or the price of our common stock.***

We anticipate that we will use the net proceeds from this offering for general corporate purposes, including working capital, R&D, financing our marketing and operational expenses, upgrading our Company's infrastructure, and international expansion. Our management will have significant discretion as to the use of the net proceeds to us from this offering and could spend the proceeds in ways that do not improve our results of operations or enhance the market price of our common stock.

***We will be a "controlled company" within the meaning of the Nasdaq listing rules and are allowed to follow certain exemptions from certain corporate governance requirements that could adversely affect our public stockholders.***

Our shareholders prior to the completion of this offering, KML Family Trust and KMA Trust, will hold 72.7% and 18.2% of our issued and outstanding shares of common stock, respectively, immediately after the consummation of this offering, assuming the sale of 4,000,000 shares of common stock we are offering, and no exercise of the

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underwriters' over-allotment option. As a result, Karin Mei Huang, as the beneficial owner of the shares held by KMA Trust and KML Family Trust, will be able to exercise 90.9% of the aggregate voting power of our issued and outstanding shares of common stock and will be able to determine all matters requiring approval by our stockholders, immediately after the consummation of this offering. Under the Nasdaq listing rules, a company of which more than 50% of the voting power is held by an individual, group, or another company is a "controlled company" and is permitted to phase in its compliance with the independent committee requirements. Although we do not intend to rely on the "controlled company" exemptions under the Nasdaq listing rules even if we are a "controlled company," we could elect to rely on these exemptions in the future. If we were to elect to rely on the "controlled company" exemptions, a majority of the members of our board of directors might not be independent directors and our nominating and corporate governance and compensation committees might not consist entirely of independent directors. Accordingly, if we rely on the exemptions, during the period we remain a controlled company and during any transition period following a time when we are no longer a controlled company, you would not have the same protections afforded to stockholders of companies that are subject to all of the corporate governance requirements of Nasdaq.

***We are an "emerging growth company" and a "smaller reporting company" under the JOBS Act, and we cannot be certain if the reduced disclosure requirements applicable to emerging growth companies and smaller reporting companies will make our common stock less attractive to investors.***

We are an "emerging growth company" and a "smaller reporting company" as defined in the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not "emerging growth companies" and "smaller reporting companies" including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

In addition, Section 107 of the JOBS Act also provides that an "emerging growth company" can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an "emerging growth company" can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the extended transition period for complying with new or revised accounting standards.

We will remain an "emerging growth company" until the last day of the fiscal year following the fifth anniversary of the date of the first sale of our common stock pursuant to an effective registration statement under the Securities Act, although we will lose that status sooner if our revenue exceeds $1.235 billion, if we issue more than $1 billion in non-convertible debt in a three-year period, or if the market value of our common stock that is held by non-affiliates exceeds $700 million as of the last day of our most recently completed second fiscal quarter.

We may continue to be a smaller reporting company even after we are no longer an emerging growth company. We may take advantage of certain of the scaled disclosures available to smaller reporting companies and will be able to take advantage of these scaled disclosures for so long as (i) the market value of our common stock held by non-affiliates is equal to or less than $250 million as of the last business day of the most recently completed second fiscal quarter, or (ii) our annual revenue is equal to or less than $100 million during the most recently completed fiscal year and the market value of our common stock held by non-affiliates is equal to or less than $700 million as of the last business day of the most recently completed second fiscal quarter.

We cannot predict if investors will find our common stock less attractive because we may rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile. In addition, taking advantage of reduced disclosure obligations may make comparison of our financial statements with other public companies difficult or impossible. If investors are unable to compare our business with other companies in our industry, we may not be able to raise additional capital as and when we need it, which may materially and adversely affect our financial condition and results of operations.

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***Nasdaq may apply additional and more stringent criteria for our initial and continued listing, since we plan to have a relatively small public offering and insiders will hold a large portion of our listed securities.***

Nasdaq Listing Rule 5101 provides Nasdaq with broad discretionary authority over the initial and continued listing of securities on Nasdaq and Nasdaq may use such discretion to deny initial listing, apply additional or more stringent criteria for the initial or continued listing of particular securities, or suspend or delist particular securities based on any event, condition, or circumstance that exists or occurs that makes initial or continued listing of the securities on Nasdaq inadvisable or unwarranted in the opinion of Nasdaq, even though the securities meet all enumerated criteria for initial or continued listing on Nasdaq. In addition, Nasdaq has used its discretion to deny initial or continued listing or to apply additional and more stringent criteria in the instances, including: (i) where the company engaged an auditor that has not been subject to an inspection by the Public Company Accounting Oversight Board of the United States (the "PCAOB"), an auditor that PCAOB cannot inspect, or an auditor that has not demonstrated sufficient resources, geographic reach, or experience to adequately perform the company's audit; (ii) where the company planned a small public offering, which would result in insiders holding a large portion of the company's listed securities (in which instance, Nasdaq was concerned that the offering size was insufficient to establish the company's initial valuation, and there would not be sufficient liquidity to support a public market for the company); and (iii) where the company did not demonstrate sufficient nexus to the U.S. capital market, including having no U.S. shareholders, operations, or members of the board of directors or management. Since we plan to have a relatively small public offering and our insiders will hold a large portion of our listed securities, Nasdaq may apply additional and more stringent criteria for our initial and continued listing, which may cause delay or even denial of our listing application.

#### We have preferred stock authorized, which can be designated by the Company's board of directors without stockholder approval.
The Company has 100,000,000 shares of preferred stock authorized. The shares of preferred stock of the Company may be issued from time to time in one or more series, each of which shall have a distinctive designation or title as shall be determined by the board of directors of the Company prior to the issuance of any shares thereof. The preferred stock shall have such voting powers, full or limited, or no voting powers, and such preferences and relative, participating, optional, or other special rights and such qualifications, limitations, or restrictions thereof as adopted by the board of directors. Because the board of directors is able to designate the powers and preferences of the preferred stock without the vote of a majority of the Company's stockholders, stockholders of the Company will have no control over what designations and preferences the Company's preferred stock will have. The issuance of shares of preferred stock or the rights associated therewith, could cause substantial dilution to our existing stockholders. Additionally, the dilutive effect of any preferred stock which we may issue may be exacerbated given the fact that such preferred stock may have voting rights and/or other rights or preferences which could provide the preferred stockholders with substantial voting control over us and/or give those holders the power to prevent or cause a change in control, even if that change in control might benefit our stockholders. As a result, the issuance of shares of preferred stock may cause the value of our securities to decrease.

***Anti-takeover provisions in our Articles of Incorporation and our Bylaws, as well as provisions of Nevada law, might discourage, delay, or prevent a change in control of our company or changes in our management and, therefore, depress the trading price of our common stock.***

Our Articles of Incorporation, Bylaws and Nevada law contain provisions that may discourage, delay, or prevent a merger, acquisition or other change in control that stockholders may consider favorable, including transactions in which you might otherwise receive a premium for your shares of our common stock. These provisions may also prevent or delay attempts by our stockholders to replace or remove our management. Our corporate governance documents include the following provisions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• requiring advance notice of stockholder proposals for business to be conducted at meetings of our stockholders and for nominations of candidates for election to our board of directors; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• subject to the rights of the holders of any outstanding series of preferred stock and unless otherwise required by law or resolution of our board of directors, vacancies on the board of directors arising through death, resignation, disqualification or removal, an increase in the number of directors, or otherwise may be filled by a majority of the directors then in office, though less than a quorum.

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Any provision of our Articles of Incorporation, as amended or Bylaws or Nevada law that has the effect of delaying or deterring a change in control could limit the opportunity for our stockholders to receive a premium for their shares of our common stock and could also affect the price that some investors are willing to pay for our common stock.

The existence of the foregoing provisions and anti-takeover measures could limit the price that investors might be willing to pay in the future for shares of our common stock. They could also deter potential acquirers of our company, thereby reducing the likelihood that you could receive a premium for your common stock in an acquisition.

#### The sale of a significant number of our shares may cause the market price of our common stock to drop significantly.
Upon completion of this offering, all of our directors and executive officers and the holders of 5% or greater of our capital stock will have signed lock-up agreements that prevent them from selling any shares of our common stock or any securities convertible into or exercisable or exchangeable for shares of our common stock, subject to certain exceptions, for a period of not less six months from the date of this prospectus without the prior written consent of the underwriters. The underwriters may in their sole discretion and at any time without notice release some or all of the shares subject to lock-up agreements prior to the expiration of the period. When determining whether or not to release shares from the lock-up agreements, the underwriters will consider, among other factors, the stockholder's reasons for requesting the release, the number of shares for which the release is being requested and market conditions at the time.

Based on shares of our capital stock outstanding as of the date of this prospectus, we will have 44,000,000 shares of common stock outstanding after the completion of this offering, including the 4,000,000 shares of common stock that we are selling in this offering (representing 9.1% of our outstanding shares of common stock following the offering), which may be resold in the public market immediately. Additionally, beginning six months after the date of this prospectus, the remainder of the shares of our common stock will be eligible for sale in the public market due to the expiration of the lock-up agreements between our directors and executive officers and the holders of 5% or greater of our capital stock and the underwriters, unless US Tiger Securities, Inc., as representative of the several underwriters (the "Representative") waives the provisions of these lock-up agreements and allows these stockholders to sell their shares earlier.

If our stockholders sell substantial amounts of our common stock in the public market, the market price of our common stock could decrease significantly. The perception in the public market that our stockholders might sell shares of our common stock could also depress the market price of our common stock. We cannot predict the effect, if any, of future sales of our common stock on the value of our common stock. Sales of substantial amounts of our common stock by large stockholders, or the perception that such sales could occur, may adversely affect the market price of our common stock.

The market price for shares of our common stock may drop significantly when such securities are sold in the public market. A decline in the price of shares of our common stock may impede our ability to raise capital through the issuance of additional shares of our common stock or other equity securities.

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#### DISCLOSURE REGARDING FORWARD-LOOKING STATEMENTS
This prospectus contains forward-looking statements that reflect our current expectations and views of future events, all of which are subject to risks and uncertainties. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. You can find many (but not all) of these statements by the use of words such as "approximates," "believes," "hopes," "expects," "anticipates," "estimates," "projects," "intends," "plans," "will," "would," "should," "could," "may," or other similar expressions in this prospectus. These statements are likely to address our growth strategy, financial results, and development programs. You must carefully consider any such statements and should understand that many factors could cause actual results to differ from our forward-looking statements. These factors may include inaccurate assumptions and a broad variety of other risks and uncertainties, including some that are known and some that are not. No forward-looking statement can be guaranteed and actual future results may vary materially. Factors that could cause actual results to differ from those discussed in the forward-looking statements include, but are not limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• assumptions about our future financial and operating results, including revenue, income, expenditures, cash balances, and other financial items;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our ability to execute our growth strategies, including our ability to meet our goals;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• current and future economic and political conditions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our capital requirements and our ability to raise any additional financing which we may require;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our ability to attract clients and further enhance our brand recognition;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our ability to hire and retain qualified management personnel and key employees in order to enable us to develop our business;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• trends and competition in the herbal supplement industry; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• other assumptions described in this prospectus underlying or relating to any forward-looking statements.

We describe certain material risks, uncertainties, and assumptions that could affect our business, including our financial condition and results of operations, under "Risk Factors." We base our forward-looking statements on our management's beliefs and assumptions based on information available to our management at the time the statements are made. We caution you that actual outcomes and results may, and are likely to, differ materially from what is expressed, implied, or forecast by our forward-looking statements. Accordingly, you should be careful about relying on any forward-looking statements. Except as required under the federal securities laws, we do not have any intention or obligation to update publicly any forward-looking statements after the distribution of this prospectus, whether as a result of new information, future events, changes in assumptions, or otherwise.

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#### Use of Proceeds
We estimate that the net proceeds to us from the sale of our shares of common stock in this offering will be approximately $14.3 million, assuming an initial public offering price of $4.0 per share after deducting underwriting discounts, non-accountable expense allowance, and estimated offering expenses. Our net proceeds will increase by approximately $2.1 million if the underwriters' over-allotment option to purchase additional shares of common stock is exercised in full (based on the same assumed offering price as described in the preceding sentence).

We currently intend to use the net proceeds we receive from this offering as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• approximately 31%, or $4.4 million assuming no over-allotment option is exercised, or $5.1 million if the over-allotment option is exercised in full, for general corporate purposes, including working capital to support day-to-day operations, such as for payroll, rent, insurance, inventory deposits;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• approximately 24%, or $3.4 million assuming no over-allotment option is exercised, or $4.0 million if the over-allotment option is exercised in full, for R&D, including research collaborations (for instance, our three milestone based agreements with City of Hope through mid-2026, including all animal work), research study expansions, refining newly developed products, including self-affirmed GRAS dossiers for two additional extracts, and funding pilot production of next generation BioPrecision products based on our White Button Mushroom extracts (i.e., WBM REx);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• approximately 20%, or $2.9 million assuming no over-allotment option is exercised, or $3.3 million if the over-allotment option is exercised in full, to finance the marketing and operational expenses for direct-to-consumer channel growth, physician outreach, and market expansion, including new hiring of eight field sales representatives, expansion of online advertising and launch of three educational road shows in the following 15 months, and we anticipate to require approximately $3 million of additional working capital to scale these programs for profitability;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• approximately 18%, or $2.6 million assuming no over-allotment option is exercised, or $3.0 million if the over-allotment option is exercised in full, to upgrade our Company's infrastructure, such as our next generation DirecTCM platform integrated with leading electronic health records and other healthcare platforms, including hiring more internal software engineers and increasing Amazon Web Services and cloud storage capacity to support internal technologies and integrations with third-party suppliers and vendors, such as UPS, FedEx, USPS, and third-party logistics and warehouse providers in the following 24 months; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• approximately 7%, or $1.0 million assuming no over-allotment option is exercised, or $1.2 million if the over-allotment option is exercised in full, for international expansion to expand our DirecTCM platform service to Asian and European markets, and we expect that a full commercial roll out will require approximately $2 million of additional capital.

The foregoing represents our current intentions with respect to the use and allocation of the net proceeds of this offering based upon our present plans and business conditions, but our management will have significant flexibility and discretion in applying the net proceeds. The occurrence of unforeseen events or changed business conditions could result in the application of the net proceeds of this offering in a manner other than as described above. Pending our use of the net proceeds as described above, we intend to invest the net proceeds in short-term bank deposits or interest-bearing, investment-grade securities.

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#### Dividend Policy
As of the date of this prospectus, we have not paid any cash dividends on our common stock, and our board of directors intends to continue a policy of retaining earnings, if any, for use in our operations. We are organized under the Nevada Revised Statutes (the "NRS"), which prohibits the payment of a dividend if, after giving it effect, we would not be able to pay our debts as they become due in the usual course of business or our total assets would be less than the sum of our total liabilities. Any determination by our board of directors to pay dividends in the future to stockholders will be dependent upon our operational results, financial condition, capital requirements, business projections, general business conditions, statutory and regulatory restrictions, and any other factors deemed appropriate by our board of directors.

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#### Capitalization
The following table sets forth our cash and capitalization as of June 30, 2025, on:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• an actual basis;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• an as-adjusted basis, after giving effect to the sale of 4,000,000 shares of our common stock in this offering at an assumed public offering price of $4.0 per share, and our receipt of the estimated $14.3 million in net proceeds from this offering assuming no over-allotment option is exercised, after deducting underwriting discounts, non-accountable expense allowance, and estimated offering expenses payable by us.

You should read this capitalization table together with "Use of Proceeds," "Management's Discussion and Analysis of Financial Condition and Results of Operations," and our financial statements and the related notes appearing elsewhere in this prospectus.

---

| | | |
|:---|:---|:---|
|  | **Actual** | **As-Adjusted** |
|  Cash | $1056029 | $15352941 |
|  Long-term loan – related party | $2600000 | $2600000 |
|  Stockholders' equity: |  |  |
| &nbsp;&nbsp;&nbsp; Common stock (par value $0.0001 per share), 40,000,000 and 44,000,000 <br>shares issued and outstanding as of June 30, 2025, on an actual and as-adjusted basis, respectively | 4000 | 4400 |
|  Additional paid-in capital | 4432507 | 19001636 |
|  Accumulated deficit | (5984259) | (6417246) |
|  Total stockholders' (deficit) equity | $(1547752) | $12588790 |
|  Total capitalization | $1052248 | $15188790 |

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A $1.00 increase (decrease) in the assumed initial public offering price of $4.0 per share of common stock, would increase (decrease) each of our as-adjusted cash, additional paid-in capital, total stockholders' equity, and total capitalization by approximately $3.7 million, after deducting estimated underwriting discounts, non-accountable expense allowance, and estimated offering expenses payable by us. Similarly, each increase (decrease) of 1 million shares in the number of shares of common stock offered by us would increase (decrease) each of our as-adjusted cash, additional paid-in capital, total stockholders' equity and total capitalization by approximately $3.7 million, after deducting estimated underwriting discounts, non-accountable expense allowance, and estimated offering expenses payable by us.

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#### Dilution
Purchasers of our common stock in this offering will experience an immediate dilution of net tangible book value per share from the initial public offering price. Dilution in net tangible book value per share represents the difference between the amount per share paid by the purchasers of shares of common stock and the net tangible book value per share immediately after this offering.

As of June 30, 2025, our net tangible book value was approximately $(2.3) million, or $(0.06) per share of common stock. Net tangible book value per share represents our total tangible assets, less our total liabilities, divided by the number of outstanding shares of our common stock.

Dilution in net tangible book value per share of common stock represents the difference between the public offering price per share of our common stock in this offering and the adjusted net tangible book value per share of our common stock after giving effect to this offering. After giving effect to the sale of shares of common stock in this offering at an assumed offering price of $4.0 per share, and after deducting underwriting discounts, non-accountable expense allowance, and estimated offering expenses payable by us, our as-adjusted net tangible book value would have been $0.27 per share. This represents an immediate increase in net tangible book value of $0.33 per share to our existing stockholders and immediate dilution of $3.73 per share to new investors purchasing shares at the proposed public offering price. The following table illustrates the dilution in net tangible book value per share to new investors as of June 30, 2025:

---

| | |
|:---|:---|
|  Assumed initial public offering price per share of common stock | $4.0 |
|  Net tangible book value per share of common stock as of June 30, 2025 | $(0.06) |
|  Increase in net tangible book value per share of common stock attributable to this offering | $0.33 |
|  As-adjusted net tangible book per share of common stock as of June 30, 2025, after this offering | $0.27 |
|  Dilution per share of common stock to investors participating in this offering | $3.73 |

---

The dilution information discussed above is illustrative only and may change based on the actual initial public offering price and other terms of this offering. A $1.00 increase (decrease) in the assumed initial public offering price of $4.0 per share of common stock would increase (decrease) our as-adjusted net tangible book value per share after this offering by approximately $0.41 per share and increase (decrease) the dilution to new investors by $4.64 per share, and after deducting estimated underwriting discounts. Similarly, each increase or decrease of 1 million shares in the number of shares of common stock offered by us would increase (decrease) our as-adjusted net tangible book value by approximately $0.41 per share and decrease (increase) the dilution to new investors by approximately $3.65 per share, in each case assuming the assumed initial public offering price of $4.0 per share of common stock remains the same, and after deducting estimated underwriting discounts, non-accountable expense allowance, and estimated offering expenses.

If the underwriters exercise their option to purchase additional shares of common stock in full, the net tangible book value per share, as adjusted to give effect to this offering, would be $0.32 per share, and the dilution in net tangible book value per share to investors in this offering would be $3.68 per share.

The following table sets forth, as of June 30, 2025, the number of shares of common stock purchased from us, the total consideration paid to us and the average price per share paid by the existing holders of our common stock and the price to be paid by new investors in this offering at an assumed initial public offering price of $4.0 per share, before deducting estimated underwriting discounts, non-accountable expense allowance, and estimated offering expenses.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **<br>Shares Purchased** | **<br>Shares Purchased** | **<br>Total Consideration** | **<br>Total Consideration** | **Average <br>Price <br>Per Share** |
|  **Over-allotment option not exercised** | **Number** | **Percent** | **Amount** | **Percent** | **Average <br>Price <br>Per Share** |
|  Existing stockholders before this offering | 40000000 | 90.9% | $4436507 | 21.7% | $0.11  |
|  Investors purchasing shares in this offering | 4000000  | 9.1% | 16000000 | 78.3% | 4.00  |
|  Total | 44000000  | 100.0% | $20436507 | 100.0% | $0.46  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **<br>Shares Purchased** | **<br>Shares Purchased** | **<br>Total Consideration** | **<br>Total Consideration** | **Average <br>Price <br>Per Share** |
|  **Over-allotment option exercised in full** | **Number** | **Percent** | **Amount** | **Percent** | **Average <br>Price <br>Per Share** |
|  Existing stockholders before this offering | 40000000 | 89.7% | $4436507 | 19.4% | $0.11 |
|  Investors purchasing shares in this offering | 4600000 | 10.3% | 18400000 | 80.6% | 4.00 |
|  Total | 44600000 | 100.0% | $22836507 | 100.0% | $0.51 |

---

[**Table of Contents**](#TOC001)

#### Management's Discussion and Analysis of <br>Financial Condition and Results of Operations
*You should read the following discussion and analysis of our financial condition and results of operations in conjunction with our consolidated financial statements and the related notes included in this prospectus. This discussion contains forward*-looking *statements reflecting our current expectations that involve risks and uncertainties. See "Disclosure Regarding Forward*-Looking *Statements" for a discussion of the uncertainties, risks and assumptions associated with these statements. Our actual results and the timing of selected events could differ materially from those anticipated in these forward*-looking *statements as a result of various factors, including those set forth under "Risk Factors" and elsewhere in this prospectus.*

#### Key Factors Affecting Results of Operations
The business, financial condition, and results of operations of the Company have been, and are expected to continue to be, affected by a number of factors, which primarily include the following:

#### Expand customer base and increase average revenue per customer
The growth of our revenue will depend on our ability to retain and increase customers. For the nine months ended June 30, 2025 and 2024, we had 153 and 191 customers, respectively, with average revenue per customer of approximately $4,000 and $3,000, respectively. For the fiscal years ended September 30, 2024 and 2023, we had 199 and 475 customers, respectively, with average revenue per customer of approximately $4,000 and $1,000, respectively. Customer purchases made through the Amazon and TikTok e-commerce platforms are aggregated and presented as one account for each platform in these customer totals. Our DirecTCM platform was officially launched in May 2025 and it had 75 active healthcare providers as of June 30, 2025.

We monitor the number of existing and new customers as indicators of the growth of the overall business. Our ability to increase the number of customers and average revenue per customer will depend on our ability to build up the awareness of our brand. Moving forward, we plan to increase our investment in marketing and build up a bigger sales team.

#### The ability to secure supply and control costs
Historically, we have developed business relationships with approximately four suppliers (including one related party), most of which we have had for a significant period of time. For the nine months ended June 30, 2025, one related party and three vendors accounted for 49%, 20%, 17%, and 11% of the Company's total purchases, respectively. For the nine months ended June 30, 2024, one related party and one vendor accounted for 79% and 20% of the Company's total purchases, respectively. For the fiscal year ended September 30, 2024, one related party and one vendor accounted for 83% and 11% of the Company's total purchases. For the fiscal year ended September 30, 2023, three vendors accounted for 30%, 20%, and 12% of the Company's total purchases, respectively. We believe that these supplier relationships provide us reliable access to inventory, volume purchasing benefits, and the ability to deliver a diverse product offering cost-effectively.

In 2025, the U.S. government has implemented substantial tariffs on a wide range of goods imported from China under various authorities. This may negatively impact our results of operations. See "Risk Factors — Economic, Political, and Market Risks — We rely on third-party contract manufacturers located in China to produce our supplements, making us highly vulnerable to U.S. tariffs, trade disputes, and other disruptions related to U.S. — China trade relations, which could significantly increase our costs and materially harm our business."

*Focus on product portfolio and product mix with proprietary ingredients*

Our product offerings span various categories, including nutritional supplements, herb extracts, and herbal tea, with diverse sizes and concentrations to meet varied customer needs.

For the nine months ended June 30, 2025, we offered 77 SKUs of products, compared to 41 SKUs of products for the nine months ended June 30, 2024. This increase was primarily driven by the expansion of our BioPrecision formulation line, which added 36 new SKUs. This growth is consistent with our strategic direction to phase out traditional, non-proprietary products in favor of a focused portfolio rooted in herbal and plant-based formulations. For the fiscal year ended September 30, 2024, we offered 80 SKUs of products, compared to 260 SKUs of products for the

[**Table of Contents**](#TOC001)

fiscal year ended September 30, 2023. This significant reduction reflects a strategic transformation of our product line. Historically, our catalog included both our proprietary formulations and a variety of third-party or non-proprietary products. In 2024, we shifted our focus to products based predominantly on our BioPrecision formulations, and we intend to continue phasing out traditional, non-proprietary products.

By discontinuing non-proprietary products in favor of our BioPrecision formulations, we aim to provide a product line rooted in herbal and plant-based ingredients. This approach aligns our offerings with our core strength in R&D for supplements, ensuring a streamlined portfolio that emphasizes quality.

#### Results of Operations

#### For the nine months ended June 30, 2025 and 2024
The following table presents certain combined statement of operations information and presentation of that data as a percentage of change from year to year.

---

| | | | |
|:---|:---|:---|:---|
|  | **For the <br>Nine Months <br>Ended <br>June 30, <br>2025 <br>(Unaudited)** | **For the <br>Nine Months <br>Ended <br>June 30, <br>2024 <br>(Unaudited)** | **Variance** |
|  Revenue | $557104 | $483132 | 15.07% |
|  Cost of revenue | 246251 | 112107 | 119.66% |
|  Gross profit | 310853 | 372025 | (16.44)% |
|  Selling expenses | 365154 | 99724 | 266.16% |
|  General and administrative expenses | 1785668 | 1784063 | 0.09% |
|  Research and development expenses | 106375 |  | 100% |
|  Loss from operations | (1946344) | (1511762) | 28.75% |
|  Other income (expense), net | 46271 | 17430 | 165.47% |
|  Loss before income taxes | (1900073) | (1494332) | 27.15% |
|  Income tax expenses |  |  | —% |
|  Net loss | $(1900073) | $(1494332) | 27.15% |
|  Gross profit % of revenue | 55.80% | 76.84% |  |
|  Net loss % of revenue | (341.06)% | (308.66)% |  |

---

#### Revenue
Revenue for the nine months ended June 30, 2025 increased by 15.07% to approximately $0.6 million, compared to approximately $0.5 million for the nine months ended June 30, 2024. The increase was mainly due to our strategic restructuring of our product lines to emphasize higher-potential offerings and the successful development of new OEM customer relationships.

For the nine months ended June 30, 2025 and 2024, we had 153 and 191 customers, respectively, including 63 wholesale and 90 retail customers for the nine months ended June 30, 2025, and 76 wholesale and 115 retail customers for the same period in 2024. Retail customer purchases made through the Amazon and TikTok e-commerce platforms are aggregated and presented as one account for each platform in these customer totals.

The decrease in the total number of customers was mainly attributable to the reduction of our product mix to phase out some older and less marketable products. Despite the decline in the number of our wholesale customers, average revenue per wholesale customer increased by 21.84% to approximately $6,000 for the nine months ended June 30, 2025 as compared to approximately $5,000 for the same period in 2024. In addition, despite the decrease in the number of our retail customers, the average revenue per retail customer also increased by 91.19% to approximately $2,000 for the nine months ended June 30, 2025 as compared to approximately $1,000 for the same period in 2024. The increase in average revenue per customer was attributed to the rising demand for our new products from new product mix and expanding sales channels.

[**Table of Contents**](#TOC001)

*Refining Our Product Mix:*

We reduced the range of our existing products to place greater emphasis on our BioPrecision formulation product line, which we began selling in July 2024. Our revenue from our product categories is summarized as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **For the Nine Months Ended June 30,** | **For the Nine Months Ended June 30,** | **For the Nine Months Ended June 30,** | **For the Nine Months Ended June 30,** | **Change <br>USD** | **Change %** |
|  **Product Categories** | **2025** | **%** | **2024** | **%** | **Change <br>USD** | **Change %** |
|  BioPrecision formulation | $292043 | 52.42% | $— |  | $292043 | 100.00% |
|  Dietary supplements (under Farlong brand) | 251140 | 45.08% | 340714 | 70.38% | (89574 | (26.29)% |
|  Herbal extract powders | 13545 | 2.43% | 143418 | 29.62% | (129873) | (90.56)% |
|  Subscription revenue | 376 | 0.07% |  |  | 376 | 100.00% |
|  Total | $**557104** | **100.00%** | $**484132** | **100.00%** | $**72972** | 15.07% |

---

The BioPrecision formulation product line has resonated strongly with both healthcare providers and consumers, validating our focus on premium, science-backed supplements. In line with our refined product strategy as mentioned above, BioPrecision formulation products generated approximately $0.3 million in revenue for the nine months ended June 30, 2025, reflecting strong initial demand following their launch in July 2024.

Revenue from dietary supplements was approximately $251,000 and $340,000 for the nine months ended June 30, 2025 and 2024, respectively, representing a decrease of approximately $90,000. The decrease was primarily due to our deliberate reduction in product variety within the nutritional supplement line to shift focus toward the BioPrecision formulations.

Revenue from herbal extract powders decreased by approximately $0.1 million. Revenue from herbal extract powders remained a small portion of our overall revenue for the nine months ended June 30, 2025 and 2024 and it is not expected to become significant in 2025 and beyond.

As DirecTCM platform remains in the early stages of development and commercialization, we have generated limited subscription revenue through the pilot VIP membership program for the nine months ended June 30, 2025.

*Expanding Sales Channels:*

We provide OEM white-label services, enabling existing customers to expand their businesses under their own brands. During the nine months ended June 30, 2025, two customers utilized our OEM white-label services, generating approximately $0.2 million in revenue, compared to nil for the nine months ended June 30, 2024. We also leveraged healthcare platforms to broaden our market reach, complementing our existing partnerships with retail chain operators.

#### Cost of Revenue
Cost of revenue for the nine months ended June 30, 2025 increased by 119.66% to approximately $0.2 million compared to approximately $0.1 million for the same period in 2024. This increase was primarily driven by a 100.00% increase in costs for BioPrecision formulation products, while costs for dietary supplement and herbal extract powers decreased by 29.59% and 99.09%, respectively, reflecting changes in our product mix.

#### Gross Profit
Gross profit was approximately $0.3 million for the nine months ended June 30, 2025 compared to approximately $0.4 million for the same period in 2024, mainly due to the increase of cost of revenue.

The gross margin decreased to 55.80% for the nine months ended June 30, 2025 from 76.84% in the same period of 2024. The decrease of gross margin was due to the relatively lower gross margin of BioPrecision formulation product line, which was 30.88%, while dietary supplement had a gross margin of 82.51% for the nine months ended June 30, 2025 due to our strategy to evaluate market response and establish an initial presence in the market.

#### Selling Expenses
Selling expenses mainly consist of payroll of our sales team, advertising and promotion expenses, and expenses for trade shows. Selling expenses increased by 266.16% to approximately $0.4 million for the nine months ended June 30, 2025 from approximately $0.1 million for the same period in 2024. The increase was primarily attributable to

[**Table of Contents**](#TOC001)

an increase of approximately $0.3 million in advertising and promotion expenses, which was due to initial marketing efforts on TikTok for the launch of the new BioPrecision product line, and an increase of approximately $13,000 related to samples and free gifts due to promotion activities, offset by a slight decrease of approximately $37,000 in payroll and compensation expenses of our sales team.

#### General and Administrative Expenses
General and administrative expenses increased by 0.09% for the nine months ended June 30, 2025 compared to the same period in 2024. The increase was primarily attributable to increase in payroll and compensation expenses of approximately $0.1 million due to the expansion of our workforce and the establishment of distinct departments, such as design, operations, and accounting, and an increase of approximately $0.2 million in product certification, insurance, printing, postage, and services fee in support of our operations, offset by a decrease of approximately $0.2 million in professional fees, mainly due to less trademark consulting expenses during this period, as well as a decrease of approximately $0.1 million in software expenses, as a result of ongoing cost optimization efforts.

#### Research and Development Expenses
Research and development expenses increased to approximately $0.1 million for the nine months ended June 30, 2025, from nil for the same period in 2024. The increase was primarily due to preclinical trials related to the development of multiple products that we initiated under a research agreement signed on October 7, 2024, with City of Hope.

#### Other Income (Expense), net
Our other income (expense), net is summarized as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **For the <br>Nine Months <br>Ended <br>June 30, <br>2025 <br>(Unaudited)** | **For the <br>Nine Months <br>Ended <br>June 30, <br>2024 <br>(Unaudited)** | **Change <br>(%)** |
|  **Other Income (Expense), net** |  |  |  |
|  Dividend/interest income | 8262 | 4272 | 93.40% |
|  Employee retention tax credit | 101661 |  | 100.00% |
|  Interest expense | (111189) |  | (100.00)% |
|  Other income, net | 47537 | 13158 | 261.28% |
|  Total Other Income, net | $46271 | $17430 | 165.47% |

---

Total other income was approximately $46,000 for the nine months ended June 30, 2025 as compared to other income of approximately $17,000 for the nine months ended June 30, 2024. The increase was mainly attributable to a payroll tax refund received in connection with a prior-period claim under the federal Employee Retention Tax Credit, as well as an increase in interest income, offset by higher interest expense related to an additional loan acquired from a related party during the nine months ended June 30, 2025.

#### Provision for Income Taxes
We did not incur any current tax provision for the nine months ended June 30, 2025 and 2024 due to losses before income tax. Our deferred tax provision was also nil as we provided a full valuation allowance for our deferred tax assets, which mainly consisted of net operating losses.

#### Net Loss
Net loss for the nine months ended June 30, 2025 was approximately $1.9 million compared to approximately $1.5 million for the same period in 2024, representing an increase of approximately $0.4 million. The increase was primarily driven by a rise in selling expenses of approximately $0.3 million, an increase in cost of revenue of approximately $0.1 million, an increase in research and development expenses of approximately $0.1 million, and an increase in general and administrative expenses of approximately $2,000, offset by an increase in revenue of approximately $74,000 and an increase in other income of approximately $29,000.

[**Table of Contents**](#TOC001)

#### Results of Operations

#### For the fiscal years ended September 30, 2024 and 2023
The following table presents certain combined statement of operations information and presentation of that data as a percentage of change from year to year.

---

| | | | |
|:---|:---|:---|:---|
|  | **For the <br>Fiscal Year<br> Ended<br> September 30,<br> 2024** | **For the <br>Fiscal Year<br> Ended<br> September 30,<br> 2023** | **Variance** |
|  Revenue | $765509 | 613919 | 24.69% |
|  Cost of revenue | $296114 | 180537 | 64.02% |
|  Gross profit | $469395 | 433382 | 8.31% |
|  Selling expenses | $159553 | 215185 | (25.85)% |
|  General and administrative expenses | $2287093 | 1234873 | 85.21% |
|  Loss from operations | $(1977251) | (1016676) | 94.48% |
|  Other income (expense), net | $21289 | 481000 | (95.57)% |
|  Loss before income taxes | $(1955962) | (535676) | 265.14% |
|  Income tax expenses | $— | 254847 | (100.00)% |
|  Net loss | $(1955962) | (790523) | 147.43% |
|  Gross profit % of revenue | 61.32% | 70.59% |  |
|  Net loss % of revenue | (255.51)% | (128.77)% |  |

---

#### Revenue
Revenue for the fiscal year ended September 30, 2024 increased by 24.69% to approximately $0.8 million, compared to approximately $0.6 million for the fiscal year ended September 30, 2023. This growth was driven largely by the Company's strategic restructuring of its product lines to emphasize higher-potential offerings and the successful development of new OEM customer relationships.

For the fiscal years ended September 30, 2024 and 2023, we had 199 and 475 customers, respectively, including 74 and 145 wholesale customers, and 125 and 330 retail customers, respectively. Customer purchases made through the Amazon and TikTok e-commerce platforms are aggregated and presented as one account for each platform in these customer totals. As our DirecTCM platform was officially launched in May 2025, no customers placed orders through our DirecTCM platform during the fiscal years ended September 30, 2024 and 2023.

The number of wholesale customers decreased from 145 in the fiscal year ended September 30, 2023 to 74 in the fiscal year ended September 30, 2024 because we have reduced our product mix to phase out some older, less marketable products. Average revenue per wholesale customer increased by 197.63% to $3,847 for the fiscal year ended September 30, 2024 as compared to $1,292 for the fiscal year ended September 30, 2023. The increase in average revenue per customer was attributed to the rising demand for our new products due to the new product mix and expanding sales channels.

However, revenue from our retail customers declined to approximately $0.1 million for the fiscal year ended September 30, 2024, from approximately $0.2 million for the fiscal year ended September 30, 2023. This decrease was primarily due to reduced product range and the transition period required for customers to adopt to our new BioPrecision formulation product line.

[**Table of Contents**](#TOC001)

Refining Our Product Mix:

We reduced the range of our existing products to place greater emphasis on our BioPrecision formulation product line, which we began selling in July 2024. Our revenue from our product categories is summarized as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **For the Fiscal Years Ended September 30,** | **For the Fiscal Years Ended September 30,** | **For the Fiscal Years Ended September 30,** | **For the Fiscal Years Ended September 30,** | **Change <br>USD** | **Change %** |
|  **Product Categories** | **2024** | **%** | **2023** | **%** | **Change <br>USD** | **Change %** |
|  BioPrecision formulation | $177271 | 23.2% | $— | —% | $177271 | 100.0% |
|  Dietary supplements (under Farlong brand) | 446406 | 58.3% | 516209 | 84.1% | (69803) | (13.5)% |
|  Herbal extract powders | 141832 | 18.5% | 97710 | 15.9% | 44122 | 45.2% |
|  Total | $**765509** | **100.0%** | $**613919** | **100.0%** | $**151590** | 24.7% |

---

The BioPrecision formulation product line has resonated strongly with both healthcare providers and consumers, validating our focus on premium, science-backed supplements. In line with our refined product strategy as mentioned above, BioPrecision formulation products generated revenue of approximately $0.2 million for the fiscal year ended September 30, 2024, reflecting strong initial demand following their launch in July 2024.

Revenue from dietary supplements was approximately $0.4 million and $0.5 million for the fiscal years ended September 30, 2024 and 2023, respectively, representing a decrease of approximately $0.07 million. The decrease was primarily due to our intentional reduction in product variety within the nutritional supplement line to shift focus toward the BioPrecision formulations.

Revenue from herbal extract powders increased by approximately $44,000. Despite this growth, revenue from herbal extract powders represented a small portion of our total revenue for the fiscal years ended September 30, 2024 and 2023 and are not expected to become significant in 2025 and beyond.

Expanding Sales Channels:

The Company has engaged in discussions to provide OEM white-label services, enabling existing customers to expand their businesses under their own brands. During the fiscal year ended September 30, 2024, we added new customers to our OEM white-label services, which generated revenue of approximately $0.2 million. We also leveraged healthcare platforms to broaden our reach, complementing our existing partnerships with retail chain operators.

#### Cost of Revenue
Cost of revenue for the fiscal year ended September 30, 2024 increased by 64.02% to approximately $0.3 million as compared to approximately $0.2 million for the fiscal year ended September 30, 2023. Cost of revenue increased primarily due to the increase in revenue.

#### Gross Profit
Gross profit was approximately $0.5 million for the fiscal year ended September 30, 2024 as compared to gross profit of approximately $0.4 million for the fiscal year ended September 30, 2023 mainly due to the increase of revenue.

Despite the increase in gross profit, the gross margin for the fiscal year ended September 30, 2024 decreased to 61.32% from 70.59% for the fiscal year ended September 30, 2023. The decrease of gross margin was due to the relatively lower gross margin from BioPrecision formulation product line, which was 12.04% for the fiscal year ended September 30, 2024, as we aimed to evaluate market response and establish an initial presence in the market.

#### Selling Expenses
Selling expenses mainly consist of payroll of our sales team, advertising and promotion expenses, and expenses for trade shows. Selling expenses decreased by 25.85% from approximately $215,000 for the fiscal year ended September 30, 2023 to approximately $160,000 for the fiscal year ended September 30, 2024. The decrease was primarily due to reduced advertising and promotional expenses, as the previously used advertising method did not produce effective results. The Company is currently in the process of identifying and implementing more effective marketing strategies.

[**Table of Contents**](#TOC001)

#### General and Administrative Expenses
General and administrative expenses for the fiscal year ended September 30, 2024 increased by 85.21% to approximately $2.3 million as compared to approximately $1.2 million for the fiscal year ended September 30, 2023. The increase was mainly due to an increase in payroll and compensation expenses of approximately $0.3 million due to the expansion of our workforce and the establishment of distinct departments, such as design, operations, and accounting; an increase in operating lease expenses of approximately $0.2 million due to our newly leased office; an increase in legal and other professional fees of approximately $0.4 million as we prepared for our IPO, including costs for legal counsel, financial advisory services, and trademark consulting.

#### Other Income (Expense), net
Our other income (expense), net is summarized as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **For the<br>Fiscal Year<br>Ended<br>September 30,<br>2024** | **For the<br>Fiscal Year<br>Ended<br>September 30,<br>2023** | **Change<br>(%)** |
|  **Other Income (Expense), net** |  |  |  |
|  Investment gain from marketable securities | $— | 187345 | (100.0)% |
|  Gain from sale/equity of investment in unconsolidated entities |  | 298177 | (100.0)% |
|  Impairment of investment in unconsolidated entities |  | (135000) | (100.0)% |
|  Dividend income | 4270 | 109463 | (96.10)% |
|  Other income (expense), net | 17019 | 21015 | (19.01)% |
|  Total Other Income, net | $21289 | $481000 | (95.57)% |

---

Total other income was approximately $0.02 million for the fiscal year ended September 30, 2024 as compared to other income of approximately $0.5 million for the fiscal year ended September 30, 2023. The decrease was mainly attributable to a 100.00% decrease in the gain from sale or equity of investment in unconsolidated entities, a 100.00% decrease in investment gain from marketable securities, and a 96.10% decrease in the dividend income, offset by a 100.00% decrease in the impairment of investment in unconsolidated entities, as there were no investments in marketable securities or investments in unconsolidated entities as of September 30, 2024.

#### Provision for Income Taxes
Our income tax provision was approximately $0 for the fiscal year ended September 30, 2024 as compared to approximately $0.3 million for the fiscal year ended September 30, 2023, which was mainly deferred taxes of approximately $0.2 million. Our effective rate was nil for the fiscal year ended September 30, 2024, as we provided a full valuation allowance for our deferred tax assets, which primarily consisted of net operating losses. Our effective rate of (47.6)% for the fiscal year ended September 30, 2023 was mainly due to taxable gain of approximately $1.4 million as a result of transferring assets to our stockholders, where the gain was not recognized on our consolidated financial statements due to common control transactions. We subsequently utilized approximately $0.9 million of our net operating losses.

#### Net Loss
Net loss for the fiscal year ended September 30, 2024 was approximately $2.0 million as compared to approximately $0.8 million for the fiscal year ended September 30, 2023, representing an increase of approximately $1.2 million. The increase was primarily driven by a rise in general and administrative expenses of approximately $1.0 million and a decrease in other income of approximately $0.4 million, offset by the decrease of deferred tax of $0.2 million as previously discussed.

#### LIQUIDITY AND CAPITAL RESOURCES
In assessing liquidity, we monitor and analyze our cash on-hand and operating expenditure commitments. Our liquidity needs are to meet working capital requirements and operating expense obligations. To date, we have financed our operations primarily through cash flows from operations and debt financing from related parties. As of June 30,

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2025 and September 30, 2024, the Company had approximately $1.1 million and $1.3 million in cash, respectively, which primarily consists of bank deposits, which are unrestricted as to withdrawal and use. As of June 30, 2025, our working capital and accumulated deficit were approximately $0.5 million and $6.0 million, respectively, compared to $1.0 million and $4.1 million, respectively, as of September 30, 2024. For the nine months ended June 30, 2025, our negative operating cashflow was approximately $1.7 million.

We have experienced recurring losses from operations and negative cash flows from operating activities since 2022. In addition, we had, and may potentially continue to have, an ongoing need to raise additional cash from outside sources to fund our expansion plan and related operations. Successful transition to attaining profitable operations is dependent upon achieving a level of revenue adequate to support our cost structure. In connection with our assessment of going concern considerations in accordance with Financial Accounting Standard Board's Accounting Standards Update ("ASU") 2014-15, "Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern," management has determined that these conditions raise substantial doubt about our ability to continue as a going concern within one year after the date that the unaudited condensed consolidated financial statements are issued.

If we are unable to manage our business to have sufficient funds to operate within the normal operating cycle of a 12-month period, we may have to consider certain cost cutting measure to reduce our operating costs. We may also consider supplementing our available sources of funds through the issuance of additional debt and equity financing.

We can make no assurances that required financings will be available for the amounts needed, or on terms commercially acceptable to us, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on us and it would materially and adversely affect our ability to continue as a going concern. As a result, investors or other financing sources may be unwilling to provide funding to us on commercially reasonable terms or at all.

The unaudited condensed consolidated financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include any adjustments that might result from the outcome of this uncertainty. However, if we are unable to continue as a going concern, we may have to discontinue operations and liquidate our assets and may be compelled to receive less than the value at which those assets are carried on our unaudited condensed consolidated audited financial statements, which would cause the stockholders to lose all or a part of their investment.

The following table sets forth our selected consolidated cash flow data for the periods indicated:

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| | | |
|:---|:---|:---|
|  | **For the Nine Months Ended <br>June 30,** | **For the Nine Months Ended <br>June 30,** |
|  | **2025** | **2024** |
|  | **US$ <br>(Unaudited)** | **US$ <br>(Unaudited)** |
|  Net cash used in operating activities | (1705308) | (1450595) |
|  Net cash used in investing activities | (72097) | (96409) |
|  Net cash provided by (used in) financing activities | 1493512 | (13022) |
|  **Net increase (decrease) in cash and cash equivalents** | (283893) | (1560026) |
|  Cash and cash equivalents, at the beginning of year | 1339922 | 2373690 |
|  **Cash and cash equivalents, at the end of year** | 1056029 | 813664 |

---

---

| | | |
|:---|:---|:---|
|  | **For the Fiscal Year Ended <br>September 30,** | **For the Fiscal Year Ended <br>September 30,** |
|  | **2024** | **2023** |
|  | **US$** | **US$** |
|  Net cash used in operating activities | (1918192) | (874999) |
|  Net cash (used in) provided by investing activities | (96409) | 3207014 |
|  Net cash provided by (used in) financing activities | 980833 | (60155) |
|  **Net change in cash and cash equivalents** | (1033768) | 2271860 |
|  Cash and cash equivalents, at the beginning of year | 2373690 | 101830 |
|  **Cash and cash equivalents, at the end of year** | 1339922 | 2373690 |

---

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*Operating Activities*

Net cash used in operating activities was approximately $1.7 million for the nine months ended June 30, 2025 and was primarily attributable to i) a net loss of approximately $1.9 million; and ii) approximately $0.1 million decrease in operating lease liabilities due to timely payment, offset by i) an increased noncash operating lease expenses of approximately $0.1 million and ii) increased accounts payable — related parties of approximately $83,000 as we purchased more inventory on account.

Net cash used in operating activities was approximately $1.9 million for the year ended September 30, 2024 and was primarily attributable to i) a net loss of approximately $2.0 million; and ii) increased inventory of approximately $0.7 million as we purchased new products, offset by increased accounts payable — related parties of approximately $0.7 million, which we have not yet paid for the purchase.

Net cash used in operating activities was approximately $0.9 million for the fiscal year ended September 30, 2023 and was primarily attributable to i) a net loss of approximately $0.8 million in 2023; ii) a noncash investment gain of approximately $0.2 million from marketable securities, a gain from the sale of investment in unconsolidated entities of approximately $0.3 million, and deferred tax expenses of approximately $0.2 million. While these gains increased net income on the income statement, they did not provide cash inflows. Depreciation, noncash lease expenses, allowance for credit losses, deferred tax expenses, and impairments to inventory and investments collectively totaled approximately $0.5 million, reducing our net loss on a cash basis; iii) an increase in inventory of approximately $0.1 million as we purchased new products, utilized our prepayment, and incurred more payable for inventory.

*Investing Activities*

For the nine months ended June 30, 2025, net cash used in investing activities amounted to approximately $72,000, which was mainly due to the purchase of property and equipment.

For the fiscal year ended September 30, 2024, net cash used in investing activities amounted to approximately $0.1 million, which was primarily for purchase of an automobile of approximately $0.1 million, offset by proceeds from trade in automobile of $25,000.

For the fiscal year ended September 30, 2023, net cash provided by investing activities amounted to approximately $3.2 million, which was primarily attributable to i) proceeds from sale of marketable securities of approximately $2.8 million, and ii) proceeds from sale of investment in unconsolidated entities of approximately $0.5 million, offset by purchase of marketable securities of approximately $68,000 and purchase of property and equipment of approximately $22,000.

*Financing Activities*

Net cash provided by financing activities was approximately $1.5 million for the nine months ended June 30, 2025, which was due to a long-term loan borrowing from a related party of $1.6 million, offset by payments of deferred offering cost of approximately $0.1 million and a principal payment of finance lease of approximately $5,000.

Net cash provided by financing activities was approximately $1.0 million for the fiscal year ended September 30, 2024, which was due to long-term loan borrowing from related parties of $1.0 million, offset by payment of deferred offering cost of approximately $8,000 for our upcoming IPO and principal payment of finance lease of approximately $11,000.

Net cash used in financing activities was approximately $60,000 for the fiscal year ended September 30, 2023, which was attributable to payment of deferred offering cost of $50,000 for our upcoming IPO and principal payment of finance lease of approximately $10,000.

#### Share Exchange Agreement
On December 27, 2023, we entered into a share exchange agreement with Longstar and its then sole stockholder, Karin Mei Huang, and issued 40,000,000 shares of common stock to Karin Mei Huang in exchange for 100% of the equity interest of Longstar.

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Before and after the reorganization, we, together with or subsidiary, are effectively controlled by the same stockholder, Karin Mei Huang, and therefore the reorganization is accounted as a recapitalization of entities under common control in accordance with Accounting Standards Codification ("ASC") 805-50-25. Accordingly, for accounting purposes the combination was treated as the equivalent of Longstar issuing shares for the net assets of Farlong. The consolidation of us and our subsidiary has been accounted for at historical cost and prepared on the basis as if the aforementioned transaction had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements in accordance with ASC 805-50-45-5.

#### OFF-BALANCE SHEET ARRANGEMENTS
We do not have any off-balance sheet arrangements (as that term is defined in Item 303 of Regulation S-K) that are reasonably likely to have a current or future material effect on our financial condition, revenue or expenses, results of operations, liquidity, capital expenditures, or capital resources.

#### CRITICAL ACCOUNTING POLICIES AND ESTIMATES
We prepare our consolidated financial statements in accordance with U.S. GAAP and pursuant to the rules and regulations of the SEC. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated and combined financial statements and accompanying notes. Actual results could differ from those estimates. In some cases, changes in the accounting estimates are reasonably likely to occur from period to period. Accordingly, actual results could differ materially from our estimates. To the extent that there are material differences between these estimates and actual results, our financial condition and results of operations will be affected. We base our estimates on experience and other assumptions that we believe are reasonable under the circumstances, and we evaluate these estimates on an ongoing basis. We refer to accounting estimates of this type as critical accounting policies, which we discuss further below. While our significant accounting policies are more fully described in Note 2 to our consolidated financial statements, we believe that the following accounting policies are critical to the process of making significant judgments and estimates in the preparation of our consolidated financial statements.

<u><u>Revenue recognition</u></u>

We follow ASC 606 Revenue Recognition and recognize revenue from product sales revenue, net of promotional discounts and return allowances, when the following revenue recognition criteria are met: a contract has been identified, separate performance obligations are identified, the transaction price is determined, the transaction price is allocated to separate performance obligations and revenue is recognized upon satisfying each performance obligation.

The accounting treatment for contracts with customers where the amounts charged per product is fixed and determinable, and the specific terms of the contracts were agreed on including payment terms which are typically 30 days for wholesale customers while retail customers are charged upon delivery on products, is described below. We have one performance obligation, which is to deliver products to customers. We transfer the risk of loss or damage upon shipment or customer pick up. Therefore, revenue from product sales is recognized at a point in time when control of products is transferred to customers and we have no further obligation to provide services related to such product. Consideration is reduced by sales discounts and return allowances which are recorded in the period in which the related sale is recognized. We provide a seven-day return policy and a limited warranty on our products. Return and warranty allowances, are based on our best estimate of expected product returns using historical experience which has been immaterial to us.

We evaluate the criteria of ASC 606 — Revenue Recognition Principal Agent Considerations in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. We concluded that because we are primarily responsible for fulfilling the promise to deliver products and we are subject to inventory risk before control of the good or service has been transferred to a customer and we have discretion in establishing the price, revenue is recorded at gross.

<u><u>Return Policy, Warranty Risks, and Potential Impact on Financial Results</u></u>

We offer a seven-day return policy and a limited warranty on our products. Our return and warranty allowances are currently based on our best estimates of expected product returns, drawing on historical experience, which has been immaterial to date. However, there are risks associated with this policy that could impact our financial results if actual returns or warranty claims exceed our estimates.

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<u><u>Inventory</u></u>

Inventory consists of finished goods ready for sale and is stated at the lower of cost or net realizable value. We value our inventory using the first in first out costing method. We include as a part of cost of goods sold any freight incurred to ship the product from our vendors to warehouses. We regularly review inventory and consider forecasts of future demand, market conditions and product obsolescence.

If the estimated net realizable value of the inventory is less than cost, we make provisions in order to reduce our carrying value to its estimated net realizable value. We also review inventory for slow moving and obsolescence and record impairment for obsolescence. Impairment losses on inventory were approximately $25,000 and $150 for the nine months ended June 30, 2025 and 2024, respectively, and approximately $27,000 and $31,000 for the fiscal years ended September 30, 2024 and 2023, respectively.

<u><u>Recently issued accounting pronouncements</u></u>

See Note 2 of the notes to the consolidated financial statements included elsewhere in this prospectus for a discussion of recently issued accounting standards.

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#### Business

#### Overview
We are a science-driven healthcare and wellness company pioneering innovative solutions and personalized health approaches. Our vertically integrated brands provide actionable insights and personalized healthcare data, products, and services to help individuals proactively improve and maintain their health.

We develop product formulations and engage contract manufacturers to produce our proprietary supplements, which we then market and distribute. Our brands engage in the sale of dietary supplements, encompassing herbal products through various sales arrangements. We are dedicated to providing authentic and personalized health solutions that meet a high standard of quality and consumer trust. We work to empower individuals with the knowledge, tools, and solutions needed to lead a life of optimal health and wellness.

Founded on the principles of combining traditional herbal knowledge with contemporary scientific techniques, we are working toward self-affirmed GRAS conclusions for the principal botanical ingredients used in our dietary supplement line. Under the FFDCA, a substance is GRAS for a particular use when qualified experts conclude that the substance is safe under the conditions of its intended use, and that conclusion is supported by publicly available scientific evidence. The FDA does not "approve" GRAS status; instead, a company may (i) self-affirm that its ingredient is GRAS or (ii) voluntarily submit a GRAS notice for FDA review. To date, we have employed the self-affirmation pathway for the following ingredients, each of which is present in one or more of our BioPrecision supplements:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Notoginseng (Panax notoginseng) saponin extract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Breviscapine (Erigeron breviscapus) flavonoid extract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Polygonum capitatum extract;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Innerpure formulation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Rodgersia sambucifolia Hemsl. Extract.

Self-affirmation has been completed with the assistance of independent toxicologists and in accordance with FDA guidance; however, the FDA has not reviewed nor confirmed these GRAS conclusions. No other ingredients or finished products in our current portfolio have been evaluated under the GRAS framework, and none of our products are the subject of an FDA "no-questions" letter. Our products are dietary supplements which are not approved by the FDA and are not intended to diagnose, treat, cure, or prevent any disease.

The small-scale, preclinical studies we sponsor are being run entirely outside the purview of the U.S. FDA's investigational-drug framework:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• they do not involve the administration of an "investigational new drug";

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• they are not being conducted pursuant to an IND;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• we have not filed, and do not presently intend to file, an IND or any other drug-related submission with the FDA; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the studies are not designed to serve as, or to be included in, an FDA drug-approval dossier.

Accordingly, while our finished products must comply with the DSHEA and the FFDCA, none of our products described in this prospectus are regulated by the FDA as prescription or over-the-counter drugs. Our regulatory objective is limited to marketing our formulations in the United States as dietary supplements, for which "FDA approval" is neither required nor available. Therefore, we have not submitted an IND to the FDA nor liaised with the FDA in relation to any trials conducted as of the date of this prospectus and none of our products is regulated by the FDA.

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Our current distribution channels consist of (i) our DirecTCM platform; (ii) online stores through our official website and various e-commerce websites, such as Amazon.com, TikTok, and Walmart.com; and (iii) B2B wholesale in the clinics or medicine centers, and OEM specialist sales lines, such as the franchise centers. We also provide OEM White Label services to select customers who sell our formulations under their own brands.

Our DirecTCM platform was officially launched in May 2025. As of June 30, 2025, our DirecTCM platform had approximately 30,000 pre-registered healthcare providers. We had 75 active healthcare providers on our DirecTCM platform as of June 30, 2025, which accounted for 0.25% of all pre-registered healthcare providers on our DirecTCM platform. The active healthcare providers refer to those healthcare providers who logged into our DirecTCM platform more than one time in the past 90 days (from April 1, 2025 to June 30, 2025) and used at least one clinical-decision or ordering feature on our DirecTCM platform as of June 30, 2025. As of June 30, 2025, the DirecTCM platform had approximately 40 healthcare providers enrolled in the pilot VIP membership program we launched in June 2025. See "— Recent Development."

According to an optional self-reported survey on our DirecTCM platform, the active healthcare providers each see a median of 20 patients per day, roughly 420 patients per month. Therefore, 75 active healthcare providers in total represent an estimated 31,500 patients encountered per month. Our DirecTCM platform did not generate any revenue before its launch. As the DirecTCM platform remains in the early stages of development and commercialization, during the nine months ended June 30, 2025, our DirecTCM platform did not generate any revenue through orders initiated directly through our DirecTCM platform (either by healthcare providers or by patients using healthcare provider-generated codes), and subscription revenue generated from the above-mentioned 40 healthcare providers through the pilot VIP membership program is being recognized ratably over the duration of the membership.

#### Our Competitive Strengths
We believe the following competitive strengths are essential for our success and differentiate us from our competitors:

#### Proprietary Technology and Intellectual Property
We attach great importance to technology R&D, advocate technological innovation, and insist on driving business development with technology. We hold significant trade secrets and proprietary knowledge in formulation-based product development and manufacturing. See "— Intellectual Property" for details.

Our DirecTCM platform leverages aggregated usage trends and 26 years of sales data to guide healthcare providers in recommending supplements tailored to individual wellness needs. By focusing on reorder rates, historical demand patterns, and real-world outcomes, DirecTCM generates insights that spur continuous product refinement and innovation. In addition, the platform integrates logistics data in real time, ensuring accurate inventory and delivery information so that healthcare providers and their patients can receive timely, efficient service.

#### Established Brand
Through Longstar, which was founded in 1999, Farlong has been active for over two decades in combining holistic herbal supplement with modern scientific approaches. This long-term presence has helped the Company build strong business relationships with our customers and vendors, especially among healthcare providers who appreciate clinically tested herbal solutions. Our reputation for quality and trust is built on years of rigorous research, development, and customer feedback. Farlong's focus on plant-based ingredients and self-affirmed GRAS conclusion compliance positions the brand as a trusted, reliable source for herbal supplements. Clinical evidence (for instance, documented improvements in cardiovascular, cognitive, and digestive health) further enhances the brand's standing with healthcare providers and consumers. See "— Research and Development — Research Studies" for details. Our multiple brands, such as Best Doctor Formula, Dr. Herbal Well, ACA Herb, ZEN Life Herb, and A PURE HERB, target different segments, including direct-to-consumer and healthcare providers. This multi-brand strategy facilitates deeper market penetration and brand-building across e-commerce, retail, and clinical settings.

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#### Large and Growing Customer Base
We have built a strong customer base through our long-standing presence in the market. As of June 30, 2025, our DirecTCM platform had approximately 30,000 pre-registered healthcare providers, of which 75 were active. According to an optional self-reported survey on our DirecTCM platform, the active healthcare providers each see a median of 20 patients per day, roughly 420 patients per month. Therefore, 75 active healthcare providers in total represent an estimated 31,500 patients encountered per month. Our DirecTCM platform's provider-centered approach allows for exponential access to consumers of supplements. In addition, consumers seeking all-natural, clinically backed supplements are likely to grow as awareness of holistic herbal supplements and wellness solutions continues to rise globally. See "— Our Industry and Our Opportunity" for details.

#### Experienced Management Team with Strong Financial and Operational Expertise
Our management team consists of executives with decades of experiences in financial and corporate management functions. Our CEO, Jackson Kwok, brings more than 27 years of leadership experience, highlighted by his expertise in strategic planning, market development, and product management at companies with revenue exceeding $350 million. Mr. Kwok's dynamic leadership and in-depth knowledge of North America's sales and marketing landscapes have consistently driven top-line revenue growth and operational excellence, positioning companies for sustained growth and diversification. Our CFO, Chiwen "Claire" Wang, brings a distinguished background in financial management and strategic leadership. Her extensive experience includes overseeing year-end audits, ensuring the accuracy and integrity of financial statements, and managing the auditing process for public companies — skills that are instrumental to guiding our financial strategy and supporting compliance with public company requirements. See "Management" in this prospectus for details.

#### Innovative Culture and R&D Capabilities
We prioritize integrating centuries-old herbal wisdom with modern clinical validation. This framework of combining "traditional knowledge + modern R&D" fuels product innovation and competitive advantage. DirecTCM data analytics, including patient feedback, usage patterns, and outcome measures, contribute to Farlong's continual enhancement of formulations and new product pipelines. See "— Our Platform: DirecTCM.com" for details. This data-driven R&D, backed by 26 years of holistic herbal supplement research, accelerates iteration cycles and helps maintain the Company's competitive edge in the health supplements market. We also collaborate with several external research institutions, such as City of Hope and the World Renew Medical Hospital to conduct high-quality research and trials. See "— Research and Development — Research Studies" for details.

#### Our Growth Strategies
We intend to develop our business and strengthen brand loyalty by implementing the following strategies:

#### Expansion Plans on DirecTCM Platform and Products
We see great potential in expanding services on our DirecTCM platform and promoting our products. We intend to explore additional market opportunities by widening product availability through major e-commerce platforms and retail partnerships, and will seek to facilitate business development and expansion with our customers. We market our products under the brands Best Doctor Formula, Dr. Herbal Well, and ACA Herb on leading e-commerce platforms, including Amazon.com. This strategic online presence aims to capture a significant share of the online supplements marketplace. We emphasize the expansion of product lines containing botanical extracts for which we have reached (or are pursuing) self-affirmed GRAS conclusions, including Ginseng Plus, LifeFlower Breviscapine, Polygonum capitatum, and InnerPure. By leveraging the power of digital marketing and e-commerce, we believe we can reach a broad audience and provide convenient access to our high-quality supplements.

#### Investment in Technology and R&D
Featuring an extensive selection of 37 herbal supplements, consisting of 16 proprietary formulations under our BioPrecision line and marketed with several brand labels (such as Best Doctor Formula, A Pure Herb, ZEN Life Herb, ACA Herb, and Dr. Herbal Well), and 21 legacy formulations of traditional single-herb or non-proprietary blends, DirecTCM leverages a data-driven knowledge library to assist healthcare professionals in identifying the most suitable supplements for overall wellness. In addition, DirecTCM provides and delivers the most up-to-date health information,

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tips on dietary supplements, and holistic plant ingredient knowledge, empowering healthcare providers to recommend supplements that further enhance patients' well-being. We intend to continue investing in DirecTCM, refining methods for supplement recommendation. Ongoing improvements will incorporate richer data sets and aggregated outcomes to optimize the recommended regimens. We also continue to investigate and conduct R&D on holistic herbal ingredients, aiming for self-affirmed GRAS conclusion and research studies, to create our signature BioPrecision formulation that addresses today's health demands, and we are actively funding ongoing studies investigating anti-cancer and anti-diabetes applications. See "— Research and Development — Research Studies" for details.

#### Plans for Growing Our Business
Leveraging on our in-depth experience in customized products and industry insights in the herbal supplements and accumulated understanding of market trends, we plan to enhance the variety of our products to better serve existing customers and attract new customers. We continue optimization on Amazon, TikTok, and other online platforms, such as Walmart.com and some third-party health sites to widen direct sales and expand multiple brand lines to address different consumer segments and price points, enabling cross-selling opportunities. Depending on regulatory pathways and local partnerships, we may explore export opportunities, especially in markets with high receptivity to holistic herbal supplement.

#### Corporate History and Structure
Farlong is a holding company incorporated on October 26, 2023 in the State of Nevada. Farlong has no substantial operations other than holding all of the outstanding share capital of its subsidiary, Longstar. Longstar was incorporated on November 22, 1999 in the State of California as Longstar International Inc. and changed its name to Longstar Healthpro, Inc. in January 2003.

In connection with this offering, we have undertaken a reorganization of our corporate structure in the following steps:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• On October 26, 2023, Farlong was formed in Nevada to serve as a holding company for Longstar.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• On December 27, 2023, Longstar, Farlong, and Longstar's then sole stockholder, Karin Mei Huang, entered into a Share-for-Share Exchange Agreement (the "<u>Share</u><u>-For</u><u>-Share</u> <u>Exchange</u>"). Pursuant to the Share-For-Share Exchange, Karin Mei Huang exchanged all 2,000,000 shares of stock of Longstar which she then held, representing 100% of the outstanding shares of stock of Longstar, for 40,000,000 shares of Farlong's common stock, which resulted in Longstar becoming a wholly-owned subsidiary of Farlong (with the one share of Farlong's common stock outstanding prior to the exchange, which was owned by Longstar, being cancelled) and Karin Mei Huang becoming the 100% stockholder of Farlong.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• On January 31, 2025, immediately following the completion of the Share-for-Share Exchange, our then sole stockholder, Karin Mei Huang, entered into a Gift Receipt Agreement, pursuant to which she transferred all 40,000,000 shares of Farlong's common stock that she owned to two family trusts, KML Family Trust and KMA Trust, for estate planning purposes.

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The following diagram illustrates our corporate structure as of the date of this prospectus and upon completion of this IPO based on a proposed number of 4,000,000 shares of common stock being offered, assuming no exercise of the underwriters' over-allotment option.

![](tflowchart_001.jpg)

____________

Notes:

(1) Represents 8,000,000 shares of our common stock held by KMA Trust as of the date of this prospectus. The Trustee of KMA Trust is Karin Mei Huang.

(2) Represents 32,000,000 shares of our common stock held by KML Family Trust as of the date of this prospectus. The trustees of KML Family Trust are Karin Mei Huang and her husband, Lipin Zeng.

For details of our principal stockholders' ownership, please refer to the beneficial ownership table in the section captioned "Principal Stockholders.

#### Our Products
Our product offerings span various categories, including nutritional supplements, herb extracts, and herbal tea, with diverse sizes and concentrations to meet varied customer needs. For the nine months ended June 30, 2025, we offered 77 SKUs of products. For the fiscal year ended September 30, 2024, we offered 80 SKUs of products, compared to 260 SKUs of products for the fiscal year ended September 30, 2023. This significant reduction reflects a strategic transformation of our product line.

Historically, our catalog included both our proprietary formulations and a variety of third-party or non-proprietary products. During the fiscal year ended September 30, 2023, we sold the following categories of herbal extract powders and dietary supplements:

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| | |
|:---|:---|
|  **Product Category** | **Description** |
|  Herbal Extract Powders | One herbal extract powder targets overall wellness, while another is formulated to support circulatory and cognitive health. Each product in this collection is naturally derived, free from synthetic additives, and carefully processed to preserve its purity and potency.<br> Herbal extracts are a subset of plant-based extracts, and as Panax notoginseng extract and Breviscapine are derived from herbs, they fall within this category. Regardless of whether the extracts are herbal or plant-based, the final form is typically a powder. |

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| | |
|:---|:---|
|  **Product Category** | **Description** |
|  Dietary supplements (under Farlong brand) | Dietary supplements based on formulations aimed at digestive health, brain health, blood pressure, heart health, joint health, and women's overall health |

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In 2024, we shifted our focus to products based predominantly on our proprietary formulations, the BioPrecision formulations, and started to sell these products in July 2024, while phasing out traditional, non-proprietary products. The BioPrecision formulations or other supplements have not been reviewed or approved by the FDA. The products fall within the dietary supplement category and are marketed only for permissible structure/function or general wellness purposes. Below is a list of our BioPrecision formulations:

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| | | |
|:---|:---|:---|
|  **No.** | **BioPrecision Formulations** | **Description\*** |
| 1 | UTFREX | Supports urinary tract function and wellness |
| 2 | GoutREX | Assists in promoting healthy uric acid balance |
| 3 | WBM REX | Targets overall prostate wellness |
| 4 | CholesREX | Helps maintain healthy cholesterol levels |
| 5 | InnerpuREX | Aids in digestive comfort and regularity |
| 6 | LiverPure REX | Encourages healthy liver function |
| 7 | Muscle REX | Helps ease muscle tension and discomfort |
| 8 | Muscle + Joint REX | Addresses both muscle and joint relief |
| 9 | IQ+Brain REX | Promotes cognitive clarity and function |
| 10 | Blood Sugar REX | Supports metabolism for balanced energy levels |
| 11 | Blood PressuREX | Encourages healthy blood pressure and circulation |
| 12 | Healthy Heart REX | Helps support cardiovascular function |
| 13 | CARDIO+FLOW | Promotes healthy blood flow and heart health |
| 14 | EYE HEALTH | Targets vision care and eye wellness |
| 15 | Calm Women | Addresses overall women's wellness needs |
| 16 | Joint-Ease | Supports joint mobility and comfort |

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____________

\* Our products are dietary supplements and have not been approved by the FDA and they are not intended to diagnose, treat, cure, or prevent any diseases.

We engage contract manufacturers to produce supplements according to our BioPrecision formulations in different sizes and concentrations to meet varied customer needs, resulting in multiple SKUs of products for each BioPrecision formulation. These supplements are made with all natural herbs, without any added vitamins or minerals, and the main ingredients in our supplements meet the self-affirmed GRAS determination standards.

Each BioPrecision formulation can generate several SKUs because we commercialize the same core blend under multiple customer-facing brands and, in some cases, in more than one package size or delivery form. For example, our Muscle REX formulation is marketed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• as "Muscle Ease" under the Dr. Herbal Well practitioner brand (60-count capsules);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• as "Muscle REX" under the ZEN LIFE HERB consumer brand (60-count capsules);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• as "Muscle REX" under the A PURE HERB Amazon-focused brand (60-count capsules);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• as "Muscle REX" for ACA HERB franchise clinics (professional 60-count capsules); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• as "Muscle REX" under the Best Doctor Formula line (professional 60-count capsules).

Similar multi-brand deployments apply to each of the other 15 BioPrecision formulations, resulting in two to seven active SKUs per formulation. The SKU count therefore reflects branding strategy and package configuration rather than differences in active-ingredient composition.

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Products based on our BioPrecision formulations include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Cancer Support Supplements: White Button Mushrooms (WBMREx)**

WBMREx, a cancer support supplement, is designed to support prostate, breast, and kidney health, strengthen the immune system including potential effects on immunomodulation, and promote overall wellness. WBMREx is composed of 70% White Button Mushroom (Agaricus bisporus) extract and 30% Notoginseng extract. WBMREx integrates the potential benefits of White Button Mushroom, which has been studied for its impact on prostate-specific antigen levels and immune function, with the anti-inflammatory properties of Notoginseng, making it a promising option for holistic wellness support. See "— Research and Development — Research Studies — Current Research Studies — White Button Mushroom" for details of the related research study.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Diabetes Management Supplements: Blood Sugar Rex (BSRex)**

BSRex, a diabetes management supplement, is formulated to help maintain healthy glucose levels and enhance insulin sensitivity and promote holistic metabolic health for individuals concerned about prediabetes, type 1 diabetes, or type 2 diabetes management. A key component in BSRex, the polygonum capitatum, is a core herbal extract historically used in holistic herbal supplement for managing blood sugar levels and improving metabolic function. See "— Research and Development — Research Studies — Current Research Studies — Polygonum Capitatum" for details of the related research study.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Inflammation Support Supplements: Muscle Ease REx (Rodgersia Sambucifolia Hemsl.)**

Muscle Ease REx, our inflammation support supplement, is formulated to aid in post-exercise muscle recovery, reduce soreness, and support overall muscle health, flexibility, and movement. See "— Research and Development — Research Studies — Current Research Studies — Rodgersia Sambucifolia Hemsl." for details of the related research study.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Digestion Support Supplements: Farlong InnerPure**

InnerPure, our detoxification and digestive health supplement, is formulated to support natural toxin elimination, promote digestive regularity, and aid in weight management. InnerPure is a combination of eight dietary ingredients used in supplements and in traditional Chinese medicine, and its ingredients have historically been used in China, Korea, Japan, India, and many other countries worldwide for a long time. See "— Research and Development — Research Studies — Past Research Studies — InnerPure" for details of the related research study.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Cardiovascular Health Supplement: Farlong Notoginseng (Ginseng Plus)**

Farlong Ginseng Plus, our cardiovascular health supplement, is formulated to support healthy cholesterol levels, promote blood pressure regulation, and enhance endothelial function. This supplement contains highly concentrated Panax notoginseng root extract, rich in bioactive components such as notoginsenoside, ginsenoside Rb1, and ginsenoside Rg1. Ginseng Plus is an extract of saponins from Panax notoginseng root, for use in human food and dietary supplements. See "— Research and Development — Research Studies — Past Research Studies — Notoginseng" for details of the related research study.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **Brain Health Support Supplements: Lifeflower Breviscapini**

Lifeflower Breviscapini is an active flavonoid component extracted from Erigeron breviscapus to be used in our cognitive health supplement. Lifeflower Breviscapini is used as a direct human food and dietary supplement ingredient intended to be used in yogurt, nutritional bars, smoothies, and dietary supplements. It contains a standardized extract of Erigeron breviscapus, rich in scutellarin, a bioactive flavonoid with neuroprotective properties. See "— Research and Development — Research Studies — Past Research Studies — Breviscapini" for details of the related research study.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• **General Health Supplements**

Our general health supplements are designed to support overall wellness using natural herbal solutions, such as those supporting eye health, gut health, and urinary tract health.

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#### Our Platform: DirecTCM.com
Our DirecTCM platform features an extensive knowledge library based on patient profiles, medical needs, and historical data, personalized supplement recommendations, and a seamless ordering and delivery system that works together to help provide efficiency and user satisfaction. As of June 30, 2025, our DirecTCM platform had approximately 30,000 pre-registered healthcare providers, of which 75 were active.

As of the date of this prospectus, through our DirecTCM platform, healthcare providers can access a comprehensive selection of 37 distinct finished-product formulations, consisting of 16 proprietary formulations under our BioPrecision line and marketed with several brand labels (such as Best Doctor Formula, A Pure Herb, ZEN Life Herb, ACA Herb, and Dr. Herbal Well) and 21 legacy formulations for traditional single herb or non-proprietary blends, which are being phased out as inventory is depleted, with no additional lots being manufactured after June 2024. See the table below for details.

---

| | | | |
|:---|:---|:---|:---|
|  **Category** | **Formulations** | **Representative Brands** | **No. of SKUS as <br>of the date of <br>this prospectus** |
|  BioPrecision proprietary formulations | 16 | Best Doctor Formula and A Pure Herb | 62 |
|  Legacy traditional/non-proprietary | 21 | FOCI Herbal | 18 |
|  **Total** | **37** |  | **80** |

---

Health professionals can have supplements delivered directly to their patients or for in-office use, enhancing healthy lifestyles for the patients. With a wide range of our supplement products and three logistic warehouses to ensure the next-day delivery, our DirecTCM platform provides dedicated practitioner support, patient assistance, various contact options including email and phone support, and an interactive chat feature for instant help.

At the core of DirecTCM's innovation is a data-driven knowledge library, designed to help healthcare professionals identify the most fitting products from an extensive selection of 37 formulations. The platform provides and delivers the most up-to-date health information, tips on dietary supplements, and holistic plant-ingredient knowledge, empowering practitioners to refine their recommendations and enhance overall patient wellness. By leveraging aggregated usage data and 26 years of sales trends, DirecTCM can refine supplement suggestions and highlight relevant educational resources and research articles, broadening healthcare providers' understanding and application of TCM supplement principles in their practices.

One of the standout features of DirecTCM is its seamless integration of the ordering and fulfillment process within the clinical setting. Healthcare providers can select and order the recommended TCM and Farlong supplements together with their patients, facilitating immediate payment and eliminating any confusion about product selection or purchase locations. Following the in-clinic order, DirecTCM's logistic operations work to see that patients receive their TCM and Farlong supplements at their doorstep within two business days or sooner. Healthcare providers across the United States can order supplements from Farlong, which are shipped directly to customers' homes. To ensure rapid and reliable delivery, on June 7, 2024, we entered into a service agreement with a third-party logistics service provider, Armstrong Logistic Inc. ("Armstrong"), to warehouse our supplements in three strategically located facilities in California, Texas, and New Jersey. According to the service agreement, Armstrong agrees to provide the logistics and transportation services as we request for service fee rates specified in the service agreement. The service agreement will continue in full force and effect until terminated by either party with at least seven days' written notice to the other party. This distribution network enables us to provide next-day delivery to most regions across the United States, ensuring our supplements reach customers as quickly as possible. Our agreement with the logistics service provider allows for flexibility and scalability, enabling us to adjust to demand fluctuations and maintain high fulfillment accuracy. Additionally, we leverage consumer data to collaborate with our logistics partner in optimizing logistics operations, enhancing delivery efficiency, and improving overall customer satisfaction.

#### Research and Development
Our R&D team brings over 26 years of experience in herbal knowledge and industry expertise. It is comprised of three individuals experienced in holistic herbal supplement pharmacology, molecular biology, herbal extraction processes, and data analytics, including Lipin Zeng, our founder and R&D Manager, who has 26 years of experience in herbal supplement formulations, with a focus on TCM-based on nutraceuticals, and Dr. Wei Xiang, who has 30 years of industry experience encompassing extraction technologies and data-driven product development in the holistic health sector. Our R&D team also work closely with external research institutions, including City of Hope for specialized projects.

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Our R&D efforts focus on two primary areas, formulation development and DirecTCM platform development.

#### Formulation Development
*Integrated Formulation Development Process*

We maintain an integrated formulation development process that connects each phase — from research and formulation development through manufacturing and distribution — to real-time insights from healthcare providers and sales data via our DirecTCM platform.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Gathering Insights*: We rely on anonymized usage trends, reorder rates, and provider feedback from DirecTCM to shape product formulation goals and address evolving consumer needs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Close Collaboration with Manufacturers*: Our research team refines formulations and provides exact specifications to cGMP-compliant contract manufacturers, ensuring product quality and consistency at scale.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Quality Control and Production*: Each production batch undergoes sample testing for quality, safety, and labeling compliance. Findings are used to promptly adjust formulations or processes, if necessary.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Real*-Time *Distribution Management*: We integrate inventory and logistics data from our third-party warehouses with DirecTCM, so providers and patients receive accurate, up-to-date product availability and delivery information.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Iterative Improvement*: The DirecTCM platform's sales metrics, alongside continuous feedback from healthcare providers, guide further product enhancements or distribution adjustments, allowing us to respond quickly and efficiently to market changes.

By synchronizing research, formulation, production, and distribution under DirecTCM's data-driven framework, we can manage product quality and responsiveness to market demands in a unified, streamlined manner.

Our formulation development efforts are led by an internal R&D team composed of scientists and specialists with domain expertise in herbal supplement formulations. While they primarily drive product refinement, they also collaborate closely with external research partners and clinical investigators, such as City of Hope. Our internal team holds regular meetings with these external experts to review trial outcomes and translate findings into actionable improvements. This coordinated approach leverages both in-house capabilities and specialized external insights to develop and continuously enhance our BioPrecision formulations.

#### Research Studies
While results to date have not shown statistically significant outcomes, our ongoing and completed research studies play a crucial role in evaluating the safety and potential health benefits of our supplements. All current and past studies are fully funded through our internal R&D budget.

<u>**<u>Voluntary, Non-FDA</u> <u>Research</u> <u>Studies for Dietary Supplements</u>**</u>

Our White Button Mushroom, Polygonum capitatum, Rodgersia Sambucifolia, and other exploratory studies are investigator-initiated, dietary supplement studies conducted outside the FDA's IND framework.

*Purpose*. These studies are designed to generate data on tolerability, dosage, and structure/function outcomes (such as to support healthy glucose metabolism), not to demonstrate disease treatment, cure, mitigation, or prevention.

*Regulatory pathway.* Because our products are marketed as dietary supplements, neither an IND nor FDA pre-market drug approval is required or being sought. We do, however, comply with:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• 21 C.F.R. Part 50 (Informed Consent) and Part 56 (Institutional Review Board ("IRB") approval);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• applicable Good Clinical Practice guidelines; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• any institutional or state-law human-research requirements.

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*Marketing prerequisites.* Before commercial launch, we must ensure:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• our products' ingredients are either (i) lawful dietary ingredients under Section 201(ff) of the FDCA or (ii) the subject of a New Dietary Ingredient notification submitted to the FDA at least 75 days before marketing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• labeling and advertising with permissible structure or function claims and the required FDCA §403(r)(6) disclaimer; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• manufacturing is performed in compliance with FDA dietary supplement cGMPs (21 C.F.R. Part 111).

No FDA evaluation of efficacy or safety has been done for these trials. The FDA does not review or approve these trials, nor does it pre-approve the finished supplements. As a common practice in our industry, we self-affirm that each ingredient is GRAS for its intended use, based on the published research reports issued by qualified experts.

<u>**<u>Current</u> <u>Research Studies</u>**</u>

We are currently sponsoring three preclinical research studies at City of Hope, a California non-profit public benefit corporation, to evaluate the potential health benefits of certain botanical ingredients used in our dietary supplements. These studies are being conducted under research agreements dated October 7, 2024, and are in various early stages. While the full preclinical research study protocols have not yet been finalized, preliminary preparation activities are underway pursuant to initial research plans and draft protocols. Each research study is funded entirely through our internal R&D budget:

*<u>*<u>White Button Mushroom</u>*</u>*

On October 7, 2024, we entered into a research agreement with City of Hope. Under the research agreement, Dr. Shiuan Chen's laboratory at City of Hope conducts a research study on White Button Mushroom extract samples provided by us through in vitro cell assays and in vivo animal assays. City of Hope is currently verifying that our dry powder lot is consistent with the material used in its research setting; no human clinical trials are being conducted under such research agreement. Once City of Hope is satisfied with the results of their internal testing, they will be able to proceed with preclinical trials with cells and animals.

Under the research agreement, we will make funding contributions of a total amount of $137,750 to City of Hope. Dr. Shiuan Chen's laboratory at City of Hope will perform the research on the active components in White Button Mushroom for in vitro cell assays and in vivo animal assays of anti-cancer activity. All reports, findings, data and supporting documentation, in whatever form that are prepared or generated solely by City of Hope pursuant to the research agreement and that do not constitute Subject Inventions (as defined in the research agreement) will be the sole property of COH, while we hold a right of first negotiation to seek a license to certain inventions, if any. The agreement has a term from October 7, 2024 to October 7, 2027. Either City of Hope or we may terminate the agreement with notice if the other party commits a material breach not remedied within 30 days, or faces financial insolvency, bankruptcy, or similar debtor relief actions.

*<u>*<u>Polygonum Capitatum</u>*</u>*

On October 7, 2024, we entered a research agreement with City of Hope to conduct a preclinical research study regarding polygonum capitatum through in vitro cell assays and in vivo animal assays. No human clinical trials are being conducted under such research agreement. The botanical materials are being extracted and concentrated into a cGMP-compliant powder intended solely for laboratory research use. Work is limited to in vitro assays of bioactive fractions, material qualification, and related method development; initial activities for Polygonum Capitatum will focus on these in vitro evaluations. A start date for the laboratory phase has not yet been established.

Under the research agreement, we will make funding contributions of a total amount of $465,000 to City of Hope. City of Hope will perform the research on the active components in polygonum capitatum through in vitro cell assays and in vivo animal assays. All reports, findings, data and supporting documentation, in whatever form that are prepared or generated solely by City of Hope pursuant to the research agreement and that do not constitute Subject Inventions (as defined in the research agreement) will be the sole property of COH, while we hold a right

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of first negotiation to seek a license to certain inventions, if any. The agreement has a term from October 7, 2024 to December 31, 2028. Either City of Hope or we may terminate the agreement with notice if the other party commits a material breach not remedied within 30 days, or faces financial insolvency, bankruptcy, or similar debtor relief actions.

*<u>*<u>Rodgersia Sambucifolia Hemsl.</u>*</u>*

On October 7, 2024, we entered a research agreement with City of Hope to conduct a research study regarding Rodgersia Sambucifolia Hemsl through in vitro cell assays and in vivo animal assays. No human clinical trials are being conducted under such research agreement. The botanical materials are being extracted and concentrated into a cGMP-compliant powder intended solely for laboratory research use. Work is limited to in vitro assays of bioactive fractions, material qualification, and related method development; initial activities for *Rodgersia sambucifolia* Hemsl. will focus on these in vitro evaluations. A start date for the laboratory phase has not yet been established.

Under the research agreement, we will make funding contributions of a total amount of $465,000 to City of Hope. City of Hope will perform the research on the Rodgersia Sambucifolia Hemsl through in vitro cell assays and in vivo animal assays. All reports, findings, data and supporting documentation, in whatever form that are prepared or generated solely by City of Hope pursuant to the research agreement and that do not constitute Subject Inventions (as defined in the research agreement) will be the sole property of COH, while we hold a right of first negotiation to seek a license to certain inventions, if any. The agreement has a term from October 7, 2024 to December 31, 2028. Either City of Hope or we may terminate the agreement with notice if the other party commits a material breach not remedied within 30 days, or faces financial insolvency, bankruptcy, or similar debtor relief actions.

With respect to our research studies conducted in the United States, while preliminary preparation activities, such as raw material refinement, are underway pursuant to initial research plans and draft protocols, the full research study protocols, including the primary and secondary endpoints, and the objective results of such research studies, including whether the trials meet their primary and secondary endpoints, have not yet been finalized or made available.

<u>**<u>Past</u> <u>Research Studies</u>**</u>

Completed research studies include studies on Notoginseng, InnerPure, and Breviscapine, which have shown beneficial effects on cardiovascular health, digestive support, and neuroprotection, respectively. The results of these studies have been published on EurekaSelect, a platform operated by Bentham Science Publishers, enhancing the credibility and scientific foundation of these products.

*Statistical powering and p-values*. Each of the three completed studies described below (Notoginseng, InnerPure, and Breviscapine) was designed as an exploratory structure/function dietary-supplement study. As such, the investigators did not conduct any prospective power calculations to ensure a predetermined level of statistical power (for instance, 80% at α = 0.05) for any primary or secondary endpoint. Except as noted below, no p-values were generated or reported for treatment-versus-placebo comparisons. The only p-values contained in the final study reports relate to baseline demographic comparisons among the randomized groups and were p = 0.04 for the overall Breviscapine trial population and p = 0.03 for the overall InnerPure trial population. The Notoginseng study report did not include any p-values in its baseline, safety, or outcome tables. Accordingly, all numerical results presented below (for instance, mean changes in LDL-C, cognitive-test scores, or body weight) should be interpreted as descriptive and hypothesis-generating, rather than confirmatory of statistically significant efficacy.

*<u>*<u>Notoginseng</u>*</u>*

A clinical trial evaluating the effects of Farlong Notoginseng on cholesterol and blood pressure was conducted by Marilyn Barrett, Ph.D. from Pharmacogosy Consulting, Inc. for us. The study was initiated in July 2016, and completed in June 2019. The research team conducted a randomized, placebo-controlled, double-blind study to assess the effects of this highly concentrated pharmaceutical grade notoginseng root extract on adults with elevated LDL-C and pre-hypertension. The results showed that Farlong Notoginseng was well-tolerated with no serious adverse events reported, and it observed improvements in exploratory endpoints in improving cardiovascular health markers.

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The clinical trial titled "The Effect of Farlong NotoGinseng (Ginseng Plus) on Cholesterol and Blood Pressure" was conducted as a randomized, placebo-controlled, double-blind, parallel study aimed at evaluating the effects of Farlong NotoGinseng on cholesterol levels and blood pressure in human participants. Below is a brief description of the trial protocol and results:

Clinical Trial Protocol:

Jurisdiction: Conducted under the oversight of Health Canada.

Number of Participants: The trial initially enrolled 95 participants.

Study Design: It was an interventional Phase 2 study with two arms, the experimental group receiving Farlong NotoGinseng and a placebo group. Participants followed a 4-week therapeutic lifestyle change diet followed by a 12-week supplementation period.

Masking and Allocation: The study used a double-blind, randomized design.

Primary Purpose: Supportive care for people with elevated LDL-C and blood pressure.

Primary Endpoint: The primary outcome measure was the difference in serum LDL-C from baseline to week 12 between the treatment and placebo groups.

Secondary Endpoints: Included differences in serum LDL-C at week 8, blood pressure at weeks 8 and 12, triglycerides at weeks 8 and 12, HDL-C at weeks 8 and 12, total cholesterol at weeks 8 and 12, and endothelial vasodilation at weeks 8 and 12.

Results:

Primary Endpoint Outcome: The mean change in serum LDL-C from baseline to week 12 was slightly greater in the placebo group (-0.12) compared to the treatment group (-0.07).

Secondary Endpoints Outcome: The results showed minimal changes across several secondary measures, often indistinguishable between treatment and placebo groups.

Serious Adverse Events: There were no serious adverse events reported. However, other adverse events were recorded, some including gastrointestinal disorders and fatigue. These were similar in both groups, with frequencies above 1%.

Conclusions: The trial did not show significant differences between treatment with Farlong NotoGinseng and placebo groups in the primary and secondary outcomes.

In summary, the clinical trial was completed in line with its protocol, overseeing jurisdiction in Canada. The results indicated no significant advantage of the supplement over placebo in reducing cholesterol or blood pressure within the trial duration.

*<u>*<u>InnerPure</u>*</u>*

In 2022, a clinical trial evaluating the safety and effectiveness of InnerPure as a natural herbal supplement for toxin release and digestive health was completed by M. Montgomery, Ph.D. and E. Masters, M.D. as commissioned by us. The research team conducted a study to assess the effects of this all-natural, vegan, non-GMO herbal formulation on 125 adults over a 30-day period. The results showed that InnerPure was well-tolerated with no negative impacts on any organs or systems measured, and no interactions, sensitivities, or side effects were observed or reported throughout the study period. Subjects taking InnerPure experienced significant improvements in constipation relief, with 100% of participants reporting healthy improvements in daily bowel movements by the conclusion of the study. Subjects taking InnerPure experienced an average weight reduction of four to five pounds, and 100% of participants reported improved digestive regularity.

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Clinical Trial Protocol Overview for InnerPure Study

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Number of Participants:

The clinical trial was conducted with 125 subjects, comprising 62 males and 63 females. Subjects were divided into four groups: three groups taking varying doses of InnerPure (one capsule twice daily, two capsules twice daily, and three capsules twice daily) and a placebo group with 25 subjects.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Study Design:

The trial was a double-blind, placebo-controlled study conducted over 30 days.

All participants were between the ages of 18 and 70.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Primary and Secondary Endpoints:

Primary Endpoint: To evaluate the safety and effectiveness of InnerPure in facilitating weight loss and improving bowel regularity without negative effects on body organs or systems.

Secondary Endpoints: Assess changes in blood test markers to ensure no adverse effects, including liver enzymes (AST, ALT, and APL), urine parameters such as color and pH, and complete blood counts (WBC, RBC, and PLT).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Adverse Events:

No serious adverse events were reported during the study. All subjects tolerated InnerPure well, and there were no reported interactions, sensitivities, or side effects.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Objective Results:

All subjects on InnerPure reported improved bowel movements by Day 30.

Participants in the InnerPure groups saw an average weight loss of 4-5 pounds.

No negative impacts on liver function or other organ systems were observed through blood and urine tests.

Blood markers remained within normal ranges.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. Jurisdiction:

*Jurisdiction and regulatory compliance*. The final study report provided by the principal investigators does not specify the physical location(s) of the clinical site(s). Notwithstanding the absence of site addresses, the investigators expressly certified in the report that (i) all subjects gave written informed consent; (ii) the study was conducted using a double-blind, randomized, placebo-controlled design; (iii) the study product was manufactured in an FDA dietary-supplement cGMP — certified facility and tested by an independent, third-party laboratory; and (iv) the trial adhered to Good Clinical Practice guidelines. Based on these certifications and our contractual requirements that the investigators comply with 21 C.F.R. Parts 50 and 56 and all applicable human-research laws, we believe the study met the regulatory and ethical standards customarily applied to exploratory dietary-supplement trials in the United States and comparable jurisdictions.

In conclusion, the study met its primary and secondary endpoints by demonstrating that InnerPure can promote weight loss and improve bowel regularity without adverse health effects. Further studies were recommended for more extended periods to assess long-term benefits.

*<u>*<u>Breviscapine</u>*</u>*

In 2022, a clinical trial evaluating the efficacy of Lifeflower Breviscapini as a supplement for cognitive function enhancement was completed by N. Harris Psy.D. and J. Reinhart DO as commissioned by us. The research team conducted a study involving 160 subjects over 90 days to assess the effects of this standardized Erigeron Breviscapus extract (95% Scutellarin) on cognitive performance in adults. The results showed that Lifeflower Breviscapini was well-tolerated with no negative impacts on any measured organs or systems, and no side effects or sensitivities were reported throughout the study period. Subjects taking Lifeflower Breviscapini demonstrated statistically significant

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improvements in cognitive function across multiple validated assessment tools. The MemTrax test scores improved from 78%-79% at baseline to 80%-84% after 90 days of supplementation (with higher doses showing greater improvements), moving participants from the "needs improvement" category into the "normal" range.

Clinical Trial Protocol Summary for Lifeflower Breviscapini

Objective:

The primary objective of the clinical trial was to evaluate the effects of Lifeflower Breviscapini on improving cognitive function, including long and short-term memory, concentration, and clarity of thinking in healthy individuals over a 90-day period.

Participants:

Total Participants: 160 subjects

Age Range: 18 to 70 years

Gender Ratio: 3 males to 1 female (107 males, 53 females)

Study Design:

This was a double-blind, randomized, placebo-controlled, parallel-group study.

Participants were divided into four groups:

Group 1: Placebo group (40 subjects taking rice powder capsules);

Group 2: 100mg of Lifeflower Breviscapini, twice daily (40 subjects);

Group 3: 200mg of Lifeflower Breviscapini, twice daily (40 subjects); and

Group 4: 400mg of Lifeflower Breviscapini, twice daily (40 subjects).

Endpoints:

Primary Endpoint: Improvement in cognitive function measured by Mem Trax, MMSE (Mini-Mental State Examination), and MoCA (Montreal Cognitive Assessment).

Secondary Endpoints: Blood biomarkers for safety evaluation, including RBC, WBC, PLT, AST, ALT, ALP, GGT, creatinine, HbA1c, sodium, potassium, and calcium levels.

Procedures:

Participants were assessed at Day 0, Day 30, Day 60, and Day 90.

Biomarkers in the blood and cognitive tests were used to measure safety and effectiveness.

Compliance was checked via bi-weekly phone calls, and subjects maintained current lifestyle habits throughout the study.

Results:

All cognitive test scores showed improvement across groups taking the active product.

Group 2, 3, and 4 exhibited significant improvements in Mem Trax, MMSE, and MoCA scores from Day 1 to Day 90.

Biomarker results indicated no adverse impact on participants' health across any groups.

No serious adverse events or side effects were reported.

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Jurisdiction:

*Jurisdiction and regulatory compliance*. The final study report provided by the principal investigators does not specify the physical location(s) of the clinical site(s). Notwithstanding the absence of site addresses, the investigators expressly certified in the report that (i) all subjects gave written informed consent; (ii) the study was conducted using a double-blind, randomized, placebo-controlled design; (iii) the study product was manufactured in an FDA dietary-supplement cGMP — certified facility and tested by an independent, third-party laboratory; and (iv) the trial adhered to Good Clinical Practice guidelines. Based on these certifications and our contractual requirements that the investigators comply with 21 C.F.R. Parts 50 and 56 and all applicable human-research laws, we believe the study met the regulatory and ethical standards customarily applied to exploratory dietary-supplement trials in the United States and comparable jurisdictions.

Conclusion:

The study suggested potential positive impacts on HbA1c levels, warranting further long-term studies. The trial met its primary and secondary endpoints, indicating potential benefits in mental health and safety over the trial period.

#### DirecTCM Platform Development
We have undertaken a series of in-house research and development initiatives to improve the DirecTCM platform:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Data Ingestion and Integration*: We have established pipelines to aggregate anonymized usage data (for instance, dosage patterns and adherence rates) alongside decades of sales records. This initiative requires custom software architecture and rigorous testing to ensure compatibility, security, and scalability.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Logistics and Inventory Integration*: We integrate DirecTCM with our third-party logistics partner's system, creating a real-time data exchange of shipping times and stock levels. The R&D effort covered application programming interface development, data mapping, and performance optimization to ensure smooth, continuous updates.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *User Interface & Experience Upgrades*: Based on feedback from healthcare professionals, we improve the DirecTCM dashboard for ease of navigation and more concise presentation of supplement information. Ongoing R&D investments focus on refining interface elements, load times, and search functionality.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Knowledge Library Expansion*: We curate a more robust "knowledge library" within the platform, compiling verified references on herbal supplements and historical outcomes. This R&D project requires additional database structuring and content validation to ensure healthcare providers can access the latest, clinically relevant materials.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Security and Compliance Reviews*: We periodically conduct internal reviews of data handling protocols, ensuring anonymized usage data remains private and adheres to relevant regulatory or data-protection standards.

By implementing these technology-focused R&D initiatives, our DirecTCM platform can more effectively collect, analyze, and present information that benefits both healthcare providers and the Company's broader strategy, all while maintaining a secure and scalable infrastructure. This ongoing effort ensures DirecTCM remains responsive to user needs, continuously incorporating new modules and updates to improve performance, reliability, and utility for clinical practice.

#### Manufacturing Process
Rather than manufacturing our products in-house, we develop product formulations and engage specialized cGMP-compliant contract manufacturers to produce our proprietary supplements according to our BioPrecision formulations, which supplements we then market and distribute. We typically enter into purchase agreements or purchase orders with the manufacturers with a fixed period to engage them to produce our proprietary supplements. According to the purchase agreements or purchase orders, we provide our formulations and specifications requirements to the contract manufacturers. These certified cGMP facilities handle actual supplement production, encapsulation, blending, and packaging. They also ensure compliance with FDA standards or other local regulatory requirements, and maintain consistent batch quality, and we enforce strict specifications and quality checks, often integrating our own R&D team for final product reviews. During the nine months ended June 30, 2025 and the fiscal years ended September 30, 2024 and September 30, 2023, we engaged two contract manufacturers for each period.

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#### Distribution Channels
During the fiscal year ended September 30, 2023, we sold our products primarily through healthcare providers and holistic herbal specialty stores, with phone and online sales conducted via our own website and minimal sales on Amazon.com.

Starting from the fiscal year ended September 30, 2024, we have adopted diverse distribution channels to sell our products to our customers through online and offline distribution initiatives. By diversifying our product lines and distribution channels, we aim to capture a wide audience, increase market penetration, and boost overall sales revenue. As of the date of this prospectus, our distribution channels consist of (i) our DirecTCM platform; (ii) online stores through our official website and various e-commerce websites, such as Amazon.com and Walmart.com; and (iii) B2B wholesale in the clinics or medicine centers, and OEM specialist sales lines, such as the franchise centers.

#### Our Brands
We have strategically designed our products to maximize sales revenue through various brands and distribution channels:

**"Best Doctor Formula" and "Dr. Herbal Well":** These brands are designed for healthcare professionals, such as physicians, integrative health providers, and nutritionists to prescribe and sell to their patients through our DirecTCM platform or health providers' in-office channels, ensuring targeted distribution. These brands cater to clinics and integrative medicine practices, where efficacy and evidence-based formulations are paramount.

**"ACA Herb":** Our OEM brand "ACA Herb" is specifically developed for the Acupuncture Corporation of America ("ACA") Acupuncture and Wellness Center franchise stores. ACA focuses on high-quality acupuncture and formulation-based treatments across North America, making ACA Herb a natural extension for clinic-dispensed herbal supplements.

**"ZENLife Herb" and "A Pure Herb":** These brands are designed for our OEM white-label customers and are optimized for ecommerce platforms such as Amazon. We entered into manufacture and sale agreements with these two OEM brands respectively. The optimization includes competitive pricing strategies tailored to online marketplaces, label designs that meet ecommerce platform requirements, and packaging optimized for efficient shipping and handling. These cooperations help ensure the products are ready for seamless integration into ecommerce channels and provide a high-quality experience for online consumers.

#### Logistics and supply chain
To ensure rapid and reliable delivery, we use three strategically located logistics warehouses in California, Texas, and New Jersey operated by our logistics service provider Armstrong to geographically cover the west coast, the Midwest, and the east coast markets. This distribution network enables us to provide next-day delivery to most regions across the United States, ensuring our supplements reach patients as quickly as possible. Our custom logistics system is designed for flexibility and scalability, allowing us to adjust to demand fluctuations and maintain high fulfillment accuracy. In addition, we leverage consumer data to continuously optimize our logistics operations, enhance delivery efficiency, and improve overall customer satisfaction.

#### Sales and Marketing
Farlong is adopting a multifaceted sales strategy that emphasizes scalability and differentiation across distribution channels. This approach is designed to optimize market penetration and revenue growth through targeted online and offline sales initiatives, alongside strategic international expansion. Additionally, our DirecTCM platform is being enhanced with multilingual support and localization features tailored for Asian and European markets. We also have a sales and marketing team to support high-volume clinics or distributors with training, promotional materials, and ordering assistance.

We market our supplements products under the brands Dr. Herbal Well, Best Doctor Formula, and various OEM lines on our DirecTCM platform and some leading e-commerce platforms, such as Amazon.com and Walmart.com. This strategic online presence aims to capture a significant share of the digital marketplace.

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#### Our Customers
As the date of this prospectus, our customers include (i) healthcare providers on our DirecTCM platform or through wholesale B2B channels, (ii) end-consumers purchasing online through e-commerce platforms like Amazon and TikTok, and (iii) some OEM or white-label partners who rebrand our supplements. We typically enter into formal sales contracts or standard purchase orders with our healthcare providers or clinics customers, integrated with the DirecTCM platform for streamlined reordering. The standard sale contract specifies the ordering and delivery details, and includes a warranty and liability term, and a general indemnification term. We also enter into tailored manufacturing sales contracts with our OEM partnership customers, which contracts include terms regarding volume commitments, labeling or packaging specifications, and negotiated pricing structures. Under the manufacturing sales contract, we agree to manufacture the supplements in accordance with the quality standards and specifications mutually agreed upon by both parties, and the OEM partnership customer shall be responsible for the promotion, marketing, and sale of the supplements on the e-commerce website or other channels.

For the nine months ended June 30, 2025 and 2024, and the fiscal years ended September 30, 2024 and 2023, we had 153, 191, 199, and 475 customers, respectively, principally distributors, healthcare providers, and e-commerce retailers. The number of customers includes e-commerce platforms, Amazon and TikTok, with each platform counted as a single account for analysis purposes. Our DirecTCM platform was officially launched in May 2025 and it had 75 active healthcare providers as of June 30, 2025. For the nine months ended June 30, 2025, ZenLife accounted for 27% of our total revenue. For the nine months ended June 30, 2024, Dr. ChunHua Cui accounted for 20% of our total revenue. For the fiscal year ended September 30, 2024, two customers, namely Zenlife and Dr. Chunhua Cui, accounted for 25% and 12% of our total revenue, respectively. For the fiscal year ended September 30, 2023, no customer accounted for 10% or more of the Company's total revenue.

#### Our Vendors
We source herb extracts and ingredients from herbal extract companies specializing in holistic herbal and botanicals and other nutraceutical components. We generally enter into purchase orders with these vendors, which lay out the general terms of our relationship, such as order of goods, delivery and acceptance, processing of returns, and terms and conditions of payments, among other things.

We rely on specialized cGMP-compliant contract manufacturers to produce our proprietary supplements. We also partner with a third-party logistics service provider for warehousing and next-day fulfillment. See "— Manufacturing Process" and "— Properties" for our arrangements with contract manufacturers and the third-party logistics service provider.

For the nine months ended June 30, 2025, our four largest vendors, Kunming Aoqun, TCM Product Inc, Zenlife, and Lonza Greenwood LLC accounted for 49%, 20%, 17%, and 11% of our total purchases, respectively. For the nine months ended June 30, 2024, our two largest vendors, Kunming Aoqun and TCM Product Inc, accounted for 79% and 20% of our total purchases, respectively. For the fiscal year ended September 30, 2024, two vendors, Kunming Aoqun and TCM Product Inc, accounted for 83% and 11% of the Company's total purchases, respectively. For the fiscal year ended September 30, 2023, three vendors, Kunming Pinren Commercial and Trade Co., Lonza Greenwood LLC, and TCM Product Inc, accounted for 30%, 20%, and 11% of the Company's total purchases, respectively.

#### Our Industry and Opportunity

#### Global Market for Dietary Supplement
Rising prevalence of chronic disorders, including obesity, diabetes, heart disease, and cancer, and the busy lifestyles and resultant changes in dietary patterns of consumers are among the key factors driving consumption of dietary supplements worldwide. Manufacturers are continuously introducing novel products and formulations targeting specific consumer needs and preferences, such as weight management, sports nutrition, and brain health, among others. Consumers are increasingly made aware of such products and their benefits through effective marketing campaigns, influencer endorsements, and social commerce.

According to a report by Future Market Insights in 2024, the global dietary supplement market was valued at $74.3 billion in 2024 and is estimated to increase to $170.1 billion by 2034 at a compounded annual growth rate ("CAGR") of 9.5%. Growing consumer confidence has propelled market growth in recent years, mainly driven by the effective guidelines and standards established by regulatory agencies globally, with varying degrees of stringency

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country to country. The industry has been witnessing increasing demand for plant-based, natural, and clean-label products, primarily driven by consumer preferences for perceived healthier and more sustainable options. Manufacturers are expected to focus on developing products with natural ingredients, minimal processing, and transparent labeling.

#### Holistic Herbal Supplement Market
Due to the increasing demand for herbal treatments, several pharmaceutical companies are undertaking studies on innovative herbal supplements. Herbal supplements with immune-boosting components are gaining more traction nowadays. Holistic herbal supplements are in a high demand due to their ability to support mental well-being and general wellness. The growing popularity of clean-label and organic herbal supplements is also evolving industry participants' market orientation.

According to the Business Research Insights report in 2024, the size of the global herbal supplement market was $216 billion in 2022. As the appeal of natural or plant-based supplements has increased substantially recently, the overall market size is expected to grow to $421 billion by 2032, reflecting a CAGR of 6.87% during the period from 2022 to 2032.

#### The Market Trends in the U.S.
The total herbal supplement industry in the United States is being boosted by the increasing incidence of sedentary lifestyles, increased consumption of healthy meals, and more awareness regarding health care. An increased understanding of eating healthy has resulted in an increase in the occurrence of medical conditions. In the United States, people are becoming increasingly aware of their food consumption and the advantages of herbal supplements which is encouraging product variation. So, there are a variety of different herbal supplements available in the market today.

According to the Future Market Insights, the United States is the leading herbal supplement supplier in North America and is expected to grow further with an estimated CAGR of 7.2% from 2024 to 2034. Demand for herbal supplements in the United States has been driven by the rise in female buyers of natural estrogen supplements.

#### Intellectual Property
We consider our intellectual property rights to be crucial to our business. We protect these rights through trademarks, trade secrets, intellectual property assignment agreements, confidentiality procedures, non-disclosure agreements, and employee non-disclosure and invention assignment agreements. Additionally, we rely on trade secrets to protect aspects of our business, including the sourcing and manufacturing methods for our nutritional supplements, our multi-omics database, and our data algorithms. While these legal and contractual protections are important, we believe that the skills and ingenuity of our employees and the functionality and frequent enhancements to our solutions play a larger role in our success.

As of the date of this prospectus, we hold 13 active registered trademarks in the United States, covering product names, taglines, and various product marks.

#### Patents
We historically held two U.S. process patents that covered specific extraction methods used in certain of our legacy raw-material lines:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Patent No.** | **Title** | **Principal Products <br>Historically Supported** | **Original <br>Expiration <br>Date** | **Current <br>Status** |
| 6084080 | *"Breviscapinum and Extracting Process Thereof From Erigeron breviscapus"* | Lifeflower Breviscapini flavonoid concentrate | July 4, 2020 | Expired |
| 6500468 | *"Panax Notoginsenoside Composition"* | Ginseng Plus (Panax notoginseng saponin concentrate) | December 31, 2022 | Expired |

---

Both patents have expired and are no longer enforceable. Although the underlying extraction know-how remains part of our proprietary production protocols, we no longer rely on statutory patent protection for these methods.

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#### Ownership of Product Rights
We own outright all intellectual-property rights (formulations, trade secrets, trademarks, and data) in each of our current and pipeline BioPrecision formulations. We do not in-license any active products or product candidates, and we are not a party to any material license or royalty agreements covering the manufacture, use, or sale of our products.

Our industry is characterized by numerous patents and frequent claims and litigation over alleged patent infringement or other intellectual property violations. We anticipate that competitors will develop products similar to ours, potentially infringing our intellectual property rights. Competitors or third parties may claim that our solutions infringe their intellectual property rights, and some companies in our industry have extensive patent portfolios. Third parties may assert claims of infringement, misappropriation, and other intellectual property violations against us, our customers, or partners, whom we may be obligated to indemnify. See "Risk Factors — Risks and uncertainties related to legal, regulatory, and compliance — Third parties may claim that we infringe their proprietary intellectual property rights, which could cause us to incur significant legal expenses and prevent us from promoting our services."

#### Sustainability
We prioritize the origins of our ingredients, partnering only with suppliers who emphasize quality, science, and responsibility. Protecting the environment and its resources is integral to our quality standards. We take pride in being stewards of the botanical ingredients we use. If we learn that a botanical ingredient is becoming endangered or over-sourced, we discontinue its use in our products.

#### Competition
Our goal is to establish a unique position in the health supplement market by developing personalized natural herbal supplements informed by scientific research practices. Our approach combines elements from direct-to-consumer subscription models, digital health services, personalized wellness products, and data-driven health solutions, aiming to provide a comprehensive wellness experience.

Our competitors vary across different markets: in the nutritional supplement market, we compete with Throne HealthTech, and Nestle Health Science and Metagenics; and in supplement online ordering and delivering, with companies like Fullscript. However, we believe no competitor offers a similarly comprehensive, vertically integrated platform that combines product quality with personalized wellness solutions for consumers, health professionals, and corporations.

In our experience, key competitive factors in our market include product quality, customer experience, brand awareness and loyalty, reliability, and trust. We differentiate ourselves through our relentless pursuit of science-based, personalized wellness solutions.

Some of our current competitors have, and potential competitors may have, longer operating histories, larger or more efficient fulfillment infrastructures, greater technical capabilities, significantly greater financial, marketing, and other resources, and larger customer bases than we do. In addition, business combinations and consolidation in and across the industries in which we compete could further increase the competition we face and result in competitors with significantly greater resources and customer bases than us. Further, some of our other current or potential competitors may be smaller, less regulated, and have a greater ability to reposition their product offerings than companies that, like us, operate at a larger scale. These factors may allow our competitors to derive greater sales and profits from their existing customer base, acquire members and customers at lower costs, respond more quickly than we can to changes in consumer demand and tastes, or otherwise compete with us effectively, which may adversely affect our business, financial condition, and operating results. These competitors may engage in more extensive R&D efforts, undertake more far-reaching marketing campaigns, and adopt more aggressive pricing policies, which may allow them to build larger customer bases or generate additional sales more effectively than we do.

#### Employees
As of the date of this prospectus, Farlong and Longstar have 15 full-time employees based in the United States, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• three in sales and marketing;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• three in customer service and shipping;

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• five in operation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• two in medical, research, and development; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• two in general and administrative functions.

We typically enter into employment contracts with our full-time employees, and our employee handbook includes non-disclosure terms and confidentiality responsibility terms. We anticipate establishing a compensation program designed to align the compensation of our employees with performance and to provide the proper incentives to attract, retain, and motivate employees to achieve superior results in the future. The structure of our anticipated compensation program will balance incentives earnings for both short-term and long-term performance such as incentive bonuses. The Company also intends to develop a culture of inclusion and diversity and places a high value on diversity and inclusion. Our future success will depend partially on our ability to attract, retain, and motivate qualified personnel. We are not a party to any collective bargaining agreements and have not experienced any strikes or work stoppages. We consider our relations with our employees to be satisfactory.

#### Properties
In January 2024, we entered into a three-year lease agreement for our office space with approximately 2,800 square feet at 18008 Sky Park Circle, Suite 100, Irvine, California 92614. The lease has a term from January 1, 2024 through December 31, 2026. We paid a deposit of $6,511.23 in connection with the entry into the lease, and pay $6,020 per month as base rent during the term starting January 1, 2024, and a 11.0% share of operating expense increase, which occurs in the event that size of the premises and/or the project are modified during the term of the lease. We have a right to renew the lease within 90 days before its expiration. This location is used for administrative functions, R&D, medical affairs, engineering, quality management, laboratory testing, brand marketing, inside sales, customer service, finance, legal, and human resources.

In August 2023, we entered into a lease agreement with approximately 6,500 square feet of warehouse space at 4010 Valley Blvd., Suite 101, Walnut, California 91789 from Longstar Healthpro Manufacturing Inc. The lease had a term from September 1, 2023 through August 31, 2024, and the lease has been extended to August 31, 2028. Longstar paid a deposit of $19,500 in connection with the entry into the lease and is required to pay $13,000 per month during the term with annual 5% increases starting September 1, 2025. There is no option to renew the lease. This location accommodates manufacturing, production, R&D, medical affairs, engineering, quality management, laboratory testing, brand marketing, inside sales, customer service, finance, legal, human resources, warehousing, materials management, procurement, and safety functions.

We also have an agreement with Armstrong, a third-party logistics company, to use its fulfillment warehouses located in:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Walnut, California, which services the West Coast;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Pasadena, Texas, which services the Midwest; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Newark, New Jersey, which services the East Coast.

We believe these facilities are sufficient to meet our current needs and provide scalability to accommodate future growth. As we do not own any real property, this agreement allows us to leverage strategically located infrastructure without the need for direct ownership or management of warehouse facilities.

#### Insurance
We maintain workers compensation and employers' liability insurance for our directors, senior management, and full-time employees. In addition, we maintain auto liability insurance and commercial insurance for self-operated vehicles. We also maintain cargo insurance and warehouse insurance for the warehouses operated and managed by us. We do not maintain directors and officers liability insurance, or general third-party liability insurance. Our management evaluates the adequacy of our insurance coverage from time to time and purchases additional insurance policies as needed. We believe the current insurance coverage we maintain is in line with the industry.

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#### Seasonality
We experience seasonality in our business, mainly correlating to the seasonality patterns associated with the e-commerce industries in the U.S. With our financial year ending on September 30, we typically record a relatively higher revenue in the first and fourth quarters, primarily due to holiday seasons and cold weather. We may experience capacity and resource shortages in our warehousing and order fulfilment services during the period such seasonal surge occurs in our business. As a result, our financial condition and results of operations for future periods may continue to fluctuate, and the trading price of our common stock may fluctuate from time to time, due to seasonality.

#### Legal Proceedings
From time to time, we may become a party to various legal or administrative proceedings arising in the ordinary course of our business, including actions with respect to intellectual property infringement, violation of third-party licenses or other rights, breach of contract, and labor and employment claims. We are currently not a party to, and we are not aware of any threat of, any legal or administrative proceeding that, in the opinion of our management, is likely to have any material and adverse effect on our business, financial condition, cash flow, or results of operations.

#### Recent Development
In June 2025, we launched a pilot VIP membership program targeting healthcare provider, under which members are charged a non-refundable membership fee of $99, generating subscription revenue to our Company. Benefits include a one-time in-office sample kit and monthly educational emails throughout the 12-month term. Subscription revenue is recognized ratably over the duration of the membership. The program is administered through our DirecTCM platform, which handles onboarding, content delivery, and in-platform ordering tools.As of June 30, 2025, we had approximately 40 members in the VIP membership program. During the nine months ended June 30, 2025, we generated subscription revenue of $376, which was immaterial.

#### Government Regulations

#### Summary
We are subject to related laws, rules, and regulations, which could affect our operations, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The FDA. The FDA administers the FFDCA and other relevant laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The FTC. The FTC oversees advertising and marketing practices.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Office for Civil Rights (OFCR). The OFCR of the HHS administers the privacy aspects of the HIPAA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• State Regulatory Bodies. State regulatory bodies enforce local regulations and standards, including medicine and fee splitting laws.

#### Dietary Supplements and FDA Regulation
The FDA regulates dietary supplements under a different set of regulations than those covering "conventional" foods and drug products. The Company's dietary supplements are regulated by the FDA, and subject to the DSHEA, which amended the FFDCA to establish a framework governing the composition, safety, labeling, manufacturing, and marketing of dietary supplements.

Under the DSHEA, manufacturers and distributors of dietary supplements and dietary ingredients are prohibited from marketing products that are adulterated or misbranded. That means that these firms are responsible for evaluating the safety and labeling of their products before marketing to ensure that they meet all the requirements of the FFDCA as amended by DSHEA, and FDA regulations. FFDCA products are regulated on the basis of their intended use. Their intended use is determined by the objective factors surrounding their use. The FDA has the authority to take action against any adulterated or misbranded dietary supplement product after it reaches the market.

"Dietary supplements" are defined as vitamins, minerals, herbs, other botanicals, amino acids, and other dietary substances for human use to supplement the diet, as well as concentrates, metabolites, constituents, extracts, or combinations of such dietary ingredients.

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Under the DSHEA, dietary ingredients marketed in the U.S. before October 15, 1994 can be used without notifying the FDA. New dietary ingredients (not marketed before this date) require a new dietary ingredient notification to the FDA, unless the ingredient has been part of the food supply without being chemically altered. This notification must provide evidence that the dietary ingredient is reasonably expected to be safe and must be submitted at least 75 days before marketing.

Dietary supplement manufacturers, such as the Company, must also ensure that non-dietary ingredients comply with conventional food requirements, such as being approved as food additives or deemed GRAS (discussed in greater detail below) for their intended use.

The DSHEA permits "statements of nutritional support" to be included in labeling for dietary supplements without premarket FDA approval. Such statements must be submitted to the FDA within 30 days of marketing and must bear a label disclosure that "This statement has not been evaluated by the Food and Drug Administration. This product is not intended to diagnose, treat, cure, or prevent any disease." Such statements may describe how a particular dietary ingredient affects the structure, function, or general well-being of the body, or the mechanism of action by which a dietary ingredient may affect body structure, function, or well-being, but may not expressly or implicitly represent that a dietary supplement will diagnose, cure, mitigate, treat, or prevent a disease. A company that uses a statement of nutritional support in labeling must possess scientific evidence substantiating that the statement is truthful and not misleading. If the FDA were to determine that a particular statement of nutritional support was an unacceptable drug claim or an unauthorized version of a disease claim for a food product, or if the FDA were to determine that a particular claim was not adequately supported by existing scientific data or was false or misleading, we would be prevented from using that claim. Consistent with Section 403(r)(6) of the FDCA, all structure/function language we use in labeling or marketing is supported by competent and reliable scientific evidence and is accompanied by the required FDA disclaimer: "These statements have not been evaluated by the Food and Drug Administration. This product is not intended to diagnose, treat, cure or prevent any disease." We do not claim — and have not sought — FDA approval for any finished product or ingredient.

The FDA adopted final regulations regarding cGMPs, in manufacturing, packing, or holding dietary ingredients and dietary supplements, authorized by DSHEA on June 25, 2007. The cGMP regulations require significant recordkeeping and ensure dietary supplements meet appropriate potency, purity, and identity standards. The FDA conducts inspections to enforce these requirements. cGMPs include regulations relating to sanitary practice requirements for personnel, buildings, facilities, and equipment, and production and process controls.

The FDA could inspect one of our facilities or those of one of our contract manufacturers and determine that the facility was not in compliance with these regulations, and cause affected products made or held in the facility to be subject to FDA enforcement actions.

The FDA has broad authority to enforce the provisions of the FFDCA applicable to foods, dietary supplements, and cosmetics, including powers to issue a public warning letter to a company, to publicize information about illegal products, to request a recall of illegal products from the market, and to request the United States Department of Justice to initiate a seizure action, an injunction action, or a criminal prosecution in the U. S. courts. The regulation of dietary supplements may increase or become more restrictive in the future.

Legislation could be passed which would impose substantial new regulatory requirements for dietary supplements. Such potential legislation could impose new requirements which could raise our costs and hinder our business.

The FTC exercises jurisdiction over the advertising of foods, dietary supplements, and cosmetics. In recent years, the FTC has instituted numerous enforcement actions against dietary supplement companies for failure to have adequate substantiation for claims made in advertising or for the use of false or misleading advertising claims. The FTC has broad authority to enforce its laws and regulations applicable to foods, dietary supplements, and cosmetics, including the ability to institute enforcement actions, which often result in consent decrees, injunctions, and the payment of civil penalties by the companies involved. Failure to comply with the FTC's laws and regulations could impair our ability to market our products.

The FDA has broad authority to enforce federal laws on dietary supplements, including issuing warning letters, publicizing illegal products, detaining imported products, requiring serious adverse event reporting, recalling unsafe products, and initiating legal actions such as seizures, injunctions, or criminal prosecutions.

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Most aspects of the FSMA, signed into law by President Obama on January 4, 2011, apply to dietary supplements and their ingredients. The law expanded the FDA's regulatory powers and enables the FDA to focus more on preventing food safety problems rather than relying primarily on reacting to problems after they occur. The law also provides FDA with new enforcement authorities designed to achieve higher rates of compliance with prevention- and risk-based food safety standards and to better respond to and contain problems when they do occur. The FSMA allows the FDA to order mandatory recalls, detain domestic products administratively, and require certification of compliance for imported foods. It also grants the FDA the authority to revoke manufacturing facility registrations, halting the production of dietary ingredients and supplements without judicial process.

#### State Corporate Practice of Medicine and Fee Splitting Laws
Our relationships with physicians and other health professionals are governed by various state laws designed to prevent unlicensed individuals from influencing or interfering with a physician's professional judgment and to prohibit sharing professional service income with non-professionals or business interests. These laws differ from state to state and are subject to broad interpretation and enforcement by state regulators. Non-compliance could result in adverse judicial or administrative actions against us and/or our providers, including civil or criminal penalties, cease and desist orders from state regulators, loss of provider licenses, or the need to restructure our arrangements with affiliated professional entities.

#### Healthcare Fraud and Abuse Laws
Even though our offerings are not currently covered by third-party payors, including commercial payors or government healthcare programs, we are still subject to various federal and state healthcare regulatory laws that restrict business practices in the healthcare industry. These include anti-kickback, false claims, and other healthcare fraud and abuse laws.

The U.S. federal Anti-Kickback Statute prohibits knowingly and willfully offering, paying, soliciting, receiving, or providing any remuneration to induce or reward the purchase, lease, or order of any item or service reimbursable under Medicare, Medicaid, or other federal healthcare programs. Violations can occur without actual knowledge of the statute or specific intent to violate it. Many states have similar laws that may apply to items or services reimbursed by any third-party payor, including commercial insurers and self-pay patients.

Federal false claims laws, including the civil False Claims Act, prohibit knowingly presenting or causing to be presented false claims for payment to the federal government, using false records or statements to obtain payment, or avoiding payments owed to the government. The civil False Claims Act allows for *qui tam* actions, a lawsuit filed by a private individual on behalf of the government. Claims involving items or services resulting from Anti-Kickback Statute violations are considered false claims under the False Claims Act.

The civil monetary penalties statute prohibits offering remuneration to Medicare or state healthcare program beneficiaries to influence their selection of a particular provider, practitioner, or supplier reimbursable by Medicare or a state healthcare program.

HIPAA created additional criminal statutes that prohibit schemes to defraud healthcare benefit programs, embezzling from such programs, obstructing criminal investigations of healthcare offenses, and making false statements related to healthcare benefits. Like the Anti-Kickback Statute, violations can occur without actual knowledge of the statute or specific intent to violate it.

The federal Physician Payments Sunshine Act requires manufacturers of drugs, devices, biologics, and medical supplies covered by Medicare, Medicaid, or the Children's Health Insurance Program to report payments or transfers of value to physicians and teaching hospitals, as well as ownership and investment interests held by physicians and their immediate family members.

Violations of these fraud and abuse laws can result in criminal and civil sanctions, including fines, civil monetary penalties, exclusion from federal healthcare programs, disgorgement, and corporate integrity agreements. Executives and employees can also face similar penalties and imprisonment.

We are subject to various state, local, and international laws regulating the formulation, manufacturing, packaging, labeling, advertising, and distribution of dietary supplements. One such regulation is California's Safe Drinking Water and Toxic Enforcement Act of 1986, commonly known as Proposition 65. This law requires the state

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to maintain a list of substances that are known to cause cancer, birth defects, or other reproductive harm. If a product contains any of these listed ingredients above the permissible levels, it must have a prominent warning label indicating the potential risk. Failure to comply can lead to significant costs and penalties from private attorney general actions or actions by the California attorney general.

#### FDA Generally Recognized as Safe Regulations
The Company not only conducts clinical trials on its supplements but also takes steps to ensure that each product achieves GRAS status, a critical step in aligning with FDA regulations for dietary supplements.

The Company's approach to FDA compliance involves two critical components: (i) conducting clinical trials and (ii) achieving GRAS status for all its supplements.

Central to the Company's strategy is the execution of rigorous clinical trials. These trials are meticulously designed to provide empirical evidence regarding the safety and quality of the Company's herbal supplements. We believe this not only aids in FDA approval but also builds trust and confidence among consumers and healthcare professionals.

In addition to clinical trials, the Company undertakes the comprehensive process of ensuring that each of its supplements achieves GRAS status. This involves an extensive evaluation where experts determine that the substance is safe for its intended use. Achieving GRAS status is a significant milestone, as it demonstrates the Company's commitment to adhering to the highest safety standards set by the FDA.

Companies may establish GRAS status through "self-affirmation" whereby the producer determines on its own that the ingredient is GRAS, normally with the assistance of a panel of qualified experts, which is how the Company confirms GRAS status. The producer may also voluntarily submit a "GRAS Notification" to the FDA that includes the products description, conditions of use, and the basis for GRAS determination, among other information. The FDA response to a GRAS notice, typically issued within 180 days, is not an approval and the product may be marketed while the FDA is reviewing the information.

A food ingredient is eligible for GRAS classification based on the "views of experts qualified by scientific training and experience to evaluate the safety" of the product. The expert's views are either based on scientific procedures or through experience based on common use of the material prior to 1958. If based on scientific procedures, they must use the same quantity and quality of scientific evidence as would be required for the FDA to issue a premarket approval of the sale of a food additive. If a food ingredient is not entitled to GRAS status, premarket approval must be sought through the filing of a Food Additive Petition.

#### Environmental Regulations
Our manufacturing processes, and those of our suppliers, involve the use of hazardous materials and chemicals, which produce waste products. Consequently, we and our suppliers are subject to federal, state, and local laws and regulations governing the use, manufacture, storage, handling, and disposal of hazardous materials and waste products. For example, the EPA regulates the generation and disposal of certain hazardous wastes. Additionally, laws like the CERCLA, and other state, local, or foreign regulations, may impose liabilities for the costs of remediating contaminated properties.

We may also face environmental, health, and safety claims and proceedings. While we believe we are in substantial compliance with applicable environmental regulations, any failure to fully comply could result in significant penalties, fines, and sanctions, potentially having a material adverse effect on our business.

#### Consumer Protection Regulations
Our product advertising and promotion in the United States are regulated by the FTC under the FTC Act. The FTC Act mandates that advertisers have a "reasonable basis" for all product claims before making them and possess competent and reliable scientific evidence for health and therapeutic claims. Inadequate substantiation can render claims deceptive or misleading. The FTC Act also governs the appropriate use and required disclosures for promotional statements made by social media influencers and product testimonials.

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The FTC has been active in investigating and taking action against companies that sell dietary supplements, providing guidance to help companies comply with its substantiation requirements. We believe we have sufficient substantiation for all material advertising claims for our products in the United States and have organized our documentation accordingly. However, we cannot guarantee that the FTC would agree if it were to review our claims.

The FTC enforces compliance through various means, including compulsory processes, cease and desist orders, and injunctions. Enforcement actions can result in requirements such as limits on advertising, corrective advertising, customer redress, asset divestiture, contract rescission, and other relief deemed necessary to protect the public. Violations of these orders can lead to substantial financial penalties. Although we have not been subject to any FTC action, we cannot assure you that the FTC will not question our advertising practices in the future. Any future action by the FTC could adversely affect our ability to market our products in the United States.

Additionally, state attorneys general and local district attorneys can enforce similar state and local consumer protection laws. Our policy is to comply with applicable advertising regulations, but inadvertent failures to comply could occur. Non-compliance could result in substantial penalties, materially affecting our financial condition and ability to market our products in the United States.

#### Employee Safety Regulations
We are subject to certain safety regulations, including Occupational Safety and Health Administration regulations. These regulations require us to comply with certain manufacturing safety standards to protect our employees from accidents. We believe that we are in material compliance with all employee safety regulations applicable to our business.

#### Data Privacy and Security Laws and Regulations
Various state, federal, and international laws govern the collection, dissemination, use, access, confidentiality, and security of personal information, including health-related data. In the United States, several federal and state laws and regulations apply to our operations and those of our partners. These include data breach notification laws, health information privacy and security laws, and federal and state consumer protection laws.

HIPAA sets comprehensive federal standards for the use and disclosure of Protected Health Information ("PHI") by health plans, healthcare clearinghouses, and certain healthcare providers (covered entities) and their business associates and subcontractors. HIPAA mandates the development and maintenance of policies to protect PHI, including administrative, physical, and technical safeguards. It also imposes notification requirements in the event of a data breach.

Privacy and security laws are constantly evolving and may conflict with each other, complicating compliance efforts. These laws can result in investigations, proceedings, or actions that may lead to significant civil or criminal penalties and restrictions on data processing.

#### Risk of Litigation
Additionally, federal and state statutes provide for private causes of action to plaintiffs alleging misleading marketing claims, or otherwise making allegations which are found to be in violation of such laws. As such, misleading promotional statements and practices can lead to litigation under state consumer protection and unfair trade practices laws. To date, there has been a substantial amount of litigation under these laws and we may face legal actions, and be subject to significant penalties, judgments and damages, if we are found to have violated these laws.

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#### Management
Set forth below is certain information regarding our director, executive officers, and director nominees as of the date of this prospectus:

---

| | | | |
|:---|:---|:---|:---|
|  **Name** | **Position** | **Age** | **Director Since** |
|  Jackson Kwok | Chief Executive Officer and Director of the Company and Chief Executive Officer of Longstar | 56 | March 2024 |
|  Chiwen "Claire" Wang | Chief Financial Officer and Director of the Company and Chief Financial Officer and Director of Longstar | 43 | March 2024 |
|  Russell Morgan | Director Nominee of the Company\* | 64 |  |
|  Stephanie Chang | Director Nominee of the Company\* | 45 |  |
|  Zhiliang Zhou | Director Nominee of the Company\* | 31 |  |

---

____________

\* This individual has indicated his/her assent to occupy such position on the effectiveness of the registration statement of which this prospectus forms a part.

The following is a brief description of the education and business experience of our directors and executive officers.

*Jackson Kwok* has served as the Chief Executive Officer of Company since October 2023 and as the Chief Executive Officer of Longstar since March 2024. From September 2020 to December 2022, Jackson Kwok worked as a business consultant with Leapfrog Consulting, a firm specialized in organizational development, where he was responsible for strategic planning, programs design and revenue modeling. Prior to that, from February 1997 to August 2020, he held several positions at TYC Genera Corp, a manufacturer and distributor of automotive replacement parts, and his last positions were the president and chief operating officer, where he was responsible for management analysis, strategic development and management. Jackson Kwok brings more than 27 years of leadership experience, highlighted by his expertise in strategic planning, market development, and product management at companies with revenue exceeding $350 million. His distinguished career includes transformative roles in sales and marketing, operational improvements driven by Six Sigma methodology, and the successful execution of innovative product-to-market strategies. Jackson Kwok's dynamic leadership and in-depth knowledge of North America's sales and marketing landscapes have consistently driven top-line revenue growth and operational excellence, positioning companies for sustained growth and diversification. Jackson Kwok earned a bachelor's degree in East Asian Studies from the University of Arizona in 1994.

*Chiwen "Claire" Wang* has served as the Chief Financial Officer of the Company since March 2024. She has also served as the Chief Financial Officer of Longstar since April 2023. Ms. Wang initially joined Longstar in April 2023 as both interim Chief Executive Officer and Chief Financial Officer; her interim Chief Executive Officer duties concluded on March 1, 2024, when Mr. Jackson Kwok was appointed as Chief Executive Officer, and she has continued in the role of Chief Financial Officer. From April 2020 to December 2022, Chiwen "Claire" Wang served as Chief Financial Officer at both Armlogi Trucking LLC, a logistics and transportation company, and FlankCo. Additionally, from December 2014 through December 2022, she served as Controller of American Screen & Window Coverings. Chiwen "Claire" Wang brings a distinguished background in financial management and strategic leadership. During her tenure at PricewaterhouseCoopers (PwC), an accounting firm, from September 2007 to June 2014, she led audit teams serving Fortune 500 companies, where she developed deep expertise in financial reporting, risk management, and internal controls under GAAP and GAAS standards. Her extensive experience includes overseeing year-end audits, ensuring the accuracy and integrity of financial statements, and managing the auditing process for public companies — skills that are instrumental to guiding our financial strategy and supporting compliance with public company requirements. Chiwen "Claire" Wang earned a bachelor's degree in accounting from National Cheng Kung University in Taiwan in 2004 and a master's degree in accounting from South Taiwan University of Science and Technology in 2006.

*Russell Morgan* will serve as our independent director starting immediately on the effectiveness of the registration statement of which this prospectus forms a part. Mr. Morgan has served as a controller of UB Equipment Corp. since June 2023. Prior thereto, from March 2020 through May 2023, Mr. Morgan served as a controller at Pilot Inc. From October 2002 through February 2020, Mr. Morgan served as a controller at Lynx Grills Inc., a company specialized in high-end outdoor kitchen products, Since January 2023, Mr. Morgan has served as a director and on the audit committee of Armlogi Holding Corp. (Nasdaq: BTOC), a U.S.-based warehousing and logistics service

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provider. Mr. Morgan is a seasoned financial executive with extensive experience in major companies. Mr. Morgan's expertise includes analytical skills, financial accounting, and controlling. He holds a degree from California State University-Long Beach, College of Business in accounting. We believe Mr. Morgan is well qualified to serve as our independent director because of Mr. Morgan's strong background in financial management and leadership.

*Stephanie Chang* will serve as our independent director starting immediately on the effectiveness of the registration statement of which this prospectus forms a part. Ms. Chang brings more than two decades of experience in U.S. commercial banking, with deep expertise in credit analysis, risk management, and regulatory compliance — all areas directly relevant to our growth strategy and public-company governance. Since August 2019, she has served as first vice president and commercial lending officer at CTBC Bank USA, a financial institution, where she specializes in commercial real-estate and asset-based financing. In that role Ms. Chang has originated and closed more than $81 million in loans and led the turnaround of an under-performing branch into one of the bank's top producers — experience that strengthens the board's oversight of capital-allocation decisions and operational execution. Prior to CTBC Bank, Ms. Chang held key credit-risk and portfolio-management positions at Wells Fargo Bank from July 2016 to August 2018 and First General Bank from September 2018 to August 2019, managing multi-million-dollar loan portfolios and consistently exceeding production targets while maintaining rigorous underwriting standards. Her comprehensive understanding of federal and state banking regulations, coupled with first-hand experience navigating regulatory examinations, will assist the board in overseeing our compliance programs and evaluating financing alternatives. Ms. Chang earned a Bachelor of Science in Business Administration from California State University, Los Angeles. We believe her proven track record in structuring and managing complex financings, familiarity with credit and risk-control frameworks, and knowledge of banking-industry regulations will provide valuable insight into capital-raising strategies, treasury management, and enterprise-risk oversight, making her a highly qualified addition to the board.

*Zhiliang Zhou* will serve as our independent director starting immediately on the effectiveness of the registration statement of which this prospectus forms a part. Mr. Zhou offers the board extensive capital-markets insight, public-company finance experience, and diversified operational expertise skills that align directly with our near- and long-term strategic objectives. Mr. Zhou served as chief financial officer of Armlogi Holding Inc. (Nasdaq: BTOC), a logistics and warehousing services provider company, from July 2023 to January 2025, where he oversaw SEC reporting, SOX-aligned internal-control implementation, and strategic planning for a newly listed company. His hands-on knowledge of public-company compliance and investor-relations requirements will strengthen the board's oversight of our financial-reporting and governance practices. Previously, he served as chief executive officer of asset management and senior vice president of capital markets at ATIF Inc., a business and financial consulting firm, from October 2020 to July 2023, where he directed portfolio-investment strategy exceeding US$150 million and structured cross-border financing solutions. We believe his experience will support our evaluation of mergers and acquisitions and growth-capital alternatives. He worked as business development associate at San Manuel Casino, a resort and casino, from September 2019 to October 2020, where he provided an operational foundation in budgeting, cost control, and data-driven decision-making within highly regulated industries. We believe Mr. Zhou's record of establishing finance infrastructures for emerging public companies, capital-raising and asset-management expertise, and familiarity with SEC and Nasdaq requirements will add critical depth to our audit-committee work, capital-allocation deliberations, and strategic initiatives, making him a strong fit for service as an independent director.

#### Terms of Office of Officers and Directors
In accordance with Nasdaq corporate governance requirements, we are not required to hold an annual meeting until one year after our first fiscal year end following our listing on Nasdaq. The term of office of our directors will expire at our first annual meeting of stockholders, subject to re-nomination and reappointment to the board by our stockholders.

Our officers are appointed by the board of directors and serve at the discretion of the board of directors, rather than for specific terms of office. Our board of directors is authorized to appoint persons to the offices set forth in our Bylaws as it deems appropriate. Our Bylaws provide that our officers may consist of a Chairman of the Board, Chief Executive Officer, Chief Financial Officer, President, Vice Presidents, Secretary, Treasurer, Assistant Secretaries, and such other offices as may be determined by the board of directors.

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#### Corporate Governance

#### Family Relationships among Directors and Officers
There are no family relationships among our directors, director nominees, and executive officers.

#### Arrangements between Directors and Officers
To our knowledge, there is no arrangement or understanding between any of our officers, directors, or director nominees and any other person, including directors, pursuant to which the officer was selected to serve as an officer or director.

#### Involvement in Certain Legal Proceedings
To our knowledge, none of our executive officers, directors, or director nominees has, during the past 10 years, been involved in any legal proceedings described in subparagraph (f) of Item 401 of Regulation S-K.

#### Board Leadership Structure
Our board of directors has the responsibility for selecting our appropriate leadership structure. In making leadership structure determinations, the board of directors considers many factors, including the specific needs of our business and what is in the best interests of our stockholders. The board of directors does not have a policy as to whether the Chairman should be an independent director, an affiliated director, or a member of management. Our board of directors believes that the Company's current leadership structure is appropriate because it effectively allocates authority, responsibility, and oversight between management (the Company's Chief Executive Officer, Jackson Kwok) and the members of our board of directors. It does this by giving primary responsibility for the operational leadership and strategic direction of the Company to its Chief Executive Officer, while enabling our Chairman to facilitate our board of directors' oversight of management, promote communication between management and our board of directors, and support our board of directors' consideration of key governance matters. The board of directors believes that its programs for overseeing risk, as described below, would be effective under a variety of leadership frameworks and therefore do not materially affect its choice of structure.

#### Risk Oversight
Effective risk oversight is an important priority of the board of directors. Because risks are considered in virtually every business decision, the board of directors discusses risk throughout the year generally or in connection with specific proposed actions. The board of directors' approach to risk oversight includes understanding the critical risks in the Company's business and strategy, evaluating the Company's risk management processes, allocating responsibilities for risk oversight, and fostering an appropriate culture of integrity and compliance with legal responsibilities. The directors exercise direct oversight of strategic risks to the Company.

#### Other Directorships
Other than Mr. Morgan who serves as a director of Armlogi Holding Corp and serves on the audit committee, no director or director nominee of the Company is also a director of an issuer with a class of securities registered under Section 12 of the Exchange Act (or which otherwise are required to file periodic reports under the Exchange Act).

#### Committees of the Board
Our board of directors will have two committees upon the effectiveness of the registration statement of which this prospectus forms a part: an Audit Committee and a Compensation Committee. Subject to phase-in rules and a limited exception, Nasdaq rules and Rule 10A-3 of the Exchange Act require that the Audit Committee of a listed company be comprised solely of independent directors, and Nasdaq rules require that the Compensation Committee of a listed company be comprised solely of independent directors.

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#### Board Committee Membership
Committee membership of the board of directors is expected to be as follows upon the effectiveness of the registration statement of which this prospectus forms a part:

---

| | |
|:---|:---|
|  | **Independent** |
|  Jackson Kwok |  |
|  Chiwen "Claire" Wang |  |
|  Russell Morgan<sup>(1)</sup>\* | X<br> C |
|  Zhiliang Zhou\* | X<br> M |
|  Stephanie Chang\* | X<br> M |

---

____________

*(1) Chairman of board of directors.*

*C — Chairman of Committee.*

*M — Member.* 

*\** Expected Committee Composition (Upon the effectiveness of the registration statement of which this prospectus forms a part)*.*

*Audit Committee*

Upon the effectiveness of the registration statement of which this prospectus forms a part, we will establish an Audit Committee of the board of directors. Mr. Russell Morgan, Mr. Zhiliang Zhou, and Ms. Stephanie Chang will serve as members of our Audit Committee, and Mr. Morgan will be the chairman of the Audit Committee. Under the Nasdaq listing standards and applicable SEC rules, we are required to have at least three members of the Audit Committee, all of whom must be independent. The board of directors has determined that each of Mr. Russell Morgan, Mr. Zhiliang Zhou, and Ms. Stephanie Chang meet the independent director standard under Nasdaq listing standards and under Rule 10-A-3(b)(1) of the Exchange Act.

The board has determined that Mr. Morgan will qualify as an "audit committee financial expert" (as defined in the SEC rules) because he has the following attributes: (i) an understanding of U.S. GAAP and financial statements; (ii) the ability to assess the general application of such principles in connection with accounting for estimates, accruals, and reserves; (iii) experience analyzing and evaluating financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the breadth and complexity of issues that can reasonably be expected to be raised by our financial statements; (iv) an understanding of internal control over financial reporting; and (v) an understanding of Audit Committee functions. Mr. Morgan has acquired these attributes as a result of his extensive experience in corporate finance and senior financial management roles, during which he oversaw the preparation and analysis of complex financial statements, evaluated internal controls over financial reporting, and worked closely with external auditors and public company boards.

We have adopted an Audit Committee Charter, which details the principal functions of the Audit Committee, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the appointment, compensation, retention, replacement, and oversight of the work of the independent registered public accounting firm engaged by us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• pre-approving all audit and permitted non-audit services to be provided by the independent registered public accounting firm engaged by us, and establishing pre-approval policies and procedures;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• setting clear hiring policies for employees or former employees of the independent registered public accounting firm, including but not limited to, as required by applicable laws and regulations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• setting clear policies for audit partner rotation in compliance with applicable laws and regulations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• obtaining and reviewing a report, at least annually, from the independent registered public accounting firm describing (i) the independent registered public accounting firm's internal quality-control procedures, (ii) any material issues raised by the most recent internal quality-control review, or peer review, of the audit firm, or by any inquiry or investigation by governmental or professional authorities within the preceding

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five years respecting one or more independent audits carried out by the firm and any steps taken to deal with such issues and (iii) all relationships between the independent registered public accounting firm and us to assess the independent registered public accounting firm's independence;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reviewing and approving any related party transaction required to be disclosed pursuant to Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reviewing with management, the independent registered public accounting firm, and our legal advisors, as appropriate, any legal, regulatory, or compliance matters, including any correspondence with regulators or government agencies and any employee complaints or published reports that raise material issues regarding our financial statements or accounting policies and any significant changes in accounting standards or rules promulgated by the Financial Accounting Standards Board, the SEC, or other regulatory authorities.

The Audit Committee also has the sole authority, at its discretion and at our expense, to retain, compensate, evaluate, and terminate our independent auditors and to review, as it deems appropriate, the scope of our annual audits, our accounting policies and reporting practices, our system of internal controls, our compliance with policies regarding business conduct and other matters. In addition, the Audit Committee has the authority, at its discretion and at our expense, to retain special legal, accounting, or other advisors to advise the Audit Committee.

#### Compensation Committee
Upon the effectiveness of the registration statement of which this prospectus forms a part, we will establish a Compensation Committee of the board of directors. Mr. Russell Morgan, Mr. Zhiliang Zhou, and Ms. Stephanie Chang will serve as members of our Compensation Committee. Under the Nasdaq listing standards and applicable SEC rules, we are required to have at least two members of the Compensation Committee, all of whom must be independent. Each of Mr. Russell Morgan, Mr. Zhiliang Zhou, and Ms. Stephanie Chang are independent, and Mr. Russell Morgan will chair the Compensation Committee.

We have adopted a Compensation Committee Charter, which details the principal functions of the Compensation Committee, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reviewing and approving on an annual basis the corporate goals and objectives relevant to our Chief Executive Officer's compensation, if any is paid by us, evaluating our Chief Executive Officer's performance in light of such goals and objectives and determining and approving the remuneration (if any) of our Chief Executive Officer based on such evaluation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reviewing and approving on an annual basis the compensation, if any is paid by us, of all of our other officers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reviewing on an annual basis our executive compensation policies and plans;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• implementing and administering our incentive compensation equity-based remuneration plans;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• assisting management in complying with our proxy statement and annual report disclosure requirements;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• approving all special perquisites, special cash payments, and other special compensation and benefit arrangements for our officers and employees;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if required, producing a report on executive compensation to be included in our annual proxy statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• reviewing, evaluating, and recommending changes, if appropriate, to the remuneration for directors.

The charter also provides that the Compensation Committee may, in its sole discretion, retain or obtain the advice of a compensation consultant, legal counsel, or other adviser and will be directly responsible for the appointment, compensation, and oversight of the work of any such adviser. However, before engaging or receiving advice from a compensation consultant, external legal counsel, or any other adviser, the Compensation Committee will consider the independence of each such adviser, including the factors required by Nasdaq and the SEC.

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#### Nominations for Directors
Nasdaq rules require that (1) director nominees must either be selected, or recommended for the board's selection, either by: (A) independent directors constituting a majority of the board's independent directors in a vote in which only independent directors participate, or (B) a nominations committee comprised solely of independent directors. We have not established a nominating committee and as such, director nominees will be selected, or recommended for the board's selection, by independent directors constituting a majority of the board's independent directors in a vote in which only independent directors participate.

The board of directors will also consider director candidates recommended for nomination by our stockholders during such times as they are seeking proposed nominees to stand for election at the next annual meeting of stockholders (or, if applicable, a special meeting of stockholders).

We have not formally established any specific, minimum qualifications that must be met or skills that are necessary for directors to possess. In general, in identifying and evaluating nominees for director, the board of directors considers educational background, diversity of professional experience, knowledge of our business, integrity, professional reputation, independence, wisdom, and the ability to represent the best interests of our stockholders.

#### Director Independence
Nasdaq listing standards require that a majority of our board of directors be independent. An "independent director" is defined generally as a person other than an officer or employee of the company or its subsidiaries or any other individual having a relationship which in the opinion of the company's board of directors, would interfere with the director's exercise of independent judgment in carrying out the responsibilities of a director. Our board of directors has determined that our independent director nominees, Mr. Russell Morgan, Mr. Zhiliang Zhou, and Ms. Stephanie Chang, are "independent directors" as defined in the Nasdaq listing standards and applicable SEC rules. Our independent directors will have regularly scheduled meetings at which only independent directors are present.

In assessing director independence, the board of directors considers, among other matters, the nature and extent of any business relationships, including transactions conducted, between the Company and each director and between the Company and any organization for which one of our directors is a director or executive officer or with which one of our directors is otherwise affiliated.

#### Stockholder Communications with the Board
A stockholder who wishes to communicate with our board of directors may do so by directing a written request addressed to our Secretary, 4010 Valley Blvd, Suite 101, Walnut, California 91789, who, upon receipt of any communication other than one that is clearly marked "Confidential," will note the date the communication was received, open the communication, make a copy of it for our files and promptly forward the communication to the director(s) to whom it is addressed. Upon receipt of any communication that is clearly marked "Confidential," our Secretary will not open the communication, but will note the date the communication was received and promptly forward the communication to the director(s) to whom it is addressed.

#### Policy on Equity Ownership
The Company does not have a policy on equity ownership at this time.

#### Policy against Hedging
The Company recognizes that hedging against losses in Company shares may disturb the alignment between stockholders and executives that equity awards are intended to build; however, while "short sales" are discouraged by the Company, the Company does not currently have a policy prohibiting such transactions. We plan to implement a policy prohibiting such transactions in the future.

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#### Compensation Recovery
Under the Sarbanes-Oxley Act of 2002, in the event of misconduct that results in a financial restatement that would have reduced a previously paid incentive amount, we can recoup those improper payments from our Chief Executive Officer and Chief Financial Officer (if any). The SEC also recently adopted rules which direct national stock exchanges to require listed companies to implement policies intended to recoup bonuses paid to executives if the company is found to have misstated its financial results.

On January 3, 2025, the board of directors of the Company approved the adoption of a Policy for the Recovery of Erroneously Awarded Incentive Based Compensation (the "Clawback Policy"), with an effective date of October 2, 2023, in order to comply with the final clawback rules adopted by the SEC under Section 10D and Rule 10D-1 of the Exchange Act ("Rule 10D-1"), and the listing standards, as set forth in the Nasdaq Listing Rule 5608 (the "Final Clawback Rules").

The Clawback Policy provides for the mandatory recovery of erroneously awarded incentive-based compensation from current and former executive officers as defined in Rule 10D-1 ("Covered Officers") of the Company in the event that the Company is required to prepare an accounting restatement, in accordance with the Final Clawback Rules. The recovery of such compensation applies regardless of whether a Covered Officer engaged in misconduct or otherwise caused or contributed to the requirement of an accounting restatement. Under the Clawback Policy, the board of directors may recoup from the Covered Officers erroneously awarded incentive compensation received within a lookback period of the three completed fiscal years preceding the date on which the Company is required to prepare an accounting restatement.

#### Code of Ethics
We have adopted a Code of Ethical Business Conduct ("Code of Ethics") that applies to all of our directors, officers, and employees. We intend to disclose any amendments to our Code of Ethics and any waivers with respect to our Code of Ethics granted to our principal executive officer, our principal financial officer, or any of our other employees performing similar functions in a Current Report on Form 8-K.

There have been no waivers granted with respect to our Code of Ethics to any such officers or employees.

#### Whistleblower Protection Policy
The Company has adopted a Whistleblower Protection Policy ("Whistleblower Policy") that applies to all of its directors, officers, employees, consultants, contractors, and agents of the Company. The Whistleblower Policy has been reviewed and approved by the board of directors.

#### Controlled Company
Our shareholders prior to the completion of this offering, KML Family Trust and KMA Trust, will hold 72.7% and 18.2% of our issued and outstanding shares of common stock, respectively, immediately after the consummation of this offering, assuming the sale of 4,000,000 shares of common stock we are offering, and no exercise of the underwriters' over-allotment option. As a result, Karin Mei Huang, as the beneficial owner of the shares held by KMA Trust and KML Family Trust, will be able to exercise 90.9% of the aggregate voting power of our issued and outstanding shares of common stock and will be able to determine all matters requiring approval by our stockholders, immediately after the consummation of this offering, and we are therefore a "controlled company" as defined under Nasdaq Marketplace Rules. However, we do not currently intend to rely on the controlled company exemptions provided under Nasdaq Marketplace Rules, which would otherwise permit us to rely on certain exemptions from corporate governance rules, including: (a) an exemption from the rule that a majority of our board of directors must be independent directors; (b) an exemption from the rule that the compensation of our chief executive officer must be determined or recommended solely by independent directors; and (c) an exemption from the rule that our director nominees must be selected or recommended solely by independent directors. Notwithstanding the above, we may rely on any or all of these "controlled company" exceptions in the future. We also do not plan to rely on a "phase-in" schedule allowed pursuant to applicable Nasdaq rules in connection with this offering.

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#### Executive and Director Compensation

#### Executive Compensation Table
The following table sets forth information concerning the compensation of (i) all individuals serving as our principal executive officer or acting in a similar capacity for the fiscal years ended September 30, 2024 and 2023 ("PEO"), regardless of compensation level; (ii) our two most highly compensated executive officers other than the PEO who were serving as executive officers for the period ended September 30, 2024, if any (subject to the limitations below); and (iii) up to two additional individuals for whom disclosure would have been provided pursuant to paragraph (ii) but for the fact that the individual was not serving as an executive officer as of September 30, 2024 (collectively, the "Named Executive Officers").

#### Summary Compensation Table

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  **Name and Principal Position** | **Fiscal <br>Year <br>Ended** | **Salary <br>($)** | **Bonus <br>($)** | **Stock <br>awards <br>($)** | **Option <br>awards <br>($)** | **All other <br>compensation <br>($)\*** | **Total <br>($)\*\*** |
|  Jackson Kwok | 2024 | $33000 |  |  |  | $3928 | $36928 |
| &nbsp;&nbsp;&nbsp; Chief Executive Officer of the Company and Longstar<sup>(1)</sup> |  |  |  |  |  |  |  |
|  Chiwen "Claire" Wang | 2024 | $54000 | $10000 |  |  | $1440 | $65440 |
| &nbsp;&nbsp;&nbsp; Chief Financial and Director of the Company and Chief Financial Officer and Director of Longstar<sup>(2)(3)(4)</sup> | 2023 | $3000 |  | —<br><sup>(7)</sup> |  | $— | $3000 |
|  Lipin Zeng | 2024 | $96000 |  |  |  | $32317 | $128317 |
| &nbsp;&nbsp;&nbsp; Manager of R&D and Former Chief Executive Officer of Longstar<sup>(1)(2)</sup> | 2023 | $115834 |  |  |  | $21190 | $137024 |
|  Jing D. Struve | 2024 | $— |  |  |  | $— | $— |
| &nbsp;&nbsp;&nbsp; Former Chief Financial Officer of Longstar | 2023 | $80982 |  |  |  | $12199 | $93181 |
|  HongHong Xue | 2024 | $31085 |  |  |  | $1054 | $32139 |
| &nbsp;&nbsp;&nbsp; Former Chief Financial Officer of the Company<sup>(5)</sup> | 2023 | $6000 |  |  |  | $— | $6000 |
|  Dan Clayton<sup>(6)</sup> | 2024 | $30000 |  |  |  | $2220 | $32220 |
| &nbsp;&nbsp;&nbsp; Former Chief Technology Officer of Longstar |  |  |  |  |  |  |  |

---

____________

\* The amounts represent (i) employer-paid health, dental, and vision insurance premiums and (ii) the Company's matching contributions to the executives' 401(k) retirement accounts, as applicable, for the indicated fiscal year.

\*\* Does not include perquisites and other personal benefits, or property, unless the aggregate amount of such compensation is more than $10,000. No executive officer earned any non-equity incentive plan compensation, nonqualified deferred compensation, or other compensation, during the periods reported above.

(1) Jackson Kwok was appointed Chief Executive Officer of the Company and Longstar on October 23, 2023 and March 1, 2024, respectively.

(2) Lipin Zeng was appointed Director of the Company on October 23, 2023, and was replaced by Jackson Kwok on February 29, 2024. Chiwen "Claire" Wang was subsequently appointed as Director of the Company on February 29, 2024.

(3) Effective April 28, 2023, Chiwen "Claire" Wang replaced Lipin Zeng as Chief Executive Officer, and also replaced Jing D. Struve as Chief Financial Officer and Director of Longstar.

(4) Effective March 1, 2024, Jackson Kwok replaced Chiwen "Claire" Wang as Chief Executive Officer of Longstar, while Chiwen "Claire" Wang continued to serve as Chief Financial Officer.

(5) HongHong Xue was appointed Chief Financial Officer and Director of the Company on October 23, 2023, and resigned from both positions on February 29, 2024.

(6) Dan Clayton resigned as Chief Technology Officer of Longstar effective December 31, 2024.

(7) Chiwen "Claire" Wang was expected to receive 10,000 shares of common stock pursuant to an offer letter dated May 15, 2023, but the shares were never issued as the vesting conditions were not satisfied and such 10,000 shares of common stock award was terminated on April 30, 2024 per an amended employment agreement, which was replaced by a one-time cash bonus of $10,000 reflected in the "Bonus" column of this Summary Compensation Table.

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#### 401(k) Plan
We offer a 401(k) retirement savings plan for our employees, including our Named Executive Officers, who meet certain eligibility criteria. Under this plan, eligible employees can defer a portion of their compensation, within the limits set by the Internal Revenue Code, either on a pre-tax or after-tax (Roth) basis. The plan allows for employer matching and discretionary contributions. The 401(k) plan is designed to qualify under Sections 401(a) and 501(a) of the Internal Revenue Code. As a tax-qualified plan, pre-tax contributions and their earnings are not taxable to employees until withdrawn, while earnings on Roth contributions are not taxable when distributed from the plan.

#### Outstanding Equity Awards at Fiscal Year-End
The Company: (i) did not grant any stock options to its executive officers or directors during the fiscal year ended September 30, 2024 or thereafter through the date of this prospectus; (ii) did not have any outstanding equity awards as of September 30, 2024 or as of the date of this prospectus; and (iii) had no options exercised by its Named Executive Officers during the fiscal year ended September 30, 2024 or through the date of this prospectus.

#### Employment Agreements

#### Chiwen "Claire" Wang, Chief Financial and Executive Officer
On May 15, 2023, Longstar entered into an Offer Letter with Chiwen "Claire" Wang, its then Chief Executive Officer. The Offer Letter had an effective date of June 1, 2023.

The Offer Letter also required the Company to grant Chiwen "Claire" Wang 10,000 shares of the Company's common stock, on the earlier of (a) the date the offering set forth in this prospectus closes; or (b) December 31, 2024. Pursuant to a Vesting Schedule and Conditions Agreement entered into between Longstar and Chiwen "Claire" Wang on June 1, 2023, which provides for the 10,000 shares of common stock to vest over a two-year period, with 50% vesting on June 1, 2024, and 12.5% thereafter at the end each subsequent three-month period, subject to her continued service with Longstar. The vesting is accelerated in the event an IPO is completed, and if a merger is completed prior to vesting, a percentage of the unvested stock vests, based on the number of months served prior to such event. Any unvested stock is forfeited in the event Chiwen "Claire" Wang's service with Longstar ends prior to vesting.

Longstar also agreed to cover half of the cost of Chiwen "Claire" Wang's health insurance and 100% of the cost of her dental and vision coverage.

The Offer Letter provides for Chiwen "Claire" Wang's employment to be at-will and does not provide any rights to severance payment to Chiwen "Claire" Wang.

Subsequently on May 31, 2023, Longstar signed an amended agreement with Chiwen "Claire" Wang, which changed the effective date of original vesting schedule and conditions agreement from June 1, 2023, to October 1, 2023. The amended vesting schedule and conditions agreement also specified an annual salary of $72,000 for Chiwen "Claire" Wang, effective January 1, 2024.

On April 30, 2024, the Company and Ms. Wang executed an amended employment agreement that, among other matters, terminated and nullified the May 15, 2023 equity-grant provision and its May 31, 2023 amended vesting schedule. Accordingly, the 10,000 shares of common stock referenced in the original offer letter to Ms. Wang were never issued, no vesting occurred, and Ms. Wang had no further rights to such shares. The amended employment agreement provides for cash compensation only, consisting of (i) a one-time $10,000 cash bonus and (ii) Ms. Wang's regular base salary, and standard employee benefits.

#### Jackson Kwok , Chief Executive Officer
On February 12, 2024, Longstar entered into an Offer Letter with Jackson Kwok, Chief Executive Officer. The Offer Letter, which had an effective date of March 1, 2024, provided for Jackson Kwok to be paid an annual salary of $72,000.

Longstar also agreed to cover 50% of Jackson Kwok's health insurance costs, as well as 100% of his dental and vision insurance.

The Offer Letter does not provide any rights to severance payment to Jackson Kwok.

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#### Lipin Zeng , Manager of R&D
On April 20, 2023, Longstar entered into an Offer Letter with Lipin Zeng, R&D Manager. The Offer Letter, which had an effective date of May 1, 2023, provided for Lipin Zeng to be paid a monthly salary of $8,000.

Longstar also agreed to cover 100% of the cost of Mr. Zeng's health insurance and 100% of his vision and dental insurance.

The Offer Letter does not provide any rights to severance payment to Mr. Zeng.

Mr. Zeng's compensation included an $8,000 monthly salary and full company-paid health, vision, and dental insurance premiums — remained in effect without modification after he stepped down as Chief Executive Officer and director and assumed the position of R&D Manager.

The board of directors and/or Compensation Committee may increase our executive's salaries from time to time, and may also authorize bonuses payable to the executives from time to time, in their discretion, in cash or securities.

#### Other Named Executive Officers
*Jing D. Struve — Former Chief Financial Officer and Director of Longstar*

Ms. Struve served as Chief Financial Officer and a Director of Longstar until April 2023, when she was replaced by Chiwen "Claire" Wang, and subsequently resigned from all positions in May 2023. She was employed pursuant to an oral, at-will arrangement under which she received a base salary of $130,000 per year, payable in equal semimonthly installments. She was eligible to participate in the Company's standard benefits programs, including health, dental, and vision insurance (100% of premiums paid by the Company) and the 401(k) plan, with no guaranteed bonus or severance benefits.

*HongHong Xue — Former Interim Chief Financial Officer and Director of the Company*

Ms. Xue was appointed Chief Financial Officer and Director of the Company on October 23, 2023 and resigned from both positions on February 29, 2024. She served under an at-will employment arrangement with a base salary of $72,000 per year ($6,000 per month). She was eligible for company-paid health, dental, and vision insurance and could participate in the Company's 401(k) plan. No discretionary bonus, equity award, or severance benefits were provided.

*Dan Clayton — Former Chief Technology Officer of Longstar*

Mr. Clayton resigned as Chief Technology Officer of Longstar effective December 31, 2024. He was hired on April 1, 2024. Under his at-will employment arrangement, he was entitled to a base salary of $60,000 per year ($5,000 per month). He was also eligible for company-paid health, dental, and vision insurance and could participate in the Company's 401(k) plan. No additional cash bonus, equity compensation, or severance benefits were provided.

Except as described above, none of these officers had employment agreements that provided for cash bonuses, equity awards, severance payments, change-in-control payments, or other material perquisites during the fiscal years presented.

#### Key Man Insurance
We have no key man insurance on any of our executive officers.

#### Compensation of Directors
No specific board compensation policy has been adopted to date; however, we expect that our non-executive directors will be paid $36,000 per year in compensation in cash for their services on the board of directors following this offering.

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#### Certain Relationships and Related Party Transactions
Except as discussed below or otherwise disclosed above under "Executive and Director Compensation," which information is incorporated by reference where applicable in this "Certain Relationships and Related Transactions" section, the following sets forth a summary of all transactions since October 1, 2022, or any currently proposed transaction, in which the Company was to be a participant and the amount involved exceeded or exceeds the lesser of $120,000 or one percent of the average of the Company's total assets at the fiscal period-end for June 30, 2025, and September 30, 2024, 2023, and 2022, and in which any officer, director, or any stockholder owning greater than 5% of our outstanding voting shares, or any member of the above referenced individual's immediate family, had or will have a direct or indirect material interest (other than compensation described above under "Executive and Director Compensation"). We believe the terms obtained or consideration that we paid or received, as applicable, in connection with the transactions described below were comparable to terms available or the amounts that would be paid or received, as applicable, in arm's-length transactions.

#### Accounts Receivable — Related Parties
Accounts receivable — related parties were $0 as of June 30, 2025 and September 30, 2024 and 2023, and $67,285 as of September 30, 2022, which comprised $59,901 owed by ACA, a cost-method investee (in which we hold 11.77% equity interests), and $7,384 owed by TCM Zone, LLC ("TCM"), an equity-method investee (in which Longstar holds 20% equity interests). As of June 30, 2025 and September 30, 2024 and 2023, we had fully reserved an allowance for the amount due from ACA and TCM.

#### Rent Deposit and Rent Expenses — Related Party
Rent deposit — related party was $19,500 as of June 30, 2025, $19,500 as of September 30, 2024, $19,500 as of September 30, 2023, and $0 as of September 30, 2022. Rent deposit — related party was owed to Longstar Healthpro Manufacturing Inc, which is majority owned by Xinjiang Lixing Investment and Management Co. ("Xinjiang Lixing"), a former stockholder of Longstar, pursuant to the lease agreement discussed in greater detail under "Business — Properties." As of July 31, 2025, the outstanding amount of the rent deposit owed was $19,500.

Rent expenses — related party, relating to amounts paid to Longstar Healthpro Manufacturing Inc., which is majority owned by a former stockholder of Longstar, were $117,000, 117,000, $156,000, $13,000, and $0 for the nine months ended June 30, 2025 and 2024 and the fiscal years ended September 30, 2024, 2023, and 2022, respectively. During the period from July 1, 2025 to July 31, 2025, the amount of rent expenses paid was $19,500.

#### Accounts Payable — Related Party
Accounts payable — related party were $60,441 as of June 30, 2025, and $60,441 as of September 30, 2024, 2023, and 2022, representing amounts owed to Yunnan Panlong Yunhai Pharmaceutical Co., Ltd. ("Yunnan Panlong") for purchased products. Yunnan Panlong is considered a related party because its major stockholder, Ms. Lihua Zeng, is the younger sister of Lipin Zeng, who is married to Karin Mei Huang, the former sole stockholder of Longstar. As of July 31, 2025, the outstanding amount of the accounts payable owed to Yunnan Panlong was $60,441.

Accounts payable — related party were $781,668, $698,319, $15,300, and $15,300 as of as of June 30, 2025 and September 30, 2024, 2023, and 2022, respectively, representing amounts owed to Kunming Aoqun for purchased products. Kunming Aoqun is considered a related party as Ms. Lihua Zeng serves as its director. Lihua Zeng, Lipin Zeng, and Karin Mei Huang do not have any other direct or indirect material interest in Kunming Aoqun or our transactions with Kunming Aoqun. As of the July 31, 2025, the outstanding amount of the accounts payable owed to Kunming Aoqun was $781,668.

#### Other Payables — Related Parties
Other payable — related party were $67,593, $3,904, $0, and $0 as of June 30, 2025 and September 30, 2024, 2023, and 2022, respectively, representing the accrued loan interest of the loan from Karin Mei Huang (see "— Long-Term Loan — Related Party" for details). As of July 31, 2025, the outstanding amount of the accrued loan interest of the loan from Karin Mei Huang was $67,593.

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#### Long-Term Loan — Related Party
Long-term loan — related party was $2,600,000, $1,000,000, $0, and $0 as of June 30, 2025 and September 30, 2024, 2023, 2022, respectively, relating to a loan from Karin Mei Huang, the former sole stockholder of Longstar, pursuant to a loan agreement dated September 15, 2024. The annual interest rate of the loan is 9.5% and the maturity date of the loan is September 15, 2029. As of June 30, 2025, the amount of principal outstanding was $1,000,000. During the period from September 15, 2024 to July 31, 2025, the largest aggregate amount of principal outstanding to this long-term loan was $2,600,000, the amount of principal paid was $0, and the amount of interest paid was $47,500.

On March 25, 2025, the Company entered into a loan agreement with Karin Mei Huang, a stockholder, under which Karin Mei Huang provided a loan of $1,600,000 at an annual interest rate of 9.5%. The loan is set to mature on March 25, 2030 and no monthly interest payments shall be due during the first year of the loan term, and a monthly interest of $12,666.67 shall be paid beginning on March 26, 2026. During the period from March 25, 2025 to July 31, 2025, the largest aggregate amount of principal outstanding to this long-term loan was $1,600,000, the amount of principal paid was $0, and the amount of interest paid was $0.

On March 31, 2025, the Company entered into an amendment to the loan agreement that was signed on September 15, 2024, to which no monthly interest payments shall be due from April 1, 2025 through March 31, 2026, and monthly interest payments shall resume on April 1, 2026. The deferred interest payments shall not accrue interest at the contractual rate of 9.5%.

On September 26, 2025, we entered into a loan agreement with Karin Mei Huang, a stockholder, in which Karin Mei Huang agreed to provide a loan in the principal amount of $2,000,000. The loan bears interest at an annual rate of 9.5%, payable in monthly installments of approximately $15,833 beginning October 1, 2026, with the principal due in full at maturity on September 26, 2030. The loan may be prepaid at any time without penalty. The proceeds are intended to be used for general corporate purposes.

#### Revenue — Related Party
We had revenue — related party of $0, $0, $0, and $13,426 for the nine months ended June 30, 2025 and the fiscal years ended September 30, 2024, 2023, and 2022, respectively, representing revenue generated from the sale of products to TCM, in which Longstar held a 20% ownership interest (thereby making it a related party). These transactions were entered into on an arm's-length basis and on terms equivalent to those with other customers.

#### Purchase — Related Party
We had purchased — related party of $131,148, 230,241, $815,172, $0, and $0 for the nine months ended June 30, 2025 and 2024, and the fiscal years ended September 30, 2024, 2023, and 2022, respectively, representing products purchased from Kunming Aoqun.

On July 28, 2025, the Company purchased inventories from a related party, Yunnan Panlong Yunhai Pharmaceutical Trading Co., Ltd for a total of $23,390. Yunnan Panlong Yunhai Pharmaceutical Trading Co., Ltd is a related party because it is a wholly owned subsidiary of Yunnan Panlong.

These transactions were entered into on an arm's-length basis and on terms equivalent to those with other vendors.

#### Related Party Agreements
*Share-For-Share Exchange*

On December 27, 2023, Longstar, the Company, and Longstar's then sole stockholder, Karin Mei Huang, entered into the Share-for-Share Exchange. Pursuant to the Share-For-Share Exchange, Karin Mei Huang exchanged all 2,000,000 shares of Longstar which she then held, representing 100% of the outstanding stock of Longstar for 40,000,000 shares of the Company's common stock, which resulted in Longstar becoming a wholly-owned subsidiary of the Company (with the one share of Company's common stock outstanding prior to the exchange, which was owned by Longstar being cancelled).

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*Asset Transfer Agreement*

On December 31, 2022, Longstar entered into a share repurchase agreement with Xinjiang Lixing, Longstar's majority shareholder who owned 100,000,000 shares of Longstar's stock. (5,000,000 shares of Longstar stock at December 31, 2022). Xinjiang Lixing is under the common control of Karin Mei Huang. Pursuant to the share repurchase agreement, Longstar agreed to repurchase 5,000,000 shares of Longstar's common stock from Xinjiang Lixing through the following nonmonetary transactions:

1) Transferring real property to Xinjiang Lixing with a carrying value of $979,702;

2) Transferring 1,200,000 shares of ACA's common stock with a carrying value of $523,890; and

3) Other assets of $59,901.

As this constitutes the transfer of assets between entities under common control, the Company derecognizes the assets and liabilities transferred at their carrying amounts at the date of transfer.

#### Review, Approval, and Ratification of Related Party Transactions
Given our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval, or ratification of transactions, such as those described above, with our executive officers, directors, and significant stockholders. However, all of the transactions described above were approved and ratified by our directors. In connection with the approval of the transactions described above, our directors took into account various factors, including his fiduciary duty to the Company; the relationships of the related parties described above to the Company; the material facts underlying each transaction; the anticipated benefits to the Company and related costs associated with such benefits; whether comparable products or services were available; and the terms the Company could receive from an unrelated third party.

Moving forward, and prior to the effectiveness of the registration statement of which this prospectus forms a part, we intend to form an Audit Committee which will review related party transactions to determine whether such transactions are fair to the Company and its stockholders. The Audit Committee of the board of directors of the Company will be tasked with reviewing and approving any issues relating to conflicts of interests and all related party transactions of the Company ("Related Party Transactions"). The Audit Committee, in undertaking such review and will analyze the following factors, in addition to any other factors the Audit Committee deems appropriate, in determining whether to approve a Related Party Transaction: (1) the fairness of the terms for the Company (including fairness from a financial point of view); (2) the materiality of the transaction; (3) bids/terms for such transaction from unrelated parties; (4) the structure of the transaction; (5) the policies, rules and regulations of the U.S. federal and state securities laws; (6) the policies of the Committee; and (7) interests of each related party in the transaction.

The Audit Committee will only approve a Related Party Transaction if the Audit Committee determines that the terms of the Related Party Transaction are beneficial and fair (including fair from a financial point of view) to the Company and are lawful under the laws of the United States. In the event multiple members of the Audit Committee are deemed a related party, the Related Party Transaction will be considered by the disinterested members of the board of directors in place of the Committee.

In addition, our Code of Ethics (described above under "Management — Code of Ethics"), which is applicable to all of our employees, officers and directors, requires that all employees, officers, and directors avoid any conflict, or the appearance of a conflict, between an individual's personal interests and our interests.

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#### Security Ownership of Certain Beneficial Owners and Management
The following table sets forth certain information regarding the beneficial ownership of our common stock as of October 30, 2025 (the "Date of Determination") by (i) each Named Executive Officer, as such term is defined above under "Executive and Director Compensation," (ii) each member of our board of directors and each director nominee, (iii) all of our executive officers, directors, and director nominees as a group; and (iv) each person deemed to be the beneficial owner of more than 5% of our common stock. Unless otherwise indicated, each person named in the following table is assumed to have sole voting power and investment power with respect to all shares of our common stock listed as owned by such person.

The column titled "*Beneficial Ownership — Percent Prior to Offering*" is based on a total of 40,000,000 shares of our common stock outstanding as of the Date of Determination. The column titled "*Beneficial Ownership — Percent After Offering*" is based on 44,000,000 shares of our common stock to be outstanding after this offering, which gives further effect to the issuance of 4,000,000 shares of common stock in this offering and assumes no exercise of the underwriters' option to purchase additional shares to cover overallotments.

Beneficial ownership is determined in accordance with the rules of the SEC and includes voting and/or investing power with respect to securities. These rules generally provide that shares of common stock subject to options, warrants or other convertible securities that are currently exercisable or convertible, or exercisable or convertible within 60 days of the Date of Determination, are deemed to be outstanding and to be beneficially owned by the person or group holding such options, warrants or other convertible securities for the purpose of computing the percentage ownership of such person or group, but are not treated as outstanding for the purpose of computing the percentage ownership of any other person or group.

To our knowledge, except as indicated in the footnotes to this table and pursuant to applicable community property laws, as of the Date of Determination, (a) the persons named in the table have sole voting and investment power with respect to all shares of common stock shown as beneficially owned by them, subject to applicable community property laws; and (b) no person owns more than 5% of our common stock. Unless otherwise indicated, the address for each of the officers or directors listed in the table below is 4010 Valley Blvd, Suite 101, Walnut, California 91789.

---

| | | | |
|:---|:---|:---|:---|
|  **Name of Beneficial Owner** | **Number of<br>Common Stock<br>Shares** | **Beneficial<br>Ownership** | **Beneficial<br>Ownership** |
|  **Name of Beneficial Owner** | **Beneficially<br>Owned** | **Percent<br>Prior to<br>Offering** | **Percent<br>After<br>Offering** |
|  *Named Executive Officers, Executive Officers, Directors, and Director Nominees* |  |  |  |
|  Jackson Kwok |  |  |  |
|  HongHong Xue<sup>(1)</sup> |  |  |  |
|  Chiwen "Claire" Wang |  |  |  |
|  Dan Clayton<sup>(2)</sup> |  |  |  |
|  Lipin Zeng<sup>(3)</sup> |  |  |  |
|  Russell Morgan |  |  |  |
|  Stephanie Chang |  |  |  |
|  Zhiliang Zhou |  |  |  |
|  ***All named executive officers, executive officers, directors, and director nominees as a group (eight persons)*** |  |  |  |
|  **5% Stockholders** |  |  |  |
|  KMA Trust<sup>(4)</sup> | 8000000 | 20.0% | 18.2% |
|  KML Family Trust<sup>(5)</sup> | 32000000 | 80.0% | 72.7% |

---

____________

(1) HongHong Xue's Address is 139 Quiet Grove Irvine, CA 9261. HongHong Xue resigned as Chief Financial Officer effective February 28, 2024.

(2) Dan Clayton resigned as Chief Technology Officer of Longstar effective December 31, 2024.

(3) Lipin Zeng was appointed Director of the Company on October 23, 2023, and was replaced by Jackson Kwok on February 29, 2024.

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(4) The shares are beneficially owned by the trustee, Karin Mei Huang. The address of the trust is 920 S Oak Knoll Ave, Pasadena, CA 91106.

(5) Lipin Zeng, the husband of Karin Mei Huang, and Karin Mei Huang serve as the co-trustees and are the beneficial owners. The address of the trust is 920 S Oak Knoll Ave, Pasadena, CA 91106.

#### Change of Control
The Company is not aware of any arrangements which may at a subsequent date result in a change of control of the Company.

#### Equity Compensation Plan Information
As of the date of this prospectus, the Company has no outstanding equity compensation plans.

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#### Description of Capital Stock
*The following summary is a description of the material terms of our capital stock and is not complete. You should also refer to our Articles of Incorporation and Bylaws, which are included as exhibits to the registration statement of which this prospectus forms a part, and the applicable provisions of the NRS.*

#### Authorized Capitalization
The total number of authorized shares of our common stock is 400,000,000 shares, $0.0001 par value per share. The total number of "blank check" authorized shares of our preferred stock is 100,000,000 shares, $0.0001 par value per share. There are no shares of preferred stock currently outstanding.

#### Common Stock
***Voting Rights.*** Each share of our common stock is entitled to one vote on all stockholder matters. Shares of our common stock do not possess any cumulative voting rights.

Except for the election of directors, if a quorum is present, an action on a matter is approved if it receives the affirmative vote of the holders of a majority of the voting power of the shares of capital stock present in person or represented by proxy at the meeting and entitled to vote on the matter, unless otherwise required by applicable law, Nevada law, our Articles of Incorporation, or Bylaws, as amended. The election of directors will be determined by a plurality of the votes cast in respect of the shares present in person or represented by proxy at the meeting and entitled to vote, meaning that the nominees with the greatest number of votes cast, even if less than a majority, will be elected. The rights, preferences, and privileges of holders of common stock are subject to, and may be impacted by, the rights of the holders of shares of any series of preferred stock that we have designated, or may designate and issue in the future.

***Dividend Rights.*** Each share of our common stock is entitled to equal dividends and distributions per share with respect to the common stock when, as and if declared by our board of directors, subject to any preferential or other rights of any outstanding preferred stock.

***Liquidation and Dissolution Rights.*** Upon liquidation, dissolution, or winding up, our common stock will be entitled to receive pro rata on a share-for-share basis, the assets available for distribution to the stockholders after payment of liabilities and payment of preferential and other amounts, if any, payable on any outstanding preferred stock.

***No Preemptive, Conversion, or Redemption Rights.*** Holders of our outstanding common stock have no preemptive, conversion, or redemption rights. Shares of our common stock are not assessable. To the extent that additional shares of our common stock may be issued in the future, the relative interests of the then existing stockholders may be diluted.

***Fully Paid Status.*** All outstanding shares of the Company's common stock are validly issued, fully paid, and non-assessable.

#### Preferred Stock
Our board of directors has the authority to issue undesignated shares of "blank check" preferred stock in one or more series and to fix the designation, relative powers, preferences and rights and qualifications, limitations or restrictions of all shares of each such series, including, without limitation, dividend rates, conversion rights, voting rights, redemption and sinking fund provisions, liquidation preferences and the number of shares constituting each such series, without any further vote or action by the stockholders. The issuance of additional preferred stock could decrease the amount of earnings and assets available for distribution to holders of our common stock or adversely affect the rights and powers, including voting rights, of the holders of our common stock and could, among other things, have the effect of delaying, deferring, or preventing a change in control of our Company without further action by the stockholders. We have no present plans to issue any shares of preferred stock.

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#### Anti-Takeover Provisions Under the NRS
<u><u>Business Combinations</u></u>

Sections 78.411 to 78.444 of the Nevada revised statues (the "NRS") prohibit a Nevada corporation from engaging in a "combination" with an "interested stockholder" for three years following the date that such person becomes an interested stockholder and place certain restrictions on such combinations even after the expiration of the three-year period. With certain exceptions, an interested stockholder is a person or group that owns 10% or more of the corporation's outstanding voting power (including stock with respect to which the person has voting rights and any rights to acquire stock pursuant to an option, warrant, agreement, arrangement, or understanding or upon the exercise of conversion or exchange rights) or is an affiliate or associate of the corporation and was the owner of 10% or more of such voting stock at any time within the previous three years.

A Nevada corporation may elect not to be governed by Sections 78.411 to 78.444 by a provision in its Articles of Incorporation. We have such a provision in our Articles of Incorporation pursuant to which we have elected to opt out of Sections 78.411 to 78.444; therefore, these sections do not apply to us.

<u><u>Control Shares</u></u>

Nevada law also seeks to impede "unfriendly" corporate takeovers by providing in Sections 78.378 to 78.3793 of the NRS that an "acquiring person" shall only obtain voting rights in the "control shares" purchased by such person to the extent approved by the other stockholders at a meeting. With certain exceptions, an acquiring person is one who acquires or offers to acquire a "controlling interest" in the corporation, defined as one-fifth or more of the voting power. Control shares include not only shares acquired or offered to be acquired in connection with the acquisition of a controlling interest, but also all shares acquired by the acquiring person within the preceding 90 days. The statute covers not only the acquiring person but also any persons acting in association with the acquiring person. The NRS control share statutes only apply to issuers that have 200 or more stockholders of record, at least 100 of whom have had addresses in Nevada appearing on the stock ledger of the corporation at all times during the 90 days immediately preceding such date; and whom do business in Nevada directly or through an affiliated corporation. We do not currently meet these requirements and as such these provisions do not apply to us.

A Nevada corporation may elect to opt out of the provisions of Sections 78.378 to 78.3793 of the NRS. We have elected to opt out of the provisions of Sections 78.378 to 78.3793 of the NRS in our Articles of Incorporation and as such these provisions do not apply to us.

<u><u>Removal of Directors</u></u>

Section 78.335 of the NRS provides that 2/3<sup>rds</sup> of the voting power of the issued and outstanding shares of the Company are required to remove a director from office. As such, it may be more difficult for stockholders to remove directors due to the fact the NRS requires greater than majority approval of the stockholders for such removal.

#### Anti-Takeover Provisions of our Articles of Incorporation, Bylaws, and Nevada law
Our Articles of Incorporation, and Bylaws contain various provisions intended to promote the stability of our stockholder base and render more difficult certain unsolicited or hostile attempts to take us over, that could disrupt us, divert the attention of our directors, officers, and employees, and adversely affect the independence and integrity of our business. These provisions include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Special Meetings of Stockholders —* Our Bylaws provide that special meetings of the stockholders may only be called by the president, the board of directors, the chairperson of the board of directors, or one or more stockholders holding shares in the aggregate entitled to cast a majority of the votes at that meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*• Bylaws —* Our Bylaws may be amended by our board of directors alone. The stockholders also have the power to adopt, amend, or repeal the Bylaws of the Company; provided, however, that, in addition to any vote of the holders of any class or series of stock of the Company required by law or by the Articles of Incorporation, such action by stockholders requires the affirmative vote of the holders of at least 66 2/3% in voting power of the outstanding shares of capital stock of the Company entitled to vote thereon.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*• Advance Notice Procedures —* Our Bylaws establish an advance notice procedure for stockholder proposals to be brought before an annual meeting of our stockholders. At an annual meeting, our stockholders elect a board of directors and transact such other business as may properly be brought before the meeting. By contrast, at a special meeting, our stockholders may transact only the business for the purposes specified in the notice of the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *No cumulative voting* — Our Articles of Incorporation, and Bylaws do not include a provision for cumulative voting in the election of directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Removal of Directors* — Directors may be removed only with the approval of stockholders holding at least two-thirds of the voting power of the issued and outstanding stock entitled to vote in the election of directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Board Vacancies* — Subject to the rights of the holders of any outstanding series of preferred stock and unless otherwise required by law or resolution of our board of directors, vacancies on the board of directors arising through death, resignation, retirement, disqualification or removal, an increase in the number of directors or otherwise may be filled by a majority of the directors then in office, though less than a quorum.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Preferred Stock* — Our Articles of Incorporation, allows us to issue up to 100,000,000 shares of preferred stock. The undesignated preferred stock may have rights senior to those of the common stock and that otherwise could adversely affect the rights and powers, including voting rights, of the holders of common stock. In some circumstances, this issuance could have the effect of decreasing the market price of the common stock as well as having an anti-takeover effect.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Authorized but Unissued Shares —* Our board of directors may cause us to issue our authorized but unissued shares of common stock in the future without stockholders' approval. These additional shares may be utilized for a variety of corporate purposes, including future public offerings to raise additional capital, corporate acquisitions, and employee benefit plans. The existence of authorized but unissued shares of common stock could render more difficult or discourage an attempt to obtain control of a majority of our common stock by means of a proxy contest, tender offer, merger or otherwise.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Action by Written Consent —* Any action required or permitted to be taken by our common stockholders may be effected by written consent of the stockholders having not less than the minimum percentage of the vote required by the NRS for the proposed corporate action.

#### Warrants and Options
As of the date of this offering, we have no outstanding options or warrants.

#### Limitations on Liability and Indemnification of Officers and Directors
As authorized by Section 78.751 of the NRS, we may indemnify our officers and directors against expenses incurred by such persons in connection with any threatened, pending or completed action, suit or proceedings, whether civil, criminal, administrative or investigative, involving such persons in their capacities as officers and directors, so long as such persons acted in good faith and in a manner which they reasonably believed to be in our best interests. If the legal proceeding, however, is by or in our right, the director or officer may not be indemnified in respect of any claim, issue, or matter as to which he is adjudged to be liable for negligence or misconduct in the performance of his duty to us unless a court determines otherwise.

Under Nevada law, corporations may also purchase and maintain insurance or make other financial arrangements on behalf of any person who is or was a director or officer (or is serving at our request as a director or officer of another corporation) for any liability asserted against such person and any expenses incurred by him in his capacity as a director or officer. These financial arrangements may include trust funds, self-insurance programs, guarantees, and insurance policies.

Additionally, our Bylaws state that we shall indemnify every (i) present or former director, advisory director, or officer of us, (ii) any person who while serving in any of the capacities referred to in clause (i) served at our request as a director, officer, partner, venturer, proprietor, trustee, employee, agent, or similar functionary of another foreign or

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domestic corporation, partnership, joint venture, trust, employee benefit plan, or other enterprise, and (iii) any person nominated or designated by (or pursuant to authority granted by) the board of directors or any committee thereof to serve in any of the capacities referred to in clauses (i) or (ii) (each an "Indemnitee").

Our Bylaws provide that we shall indemnify an Indemnitee against all judgments, penalties (including excise and similar taxes), fines, amounts paid in settlement, and reasonable expenses actually incurred by the Indemnitee in connection with any proceeding in which he was, is, or is threatened to be named as a defendant or respondent, or in which he was or is a witness without being named a defendant or respondent, by reason, in whole or in part, of his serving or having served, or having been nominated or designated to serve, if it is determined that the Indemnitee (a) conducted himself in good faith, (b) reasonably believed, in the case of conduct in his official capacity, that his conduct was in our best interests and, in all other cases, that his conduct was at least not opposed to our best interests, and (c) in the case of any criminal proceeding, had no reasonable cause to believe that his conduct was unlawful; provided, however, that in the event that an Indemnitee is found liable to us or is found liable on the basis that personal benefit was improperly received by the Indemnitee, the indemnification (i) is limited to reasonable expenses actually incurred by the Indemnitee in connection with the proceeding and (ii) shall not be made in respect of any proceeding in which the Indemnitee shall have been found liable for willful or intentional misconduct in the performance of his duty to us.

Except as provided above, the Bylaws provide that no indemnification shall be made in respect to any proceeding in which such Indemnitee has been (a) found liable on the basis that personal benefit was improperly received by him, whether or not the benefit resulted from an action taken in the Indemnitee's official capacity, or (b) found liable to us. The termination of any proceeding by judgment, order, settlement, or conviction, or on a plea of nolo contendere or its equivalent, is not of itself determinative that the Indemnitee did not meet the requirements set forth in clauses (a) or (b) above. An Indemnitee shall be deemed to have been found liable in respect of any claim, issue, or matter only after the Indemnitee shall have been so adjudged by a court of competent jurisdiction after exhaustion of all appeals therefrom. Reasonable expenses shall include, without limitation, all court costs and all fees and disbursements of attorneys' fees for the Indemnitee. The indemnification provided shall be applicable whether or not negligence or gross negligence of the Indemnitee is alleged or proven.

In addition, we plan to enter into indemnification agreements with directors, officers, and some employees containing provisions that are in some respects broader than the specific indemnification provisions contained in the NRS. The indemnification agreements will require our Company, among other things, to indemnify our directors against certain liabilities that may arise by reason of their status or service as directors and to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified.

Neither our Bylaws nor our Articles of Incorporation include any specific indemnification provisions for our officers or directors against liability under the Securities Act. Additionally, insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.

#### Listing
We have applied to list our common stock for trading on Nasdaq under the symbol "AFA," which listing is a condition to this offering. However, no assurance can be given that our application will be approved and that our common stock will ever be listed on Nasdaq. If our application is not approved by Nasdaq, we will not be able to consummate the offering and will terminate the offering.

#### Transfer Agent
The transfer agent for our common stock is Transhare Corporation at Bayside Center 1, 17755 North US Highway 19, Suite #140, Clearwater, FL 33764.

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#### Shares Eligible for Future Sale
Future sales of substantial amounts of common stock in the public market after this offering could adversely affect market prices prevailing from time to time and could impair our ability to raise capital through the sale of our equity securities. We are unable to estimate the number of shares of common stock that may be sold in the future.

Prior to this offering, there has been no active market for our common stock. Future sales of substantial amounts of our common stock in the public market could adversely affect market prices prevailing from time to time.

Upon completion of this offering, assuming an offering size of 4,000,000 shares of common stock and an initial public offering price equal to $4.0, we will have outstanding an aggregate of 44,000,000 shares of common stock. Of these outstanding shares of common stock, the 4,000,000 shares of common stock sold in this offering will be freely transferable without restriction or registration under the Securities Act, except for any shares purchased by any of our existing "affiliates," as that term is defined in Rule 144 under the Securities Act. The remaining 40,000,000 shares of common stock are "restricted securities" as defined in Rule 144. Restricted securities may be sold in the public market only if registered or if they qualify for an exemption from registration under Rules 144 or 701 of the Securities Act, as described below.

#### Rule 144
In general, under Rule 144, beginning 90 days after this offering, a person, or persons whose shares are aggregated, other than any affiliate of ours, who owns shares that were purchased from us or any affiliate of ours at least six months previously, is entitled to sell such shares as long as current public information about us is available. In addition, our affiliates who own shares that were purchased from us or any affiliate of ours at least six months previously are entitled to sell within any three-month period a number of shares that does not exceed the greater of

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) one percent of our then-outstanding shares of common stock, which will equal approximately 440,000 shares immediately after this offering, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the average weekly trading volume of our common stock on Nasdaq during the four calendar weeks preceding the filing of a notice of the sale on Form 144, or, if no such notice is required, the date of the receipt of the order to execute the sale.

Sales under Rule 144 by our affiliates are also subject to manner of sale provisions, notice requirements in specified circumstances and the availability of current public information about us.

Furthermore, under Rule 144, a person who is not deemed to have been one of our affiliates at any time during the three months preceding a sale, and who owns shares within the definition of "restricted securities" under Rule 144 that were purchased from us, or any affiliate, at least one year previously, would be entitled to sell shares under Rule 144 without regard to the volume limitations, manner of sale provisions, public information requirements, or notice requirements described above.

We are unable to estimate the number of shares that will be sold under Rule 144 since this will depend on the market price for our common stock, the personal circumstances of the stockholder, and other factors.

#### Rule 701
In general, under Rule 701, any of our employees, directors, officers, consultants, or advisors who purchased shares from us in connection with a compensatory stock or option plan or other written agreement before the effective date of this offering is entitled to resell such shares 90 days after the effective date of this offering in reliance on Rule 144, without having to comply with the holding period requirement or other restrictions contained in Rule 144.

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The SEC has indicated that Rule 701 will apply to typical stock options granted by an issuer before it becomes subject to the reporting requirements of the Exchange Act, along with the shares acquired upon exercise of such options, including exercises after the date of this prospectus.

None of our outstanding shares of common stock were issued in consideration for compensation.

#### Lock-Up Agreements
See "Underwriting — Lock-Up Agreements."

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#### Underwriting
In connection with this offering, we expect to enter an underwriting agreement with US Tiger Securities, Inc., as the Representative of the underwriters named in this prospectus, with respect to the common stock being sold in this offering. Under the terms and subject to the conditions contained in the underwriting agreement, the Representative will agree to purchase from us on a firm commitment basis the respective number of shares of common stock at the public offering price less the underwriting discounts set forth on the cover page of this prospectus, and each of the underwriters has severally agreed to purchase, and we have agreed to sell to the underwriters, at the public offering price per share less the underwriting discounts set forth on the cover page of this prospectus, the number of shares of common stock set forth opposite its name in the following table.

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| | |
|:---|:---|
|  **Underwriters** | **Number of <br>Shares** |
|  US Tiger Securities, Inc. |  |
|  Total |  |

---

The underwriters are committed to purchase all common stock offered by this prospectus if they purchase any common stock. The underwriters are not obligated to purchase the common stock covered by the underwriters' over-allotment option to purchase common stock as described below. The underwriters are offering the common stock, subject to prior sale, when, as and if issued to and accepted by them, subject to approval of legal matters by their counsel, and other conditions contained in the underwriting agreement, such as the receipt by the Representative of officer's certificates and legal opinions. The underwriters reserve the right to withdraw, cancel, or modify offers to the public and to reject orders in whole or in part.

#### Pricing of this Offering
Prior to this offering, there has been no public market for our common stock. The initial public offering price for our common stock will be determined through negotiations between us and the Representative. Among the factors to be considered in these negotiations will be prevailing market conditions, our financial information, market valuations of other companies that we and the Representative believe to be comparable to us, estimate of our business potential and earning prospects, the present state of our development, and other factors deemed relevant. The initial public offering price of our common stock in this offering does not necessarily bear any direct relationship to the assets, operations, book value, or other established criteria of value of our Company.

#### Over-Allotment Option
If the underwriters sell more shares of common stock than the total number set forth in the table above, we have granted to the Representative an option, exercisable one or more times in whole or in part, not later than 45 days after the date of this prospectus, to purchase up to 600,000 additional shares of common stock at the public offering price less the underwriting discounts set forth on the cover page of this prospectus, constituting 15% of the total number of shares of common stock to be offered in this offering (excluding shares subject to this option). The Representative may exercise this option solely for the purpose of covering over-allotments in connection with this offering. Any shares of common stock issued or sold under the option will be issued and sold on the same terms and conditions as the other shares of common stock that are the subject of this offering. If this option is exercised in full, the total proceeds to us will be $18,400,000 before deduction of underwriting discounts, non-accountable expense allowance, and estimated offering expenses.

#### Underwriting Discounts; Expenses
The following table summarizes the public offering price and the underwriting discounts payable to the underwriters by us in connection with this offering (assuming both the exercise in full and non-exercise of the over-allotment option that we have granted to the Representative):

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Per Share** | **Per Share** | **Total** | **Total** |
|  | **Without <br>Over-Allotment** | **With <br>Over-Allotment** | **Without <br>Over-Allotment** | **With <br>Over-Allotment** |
|  Public offering price | $| $| $| $|
|  Underwriting discount payable by us | $| $| $| $|
|  Proceeds, before expenses, to us | $| $| $| $|

---

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We have agreed to pay the underwriters the following: (i) a non-accountable expense allowance equal to 0.5% of the gross proceeds for expenses in connection with this offering; (ii) a discount of 6.5% of the shares of common stock at the initial public offering and the over-allotment shares; and (iii) a reasonable accountable expense reimbursement of up to $170,000 for out-of-pocket expenses incurred in connection with this offering. The Representative's out-of-pocket expenses include, but are not limited to: road show, diligence, and legal fees. As of the date of this prospectus, we have paid the Representative an advance of $30,000, which will be applied against any out-of-pocket accountable expenses. Such advance payments will be returned to us to the extent any portion of the advance is not actually incurred, in accordance with FINRA Rule 5110(g)(4)(A).

#### Indemnification
We have agreed to indemnify the Representative and the other underwriters against certain liabilities, including liabilities under the Securities Act. If we are unable to provide this indemnification, we will contribute to payments that the Representative and the other underwriters may be required to make for these liabilities.

#### Right of Participation
The Company granted the Representative the right to participate as an investment banker, joint book-runner and/or joint placement agent, for every future public offering, including all equity linked financings for a period of 12 months following the closing of this offering.

#### Lock-Up Agreements
We have agreed, subject to certain exceptions, not to transfer or dispose of, directly or indirectly, any of our common stock, or any securities convertible into or exchangeable or exercisable for our common stock, for a period of six months from the closing of this offering.

Our directors, executive officers, and principal stockholders (defined as owners of 5% or more of our common stock) have agreed, subject to certain exceptions, not to offer, pledge, announce the intention to sell, sell, contract to sell, sell any option or contract to purchase, purchase any option or contract to sell, grant any option, right, or warrant to purchase, or otherwise dispose of, directly or indirectly, or enter into any swap or other agreement that transfers, in whole or in part, any of the economic consequences of ownership of our common stock or such other securities for a period of six months from the closing of this offering, without the prior written consent of the Representative.

The Representative has no present intention to waive or shorten the lock-up period; however, the terms of the lock-up agreements may be waived at its discretion. In determining whether to waive the terms of the lockup agreements, the Representative may base its decision on its assessment of the relative strengths of the securities markets and companies similar to ours in general, and the trading pattern of, and demand for, our securities in general.

#### Electronic Offer, Sale, and Distribution of Common Stock
A prospectus in electronic format may be made available on the websites maintained by the Representative. In addition, shares of common stock may be sold by the Representative to securities dealers who resell our common stock to online brokerage account holders. Other than the prospectus in electronic format, the information on the Representative's website and any information contained in any other website maintained by the Representative is not part of the prospectus or the registration statement of which this prospectus forms a part, has not been approved and/or endorsed by us or the Representative in its capacity as Representative and should not be relied upon by investors.

#### Selling Restrictions
No action has been taken in any jurisdiction (except in the United States) that would permit a public offering of our common stock, or the possession, circulation or distribution of this prospectus or any other material relating to us or our common stock, where action for that purpose is required. Accordingly, our common stock may not be offered or sold, directly or indirectly, and neither this prospectus nor any other offering material or advertisements in connection with our common stock may be distributed or published, in or from any country or jurisdiction except in compliance with any applicable rules and regulations of any such country or jurisdiction.

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#### Offer Restrictions Outside the United States
Other than in the United States, no action has been taken by us or the underwriters that would permit a public offering of the securities offered by this prospectus in any jurisdiction where action for that purpose is required. The securities offered by this prospectus may not be offered or sold, directly or indirectly, nor may this prospectus or any other offering material or advertisements in connection with the offer and sale of any such securities be distributed or published in any jurisdiction, except under circumstances that will result in compliance with the applicable rules and regulations of that jurisdiction. Persons into whose possession this prospectus comes are advised to inform themselves about and to observe any restrictions relating to this offering and the distribution of this prospectus. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any securities offered by this prospectus in any jurisdiction in which such an offer or a solicitation is unlawful. In particular, our common stock has not been qualified for distribution by prospectus in Canada and may not be offered or sold in Canada during the course of their distribution hereunder except pursuant to a Canadian prospectus or prospectus exemption.

#### Certain Relationships
From time to time, the underwriters and/or their affiliates have provided, and may in the future provide, various investment banking and other financial services for us for which services it has received and, may in the future receive, customary fees.

Except for the services provided in connection with this offering, the underwriters have not provided any investment banking or other financial services during the 180-day period preceding the date of this prospectus.

#### Listing
In connection with this offering, we have applied to have our common stock listed for trading on Nasdaq under the symbol "AFA." There is no assurance, however, that our common stock will be listed for trading on Nasdaq or any other national securities exchange. The listing of our common stock on Nasdaq is a required condition to the closing of this offering.

#### Passive Market Making
Any underwriter who is a qualified market maker on Nasdaq may engage in passive market making transactions on Nasdaq, in accordance with Rule 103 of Regulation M under the Exchange Act, during a period before the commencement of offers or sales of the shares and extending through the completion of the distribution. Passive market makers must comply with applicable volume and price limitations and must be identified as a passive market maker. In general, a passive market maker must display its bid at a price not in excess of the highest independent bid for such security. If all independent bids are lowered below the passive market maker's bid, however, the passive market maker's bid must then be lowered when certain purchase limits are exceeded.

#### Potential Conflicts of Interest
The underwriters and their affiliates may, from time to time, engage in transactions with and perform services for us in the ordinary course of their business for which they may receive customary fees and reimbursement of expenses. In the ordinary course of their various business activities, the underwriters and their affiliates may make or hold a broad array of investments and actively trade debt and equity securities (or related derivative securities) and financial instruments (including bank loans) for their own accounts and for the accounts of their customers and such investment and securities activities may involve securities and/or instruments of our Company. The underwriters and their affiliates may also make investment recommendations and/or publish or express independent research views in respect of such securities or instruments and may at any time hold, or recommend to clients that they acquire, long and/or short positions in such securities and instruments.

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#### Price Stabilization, Short Positions, and Penalty Bids
Until the distribution of the common stock offered by this prospectus is completed, rules of the SEC may limit the ability of the underwriters to bid for and to purchase our common stock. As an exception to these rules, the underwriters may engage in transactions effected in accordance with Regulation M under the Exchange Act that are intended to stabilize, maintain, or otherwise affect the price of our common stock. The underwriters may engage in over-allotment sales, syndicate covering transactions, stabilizing transactions, and penalty bids in accordance with Regulation M.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Stabilizing transactions consist of bids or purchases made by the managing underwriter for the purpose of preventing or slowing a decline in the market price of our securities while this offering is in progress.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Short sales and over-allotments occur when the managing underwriter, on behalf of the underwriting syndicate, sells more of our shares than they purchase from us in this offering. In order to cover the resulting short position, the managing underwriter may exercise the over-allotment option described above and/or may engage in syndicate covering transactions. There is no contractual limit on the size of any syndicate covering transaction. The underwriters will deliver a prospectus in connection with any such short sales. Purchasers of shares sold short by the underwriters are entitled to the same remedies under the federal securities laws as any other purchaser of units covered by the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Syndicate covering transactions are bids for or purchases of our securities on the open market by the managing underwriter on behalf of the underwriters in order to reduce a short position incurred by the managing underwriter on behalf of the underwriters.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A penalty bid is an arrangement permitting the managing underwriter to reclaim the selling concession that would otherwise accrue to an underwriter if the common stock originally sold by the underwriter were later repurchased by the managing underwriter and therefore were not effectively sold to the public by such underwriter.

Stabilization, syndicate covering transactions, and penalty bids may have the effect of raising or maintaining the market price of our common stock or preventing or delaying a decline in the market price of our common stock. As a result, the price of our common stock may be higher than the price that might otherwise exist in the open market.

Neither we nor the underwriters make any representation or prediction as to the effect that the transactions described above may have on the prices of our common stock. These transactions may occur on Nasdaq or on any trading market. If any of these transactions are commenced, they may be discontinued without notice at any time.

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#### Legal Matters
We are being represented by Hunter Taubman Fischer & Li LLC with respect to certain legal matters as to United States federal securities and New York State law. The validity of the common stock offered in this offering will be passed upon for us also by Hunter Taubman Fischer & Li LLC. VCL Law LLP is acting as counsel to the underwriters in connection with this offering.

#### Experts
The financial statements for the fiscal years ended September 30, 2024 and 2023, included in this prospectus have been so included in reliance on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The office of WWC, P.C. is located at 2010 Pioneer Ct, San Mateo, CA 94403.

#### Where You Can Find More Information
We have filed with the SEC a registration statement on Form S-1 (File No. 333-289936) under the Securities Act, with respect to the securities offered by this prospectus. This prospectus, which is part of the registration statement, omits certain information, exhibits, schedules, and undertakings set forth in the registration statement. For further information pertaining to us and our common stock, reference is made to the registration statement and the exhibits and schedules to the registration statement. Statements contained in this prospectus as to the contents or provisions of any documents referred to in this prospectus are not necessarily complete, and in each instance where a copy of the document has been filed as an exhibit to the registration statement, reference is made to the exhibit for a more complete description of the matters involved.

You may read registration statements and certain other filings made with the SEC electronically are publicly available through the SEC's website at *https://www.sec.gov*. The registration statement, including all exhibits and amendments to the registration statement, has been filed electronically with the SEC. If you do not have internet access, requests for copies of such documents should be directed to the Company's Chief Executive Officer, at Farlong Holding Corporation, 4010 Valley Blvd, Suite 101, Walnut, California 91789.

Upon completion of this offering, we will become subject to the information and periodic reporting requirements of the Exchange Act and, accordingly, will file annual reports containing financial statements audited by an independent public accounting firm, quarterly reports containing unaudited financial data, current reports, proxy statements, and other information with the SEC. You will be able to inspect and copy such periodic reports, proxy statements, and other information at the SEC's public reference room, and the website of the SEC referred to above.

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#### Index to Financial Statements

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| | |
|:---|:---|
|  | **Page** |
|  **Index to Audited Financial Statements** |  |
|  [Report of Independent Registered Public Accounting Firm (PCAOB ID: 1171)](#T501) | F-2 |
|  [Consolidated Balance Sheets as of September 30, 2024 and 2023](#T502) | F-3 |
|  [Consolidated Statement of Operations for the fiscal years ended September 30, 2024 and 2023](#T503) | F-4 |
|  [Consolidated Statements of Changes in Stockholders' Equity for the fiscal years ended September 30, 2024 and 2023](#T504) | F-5 |
|  [Consolidated Statements of Cash Flows for the fiscal years ended September 30, 2024 and 2023](#T505) | F-6 |
|  [Notes to the Consolidated Financial Statements](#T506) | F-8 |

---

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| | |
|:---|:---|
|  | **Page** |
|  **Index to Unaudited Condensed Consolidated Financial Statements** |  |
|  [Condensed Consolidated Balance Sheets as of June 30, 2025 (Unaudited) and September 30, 2024](#T2409) | F-30 |
|  [Condensed Consolidated Statements of Operations for the Nine Months Ended June 30, 2025 and 2024 (Unaudited)](#T2410) | F-31 |
|  [Condensed Consolidated Statements of Changes in Stockholders' (Deficit) Equity for the Nine Months Ended June 30, 2025 and 2024 (Unaudited)](#T2411) | F-32 |
|  [Condensed Consolidated Statements of Cash Flows for the Nine Months Ended June 30, 2025 and 2024 (Unaudited)](#T2412) | F-33 |
|  [Notes to Unaudited Condensed Consolidated Financial Statements](#T2413) | F-34 |

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#### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To:

The Board of Directors and Stockholders of<br>Farlong Holding Corporation and its subsidiaries

#### Opinion on the Financial Statements
We have audited the accompanying consolidated balance sheets of Farlong Holding Corporation and its subsidiary (collectively the "Company") as of September 30, 2024 and 2023, and the related consolidated statements of operations, changes in stockholders' equity, and cash flows for each of the years in the two-year period ended September 30, 2024, 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 September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year period ended September 30, 2024, in conformity with accounting principles generally accepted in the United States of America.

#### Substantial Doubt about the Company's Ability to Continue as a Going Concern
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has experienced recurring losses from operations and negative cash flows from operating activities during the year ended September 30, 2024. The Company also reported an accumulated deficit and relied on debt financing from related parties. These factors raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. These financial statements do not include any adjustments that might result from the outcome of this uncertainty.

#### Basis for Opinion
These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. 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.

![](twwc_sign.jpg)

WWC, P.C.<br>Certified Public Accountants<br>PCAOB ID: 1171

We have served as the Company's auditor since October 2023.

San Mateo, CA<br>May 02, 2025

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#### FARLONG HOLDING CORPORATION<br>CONSOLIDATED BALANCE SHEETS<br>(Audited)

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| | | |
|:---|:---|:---|
|  | **September 30,<br>2024** | **September 30, <br>2023** |
|  ASSETS |  |  |
|  CURRENT ASSETS |  |  |
| &nbsp;&nbsp;&nbsp; Cash and cash equivalent | $1339922 | $2373690 |
| &nbsp;&nbsp;&nbsp; Accounts receivable, net | 56470 | 20390 |
| &nbsp;&nbsp;&nbsp; Inventory | 914202 | 263895 |
| &nbsp;&nbsp;&nbsp; Prepayments and other current assets | 32957 | 18182 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Current Assets | 2343551 | 2676157 |
|  NON-CURRENT ASSETS |  |  |
| &nbsp;&nbsp;&nbsp; Operating lease right-of-use asset | 722156 | 705614 |
| &nbsp;&nbsp;&nbsp; Financing lease right-of-use asset | 4212 | 14322 |
| &nbsp;&nbsp;&nbsp; Property and equipment, net | 112907 | 32660 |
| &nbsp;&nbsp;&nbsp; Deferred offering costs | 58491 | 50000 |
| &nbsp;&nbsp;&nbsp; Rent deposit – related party | 19500 | 19500 |
| &nbsp;&nbsp;&nbsp; Rent deposit | 6511 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Assets | $3267328 | $3498253 |
|  LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |
|  CURRENT LIABILITIES |  |  |
| &nbsp;&nbsp;&nbsp; Accounts payable | $306378 | $315014 |
| &nbsp;&nbsp;&nbsp; Accounts payable – related party | 758760 | 75741 |
| &nbsp;&nbsp;&nbsp; Other payables | 114933 | 73659 |
| &nbsp;&nbsp;&nbsp; Other payables – related party | 3904 |  |
| &nbsp;&nbsp;&nbsp; Contract liabilities | 97 | 3287 |
| &nbsp;&nbsp;&nbsp; Operating lease liabilities – current | 182332 | 108673 |
| &nbsp;&nbsp;&nbsp; Financing lease liabilities – current | 4608 | 10676 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Current Liabilities | 1371012 | 587050 |
|  NON-CURRENT LIABILITIES |  |  |
| &nbsp;&nbsp;&nbsp; Long-term loan – related party | 1000000 |  |
| &nbsp;&nbsp;&nbsp; Operating lease liabilities – non-current | 543995 | 598312 |
| &nbsp;&nbsp;&nbsp; Financing lease liabilities – non-current |  | 4608 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Liabilities | 2915007 | 1189970 |
|  COMMITMENTS AND CONTINGENCIES |  |  |
|  STOCKHOLDERS' EQUITY |  |  |
| &nbsp;&nbsp;&nbsp; Preferred stock ($0.0001 par value, 100,000,000 shares authorized, none issued and outstanding at September 30, 2024 and 2023) |  |  |
| &nbsp;&nbsp;&nbsp; Common stock ($0.0001 par value, 400,000,000 shares authorized, 40,000,000 shares issued and outstanding at September 30, 2024 and 2023)\* | 4000 | 4000 |
| &nbsp;&nbsp;&nbsp; Additional paid-in capital | 4432507 | 4432507 |
| &nbsp;&nbsp;&nbsp; Accumulated deficit | (4084186) | (2128224) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Stockholders' Equity | 352321 | 2308283 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Liabilities and Stockholders' Equity | $3267328 | $3498253 |

---

____________

\* Share and per share data are presented on a retroactive basis to reflect recapitalization of entities under common control on December 27, 2023.

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

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION <br>CONSOLIDATED STATEMENTS OF OPERATIONS <br>(Audited)

---

| | | |
|:---|:---|:---|
|  | **For the Fiscal Year Ended** | **For the Fiscal Year Ended** |
|  | **September 30,<br>2024** | **September 30,<br>2023** |
|  REVENUE | $765509 | $613919 |
|  COST OF REVENUE | 296114 | 180537 |
|  GROSS PROFIT | 469395 | 433382 |
|  OPERATING EXPENSES: |  |  |
| &nbsp;&nbsp;&nbsp; Selling expenses | 159553 | 215185 |
| &nbsp;&nbsp;&nbsp; General and administrative expenses | 2287093 | 1234873 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total operating expenses | 2446646 | 1450058 |
|  LOSS FROM OPERATIONS | (1977251) | (1016676) |
|  OTHER INCOME (EXPENSE), NET |  |  |
| &nbsp;&nbsp;&nbsp; Investment gain from marketable securities |  | 187345 |
| &nbsp;&nbsp;&nbsp; Gain from sale/equity income of investment in unconsolidated entities |  | 298177 |
| &nbsp;&nbsp;&nbsp; Impairment of investment in unconsolidated entities |  | (135000) |
| &nbsp;&nbsp;&nbsp; Dividend income | 4270 | 109463 |
| &nbsp;&nbsp;&nbsp; Other income, net | 17019 | 21015 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total other income, net | 21289 | 481000 |
|  LOSS BEFORE INCOME TAXES | (1955962) | (535676) |
|  PROVISION FOR INCOME TAXES |  | 254847 |
|  NET LOSS | $(1955962) | $(790523) |
|  WEIGHTED AVERAGE NUMBER OF COMMON STOCK\* |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic and diluted | 40000000 | 131780822 |
|  LOSS PER SHARE |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic and diluted | $(0.05) | $(0.01) |

---

____________

\* Share and per share data are presented on a retroactive basis to reflect recapitalization of entities under common control on December 27, 2023.

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

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION <br>CONSOLIDATED STATEMENTS OF CHANGE IN STOCKHOLDERS' EQUITY<br>(Audited)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **<br>Preferred stock** | **<br>Preferred stock** | **Common stock** | **Common stock** | **Additional <br>paid in <br>capital** | **Accumulated<br>deficit** | **Total <br>stockholders'<br>equity** |
|  | **Shares** | **Amount** | **Shares\*** | **Amount** | **Additional <br>paid in <br>capital** | **Accumulated<br>deficit** | **Total <br>stockholders'<br>equity** |
|  BALANCE, September 30, 2022  |  | $— | 140000000 | $14000 | $5986000 | $(1337701) | $4662299 |
| &nbsp;&nbsp;&nbsp; Repurchase of common stock |  |  | (100000000) | (10000) | (1553493) |  | (1563493) |
| &nbsp;&nbsp;&nbsp; Net loss |  |  |  |  |  | (790523) | (790523) |
|  BALANCE, September 30, 2023  |  | $— | 40000000 | $4000 | $4432507 | $(2128224) | $2308283 |
| &nbsp;&nbsp;&nbsp; Net loss |  |  |  |  |  | (1955962) | (1955962) |
|  BALANCE, September 30, 2024  |  | $— | 40000000 | $4000 | $4432507 | $(4084186) | $352321 |

---

____________

\* Share and per share data are presented on a retroactive basis to reflect recapitalization of entities under common control on December 27, 2023.

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

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION <br>CONSOLIDATED STATEMENTS OF CASH FLOWS <br>(Audited)

---

| | | |
|:---|:---|:---|
|  | **For the Fiscal <br>Year Ended<br>September 30,<br>2024** | **For the Fiscal <br>Year Ended<br>September 30,<br>2023** |
|  CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |
| &nbsp;&nbsp;&nbsp; Net loss | $(1955962) | $(790523) |
| &nbsp;&nbsp;&nbsp; Adjustments to reconcile net income to net cash used in operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Depreciation expense | 17569 | 28847 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Recovery from) provision for credit losses | (14634) | 2907 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Noncash operating lease expense | 177150 | 14370 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Noncash finance lease expense | 10110 | 10110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Impairment of inventory | 26878 | 31362 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment gain from marketable securities |  | (187345) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gain from sale of investment in unconsolidated entities |  | (290931) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Impairment of investment in unconsolidated entities |  | 135000 |
|  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Gain) loss on disposal of equipment | (1408) | 1583 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dividend income |  | (40737) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax expenses |  | 240077 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other |  | 2023 |
| &nbsp;&nbsp;&nbsp; Change in operating assets and liabilities |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts receivable | (21447) | 1174 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts receivable – related parties |  | 7384 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory | (677184) | (114295) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prepayments and other current assets | (14776) | 43187 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rent deposit | (6511) | (19500) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts payable | (8636) | 40260 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts payable – related party | 683019 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other payables | 41275 | 27276 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other payables – related parties | 3904 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred income – Contract liabilities | (3190) | (4228) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating lease liabilities | (174349) | (13000) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net cash used in operating activities | (1918192) | (874999) |
|  CASH FLOWS FROM INVESTING ACTIVITIES: |  |  |
| &nbsp;&nbsp;&nbsp; Purchase of property and equipment | (121409) | (22120) |
| &nbsp;&nbsp;&nbsp; Purchase of marketable securities |  | (67980) |
| &nbsp;&nbsp;&nbsp; Proceeds from sales of equipment | 25000 |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sale of marketable securities |  | 2757114 |
| &nbsp;&nbsp;&nbsp; Proceeds from sale of investment in unconsolidated entities |  | 540000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net cash (used in) provided by investing activities | (96409) | 3207014 |
|  CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |
| &nbsp;&nbsp;&nbsp; Payments of deferred offering costs | (8491) | (50000) |
| &nbsp;&nbsp;&nbsp; Payment of finance lease liabilities | (10676) | (10155) |
| &nbsp;&nbsp;&nbsp; Long-term loan borrowing from related parties | 1000000 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net cash provided by (used in) financing activities | 980833 | (60155) |
|  Net (decrease) increase in cash and cash equivalent | (1033768) | 2271860 |
|  Cash and cash equivalent, beginning of year | 2373690 | 101830 |
|  Cash and cash equivalent, end of year | $1339922 | $2373690 |

---

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION <br>CONSOLIDATED STATEMENTS OF CASH FLOWS — (Continued)<br>(Audited)

---

| | | |
|:---|:---|:---|
|  | **For the Fiscal <br>Year Ended<br>September 30,<br>2024** | **For the Fiscal <br>Year Ended<br>September 30,<br>2023** |
|  SUPPLEMENTAL CASH FLOW INFORMATION: |  |  |
| &nbsp;&nbsp;&nbsp; Cash paid for income tax | $15570 | $1359 |
| &nbsp;&nbsp;&nbsp; Cash paid for amounts included in the measurement of lease liabilities | $220290 | $24245 |
| &nbsp;&nbsp;&nbsp; Cash paid for interest of financing lease | $523 | $1043 |
|  SUPPLEMENTAL DISCLOSURE OF NON-CASH TRANSACTIONS: |  |  |
| &nbsp;&nbsp;&nbsp; Right of use assets acquired under new operating leases | $193691 | $719984 |
| &nbsp;&nbsp;&nbsp; Lease modification impact on right of use assets and liabilities | $15070 | $— |
| &nbsp;&nbsp;&nbsp; Repurchase of common stock | $— | $1563493 |

---

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

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 1 — Nature of business and organization
Farlong Holding Corporation ("Farlong"), is a holding company incorporated on October 26, 2023 in Nevada. Farlong has no substantial operations other than holding all of the outstanding share capital of its subsidiary, Longstar Healthpro, Inc. ("Longstar"). Longstar was incorporated on November 22, 1999 in California. Farlong, through its subsidiary Longstar (the "Company"), is a health dietary supplements company engaged in the sales of dietary supplements, encompassing vitamins, minerals, and herbal products through various sales arrangements.

On December 27, 2023, Farlong completed a reorganization through entering into a Share Exchange Agreement with the then sole stockholder of Longstar, Ms. Karin Mei Huang, resulting in Ms. Karin Mei Huang becoming the 100% stockholder of Farlong and Farlong becoming the 100% stockholder of Longstar.

Before and after the reorganization, Farlong, together with its subsidiary, is effectively controlled by the same stockholder, Ms. Karin Mei Huang, and therefore the reorganization is accounted as a recapitalization of entities under common control in accordance with Accounting Standards Codification ("ASC") 805-50-25. Accordingly, for accounting purposes the combination was treated as the equivalent of Longstar issuing shares for the net assets of Farlong. The consolidation of Farlong and its subsidiary has been accounted for at historical cost and prepared on the basis as if the aforementioned transaction had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements in accordance with ASC 805-50-45-5.

#### Note 2 — Basis of presentation and summary of significant accounting policies
<u><u>Going concern</u></u>

In assessing liquidity, the Company monitors and analyzes cash on-hand and operating expenditure commitments. The Company's liquidity needs are to meet working capital requirements and operating expense obligations. To date, the Company has financed its operations primarily through cash flows from operations and debt financing from related parties. As of September 30, 2024 and 2023, the Company had approximately $1.3 million and $2.4 million in cash, respectively, which primarily consists of bank deposits, which are unrestricted as to withdrawal and use. The Company's working capital was approximately $1.0 million and $2.1 million as of September 30, 2024 and 2023. The Company's accumulated deficit and negative operating cashflow for the year September 30, 2024 amounted to $4,084,186 and $1,918,192, respectively.

Subsequent to September 30, 2024, the Company obtained a $1.6 million long-term loan for liquidity. See Note 14 for further details.

The Company has experienced recurring losses from operations and negative cash flows from operating activities since 2022. In addition, the Company had, and may potentially continue to have, an ongoing need to raise additional cash from outside sources to fund its expansion plan and related operations. Successful transition to attaining profitable operations is dependent upon achieving a level of revenue adequate to support the Company's cost structure. In connection with the Company's assessment of going concern considerations in accordance with Financial Accounting Standard Board's Accounting Standards Update ("ASU") 2014-15, "Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern," management has determined that these conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that these consolidated financial statements are issued.

If the Company is unable to realize its assets within the normal operating cycle of a 12-month period, the Company may have to consider certain cost cutting measure to reduce its operating costs. The Company may also consider supplementing its available sources of funds through additional debt and equity financing.

The Company can make no assurances that required financings will be available for the amounts needed, or on terms commercially acceptable to the Company, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on the Company and it would materially adversely affect its ability to continue as a going concern.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
The consolidated financial statements have been prepared assuming that the Company will continue as a going concern and, accordingly, do not include any adjustments that might result from the outcome of this uncertainty.

<u><u>Basis of presentation</u></u>

The accompanying financial statements have been prepared in accordance with the generally accepted accounting principles in the United States of America ("U.S. GAAP") and pursuant to the rules and regulations of the U.S. Securities Exchange Commission (the "SEC"). The Company's fiscal year end date is September 30.

<u><u>Principles of consolidation</u></u>

The consolidated financial statements include the financial statements of the Company and its wholly-owned subsidiary. All transactions and balances among the Company and its subsidiary have been eliminated upon consolidation.

<u><u>Use of estimates and assumptions</u></u>

The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities reported and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expenses during the periods presented. Actual results could differ from these estimates.

<u><u>Cash and cash equivalents</u></u>

Cash and cash equivalents consist of amounts held as cash on hand and bank deposits.

From time to time, the Company may maintain bank balances in interest bearing accounts in excess of the $250,000 currently insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses with respect to cash. As of September 30, 2024 and 2023, $1,069,661 and $2,102,356 were subject to credit risk, respectively. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness.

<u><u>Marketable Securities</u></u>

Marketable securities are classified as trading and are carried at fair value. The Company's marketable securities consist of equity securities and highly liquid mutual funds which are valued at quoted market prices. As of September 30, 2024 and 2023, marketable securities of the Company was nil. For the fiscal years ended September 30, 2024 and 2023, investment gain from the marketable securities was $0 and $187,345, respectively. For the fiscal years ended September 30, 2024 and 2023, dividend income from the marketable securities was $4,270 and $67,404, respectively.

<u><u>Accounts receivable, net</u></u>

Starting from October 1, 2022, the Company adopted ASU No.2016-13 "Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ("ASC Topic 326"). The Company used a modified retrospective approach, and the adoption does not have an impact on its consolidated financial statements. During the ordinary course of business, the Company extends unsecured credit to its customers. Accounts receivable are stated at the amount the Company expects to collect from customers. An allowance for expected credit loss is recorded in the period in which loss is determined to be probable based on lifetime expected losses considering historical, current, and forecasted conditions. Amounts deemed uncollectible are written off against the allowance after all collection efforts have ceased.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Inventory</u></u>

Inventory consists of finished goods ready for sale and is stated at the lower of cost or net realizable value. The Company values its inventory using the first in first out costing method. The Company's policy is to include as a part of cost of goods sold any freight incurred to ship the product from its vendors to warehouses. The Company regularly reviews inventory and considers forecasts of future demand, market conditions and product obsolescence.

If the estimated net realizable value of the inventory is less than cost, the Company makes provisions in order to reduce its carrying value to its estimated net realizable value. The Company also reviews inventory for slow moving inventory and obsolescence and records impairment for obsolescence. For the fiscal years ended September 30, 2024 and 2023, impairment loss on inventory were $26,878 and $31,362, respectively.

<u><u>Prepayments and other current assets</u></u>

Prepaid expenses and other current assets primarily include prepaid expenses paid to third-party services, receivables from governmental agencies, and prepaid rent.

<u><u>Investment in unconsolidated entities</u></u>

Equity investments in unconsolidated private companies that do not have readily determinable fair value and for which the Company does not have the ability to exercise significant influence are accounted for at cost, with adjustments for observable changes in prices or impairments, and are classified as non-current assets on the Company's consolidated balance sheets with adjustments recognized in "Other income (expense)" on the Company's consolidated statements of operations. Each reporting period, the Company performs a qualitative assessment to evaluate whether the investment is impaired. The Company's assessment includes a review of recent operating results and trends, recent sales or acquisitions of the investee securities, and other publicly available data. If the investment is determined to be impaired, the carrying value is written down to its estimated fair value.

Equity investments in unconsolidated private companies that do not have readily determinable fair value and for which the Company has the ability to exercise significant influence, but not control over an investee, are accounted for using the equity method. Equity method investments are measured at cost minus impairment, if any, plus or minus the Company's proportionate share of equity method investee income or loss. Equity-method investments are classified as non-current assets on the Company's consolidated balance sheets. Realized and unrealized gains or losses resulting from changes in fair value or the sale of the Company's equity-method investments are recorded in "Other income (expense)" on its consolidated statements of operations. Each reporting period, the Company performs an assessment to evaluate whether the investment is impaired. If the investment is determined to be impaired on an other-than-temporary basis, which considers the severity and duration of a decline in fair value below cost and the Company's ability and intent to hold the investment for a sufficient period of time to allow for recovery, the carrying value is written down to its estimated fair value.

<u><u>Property and equipment</u></u>

Property and equipment are stated at historical cost. Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method over the useful lives of the assets are as follows:

---

| | |
|:---|:---|
|  | **Useful Life** |
|  Automobiles | 5 years |
|  Furniture and fixtures | 8 years |
|  Computers | 4 years |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the combined statements of operations. Expenditures for maintenance and repairs are expensed as incurred, while additions, renewals, and betterments, which are expected to extend the useful life of assets, are capitalized.

<u><u>Deferred offering costs</u></u>

Deferred offering costs consist primarily of expenses paid to attorneys, consultants, underwriters, etc. related to the initial public offering. The balance will be offset with the proceeds received after the close of the offering.

<u><u>Related party transactions</u></u>

The Company adopted ASC Topic 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence of the same party, such as a family member or relative, shareholder, or a related corporation.

A related party is generally defined as (i) any person and or their immediate family hold 10% or more of the Company's securities, (ii) the Company's management and or their immediate family, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

See details of related party transactions during the fiscal years ended September 30, 2024 and 2023 and balances as of September 30, 2024 and 2023 in Note 8.

<u><u>Impairment for</u> <u>long-lived</u> <u>assets</u></u>

Long-lived assets, representing property and equipment with finite lives, are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. In evaluating long-lived assets for recoverability, the Company uses its best estimate of future cash flows expected to result from the use of the asset and eventual disposition in accordance with FASB ASC 360-10-15. To the extent that estimated future, undiscounted cash inflows attributable to the asset, less estimated future, undiscounted cash outflows, are less than the carrying amount, an impairment loss is recognized in an amount equal to the difference between the carrying value of such asset and its fair value. Assets to be disposed of and for which there is a committed plan of disposal, whether through sale or abandonment, are reported at the lower of carrying value or fair value less costs to sell. If an impairment is identified, The Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. As of September 30, 2024 and 2023, no impairment of long-lived assets was recognized.

<u><u>Fair value measurement</u></u>

The Company adopted ASC Topic 820, *Fair Value Measurements and Disclosures*, which defines fair value, establishes a framework for measuring fair value, and expands financial statement disclosure requirements for fair value measurements.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
ASC Topic 820 defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability (an exit price) on the measurement date in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability. ASC Topic 820 specifies a hierarchy of valuation techniques, which is based on whether the inputs into the valuation technique are observable or unobservable. The hierarchy is as follows:

---

| | |
|:---|:---|
|  Level 1 | inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|  Level 2 | inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. |
|  Level 3 | inputs to the valuation methodology are unobservable and significant to the fair value. Unobservable inputs are valuation technique inputs that reflect the Company's own assumptions about the assumptions that market participants would use in pricing an asset or liability. |

---

When available, the Company uses quoted market prices to determine the fair value of an asset or liability. If quoted market prices are not available, the Company measures fair value using valuation techniques that use, when possible, current market-based or independently sourced market parameters, such as interest rates and currency rates.

There were no assets or liabilities measured at fair value on a nonrecurring basis during the fiscal years ended September 30, 2024 and 2023.

<u><u>Fair values of financial instruments</u></u>

Financial instruments include cash and cash equivalents, accounts receivable and other current assets, accounts payable, and other payables. The Company considers the carrying amount of short-term financial instrument to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization. The Company's long-term loan — related party, and lease payable approximated the carrying amount as its interest rate is considered as approximate to the current rate for comparable loans and leases, respectively.

Fair value disclosure:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | | **As of<br>September 30, 2023<br>Fair Value** | **As of<br>September 30, 2023<br>Fair Value** | **As of<br>September 30, 2023<br>Fair Value** |
|  | **Cost** | **Level 1** | **Level 2** | **Level 3** |
|  Investment in Welleum, Inc. ("Welleum") | $135000 | $— | $— | $— |

---

The following is a reconciliation of beginning and ending balance of investment in Welleum measured at fair value on a recurring basis for the fiscal years ended September 30, 2024 and 2023:

---

| | |
|:---|:---|
|  | **Investment in <br>Welleum** |
|  Beginning balance as of October 1, 2022 | $135000 |
|  Change in fair value | (135000) |
|  Balance as of September 30, 2023 | $— |
|  Change in fair value |  |
|  Balance as of September 30, 2024 | $— |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Asset transfer for entities under common control</u></u>

In accordance with ASC 805-50-25-2, for transfer of assets between entities under common control, the Company derecognizes the assets and liabilities transferred at their carrying amounts at the date of transfer.

The Company considered common control exists between (or among) separate entities in the following situations:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• An individual or enterprise holds more than 50% of the voting ownership interest of each entity;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A group of shareholders holds more than 50% of the voting ownership interest of each entity, and contemporaneous written evidence of an agreement to vote a majority of the entities' shares in concert exists; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Immediate family members hold more than 50% of the voting ownership interest of each entity (with no evidence that those family members will vote their shares in any way other than in concert).

<u><u>Revenue recognition</u></u>

The Company follows ASC 606 Revenue Recognition and recognizes revenue from product sales revenue, net of promotional discounts and return allowances, when the following revenue recognition criteria are met: a contract has been identified, separate performance obligations are identified, the transaction price is determined, the transaction price is allocated to separate performance obligations, and revenue is recognized upon satisfying each performance obligation.

The Company's contracts with customers where the amounts charged per product is fixed and determinable, the specific terms of the contracts were agreed on including payment terms which are typically 30 days for wholesale customers while retail customers are charged upon delivery on products. The Company has one performance obligation, which is to deliver products to customers. The Company transfers the risk of loss or damage upon delivery or customer pick up. Therefore, revenue from product sales is recognized at a point in time when control of products is transferred to customers and the Company has no further obligation to provide services related to such product. Consideration is reduced by sales discounts and return allowances which are recorded in the period in which the related sale is recognized. The Company provides a seven-day return policy and a limited warranty on its products. Return and warranty allowances are based on the Company's best estimate of expected product returns using historical experience, which has been immaterial to the Company. At times, the Company may charge customers shipping and handling for delivery of products. Since control of goods does not transfer to the customer before shipment, shipping is not a promised service to the Company and is not considered a separate performance obligation. Any fee charged for shipping would be included in the transaction price for the good.

The Company evaluates the criteria of ASC 606 — Revenue Recognition Principal Agent Considerations in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. The Company concluded when it is primarily responsible for fulfilling the promise to deliver products and the Company is subject to inventory risk before control of the good or service has been transferred to a customer and the Company has discretion in establishing the price, revenue is recorded at gross. If the Company act as an agent to facilitate certain sales through third-party providers where the Company does not control the products, the Company records revenue at net.

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#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
The Company disaggregates its revenue into the following:

---

| | | |
|:---|:---|:---|
|  | **For the fiscal <br>year ended <br>September 30, <br>2024** | **For the fiscal <br>year ended <br>September 30, <br>2023** |
|  Wholesale – gross | $620271 | $435464 |
|  Wholesale – net | 38334 |  |
|  Retail – gross | 106904 | 178455 |
|  **Total Revenue** | $765509 | $613919 |

---

<u><u>Shipping and handling fees</u></u>

Shipping and handling fees associated with outbound freight are expensed as incurred and included in operating expenses.

<u><u>Contract liabilities — deferred revenue</u></u>

Contract liabilities — deferred revenue represents cash payment received from customers in advance of the Company satisfying performance obligations under contractual arrangements, including those with performance obligations to be satisfied over a period and point in time. Contract liabilities — deferred revenue is derecognized when or as revenue is recognized. Due to the generally short-term duration of the relevant contracts, all the performance obligations are expected to be satisfied within one year and are classified as current liabilities.

Movements of contract liabilities — deferred revenue are as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Beginning balance | $3287 | $7515 |
|  Prepayments from customers | 97 | 2940 |
|  Recognized as revenue | (3287) | (7168) |
|  Ending balance | $97 | $3287 |

---

<u><u>Advertising costs</u></u>

Advertising is mainly through online and offline promotion activities. Advertising costs amounted to $21,976 and $84,603 for the fiscal years ended September 30, 2024 and 2023, respectively.

<u><u>Cost of revenue</u></u>

Cost of revenue mainly consist of costs for purchases of products, inbound freight, and duty.

<u><u>Leases</u></u>

The Company follows ASC 842 — Leases ("ASC 842"), which requires lessees to record right-of-use ("ROU") assets and related lease obligations on the balance sheet, as well as disclose key information regarding leasing arrangements. If any of the following criteria are met, the Company classifies the lease as a finance lease:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The lease transfers ownership of the underlying asset to the lessee by the end of the lease term;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The lease grants the lessee an option to purchase the underlying asset that the Company is reasonably certain to exercise;

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The lease term is for 75% or more of the remaining economic life of the underlying asset, unless the commencement date falls within the last 25% of the economic life of the underlying asset;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The present value of the sum of the lease payments equals or exceeds 90% of the fair value of the underlying asset; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.

Leases that do not meet any of the above criteria are accounted for as operating leases.

Finance and operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the implicit rate for the Company's leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term.

Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its finance or operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception, and therefore operating lease ROU assets and liabilities do not include leases with a lease term of 12 months or less. Its leases generally do not provide a residual guarantee.

The finance or operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term for operating leases. Meanwhile, the Company recognizes the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and decreased to reflect the lease payments made during the period. Interest expense on the lease liability is determined each period during the lease term as the amount that results in a constant periodic interest rate of the asset on the remaining balance of the liability.

The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and includes the associated operating lease payments in the undiscounted future pre-tax cash flows. For the fiscal years ended September 30, 2024 and 2023, the Company did not recognize impairment loss on its finance and operating lease ROU assets.

<u><u>Income taxes</u></u>

The Company accounts for income taxes under the asset and liability method. 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 perspective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are recorded, when necessary, to reduce deferred tax assets to the amount expected to be realized.

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#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
As a result of the implementation of certain provisions of ASC 740, Income Taxes ("ASC 740"), which clarifies the accounting and disclosure for uncertainty in tax position, as defined, ASC 740 seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes. The Company follows the provisions of ASC 740 and has analyzed filing positions in each of the federal and state jurisdictions where the Company is required to file income tax returns, as well as open tax years in such jurisdictions. The Company has identified the U.S. federal jurisdiction, and the State of California, as its "major" tax jurisdictions.

The Company believes that its income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to its financial position. Therefore, no reserves for uncertain income tax positions have been recorded pursuant to ASC 740. The Company's policy for recording interest and penalties associated with income-based tax audits is to record such items as a component of income taxes.

<u><u>Commitments and Contingencies</u></u>

In the ordinary course of business, the Company is subject to certain contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and specific facts and circumstances of each matter.

<u><u>Earnings per share</u></u>

The Company computes earnings per share ("EPS") in accordance with ASC 260, "Earnings per Share." ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income attributable to the Company divided by the weighted average common stock outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential common stock (for instance, convertible securities, options, and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential shares of common stock that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the fiscal years ended September 30, 2024 and 2023, there were no dilutive shares.

<u><u>Segment</u></u>

The Company follows ASC 280, Segment Reporting. The Company's Chief Executive Officer reviews the results of operations when making decisions about allocating resources and assessing the performance of the Company as a whole and hence, the Company has only one reportable segment. The Company does not distinguish between markets or segments for the purpose of internal reporting. The Company's long-lived assets are all located in California, United States, and substantially all of the Company's revenue is derived from within the U.S. Therefore, no geographical segments are presented.

<u><u>Recently issued accounting pronouncements</u></u>

In November 2023, the FASB issued ASU 2023-07, which is an update to Topic 280, Segment Reporting: Improvements to reportable Segment Disclosures ("ASU 2023-07"), which enhances the disclosure required for reportable segments in annual and interim consolidated financial statements, including additional, more detailed information about a reportable segment's expenses. ASU 2023-07 was effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07, which was applied retrospectively to all prior periods presented. Refer to Note 14 herein for further details regarding this adoption.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
In December 2023, the FASB issued Accounting Standards Update No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures" ("ASU 2023-09"), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign), and (3) income tax expense or benefit from continuing operations (separated by federal, state and, foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state, and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. The Company is currently evaluating the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures.

Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company's consolidated balance sheets, statements of operations and statements of cash flows.

#### Note 3 — Accounts receivable, net
Accounts receivable consisted of the following as of the date indicated:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Accounts receivable | $57939 | $38229 |
|  Less: allowance for credit losses | (1469) | (17839) |
|  Total accounts receivable, net | $56470 | $20390 |

---

Movement of allowance:

Movements of allowance for credit losses consisted of the following as of the date indicated:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Beginning balance | $17839 | $19020 |
|  (Recovery) Addition | (14634) | 2907 |
|  Write-off | (1736) | (4088) |
|  Ending balance | $1469 | $17839 |

---

#### Note 4 — Inventory
Inventory consisted of the following as of the date indicated:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Finished goods – Powder | $197806 | $69227 |
|  Finished goods – Health supplements | 716396 | 194668 |
|  Total Inventory | $914202 | $263895 |

---

The impairment of inventory was $26,878 and $31,362 for the fiscal years ended September 30, 2024 and 2023, respectively.

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#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 5 — Property and equipment, net
Property and equipment, net consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Automobile | $121409 | $39720 |
|  Furniture and fixture | 28900 | 28900 |
|  Subtotal | 150309 | 68620 |
|  Less: accumulated depreciation | (37402) | (35960) |
|  Total | $112907 | $32660 |

---

Depreciation expenses for the fiscal years ended September 30, 2024 and 2023 amounted to $17,569 and $28,847, respectively. The gain on trade in automobile of for the fiscal year ended September 30, 2024 amounted to $1,408 and the loss on disposal of equipment for the fiscal year ended September 30, 2023 amounted to $1,583.

#### Note 6 — Investment in unconsolidated entities
On September 8, 2016, Longstar entered into an investor agreement with TCM Zone, LLC ("TCM"), a Delaware limited liability company. Pursuant to this agreement, the Company acquired 125,000 shares of TCM, representing a 20% stake in TCM's outstanding shares, for a total consideration of $400,000.

Investment income from TCM amounted to $0 and $7,246 for the fiscal years ended September 30, 2024 and 2023, respectively. The Company received cash from TCM of $0 and $9,269 for the fiscal years ended September 30, 2024 and 2023, respectively.

On July 21, 2023, Longstar, TCM, and TCM's members executed a membership interest purchase agreement with Welleum, resulting in Welleum acquiring TCM for a total consideration of $4,700,000. The payment received by the Company from Welleum amounted to $540,000, representing 20% of the total consideration ($2,700,000), and this payment was received on July 25, 2023. Following the sale of TCM membership to Welleum, the Company now holds 306,818 shares of Welleum, with a corresponding market value of $135,000, which presents a 3% ownership in Welleum. The Company is also entitled to certain earn-out payments that are contingent upon a specific condition tied to Welleum's profit after three years. No contingent gain was recorded for the fiscal year ended September 30, 2023. The Company performed a qualitative assessment to evaluate the investment and determined to record impairment loss of $135,000.

The transaction resulted in a gain from sale of TCM as follows.

---

| | |
|:---|:---|
|  | **For the <br>year ended <br>September 30, <br>2023** |
|  Consideration received | $540000 |
|  Carrying value of TCM | (384069) |
|  Shares of Welleum converted | 135000 |
|  Gain on transaction | $290931 |

---

Investment in Welleum as follows.

---

| | |
|:---|:---|
|  | **As of <br>September 30, <br>2023** |
|  Investment in Welleum | $135000 |
|  Impairment | (135000) |
|  Investment in Welleum, net | $— |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 6 — Investment in unconsolidated entities (cont.)
On October 14, 2017, Longstar entered into a subscription agreement with Acupuncture Corporation of America, Inc. ("ACA"), a Delaware corporation, through which the Company acquired 1,200,000 shares of ACA's common stock for a total investment of $300,000, representing an 11.77% ownership interest at the time of acquisition. The Company received a 10% annual dividend, which was reinvested, and as of September 30, 2022, maintained its 11.77% ownership in ACA.

Subsequently, on August 31, 2023, Longstar executed a transaction with Xinjiang Lixing Investment and Management Co. ("Xinjiang Lixing"), transferring its building and investment in exchange for 100,000,000 shares of Xinjiang Lixing's common stock (see Note 10 for detail). As of September 30, 2024 and 2023, the investment in ACA amounted to nil.

For the fiscal years ended September 30, 2024 and 2023, dividend income from ACA amounted to $0 and $40,737, respectively. Following the transfer of ownership, the Company no longer receives dividends from ACA.

#### Note 7 — Other payables

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Payroll liabilities | $43862 | $25402 |
|  Accrued professional fees | 20000 | 2393 |
|  Payables to third-party vendors or service providers for administrative <br>activities | 35304 | 829 |
|  Credit card payable | 2295 | 16691 |
|  Sales tax payable | 13472 | 28344 |
|  Total other payables | $114933 | $73659 |

---

#### Note 8 — Related party transactions
Related parties list

---

| | |
|:---|:---|
|  **Name of Related Party** | **Relationship** |
|  Karin Mei Huang<sup>(3)(4)</sup> | Stockholder of the Company |
|  Kunming Aoqun Biotech Co., Ltd.<sup>(2)(5)</sup> | Director of this entity is a family member of the stockholder of the Company |
|  Lipin Zeng<sup>(8)</sup> | Former stockholder, spouse of stockholder |
|  Lihua Zeng<sup>(8)</sup> | Family member of former stockholder |
|  Longstar Healthpro Manufacturing Inc<sup>(1)(6)</sup> | Xinjiang Lixing, the former stockholder of the Company, is the major stockholder of this entity |
|  Xinjiang Lixing<sup>(7)</sup> | Former stockholder of the Company |
|  Yunnan Notoginseng Technology Co., Ltd<sup>(8)</sup> | Stockholder of this entity is the family member of the stockholder of the Company |
|  Yunan Panlong Yunhai Pharmaceutical Co., Ltd.<sup>(2)</sup> | Stockholder of this entity is a family member of the stockholder of the Company |
|  Label Investment & Management, Inc.<sup>(8)</sup> | 100% owned by the stockholder of the Company |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 8 — Related party transactions (cont.)
Related party balances

<u>(1) Rent deposit — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Nature** | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Longstar Healthpro Manufacturing Inc | Xinjiang Lixing, the former stockholder of the Company, is the major stockholder of this entity | Rent deposit | $19500 | $19500 |

---

<u>(2) Accounts payable — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Nature** | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Yunan Panlong Yunhai Pharmaceutical Co., Ltd. | Stockholder of this entity is a family member of the stockholder of the Company | Purchase of products | $60441 | $60441 |
|  Kunming Aoqun Biotech Co., Ltd. | Director of this entity is a family member of the stockholder of the Company | Purchase of products | 698319 | 15300 |
|  Total |  |  | $758760 | $75741 |

---

<u>(3) Other payables — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Nature** | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Karin Mei Huang | Stockholder of the Company | Accrued loan interest | $3904 | $— |

---

<u>(4)</u> <u>Long-term</u> <u>loan — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Term** | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Karin Mei Huang | Stockholder of the Company | Interest rate of 9.5%, maturity date on September 15, 2029 | $1000000 | $— |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 8 — Related party transactions (cont.)
Minimum required principal payments towards the loan as of September 30, 2024 are as follows:

---

| | |
|:---|:---|
|  **Twelve months ended September 30,** | **Repayment** |
| 2025 | $— |
| 2026 |  |
| 2027 |  |
| 2028 |  |
| 2029 | 1000000 |
|  Total | $1000000 |

---

Related parties' transactions

<u>(5) Purchase — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of Related Party** | **Relationship** | **Nature** | **For the fiscal <br>year ended <br>September 30, <br>2024** | **For the fiscal <br>year ended <br>September 30, <br>2023** |
|  Kunming Aoqun Biotech Co., Ltd. | Director of this entity is a family member of the stockholder of the Company | Purchase of products | $815172 | $— |

---

<u>(6) Rent expense — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of Related Party** | **Relationship** | **Nature** | **For the fiscal <br>year ended <br>September 30, <br>2024** | **For the fiscal <br>year ended <br>September 30, <br>2023** |
|  Longstar Healthpro Manufacturing Inc | Xinjiang Lixing, the former stockholder of the Company, is the major stockholder of this entity | Rent expense | $156000 | $13000 |

---

<u>(7) Assets transfer — related party</u>

Assets transferred from the Company to Xinjiang Lixing, former majority stockholder, on December 31, 2022 (see Note 10 for detail).

<u>(8) Other related parties</u>

From time to time, the Company may have transactions with the following related parties. The Company did not have any transactions for the fiscal years ended September 30, 2024 and 2023 and had no balance with these related parties as of September 30, 2024 and 2023.

---

| | |
|:---|:---|
|  **Name of Related Party** | **Relationship** |
|  Lipin Zeng | Former stockholder, spouse of stockholder |
|  Lihua Zeng | Family member of former stockholder |
|  Yunnan Notoginseng Technology Co., Ltd | Stockholder of this entity is the family member of the stockholder of the Company |
|  Label Investment & Management, Inc. | 100% owned by the stockholder of the Company |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 9 — Income taxes
The provision for income taxes for the fiscal years ended September 30, 2024 and 2023 consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **September 30, <br>2024** | **September 30, <br>2023** |
|  Income Tax Expense |  |  |
| &nbsp;&nbsp;&nbsp; Current tax |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal | $— | $14770 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; State |  |  |
| &nbsp;&nbsp;&nbsp; Deferred tax |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal |  | 176477 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; State |  | 63600 |
| &nbsp;&nbsp;&nbsp; Total | $— | $254847 |

---

The Company is subject to U.S. federal income tax as well as income tax of state tax jurisdictions. The following is a reconciliation of income tax expenses at the effective rate to income tax at the calculated statutory rates:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Statutory tax rate | 28.0% | 28.0% |
|  Change in valuation allowance | (27.7)% | (1.8)% |
|  Permanent difference\* | (0.3)% | (73.8)% |
|  Effective tax rate | (0.0)% | (47.6)% |

---

____________

\* Permanent difference represents taxable capital gain on asset transfers to stockholders (see Note 10) where no gain was recognized on the Company's financial statements due to common control transactions.

The significant components that comprised the Company's net deferred taxes are as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Deferred tax assets |  |  |
| &nbsp;&nbsp;&nbsp; Right of use asset | $1278 | $493 |
| &nbsp;&nbsp;&nbsp; Credit loss | 4400 | 8495 |
| &nbsp;&nbsp;&nbsp; Inventory impairment | 42110 | 34589 |
| &nbsp;&nbsp;&nbsp; Net operating loss | 725374 | 188677 |
| &nbsp;&nbsp;&nbsp; Less: valuation allowance | (773162) | (232254) |
|  Total deferred tax assets | $— | $— |

---

The Company's cumulative net operating loss ("NOL") of approximately $2.6 million and $0.7 million as of September 30, 2024 and 2023, respectively, was mainly from the NOL of Farlong. The Company evaluated the recoverable amounts of deferred tax assets and provided a valuation allowance to the extent that future taxable profits will be available against which the net operating loss and temporary difference can be utilized. The Company considers both positive and negative factors when assessing the future realization of the deferred tax assets and applied weigh to the relative impact of the evidence to the extent it could be objectively verified and recorded 100% valuation allowance against its deferred tax assets as of September 30, 2024 and 2023. As of September 30, 2024 and 2023, the deferred tax assets were nil.

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#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 10 — Equity
The Company is authorized to issue 400,000,000 shares of common stock, par value $0.0001 per share, and 100,000,000 shares of preferred stock, par value $0.0001 per share.

On December 31, 2022, Longstar entered into a share repurchase agreement with Xinjiang Lixing, Longstar's majority shareholder who owned 100,000,000 shares of Longstar's stock. (5,000,000 shares of Longstar stock at December 31, 2022). Xinjiang Lixing is under the common control of Karin Mei Huang. Pursuant to the share repurchase agreement, Longstar agreed to repurchase 5,000,000 shares of Longstar's common stock from Xinjiang Lixing through the following nonmonetary transactions:

1) Transferring real property to Xinjiang Lixing with a carrying value of $979,702;

2) Transferring 1,200,000 shares of ACA's common stock with a carrying value of $523,890; and

3) Other assets of $59,901.

As of September 30, 2024 and 2023, the total issued and outstanding shares of common stock of the Company was 40,000,000 shares.

On December 27, 2023, the Company entered into a Share Exchange Agreement with Longstar and its then sole stockholder, Karin Mei Huang, and issued 40,000,000 shares of common stock to Karin Mei Huang in exchange for 100% (2,000,000 shares) of the equity interest of Longstar. The transaction was accounted as a recapitalization of entities under common control. The Company's outstanding shares has been retroactively presented to reflect the share exchange.

On May 20, 2023, Longstar and Chiwen "Claire" Wang entered into a Vesting Schedule and Conditions Agreement, which was initially set to take effect on June 1, 2023. Under this agreement, Longstar granted Chiwen Claire' Wang 10,000 shares of common stock, with a two-year vesting period. Such shares were never issued as the vesting conditions were not satisfied.

A first amendment was signed on May 31, 2023, which modified the Vesting Schedule and Conditions Agreement as follows:

1) The effective date of the Vesting Schedule and Conditions Agreement was changed from June 1, 2023, to October 1, 2023; and

2) Chiwen "Claire" Wang's annual salary was set at $72,000, effective January 1, 2024.

On April 30, 2024, Longstar and Chiwen "Claire" Wang entered into an Amended Employment Agreement, which replaced the original stock compensation bonus with a one-time cash bonus of $10,000, thereby nullifying the original Vesting Schedule and Conditions Agreement in its entirety.

#### Note 11 — Risk and Uncertainties
(a) Major customers (including related parties)

For the fiscal year ended September 30, 2024, two customers accounted for 25% and 12% of the Company's total revenue, respectively. For the fiscal year ended September 30, 2023, no customer accounted for 10% or more of the Company's total revenue.

As of September 30, 2024, one customer accounted for 76% of the total balance of accounts receivable. As of September 30, 2023, three customers accounted for 27%, 19%, and 16% of the total balance of accounts receivable, respectively.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 11 — Risk and Uncertainties (cont.)
(b) Major vendors (including related parties)

For the fiscal year ended September 30, 2024, two vendors accounted for 83% and 11% of the Company's total purchases, respectively. For the fiscal year ended September 30, 2023, three vendors accounted for 30%, 20%, and 11% of the Company's total purchases, respectively.

As of September 30, 2024, two vendors accounted for 66% and 18% of the Company's total balance of accounts payable, respectively. As of September 30, 2023, four vendors accounted for 49%, 19%, 16%, and 12% of the Company's total balance of accounts payable, respectively.

(c) Credit risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash. The Federal Deposit Insurance Corporation standard insurance amount is up to $250,000 per depositor per insured bank. As of September 30, 2024 and 2023, the Company had a cash balance of $1,333,373 and $2,366,064 maintained at banks in the United States, respectively, $1,069,661 and $2,102,356 of which were subject to credit risk, respectively. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness.

The Company is also exposed to risk from its accounts receivable. These assets are subjected to credit evaluations. An allowance has been made for estimated unrecoverable amounts which have been determined by reference to past default experience and the current economic environment.

(d) For the fiscal years ended September 30, 2024 and 2023, over 88% and 42% of the Company's finished goods are sourced from China. In recent years, and particularly in 2025, the U.S. government has implemented substantial tariffs on a wide range of goods imported from China under various authorities. Current tariff levels on many Chinese goods, potentially including supplements or their raw ingredients/components, are significant, reaching levels that substantially increase the landed cost of the Company's imported products. Furthermore, the U.S. administration has demonstrated a willingness to modify these tariffs, sometimes rapidly, creating significant uncertainty regarding the Company's future import costs. Recent statements suggest potential future adjustments, but the timing, scope, and direction of any changes remain highly uncertain. While the Company does not export products to China, broader trade tensions or actions taken by China could still potentially impact global logistics or the availability of certain finished goods relevant to its supply chain.

These tariffs have had, and future tariffs or increases in existing tariffs could have, significant adverse effects on the Company's business, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Increased Costs and Reduced Margins: Tariffs directly increase the Company's cost of goods sold, as the Company is generally responsible for paying the tariffs imposed on the finished supplements imported from its Chinese contract manufacturers. If the Company is unable to pass these increased costs onto its customers, negotiate offsetting price reductions from its manufacturers, or find alternative cost-effective manufacturing options, the gross margins and profitability will be materially and adversely affected;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Need for Price Increases and Potential Impact on Demand: To offset higher tariff-related costs, the Company may need to increase the prices of its supplements. Such price increases could make its products less competitive, potentially leading to reduced customer demand, loss of market share, and lower revenue;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Supply Chain Disruptions and Costs: The current trade environment could disrupt the Company's supply chain. While the Company may seek alternative contract manufacturers outside of China to mitigate tariff risks, identifying, qualifying, and transitioning production of our specific supplement formulations to new manufacturers can be a complex, time-consuming, and costly process. Finding manufacturers with the necessary expertise, certifications (for instance, GMP), capacity, and cost-effectiveness for supplement production can be challenging.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 11 — Risk and Uncertainties (cont.)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Competitive Disadvantage: If the Company competitors utilize manufacturers in other countries, are less reliant on suppliers in China, or are better able to mitigate the impact of tariffs, the Company could be placed at a competitive disadvantage; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Uncertainty and Planning Challenges: The ongoing uncertainty surrounding U.S.-China trade relations and tariff policies makes it difficult to forecast costs, plan inventory levels, manage our manufacturing relationships, and implement long-term business strategies, potentially hindering the Company's growth and operational efficiency.

Any escalation in trade tensions, further increases in tariffs, imposition of quotas, or other restrictions could exacerbate these risks. The cumulative impact of these tariffs and the related uncertainty could materially adversely affect the Company's business, financial condition, results of operations, and future prospects.

#### Note 12 — Lease
The Company follows ASC 842 Leases. The Company has one lease agreement for an office and warehouse space in California, which was classified as an operating lease, and one lease agreement for an automobile, which was classified as a finance lease.

The Company recognized lease expenses on a straight-line basis over the lease term for an operating lease. Meanwhile, the Company recognized the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and decreased to reflect the lease payments made during the period.

On March 5, 2022, the Company entered into a lease agreement for an automobile. The leasing term began on March 5, 2022 and will expire on March 5, 2025, with a monthly payment of $933.

On August 21, 2023, the Company entered into a one-year lease agreement for an office and warehouse in California. The leasing term began on September 1, 2023 and will terminate on August 31, 2024. Under the signed lease documents, the Company had a base rent of $13,000 per month for the period from September 1, 2023 through August 31, 2024. The Company plans to lease the office and warehouse to August 31, 2028. For subsequent years (that is, the period from September 1, 2024 to August 31, 2028), management has estimated annual rent increases as follows:

September 1, 2024 — August 31, 2025: $13,650 per month (estimate)

September 1, 2025 — August 31, 2026: $14,350 per month (estimate)

September 1, 2026 — August 31, 2027: $15,050 per month (estimate)

September 1, 2027 — August 31, 2028: $15,800 per month (estimate)

These monthly rent amounts for years two through five reflect management's current expectations regarding annual rent escalations, rather than definitive terms spelled out in the lease agreement. The actual rent payable after the first year may differ from the estimates, subject to negotiation, market conditions, and any provisions or amendments that may be agreed upon with the lessor in writing.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 12 — Lease (cont.)
On August 1, 2024, the Company signed a lease extension agreement for above office and warehouse in California. The original lease shall continue in effect, beginning on September 1, 2024 and ending on August 31, 2028. The annual rent was updated to the following:

September 1, 2024 — August 31, 2025: $13,000 per month;

September 1, 2025 — August 31, 2026: $13,650 per month;

September 1, 2026 — August 31, 2027: $14,333 per month; and

September 1, 2027 — August 31, 2028: $15,050 per month.

On November 15, 2023, the Company entered into a lease agreement for an office in California. The leasing term began on January 1, 2024 and will expire on December 31, 2026. The lease payments are $6,020 per month for the period commencing January 1, 2024 and ending December 31, 2024, $6,261 per month for the period commencing January 1, 2025 and ending December 31, 2025, and $6,511 per month for the period commencing January 1, 2026 and ending December 31, 2026.

Operating and finance lease expenses consisted of the following:

---

| | | | |
|:---|:---|:---|:---|
|  |  | **For the fiscal year ended** | **For the fiscal year ended** |
|  | **Classification** | **September 30, <br>2024** | **September 30, <br>2023** |
|  **Operating lease cost** |  |  |  |
|  Lease expenses | General and administrative | $212981 | $14370 |
|  **Finance lease cost** |  |  |  |
|  Amortization of leased asset | General and administrative | 10110 | 10110 |
|  Interest on lease liabilities | Other expense-Interest expenses | 523 | 1043 |
|  **Total lease expenses** |  | $**223613** | $**25523** |

---

Weighted-average remaining term and discount rate related to leases were as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  **Weighted-average remaining term** |  |  |
|  Operating lease | 3.58 years | 4.92 years |
|  Finance leases | 0.43 years | 1.43 years |
|  **Weighted-average discount rate** |  |  |
|  Operating lease | 7.61% | 7.29% |
|  Finance leases | 5.01% | 5.01% |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 12 — Lease (cont.)
The supplemental balance sheet information related to leases for the period is as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>September 30, <br>2024** | **As of <br>September 30, <br>2023** |
|  Operating leases |  |  |
|  **Right of use asset** | 722156 | 705614 |
|  **Lease Liability – current portion** | 182332 | 108673 |
|  **Lease Liability – net of current portion** | 543995 | 598312 |
|  Total operating lease liabilities | $726327 | $706985 |
|  Financing leases |  |  |
|  **Right of use asset** | 4212 | 14322 |
|  **Lease Liability – current portion** | 4608 | 10676 |
|  **Lease Liability – net of current portion** |  | 4608 |
|  Total financing lease liabilities | $4608 | $15284 |

---

The following table sets forth the Company's minimum lease payments in future periods as of September 30, 2024:

---

| | | | |
|:---|:---|:---|:---|
|  | **Operating lease <br>payments** | **Finance lease <br>payments** | **Total** |
|  Twelve months ending September 30, |  |  |  |
| 2025 | $231057 | $4666 | $235723 |
| 2026 | 241866 |  | 241866 |
| 2027 | 192240 |  | 192240 |
| 2028 | 165541 |  | 165541 |
|  Thereafter |  |  |  |
|  Total lease payments | 830704 | 4666 | 835370 |
|  Less: discount | (104377) | (58) | (104435) |
|  **Present value of lease liabilities** | $726327 | $4608 | $730935 |

---

#### Note 13 — Commitments and Contingencies
<u><u>Lease Commitments:</u></u>

Refer to Note 12 — Lease for details.

<u><u>Litigation:</u></u>

The Company may, from time to time, be involved in legal matters arising in the ordinary course of its business. While the Company is not presently subject to any material legal proceedings, there can be no assurance that such matters will not arise in the future or that any such matters in which the Company is involved, or which may arise in the ordinary course of the Company's business, will not at some point proceed to litigation or that such litigation will not have a material adverse effect on the business, financial condition or results of operations of the Company.

On June 20, 2024, a lawsuit was filed against Longstar, along with several other entities. The plaintiff, a former employee, alleges a total of $1,222,000 in unpaid compensation from 2016 to 2023. Longstar maintains that the plaintiff's employment ended on May 21, 2023, and that payroll records confirm all wages were paid in full up to that date. Longstar's legal counsel has reviewed the claims and concluded that the likelihood of liability is remote. Accordingly, no loss contingency has been recorded, and the Company does not anticipate any material impact on its financial position or operations.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 14 — Segment Information
The key measure of segment profitability that the CODM uses to allocate resources and assess performance is segment profit or loss, as reported on the statements of operations. The following table presents the significant revenue and expense categories of the Company's single operating segment:

---

| | | |
|:---|:---|:---|
|  | **Fiscal Year Ended <br>September 30,** | **Fiscal Year Ended <br>September 30,** |
|  | **2024** | **2023** |
|  Revenue | $765509 | $613919 |
|  Less: |  |  |
|  Cost of revenue | 296114 | 180537 |
|  Operating expenses: |  |  |
|  Salary and benefits expenses | 940754 | 589273 |
|  Professional fees | 511753 | 119586 |
|  IT related expenses | 236657 | 20987 |
|  Operating lease expenses | 212981 | 14370 |
|  Other selling expenses | 40324 | 105846 |
|  Other general and administrative | 504177 | 599996 |
|  Other income (expenses), net: |  |  |
|  Investment gain from marketable securities |  | 187345 |
|  Gain from sale/equity income of investment in unconsolidated entities |  | 298177 |
|  Impairment of investment in unconsolidated entities |  | (135000) |
|  Dividend income | 4270 | 109463 |
|  Other income, net | 17019 | 21015 |
|  Income taxes |  | (254847) |
|  Net loss | $(1955962) | $(790523) |

---

#### Note 15 — Subsequent Events
The Company evaluated subsequent events and transactions that occurred after the balance sheet date through issuance of report date, when these consolidated financial statements were issued. Based on this review, except as disclosed below, the Company did not identify any other subsequent events that would require adjustment or disclosure in the consolidated financial statements.

On October 7, 2024, the Company entered into an agreement with Beckman Research Institute of the City of Hope ("COH"), a California non-profit public benefit corporation headquartered in Duarte, California. The Company is funding research at COH to explore anti-cancer and immune modulation properties of White Button Mushroom ("WBM") extracts. The agreement outlines the roles and responsibilities of the Company and COH, the research plan, and the sharing of intellectual property that arises out of the research. The study focus is anti-cancer activities (particularly related to prostate and breast cancer), immune modulation, and in vitro/in vivo testing of WBM extracts supplied by the Company. The term of the agreement is three years (until October 6, 2027), unless earlier terminated. The Company will make funding contributions of a total amount of $137,750 under this agreement.

On October 7, 2024, the Company and COH entered into an agreement whereby the Company is funding research at COH focused on potential anti-diabetes properties of Polygonum capitatum extracts, specifically examining chlorogenic acid, lignan glycosides, and triterpenoid saponins. The term of the agreement is from October 7, 2024 and continuing until December 31, 2028, unless terminated sooner. The Company will make funding contributions of a total amount of $465,000 under this agreement.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Consolidated Financial Statements<br>September 30, 2024 and 2023

#### Note 15 — Subsequent Events (cont.)
On October 7, 2024, the Company and COH entered into an agreement, whereby the Company is funding research at COH to assess the anti-cancer properties of active compounds extracted from Rodgersia Sambucifolia Hemsl. The term of agreement is October 7, 2024 through December 31, 2028, unless terminated earlier. The Company will make funding contributions of a total amount of $465,000 under this agreement.

On January 31, 2025, immediately following the completion of the share exchange with Longstar and Karin Mei Huang, the Company's then sole stockholder, Karin Mei Huang, entered into a Gift Receipt Agreement (the "Gift Agreement"), pursuant to which she transferred all 40,000,000 shares of the Company's common stock that she owned (the "Shares") to two family trusts for estate planning purposes. Specifically:

The KML FAMILY TRUST, of which Lipin Zeng and Karin Mei Huang, husband and wife, serve as co-trustees, received 80% of the Shares, or 32,000,000 shares of the Company's common stock.

The KMA TRUST, of which Karin Mei Huang serves as trustee, received 20% of the Shares, or 8,000,000 shares of the Company's common stock.

On March 25, 2025, the Company entered into a loan agreement with Karin Mei Huang, a stockholder, under which Karin Mei Huang provided a loan of $1,600,000 at an annual interest rate of 9.5%. The loan is set to mature on March 25, 2030 and no monthly interest payments shall be due during the first year of the loan term.

On March 31, 2025, the Company entered into an amendment to the loan agreement that was signed on September 15, 2024, to which no monthly interest payments shall be due from April 1, 2025 through March 31, 2026, and monthly interest payments shall resume on April 1, 2026. The deferred interest payments shall not accrue interest at the contractual rate of 9.5%.

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION<br>CONDENSED CONSOLIDATED BALANCE SHEETS

---

| | | |
|:---|:---|:---|
|  | **June 30, <br>2025** | **September 30, <br>2024** |
|  | **June 30, <br>2025** | **September 30, <br>2024** |
|  | (Unaudited) | (Audited) |
|  ASSETS |  |  |
|  CURRENT ASSETS |  |  |
| &nbsp;&nbsp;&nbsp; Cash and cash equivalent | $1056029 | $1339922 |
| &nbsp;&nbsp;&nbsp; Accounts receivable, net | 27915 | 56470 |
| &nbsp;&nbsp;&nbsp; Inventory, net | 922281 | 914202 |
| &nbsp;&nbsp;&nbsp; Prepayments and other current assets | 9382 | 32957 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Current Assets | 2015607 | 2343551 |
|  NON-CURRENT ASSETS |  |  |
| &nbsp;&nbsp;&nbsp; Operating lease right-of-use asset | 577826 | 722156 |
| &nbsp;&nbsp;&nbsp; Financing lease right-of-use asset |  | 4212 |
| &nbsp;&nbsp;&nbsp; Property and equipment, net | 162891 | 112907 |
| &nbsp;&nbsp;&nbsp; Deferred offering costs | 160370 | 58491 |
| &nbsp;&nbsp;&nbsp; Rent deposit – related party | 19500 | 19500 |
| &nbsp;&nbsp;&nbsp; Rent deposit | 6511 | 6511 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Assets | $2942705 | $3267328 |
|  LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY |  |  |
|  CURRENT LIABILITIES |  |  |
| &nbsp;&nbsp;&nbsp; Accounts payable | $289937 | $306378 |
| &nbsp;&nbsp;&nbsp; Accounts payable – related parties | 842109 | 758760 |
| &nbsp;&nbsp;&nbsp; Other payables | 95600 | 114933 |
| &nbsp;&nbsp;&nbsp; Other payables – related party | 67593 | 3904 |
| &nbsp;&nbsp;&nbsp; Contract liabilities | 3584 | 97 |
| &nbsp;&nbsp;&nbsp; Operating lease liabilities – current | 202007 | 182332 |
| &nbsp;&nbsp;&nbsp; Financing lease liabilities – current |  | 4608 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Current Liabilities | 1500830 | 1371012 |
|  NON-CURRENT LIABILITIES |  |  |
| &nbsp;&nbsp;&nbsp; Long-term loan – related party | 2600000 | 1000000 |
| &nbsp;&nbsp;&nbsp; Operating lease liabilities – non-current | 389627 | 543995 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Liabilities | 4490457 | 2915007 |
|  COMMITMENTS AND CONTINGENCIES |  |  |
|  STOCKHOLDERS' (DEFICIT) EQUITY |  |  |
| &nbsp;&nbsp;&nbsp; Preferred stock ($0.0001 par value, 100,000,000 shares authorized, none issued and outstanding at June 30, 2025 and September 30, 2024) |  |  |
| &nbsp;&nbsp;&nbsp; Common stock ($0.0001 par value, 400,000,000 shares authorized, 40,000,000 shares issued and outstanding at June 30, 2025 and September 30, 2024) | 4000 | 4000 |
| &nbsp;&nbsp;&nbsp; Additional paid-in capital | 4432507 | 4432507 |
| &nbsp;&nbsp;&nbsp; Accumulated deficit | (5984259) | (4084186) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Stockholders' (Deficit) Equity | (1547752) | 352321 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Liabilities and Stockholders' (Deficit) Equity | $2942705 | $3267328 |

---

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

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION<br>UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

---

| | | |
|:---|:---|:---|
|  | **For the Nine Months Ended** | **For the Nine Months Ended** |
|  | **June 30, <br>2025** | **June 30, <br>2024** |
|  | **June 30, <br>2025** | **June 30, <br>2024** |
|  REVENUE | $557104 | $484132 |
|  COST OF REVENUE | 246251 | 112107 |
|  GROSS PROFIT | 310853 | 372025 |
|  OPERATING EXPENSES: |  |  |
|  Selling expenses | 365154 | 99724 |
|  General and administrative expenses | 1785668 | 1784063 |
|  Research and development expenses | 106375 |  |
|  Total operating expenses | 2257197 | 1883787 |
|  LOSS FROM OPERATIONS | (1946344) | (1511762) |
|  OTHER INCOME (EXPENSE), NET |  |  |
|  Dividend/Interest | 8262 | 4272 |
|  Employee retention tax credit | 101661 |  |
|  Interest expense | (111189) |  |
|  Other income, net | 47537 | 13158 |
|  Total other income, net | 46271 | 17430 |
|  LOSS BEFORE INCOME TAXES | (1900073) | (1494332) |
|  PROVISION FOR INCOME TAXES |  |  |
|  NET LOSS | $(1900073) | $(1494332) |
|  WEIGHTED AVERAGE NUMBER OF COMMON STOCK\* |  |  |
|  Basic and diluted | 40000000 | 40000000 |
|  LOSS PER SHARE |  |  |
|  Basic and diluted | $(0.05) | $(0.04) |

---

____________

\* Share and per share data are presented on a retroactive basis to reflect recapitalization of entities under common control on December 27, 2023.

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

[**Table of Contents**](#TOC001)

#### FARLONG HOLDING CORPORATION<br>UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN <br>STOCKHOLDERS' (DEFICIT) EQUITY

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **<br>Preferred stock** | **<br>Preferred stock** | **<br>Common stock** | **<br>Common stock** | **Additional <br>paid in <br>capital** | **Accumulated <br>deficit** | **Total <br>stockholders'<br>(deficit) equity** |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Additional <br>paid in <br>capital** | **Accumulated <br>deficit** | **Total <br>stockholders'<br>(deficit) equity** |
|  BALANCE, September 30, 2024 |  | $— | 40000000 | $4000 | $4432507 | $(4084186) | $352321 |
| &nbsp;&nbsp;&nbsp; Net loss |  |  |  |  |  | (1900073) | (1900073) |
|  BALANCE, June 30, 2025 (Unaudited) |  | $— | 40000000 | $4000 | $4432507 | $(5984259) | $(1547752) |

---

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **<br>Preferred stock** | **<br>Preferred stock** | **<br>Common stock** | **<br>Common stock** | **Additional <br>paid in <br>capital** | **Accumulated <br>deficit** | **Total <br>stockholders'<br>(deficit) equity** |
|  | **Shares** | **Amount** | **Shares\*** | **Amount** | **Additional <br>paid in <br>capital** | **Accumulated <br>deficit** | **Total <br>stockholders'<br>(deficit) equity** |
|  BALANCE, September 30, 2023 |  | $— | 40000000 | $4000 | $4432507 | $(2128224) | $2308283 |
| &nbsp;&nbsp;&nbsp; Net loss |  |  |  |  |  | (1494332) | (1494332) |
|  BALANCE, June 30, 2024 (Unaudited) |  | $— | 40000000 | $4000 | $4432507 | $(3622556) | $813951 |

---

____________

\* Share and per share data are presented on a retroactive basis to reflect recapitalization of entities under common control on December 27, 2023.

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

[**Table of Contents**](#TOC001)

**FARLONG HOLDING CORPORATION<br>UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS**

---

| | | |
|:---|:---|:---|
|  | **For the <br>Nine Months <br>Ended <br>June 30, <br>2025** | **For the <br>Nine Months <br>Ended <br>June 30, <br>2024** |
|  CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |
|  Net loss | $(1900073) | $(1494332) |
|  Adjustments to reconcile net loss to net cash used in operating activities: |  |  |
|  Depreciation expense | 22105 | 11269 |
|  Recovery from credit losses | (1175) | (10280) |
|  Noncash operating lease expense | 144330 | 122313 |
|  Noncash finance lease expense | 4212 | 7582 |
|  Impairment of inventory | 24839 | 150 |
|  Loss (gain) on disposal of equipment | 9 | (1408) |
|  Change in operating assets and liabilities |  |  |
|  Accounts receivable | 29730 | 4460 |
|  Inventory | (32918) | (180275) |
|  Prepayments and other current assets | 23575 | (25052) |
|  Rent deposit |  | (6511) |
|  Accounts payable | (16440) | (44275) |
|  Accounts payable – related party | 83349 | 228391 |
|  Other payables | (19333) | 42652 |
|  Other payables – related parties | 63689 |  |
|  Deferred income – Contract liabilities | 3486 | 3240 |
|  Operating lease liabilities | (134693) | (108519) |
|  Net cash used in operating activities | (1705308) | (1450595) |
|  CASH FLOWS FROM INVESTING ACTIVITIES: |  |  |
|  Purchase of property and equipment | (72097) | (121409) |
|  Proceeds from sales of equipment |  | 25000 |
|  Net cash used in investing activities | (72097) | (96409) |
|  CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |
|  Payments of deferred offering costs | (101880) | (5065) |
|  Principal Payment of finance lease liabilities | (4608) | (7957) |
|  Long-term loan borrowing from related parties | 1600000 |  |
|  Net cash provided by (used in) financing activities | 1493512 | (13022) |
|  Net increase (decrease) in cash and cash equivalent | (283893) | (1560026) |
|  Cash and cash equivalent, beginning of period | 1339922 | 2373690 |
|  Cash and cash equivalent, end of period | $1056029 | $813664 |
|  SUPPLEMENTAL CASH FLOW INFORMATION: |  |  |
|  Cash paid for income tax | $900 | $— |
|  Cash paid for amounts included in the measurement of lease liabilities | $177532 | $167539 |
|  Cash paid for interest of financing lease | $58 | $442 |
|  SUPPLEMENTAL DISCLOSURE OF NON-CASH TRANSACTIONS: |  |  |
|  Right of use assets acquired under new operating leases | $— | $193691 |

---

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

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 1 — Nature of business and organization
Farlong Holding Corporation ("Farlong"), is a holding company incorporated on October 26, 2023 in Nevada. Farlong has no substantial operations other than holding all of the outstanding share capital of its subsidiary, Longstar Healthpro, Inc. ("Longstar"). Longstar was incorporated on November 22, 1999 in California. Farlong, through its subsidiary Longstar (the "Company"), is a health dietary supplements company engaged in the sales of dietary supplements, encompassing vitamins, minerals, and herbal products through various sales arrangements.

On December 27, 2023, Farlong completed a reorganization through entering into a Share Exchange Agreement with the then sole stockholder of Longstar, Ms. Karin Mei Huang, resulting in Ms. Karin Mei Huang becoming the 100% stockholder of Farlong and Farlong becoming the 100% stockholder of Longstar.

Before and after the reorganization, Farlong, together with its subsidiary, is effectively controlled by the same stockholder, Ms. Karin Mei Huang, and therefore the reorganization is accounted as a recapitalization of entities under common control in accordance with Accounting Standards Codification ("ASC") 805-50-25. Accordingly, for accounting purposes the combination was treated as the equivalent of Longstar issuing shares for the net assets of Farlong. The consolidation of Farlong and its subsidiary has been accounted for at historical cost and prepared on the basis as if the aforementioned transaction had become effective as of the beginning of the first period presented in the accompanying unaudited condensed consolidated financial statements in accordance with ASC 805-50-45-5.

#### Note 2 — Basis of presentation and summary of significant accounting policies
<u><u>Going concern</u></u>

In assessing liquidity, the Company monitors and analyzes cash on-hand and operating expenditure commitments. The Company's liquidity needs are to meet working capital requirements and operating expense obligations. To date, the Company has financed its operations primarily through cash flows from operations and debt financing from related parties. As of June 30, 2025 and September 30, 2024, the Company had approximately $1.1 million and $1.3 million in cash, respectively, which primarily consists of bank deposits, which are unrestricted to withdrawal and use. The Company's working capital was approximately $0.5 million and $1.0 million as of June 30, 2025 and September 30, 2024, respectively. The Company's accumulated deficit as of June 30, 2025 amounted to $6.0 million and negative operating cashflow for the nine months ended June 30, 2025 amounted to approximately $1.7 million.

The Company has experienced recurring losses from operations and negative cash flows from operating activities since 2022. In addition, the Company had, and may potentially continue to have, an ongoing need to raise additional cash from outside sources to fund its expansion plan and related operations. Successful transition to attaining profitable operations is dependent upon achieving a level of revenue adequate to support the Company's cost structure. In connection with the Company's assessment of going concern considerations in accordance with Financial Accounting Standard Board's Accounting Standards Update ("ASU") 2014-15, "Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern," management has determined that these conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that these unaudited condensed consolidated financial statements are issued.

If the Company is unable to realize its assets within the normal operating cycle of a 12-month period, the Company may have to consider certain cost cutting measure to reduce its operating costs. The Company may also consider supplementing its available sources of funds through additional debt and equity financing.

The Company can make no assurances that required financings will be available for the amounts needed, or on terms commercially acceptable to the Company, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on the Company, and it would materially adversely affect its ability to continue as a going concern.

The unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern and, accordingly, do not include any adjustments that might result from the outcome of this uncertainty.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Basis of presentation</u></u>

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and applicable rules and regulations of the U.S. Securities and Exchange Commission regarding financial reporting that are consistent with those used in the preparation of the Company's audited consolidated financial statements for the fiscal years ended September 30, 2024 and 2023. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by U.S. GAAP for annual financial statements. In the opinion of the Company's management, the accompanying unaudited condensed consolidated financial statements contain all normal recurring adjustments necessary to present fairly the financial position, operating results, and cash flows of the Company for each of the periods presented. The results of operations for the nine months ended June 30, 2025 are not necessarily indicative of results to be expected for any other interim period or for the fiscal year ending September 30, 2025. The unaudited condensed consolidated balance sheets as of September 30, 2024 were derived from the audited consolidated financial statements at that date but does not include all of the disclosures required by U.S. GAAP for annual financial statements. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or omitted consistent with Article 10 of Regulation S-X. These unaudited condensed consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements for the fiscal years ended September 30, 2024 and 2023.

<u><u>Principles of consolidation</u></u>

The unaudited condensed consolidated financial statements include the financial statements of the Company and its wholly owned subsidiary. All transactions and balances among the Company and its subsidiary have been eliminated upon consolidation.

<u><u>Use of estimates and assumptions</u></u>

The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities reported and disclosures of contingent assets and liabilities as of the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the periods presented. Actual results could differ from these estimates.

<u><u>Research and development costs</u></u>

The Company expenses research and development costs as incurred. Research and development activities primarily include the design, development, and testing of new products, technologies, or significant improvements to existing products. Costs incurred in connection with these activities, including third-party development costs, mainly in clinical trials, are charged to expenses as incurred.

Research and development costs for the nine months ended June 30, 2025 and 2024 were $106,375 and nil.

<u><u>Cash and cash equivalents</u></u>

Cash and cash equivalents consist of amounts held as cash on hand and bank deposits.

From time to time, the Company may maintain bank balances in interest bearing accounts in excess of the $250,000 currently insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses with respect to cash. As of June 30, 2025 and September 30, 2024, $397,480 and $1,069,661 were subject to credit risk, respectively. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Accounts receivable, net</u></u>

Accounts receivable are recognized and carried at the original invoiced amount less an allowance for credit losses and do not bear interest. Customers who owed accounts receivables, are granted credit terms based on their credit metrics. The Company measured the credit loss against its accounts receivable and records the allowance for credit losses as an offset to accounts receivable, and the estimated credit losses charged to the allowance is classified as "general and administrative" in the unaudited condensed consolidated statements of operation. The Company assesses collectability by reviewing accounts receivable on a collective basis where similar characteristics exist, primarily based on similar business line, service or product offerings and on an individual basis when the Company identifies specific customers with known disputes or collectability issues. In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status, the age of the accounts receivable balances, credit quality of the Company's customers based on ongoing credit evaluations, current economic conditions and other factors that may affect the Company's ability to collect from customers.

<u><u>Inventory</u></u>

Inventory consists of finished goods ready for sale and is stated at the lower of cost or net realizable value. The Company values its inventory using the first in first out costing method. The Company's policy is to include as a part of cost of goods sold any freight incurred to ship the product from its vendors to warehouses. The Company regularly reviews inventory and considers forecasts of future demand, market conditions and product obsolescence.

If the estimated net realizable value of the inventory is less than cost, the Company makes provisions in order to reduce its carrying value to its estimated net realizable value. The Company also reviews inventory for slow moving inventory and obsolescence and records impairment for obsolescence. For the nine months ended June 30, 2025 and 2024, impairment losses on inventory were $24,839 and $150, respectively.

<u><u>Prepayments and other current assets</u></u>

Prepayments and other current assets primarily include prepaid expenses paid to third-party services, receivables from governmental agencies, and prepaid rent.

<u><u>Investment in unconsolidated entities</u></u>

Equity investments in unconsolidated private companies that do not have readily determinable fair value and for which the Company does not have the ability to exercise significant influence are accounted for at cost, with adjustments for observable changes in prices or impairments, and are classified as non-current assets on the Company's unaudited condensed consolidated balance sheets with adjustments recognized in "Other income (expense)" on the Company's unaudited condensed consolidated statements of operations. For each reporting period, the Company performs a qualitative assessment to evaluate whether any impairment should be recorded against the investment. The Company's assessment includes a review of recent operating results and trends, recent sales or acquisitions of the investee securities, and other publicly available data. If the investment is determined to be impaired, the carrying value is written down to its estimated fair value.

Equity investments in unconsolidated private companies that do not have readily determinable fair value and for which the Company has the ability to exercise significant influence, but not control over an investee, are accounted for using the equity method. Equity method investments are measured at cost minus impairment, if any, plus or minus the Company's proportionate share of equity method investee income or loss. Equity-method investments are classified as non-current assets on the Company's unaudited condensed consolidated balance sheets. Realized and unrealized gains or losses resulting from changes in fair value or the sale of the Company's equity-method investments are recorded in "Other income (expense)" on its unaudited condensed consolidated statements of operations. For each reporting period, the Company performs an assessment to evaluate whether the investment is impaired. If the investment is determined to be impaired on an other-than-temporary basis, which considers the severity and duration of a decline in fair value below cost and the Company's ability and intent to hold the investment for a sufficient period of time to allow for recovery, the carrying value is written down to its estimated fair value.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Property and equipment</u></u>

Property and equipment are stated at historical cost. Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method over the useful lives of the assets are as follows:

---

| | |
|:---|:---|
|  | **Useful Life** |
|  Automobiles | 5 years |
|  Furniture and fixtures | 8 years |
|  Computers | 4 years |
|  Equipment | 5 – 15 years |

---

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the combined statements of operations. Expenditures for maintenance and repairs are expensed as incurred, while additions, renewals, and betterments, which are expected to extend the useful life of assets, are capitalized.

<u><u>Deferred offering costs</u></u>

Deferred offering costs consist primarily of expenses paid to attorneys, consultants, underwriters, etc. related to the initial public offering. The balance will be offset with the proceeds received after the close of the offering.

<u><u>Related party transactions</u></u>

The Company adopted ASC Topic 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence of the same party, such as a family member or relative, shareholder, or a related corporation.

A related party is generally defined as (i) any person and or their immediate family hold 10% or more of the Company's securities, (ii) the Company's management and or their immediate family, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

See details of related party transactions during the nine months ended June 30, 2025 and 2024 and balances as of June 30, 2025 and September 30, 2024 in Note 7.

<u><u>Impairment for</u> <u>long-lived</u> <u>assets</u></u>

Long-lived assets, representing property and equipment with finite lives, are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. In evaluating long-lived assets for recoverability, the Company uses its best estimate of future cash flows expected to result from the use of the asset and eventual disposition in accordance with FASB ASC 360-10-15. To the extent that estimated future, undiscounted cash inflows attributable to the asset, less estimated future, undiscounted cash outflows, are less than the carrying amount, an impairment loss is recognized in an amount equal to the difference between the carrying value of such asset and its fair value. Assets to be disposed of and for which there is a committed plan of disposal, whether through sale or abandonment, are reported at the lower of carrying value or fair value less costs to sell. If

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
an impairment is identified, The Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. For the nine months ended June 30, 2025 and 2024, no impairment of long-lived assets was recognized.

<u><u>Fair value measurement</u></u>

The Company adopted ASC Topic 820, *Fair Value Measurements and Disclosures*, which defines fair value, establishes a framework for measuring fair value, and expands financial statement disclosure requirements for fair value measurements.

ASC Topic 820 defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability (an exit price) on the measurement date in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability. ASC Topic 820 specifies a hierarchy of valuation techniques, which is based on whether the inputs into the valuation technique are observable or unobservable. The hierarchy is as follows:

---

| | |
|:---|:---|
|  Level 1 | inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. |
|  Level 2 | inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. |
|  Level 3 | inputs to the valuation methodology are unobservable and significant to the fair value. Unobservable inputs are valuation technique inputs that reflect the Company's own assumptions about the assumptions that market participants would use in pricing an asset or liability. |

---

When available, the Company uses quoted market prices to determine the fair value of an asset or liability. If quoted market prices are not available, the Company measures fair value using valuation techniques that use, when possible, current market-based or independently sourced market parameters, such as interest rates and currency rates.

There were no assets or liabilities measured at fair value on a nonrecurring basis during the nine months ended June 30, 2025 and 2024.

<u><u>Fair values of financial instruments</u></u>

Financial instruments include cash and cash equivalents, accounts receivable and other current assets, accounts payable, and other payables. The Company considers the carrying amount of short-term financial instrument to approximate their fair values because of the short period of time between the origination of such instruments and their expected realization. The Company's long-term loan — related party, and lease payable approximated the carrying amount as its interest rate is considered as approximate to the current rate for comparable loans and leases, respectively.

Fair value disclosure:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | | **As of <br>June 30, <br>2025 <br>Fair Value** | **As of <br>June 30, <br>2025 <br>Fair Value** | **As of <br>June 30, <br>2025 <br>Fair Value** |
|  | **Cost** | **Level 1** | **Level 2** | **Level 3** |
|  Investment in Welleum, Inc. | $135000 | $— | $— | $— |

---

The Investment in Welleum, Inc was fully impaired as of September 30, 2023, resulting in a carrying value of $0 as of June 30, 2025.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Asset transfer for entities under common control</u></u>

In accordance with ASC 805-50-25-2, for transfer of assets between entities under common control, the Company derecognizes the assets and liabilities transferred at their carrying amounts at the date of transfer.

The Company considered common control exists between (or among) separate entities in the following situations:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• An individual or enterprise holds more than 50% of the voting ownership interest of each entity;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A group of shareholders holds more than 50% of the voting ownership interest of each entity, and contemporaneous written evidence of an agreement to vote a majority of the entities' shares in concert exists; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Immediate family members hold more than 50% of the voting ownership interest of each entity (with no evidence that those family members will vote their shares in any way other than in concert).

<u><u>Revenue recognition</u></u>

The Company follows ASC 606 Revenue Recognition and recognizes revenue from product sales revenue, net of promotional discounts and return allowances, when the following revenue recognition criteria are met: a contract has been identified, separate performance obligations are identified, the transaction price is determined, the transaction price is allocated to separate performance obligations, and revenue is recognized upon satisfying each performance obligation.

*Product revenue*

The Company's contracts with customers where the amounts charged per product is fixed and determinable, the specific terms of the contracts were agreed on including payment terms which are typically 30 days for wholesale customers while retail customers are charged upon delivery on products. The Company has one performance obligation, which is to deliver products to customers. The Company transfers the risk of loss or damage upon delivery or customer pick up. Therefore, revenue from product sales is recognized at a point in time when control of products is transferred to customers and the Company has no further obligation to provide services related to such product. Consideration is reduced by sales discounts and return allowances which are recorded in the period in which the related sale is recognized. The Company provides a seven-day return policy and a limited warranty on its products. Return and warranty allowances are based on the Company's best estimate of expected product returns using historical experience, which has been immaterial to the Company. At times, the Company may charge customers shipping and handling for delivery of products. Since control of goods does not transfer to the customer before shipment, shipping is not a promised service to the Company and is not considered a separate performance obligation. Any fee charged for shipping would be included in the transaction price for the good.

The Company evaluates the criteria of ASC 606 — Revenue Recognition Principal Agent Considerations in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. The Company concluded when it is primarily responsible for fulfilling the promise to deliver products and the Company is subject to inventory risk before control of the good or service has been transferred to a customer and the Company has discretion in establishing the price, revenue is recorded at gross. If the Company act as an agent to facilitate certain sales through third-party providers where the Company does not control the products, the Company records revenue at net.

*Subscription revenue*

In June 2025, the Company launched its VIP membership program, under which it generates subscription revenue from non-refundable membership fees. The subscription revenue derived from newsletter service is recognized ratably over the membership period as the customer simultaneously receives and consumes the benefits.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
The Company disaggregates its revenue into the following:

---

| | | |
|:---|:---|:---|
|  | **For the <br>nine months <br>ended<br>June 30,<br>2025** | **For the <br>nine months <br>ended<br>June 30,<br>2024** |
|  | (Unaudited) | (Unaudited) |
|  *Product revenue* |  |  |
|  Wholesale – gross | $339621 | $323629 |
|  Wholesale – net | 12485 | 25022 |
|  Retail – gross | 201425 | 135481 |
|  Retail – net | 3197 |  |
|  Total product revenue | 556728 | 484132 |
|  Subscription revenue | 376 |  |
|  **Total Revenue** | $557104 | $484132 |

---

<u><u>Shipping and handling fees</u></u>

Shipping and handling fees associated with outbound freight are expensed as incurred and included in operating expenses.

<u><u>Contract liabilities — deferred revenue</u></u>

Contract liabilities — deferred revenue represents cash payment received from customers in advance of the Company satisfying performance obligations under contractual arrangements, including those with performance obligations to be satisfied over a period and point in time. Contract liabilities — deferred revenue is derecognized when or as revenue is recognized. Due to the generally short-term duration of the relevant contracts, all the performance obligations are expected to be satisfied within one year and are classified as current liabilities.

Movements of contract liabilities — deferred revenue are as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | (Unaudited) | |
|  Beginning balance | $97 | $3287 |
|  Prepayments from customers | 3960 | 97 |
|  Recognized as revenue | (473) | (3287) |
|  Ending balance | $3584 | $97 |

---

<u><u>Advertising costs</u></u>

Advertising is mainly through online and offline promotion activities. Advertising costs amounted to $317,404 and $14,907 for the nine months ended June 30, 2025 and 2024, respectively.

<u><u>Cost of revenue</u></u>

Cost of revenue mainly consist of costs for purchases of products, inbound freight, and duty.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Employee retention tax credit</u></u>

The Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act) provided an employee retention credit, which was a refundable tax credit against certain employment taxes. The Consolidated Appropriation Act (the "Appropriation Act") extended and expanded the availability of the employee retention credit through December 31, 2021. The Appropriations Act amended the employee retention credit to be equal to 70% of qualified wages paid to employees during the 2021 fiscal year. The Company qualified for the employee retention credit for qualified wages paid from October 2020 through September 2021 and filed a cash refund claim on July 7, 2023. The Company accounts for the employee retention credit as a gain contingency under ASC 450-30. Under this guidance, income from government programs such as the employee retention tax credit is not recognized until the contingency is resolved — that is, when receipt of the benefit is both probable and reasonably estimable. The employee retention credit totaling $101,661 and $0 was received and classified as other income on the unaudited condensed consolidated statements of operations for the nine months ended June 30, 2025 and 2024, respectively.

<u><u>Leases</u></u>

The Company follows ASC 842 — Leases ("ASC 842"), which requires lessees to record right-of-use ("ROU") assets and related lease obligations on the balance sheet, as well as disclose key information regarding leasing arrangements. If any of the following criteria are met, the Company classifies the lease as a finance lease:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The lease transfers ownership of the underlying asset to the lessee by the end of the lease term;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The lease grants the lessee an option to purchase the underlying asset that the Company is reasonably certain to exercise;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The lease term is for 75% or more of the remaining economic life of the underlying asset, unless the commencement date falls within the last 25% of the economic life of the underlying asset;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The present value of the sum of the lease payments equals or exceeds 90% of the fair value of the underlying asset; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.

Leases that do not meet any of the above criteria are accounted for as operating leases.

Finance and operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the implicit rate for the Company's leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term.

Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its finance or operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception, and therefore operating lease ROU assets and liabilities do not include leases with a lease term of 12 months or less. Its leases generally do not provide a residual guarantee.

The finance or operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term for operating leases. Meanwhile, the Company recognizes the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
decreased to reflect the lease payments made during the period. Interest expense on the lease liability is determined each period during the lease term as the amount that results in a constant periodic interest rate of the asset on the remaining balance of the liability.

The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and includes the associated operating lease payments in the undiscounted future pre-tax cash flows. For the nine months ended June 30, 2025 and 2024, the Company did not recognize impairment loss on its finance and operating lease ROU assets.

<u><u>Income taxes</u></u>

The Company accounts for income taxes under the asset and liability method. 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 perspective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are recorded, when necessary, to reduce deferred tax assets to the amount expected to be realized.

As a result of the implementation of certain provisions of ASC 740, Income Taxes ("ASC 740"), which clarifies the accounting and disclosure for uncertainty in tax position, as defined, ASC 740 seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes. The Company follows the provisions of ASC 740 and has analyzed filing positions in each of the federal and state jurisdictions where the Company is required to file income tax returns, as well as open tax years in such jurisdictions. The Company has identified the U.S. federal jurisdiction, and the State of California, as its "major" tax jurisdictions.

On July 4, 2025, H.R.1, also referred to as the One Big Beautiful Bill Act ("OBBBA"), was signed into law in the U.S. The OBBBA includes changes to U.S. federal tax law, including extending and modifying certain key Tax Cuts and Jobs Act of 2017 provision, and provisions allowing accelerated tax deductions for qualified property and research expenditures. As the legislation was signed into law after June 30, 2025, any impact of the OBBBA is not reflected in our condensed consolidated financial statements. The Company is currently evaluating the impact on its consolidated financial statements.

The Company believes that its income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to its financial position. Therefore, no reserves for uncertain income tax positions have been recorded pursuant to ASC 740. The Company's policy for recording interest and penalties associated with income-based tax audits is to record such items as a component of income taxes.

<u><u>Commitments and Contingencies</u></u>

In the ordinary course of business, the Company is subject to certain contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and specific facts and circumstances of each matter.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 2 — Basis of presentation and summary of significant accounting policies (cont.)
<u><u>Earnings per share</u></u>

The Company computes earnings per share ("EPS") in accordance with ASC 260, "Earnings per Share." ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income attributable to the Company divided by the weighted average common stock outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential common stock (for instance, convertible securities, options, and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential shares of common stock that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the nine months ended June 30, 2025 and 2024, there were no dilutive shares.

<u><u>Segment</u></u>

The Company follows ASC 280, Segment Reporting. The Company's Chief Executive Officer reviews the results of operations when making decisions about allocating resources and assessing the performance of the Company as a whole and hence, the Company has only one reportable segment. The Company does not distinguish between markets or segments for the purpose of internal reporting. The Company's long-lived assets are all located in California, United States, and substantially all of the Company's revenue is derived from within the U.S. Therefore, no geographical segments are presented.

<u><u>Recently issued accounting pronouncements</u></u>

In December 2023, the FASB issued Accounting Standards Update No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures" ("ASU 2023-09"), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between domestic and foreign), and (3) income tax expense or benefit from continuing operations (separated by federal, state and, foreign). ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state, and local jurisdictions, among other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis, but retrospective application is permitted. The Company is currently evaluating the impact of adopting the standard on its unaudited consolidated financial statements and related disclosures.

On November 4, 2024, the FASB issued ASU No. 2024-03, Expense Disaggregation Disclosures ("ASU 2024-03"). ASU 2024-03 amends ASC 220, Comprehensive Income to expand income statement expense disclosures and require disclosure in the notes to the financial statements of specified information about certain costs and expenses. ASU 2024-03 is required to be adopted for fiscal years commencing after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact of adopting the standard on its unaudited consolidated financial statements and related disclosures.

On July 5, 2025, the FASB issued ASU No. 2025-05, Financial Instruments- Credit Losses ("ASU 2025-05"). ASU 2025-05 amends ASC 326-20, the calculation of credit loss allowances estimates the uncollectible portion of short-term receivables and contract assets, using historical and current data without forecasting future conditions, and may include post-balance-sheet collections if eligible. The guidance will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted in both interim and annual reporting periods in which financial statements have not yet been issued or made available for issuance. The Company is currently evaluating the impact of adopting the standard on its unaudited consolidated financial statements and related disclosures.

Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company's consolidated balance sheets, statements of operations and statements of cash flows.

[**Table of Contents**](#TOC001)

**Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements**

#### Note 3 — Accounts receivable, net
Accounts receivable consisted of the following as of the date indicated:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Accounts receivable | $28210 | $57939 |
|  Less: allowance for credit losses | (295) | (1469) |
|  Total accounts receivable, net | $27915 | $56470 |

---

Movements of allowance for credit losses consisted of the following as of the date indicated:

---

| | | |
|:---|:---|:---|
|  | **As of<br> June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Beginning balance | $1469 | $17839 |
|  Recovery | (1174) | (14634) |
|  Write-off |  | (1736) |
|  Ending balance | $295 | $1469 |

---

#### Note 4 — Inventory, net
Inventory consisted of the following as of the date indicated:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Finished goods – Powder | $116301 | $197806 |
|  Finished goods – Health supplements | 805980 | 716396 |
|  Total Inventory | $922281 | $914202 |

---

The impairment of inventory was $24,839 and $150 for the nine months ended June 30, 2025 and 2024, respectively.

#### Note 5 — Property and equipment, net
Property and equipment, net consisted of the following:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Automobile | $121409 | $121409 |
|  Furniture and fixture | 26486 | 28900 |
|  Equipment | 72097 |  |
|  Subtotal | 219992 | 150309 |
|  Less: accumulated depreciation | (57101) | (37402) |
|  Total | $162891 | $112907 |

---

Depreciation expenses for the nine months ended June 30, 2025 and 2024 amounted to $22,105 and $11,269, respectively. The loss on disposal of furniture for the nine months ended June 30, 2025 amounted to $9 and the gain on trade in automobile of for the nine months ended June 30, 2024 amounted to $1,408.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 6 — Other payables

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Payroll liabilities | $33026 | $43862 |
|  Accrued professional fees |  | 20000 |
|  Payables to third-party vendors or service providers for administrative <br>activities | 38955 | 35304 |
|  Credit card payable | 9691 | 2295 |
|  Sales tax payable | 13928 | 13472 |
|  Total other payables | $95600 | $114933 |

---

#### Note 7 — Related party transactions
*Related parties list*

---

| | |
|:---|:---|
|  **Name of Related Party** | **Relationship** |
|  Karin Mei Huang<sup>(3)(4)</sup> | Trustee of the KML Family Trust and the KMA Trust, both of which are shareholders of the Company |
|  Kunming Aoqun Biotech Co., Ltd.<sup>(2)(5)</sup> | Lihua Zeng is the director of the entity |
|  Lipin Zeng<sup>(8)</sup> | Spouse of Karin Mei Huang, and trustee of the KML Family Trust, which is a shareholder of the Company |
|  Lihua Zeng<sup>(8)</sup> | Family member of Lipin Zeng |
|  Longstar Healthpro Manufacturing Inc<sup>(1)(6)</sup> | Xinjiang Lixing Investment and Management Co. ("Xinjiang Lixing"), owned by Lihua Zeng, is the major shareholder of this entity |
|  Xinjiang Lixing | Owned by Lihua Zeng |
|  Yunnan Notoginseng Technology Co., Ltd | Owned by Lipin Zeng |
|  Yunan Panlong Yunhai Pharmaceutical Co., Ltd.<sup>(2)</sup> | Lihua Zeng owns 30% ownership interests |
|  Yunan Panlong Yunhai Pharmaceutical Trading Co., Ltd | Lihua Zeng owns 30% of Yunnan Panlong Yunhai, which is the parent company of Yunan Panlong Yunhai Pharmaceutical Trading Co., Ltd |

---

*Related party balances*

<u>(1) Rent deposit — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Nature** | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  |  |  | **(Unaudited)** | |
|  Longstar Healthpro Manufacturing Inc | Xinjiang Lixing, owned by Lihua Zeng, is the major shareholder of this entity | Rent deposit | $19500 | $19500 |

---

<u>(2) Accounts payable — related parties</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Nature** | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  |  |  | **(Unaudited)** | |
|  Yunan Panlong Yunhai Pharmaceutical Co., Ltd. | Lihua Zeng owns 30% ownership interests | Purchase of products | $60441 | $60441 |
|  Kunming Aoqun Biotech Co., Ltd. | Lihua Zeng is the director of the entities | Purchase of products | 781668 | 698319 |
|  Total |  |  | $842109 | $758760 |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 7 — Related party transactions (cont.)
<u>(3) Other payables — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Nature** | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  |  |  | **(Unaudited)** | |
|  Karin Mei Huang | Trustee of the KML Family Trust and the KMA Trust, both of which are shareholders of the Company | Accrued loan interest | $67593 | $3904 |

---

<u>(4)</u> <u>Long</u><u>-term</u> <u>loan — related parties</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of related party** | **Relationship** | **Term** | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  |  |  | **(Unaudited)** | |
|  Karin Mei Huang | Trustee of the KML Family Trust and the KMA Trust, both of which are shareholders of the Company | Interest rate of 9.5%, maturity date on September 15, 2029 | $1000000 | $1000000 |
|  Karin Mei Huang | Trustee of the KML Family Trust and the KMA Trust, both of which are shareholders of the Company | Interest rate of 9.5%, maturity date on March 25, 2030 | 1600000 |  |
|  Total |  |  | $2600000 | 1000000 |

---

Minimum required principal payments towards the loan as of June 30, 2025 are as follows:

---

| | |
|:---|:---|
|  **Twelve months ended June 30,** | **Repayment** |
| 2026 | $— |
| 2027 |  |
| 2028 |  |
| 2029 |  |
| 2030 | 2600000 |
|  Total | $2600000 |

---

Interest expenses for long-term loans — related parties amounted to $111,189 and nil for the nine months ended June 30, 2025 and 2024, respectively.

Related parties' transactions

<u>(5) Purchase — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of Related Party** | **Relationship** | **Nature** | **For the <br>nine months <br>ended <br>June 30, <br>2025**  | **For the <br>nine months <br>ended <br>June 30, <br>2024**  |
|  |  |  | **(Unaudited)** | **(Unaudited)** |
|  Kunming Aoqun Biotech Co., Ltd. | Lihua Zeng is the director of the entity | Purchase of products | $131148 | $230241 |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 7 — Related party transactions (cont.)
<u>(6) Rent expense — related party</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
|  **Name of Related Party** | **Relationship** | **Nature** | **For the <br>nine months <br>ended <br>June 30, <br>2025** | **For the <br>nine months <br>ended <br>June 30, <br>2024** |
|  |  |  | **(Unaudited)** | **(Unaudited)** |
|  Longstar Healthpro Manufacturing Inc | Xinjiang Lixing, owned by Lihua Zeng, is the major shareholder of this entity | Rent expense | $117000 | $117000 |

---

<u>(7) Other related parties</u>

From time to time, the Company may have transactions with the following related parties. The Company did not have any transactions for the nine months ended June 30, 2025 and 2024 and had no balance with these related parties as of June 30, 2025 and September 30, 2024.

---

| | |
|:---|:---|
|  **Name of Related Party** | **Relationship** |
|  Lipin Zeng | Spouse of Karin Mei Huang, and trustee of the KML Family Trust, which is a shareholder of the Company |
|  Lihua Zeng | Family member of Lipin Zeng |
|  Yunnan Notoginseng Technology Co., Ltd | Owned by Lipin Zeng |

---

#### Note 8 — Income taxes
The Company did not incur any provision for income taxes for the nine months ended June 30, 2025 and 2024. The significant components that comprised the Company's net deferred taxes are as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Deferred tax assets |  |  |
| &nbsp;&nbsp;&nbsp; Right of use asset | $2765 | $1278 |
| &nbsp;&nbsp;&nbsp; Credit loss | 4071 | 4400 |
| &nbsp;&nbsp;&nbsp; Inventory impairment | 49061 | 42110 |
| &nbsp;&nbsp;&nbsp; Net operating loss | 1247696 | 725374 |
| &nbsp;&nbsp;&nbsp; Less: valuation allowance | (1303593) | (773162) |
|  Total deferred tax assets | $— | $— |

---

The Company's cumulative net operating loss ("NOL") of approximately $4.5 million and $2.6 million as of June 30, 2025 and September 30, 2024, respectively, was mainly from the NOL of Farlong. The Company evaluated the recoverable amounts of deferred tax assets and provided a valuation allowance to the extent that future taxable profits will be available against which the net operating loss and temporary difference can be utilized. The Company considers both positive and negative factors when assessing the future realization of the deferred tax assets and applied weigh to the relative impact of the evidence to the extent it could be objectively verified and recorded 100% valuation allowance against its deferred tax assets as of June 30, 2025 and September 30, 2024.

#### Note 9 — Equity
The Company is authorized to issue 400,000,000 shares of common stock, par value $0.0001 per share, and 100,000,000 shares of preferred stock, par value $0.0001 per share.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 9 — Equity (cont.)
On December 31, 2022, Longstar entered into a share repurchase agreement with Xinjiang Lixing, Longstar's majority shareholder who owned 100,000,000 shares of Longstar's stock. (5,000,000 shares of Longstar stock at December 31, 2022). Xinjiang Lixing is under the common control of Karin Mei Huang. Pursuant to the share repurchase agreement, Longstar agreed to repurchase 5,000,000 shares of Longstar's common stock from Xinjiang Lixing through the following nonmonetary transactions:

1) Transferring real property to Xinjiang Lixing with a carrying value of $979,702;

2) Transferring 1,200,000 shares of Acupuncture Corporation of America, Inc.'s common stock with a carrying value of $523,890; and

3) Other assets of $59,901.

On December 27, 2023, the Company entered into a Share Exchange Agreement with Longstar and its then sole stockholder, Karin Mei Huang, and issued 40,000,000 shares of common stock to Karin Mei Huang in exchange for 100% (2,000,000 shares) of the equity interest of Longstar. The transaction was accounted as a recapitalization of entities under common control. The Company's outstanding shares has been retroactively presented to reflect the share exchange.

As of June 30, 2025 and September 30, 2024, the total issued and outstanding shares of common stock of the Company was 40,000,000 shares.

On May 20, 2023, Longstar and Chiwen "Claire" Wang entered into a Vesting Schedule and Conditions Agreement, which was initially set to take effect on June 1, 2023. Under this agreement, Longstar granted Chiwen Claire' Wang 10,000 shares of common stock, with a two-year vesting period. Such shares were never issued as the vesting conditions were not satisfied.

A first amendment was signed on May 31, 2023, which modified the Vesting Schedule and Conditions Agreement as follows:

1) The effective date of the Vesting Schedule and Conditions Agreement was changed from June 1, 2023, to October 1, 2023; and

2) Chiwen "Claire" Wang's annual salary was set at $72,000, effective January 1, 2024.

On April 30, 2024, Longstar and Chiwen "Claire" Wang entered into an Amended Employment Agreement, which replaced the original stock compensation bonus with a one-time cash bonus of $10,000, thereby nullifying the original Vesting Schedule and Conditions Agreement in its entirety.

On January 31, 2025, immediately following the completion of the share exchange with Longstar and Karin Mei Huang, the Company's then sole stockholder, Karin Mei Huang, entered into a Gift Receipt Agreement, pursuant to which she transferred all 40,000,000 shares of the Company's common stock that she owned (the "Shares") to two family trusts for estate planning purposes. Specifically:

The KML FAMILY TRUST, of which Lipin Zeng and Karin Mei Huang, husband and wife, serve as co-trustees, received 80% of the Shares, or 32,000,000 shares of the Company's common stock.

The KMA TRUST, of which Karin Mei Huang serves as trustee, received 20% of the Shares, or 8,000,000 shares of the Company's common stock.

#### Note 10 — Risk and Uncertainties
(a) Major customers (including related parties)

For the nine months ended June 30, 2025, one customer accounted for 27% of the Company's total revenue. For the nine months ended June 30, 2024, one customer accounted for 20% of the Company's total revenue.

As of June 30, 2025, three customers accounted for 38%, 20%, and 11% of the total balance of accounts receivable, respectively. As of September 30, 2024, one customer accounted for 76% of the total balance of accounts receivable.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 10 — Risk and Uncertainties (cont.)
(b) Major vendors (including related parties)

For the nine months ended June 30, 2025, four vendors accounted for 49%, 20%, 17%, and 11% of the Company's total purchases, respectively. For the nine months ended June 30, 2024, two vendors accounted for 79% and 20% of the Company's total purchases, respectively.

As of June 30, 2025, two vendors accounted for 69% and 17% of the Company's total balance of accounts payable, respectively. As of September 30, 2024, two vendors accounted for 66% and 18% of the Company's total balance of accounts payable, respectively.

(c) Credit risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash. The Federal Deposit Insurance Corporation standard insurance amount is up to $250,000 per depositor per insured bank. As of June 30, 2025 and September 30, 2024, the Company had a cash balance of $1,043,541 and $1,333,373 maintained at banks in the United States, respectively, $397,480 and $1,069,661 of which were subject to credit risk, respectively. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness.

The Company is also exposed to risk from its accounts receivable. These assets are subjected to credit evaluations. An allowance has been made for estimated unrecoverable amounts which have been determined by reference to past default experience and the current economic environment.

(d) For the nine months ended June 30, 2025 and 2024, over 49% and 79% of the Company's finished goods are sourced from China. In recent years, and particularly in 2025, the U.S. government has implemented substantial tariffs on a wide range of goods imported from China under various authorities. Current tariff levels on many Chinese goods, potentially including supplements or their raw ingredients/components, are significant, reaching levels that substantially increase the landed cost of the Company's imported products. Furthermore, the U.S. administration has demonstrated a willingness to modify these tariffs, sometimes rapidly, creating significant uncertainty regarding the Company's future import costs. Recent statements suggest potential future adjustments, but the timing, scope, and direction of any changes remain highly uncertain. While the Company does not export products to China, broader trade tensions or actions taken by China could still potentially impact global logistics or the availability of certain finished goods relevant to its supply chain.

These tariffs have had, and future tariffs or increases in existing tariffs could have, significant adverse effects on the Company's business, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Increased Costs and Reduced Margins: Tariffs directly increase the Company's cost of goods sold, as the Company is generally responsible for paying the tariffs imposed on the finished supplements imported from its Chinese contract manufacturers. If the Company is unable to pass these increased costs onto its customers, negotiate offsetting price reductions from its manufacturers, or find alternative cost-effective manufacturing options, the gross margins and profitability will be materially and adversely affected;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Need for Price Increases and Potential Impact on Demand: To offset higher tariff-related costs, the Company may need to increase the prices of its supplements. Such price increases could make its products less competitive, potentially leading to reduced customer demand, loss of market share, and lower revenue;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Supply Chain Disruptions and Costs: The current trade environment could disrupt the Company's supply chain. While the Company may seek alternative contract manufacturers outside of China to mitigate tariff risks, identifying, qualifying, and transitioning production of our specific supplement formulations to new manufacturers can be a complex, time-consuming, and costly process. Finding manufacturers with the necessary expertise, certifications (for instance, GMP), capacity, and cost-effectiveness for supplement production can be challenging.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Competitive Disadvantage: If the Company competitors utilize manufacturers in other countries, are less reliant on suppliers in China, or are better able to mitigate the impact of tariffs, the Company could be placed at a competitive disadvantage; and

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 10 — Risk and Uncertainties (cont.)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Uncertainty and Planning Challenges: The ongoing uncertainty surrounding U.S.-China trade relations and tariff policies makes it difficult to forecast costs, plan inventory levels, manage our manufacturing relationships, and implement long-term business strategies, potentially hindering the Company's growth and operational efficiency.

Any escalation in trade tensions, further increases in tariffs, imposition of quotas, or other restrictions could exacerbate these risks. The cumulative impact of these tariffs and the related uncertainty could materially adversely affect the Company's business, financial condition, results of operations, and future prospects.

#### Note 11 — Lease
The Company follows ASC 842 Leases. The Company has one lease agreement for an office and warehouse space in California, which was classified as an operating lease, and one lease agreement for an automobile, which was classified as a finance lease.

The Company recognized lease expenses on a straight-line basis over the lease term for an operating lease. Meanwhile, the Company recognized the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and decreased to reflect the lease payments made during the period.

On March 5, 2022, the Company entered into a lease agreement for an automobile. The leasing term began on March 5, 2022 and expired on March 5, 2025, with a monthly payment of $933.

On August 21, 2023, the Company entered into a one-year lease agreement for an office and warehouse in California. The leasing term began on September 1, 2023 and will terminate on August 31, 2024. Under the signed lease documents, the Company had a base rent of $13,000 per month for the period from September 1, 2023 through August 31, 2024. The Company plans to lease the office and warehouse to August 31, 2028. For subsequent years (that is, the period from September 1, 2024 to August 31, 2028), management has estimated annual rent increases as follows:

September 1, 2024 — August 31, 2025: $13,650 per month (estimate)

September 1, 2025 — August 31, 2026: $14,350 per month (estimate)

September 1, 2026 — August 31, 2027: $15,050 per month (estimate)

September 1, 2027 — August 31, 2028: $15,800 per month (estimate)

These monthly rent amounts for years two through five reflect management's current expectations regarding annual rent escalations, rather than definitive terms spelled out in the lease agreement. The actual rent payable after the first year may differ from the estimates, subject to negotiation, market conditions, and any provisions or amendments that may be agreed upon with the lessor in writing.

On August 1, 2024, the Company signed a lease extension agreement for above office and warehouse in California. The original lease shall continue in effect, beginning on September 1, 2024 and ending on August 31, 2028. The annual rent was updated to the following:

September 1, 2024 — August 31, 2025: $13,000 per month;

September 1, 2025 — August 31, 2026: $13,650 per month;

September 1, 2026 — August 31, 2027: $14,333 per month; and

September 1, 2027 — August 31, 2028: $15,050 per month.

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 11 — Lease (cont.)
On November 15, 2023, the Company entered into a lease agreement for an office in California. The leasing term began on January 1, 2024 and will expire on December 31, 2026. The lease payments are $6,020 per month for the period commencing January 1, 2024 and ending December 31, 2024, $6,261 per month for the period commencing January 1, 2025 and ending December 31, 2025, and $6,511 per month for the period commencing January 1, 2026 and ending December 31, 2026.

Operating and finance lease expenses consisted of the following:

---

| | | | |
|:---|:---|:---|:---|
|  |  | **For the nine months ended** | **For the nine months ended** |
|  | **Classification** | **June 30, <br>2025** | **June 30, <br>2024** |
|  |  | **(Unaudited)** | **(Unaudited)** |
|  **Operating lease cost** |  |  |  |
|  Lease expenses | General and administrative | $182262 | $166914 |
|  **Finance lease cost** |  |  |  |
|  Amortization of leased asset | General and administrative | 4212 | 7582 |
|  Interest on lease liabilities | Other expense-Interest expenses | 58 | 442 |
|  **Total lease expenses** |  | $**186532** | $**174938** |

---

Weighted-average remaining term and discount rate related to leases were as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | **(Unaudited)** |
|  **Weighted-average remaining term** |  |  |
|  Operating lease | 2.87 years | 3.58 years |
|  Finance leases |  | 0.43 years |
|  **Weighted-average discount rate** |  |  |
|  Operating lease | 7.51% | 7.61% |
|  Finance leases |  | 5.01% |

---

The supplemental balance sheet information related to leases for the period is as follows:

---

| | | |
|:---|:---|:---|
|  | **As of <br>June 30, <br>2025** | **As of <br>September 30, <br>2024** |
|  | **(Unaudited)** | |
|  Operating leases |  |  |
|  **Right of use asset** | 577826 | 722156 |
|  **Lease Liability – current portion** | 202007 | 182332 |
|  **Lease Liability – net of current portion** | 389627 | 543995 |
|  Total operating lease liabilities | $591634 | $726327 |
|  Financing leases |  |  |
|  **Right of use asset** |  | 4212 |
|  **Lease Liability – current portion** |  | 4608 |
|  Total financing lease liabilities | $— | $4608 |

---

[**Table of Contents**](#TOC001)

#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 11 — Lease (cont.)
The following table sets forth the Company's minimum lease payments in future periods as of June 30, 2025:

---

| | |
|:---|:---|
|  | **Operating lease <br>payments** |
|  Twelve months ending June 30, |  |
| 2026 | $239132 |
| 2027 | 209692 |
| 2028 | 179156 |
| 2029 | 30099 |
|  Thereafter |  |
|  Total lease payments | 658079 |
|  Less: discount | (66445) |
|  **Present value of lease liabilities** | $591634 |

---

#### Note 12 — Commitments and Contingencies
<u><u>Lease Commitments:</u></u>

Refer to Note 11 — Lease for details.

<u><u>Commitments:</u></u>

On October 7, 2024, the Company entered into an agreement with Beckman Research Institute of the City of Hope ("COH"), a California non-profit public benefit corporation headquartered in Duarte, California. The Company is funding research at COH to explore anti-cancer and immune modulation properties of White Button Mushroom ("WBM") extracts. The agreement outlines the roles and responsibilities of the Company and COH, the research plan, and the sharing of intellectual property that arises out of the research. The study focus is anti-cancer activities (particularly related to prostate and breast cancer), immune modulation, and in vitro/in vivo testing of WBM extracts supplied by the Company. The term of the agreement is three years (until October 6, 2027), unless earlier terminated. The Company will make funding contributions of a total amount of $137,750 under this agreement.

On October 7, 2024, the Company and COH entered into an agreement, whereby the Company is funding research at COH focused on potential anti-diabetes properties of Polygonum capitatum extracts, specifically examining chlorogenic acid, lignan glycosides, and triterpenoid saponins. The term of the agreement is from October 7, 2024 and continuing until December 31, 2028, unless terminated sooner. The Company will make funding contributions of a total amount of $465,000 under this agreement.

On October 7, 2024, the Company and COH entered into an agreement, whereby the Company is funding research at COH to assess the anti-cancer properties of active compounds extracted from Rodgersia Sambucifolia Hemsl. The term of agreement is October 7, 2024 through December 31, 2028, unless terminated earlier. The Company will make funding contributions of a total amount of $465,000 under this agreement.

<u><u>Litigation:</u></u>

The Company may, from time to time, be involved in legal matters arising in the ordinary course of its business. While the Company is not presently subject to any material legal proceedings, there can be no assurance that such matters will not arise in the future or that any such matters in which the Company is involved, or which may arise in the ordinary course of the Company's business, will not at some point proceed to litigation or that such litigation will not have a material adverse effect on the business, financial condition or results of operations of the Company.

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#### Farlong Holding Corporation<br>Notes to Unaudited Condensed Consolidated Financial Statements

#### Note 12 — Commitments and Contingencies (cont.)
On June 20, 2024, a lawsuit was filed against Longstar, along with several other entities. The plaintiff, a former employee, alleges a total of $1,222,000 in unpaid compensation from 2016 to 2023. Longstar maintains that the plaintiff's employment ended on May 21, 2023, and that payroll records confirm all wages were paid in full up to that date. Longstar's legal counsel has reviewed the claims and concluded that the likelihood of liability is remote. Accordingly, no loss contingency has been recorded, and the Company does not anticipate any material impact on its financial position or operations.

#### Note 13 — Segment Information
The key measure of segment profitability that the chief operating decision maker, who is the chief executive officer of the Company, uses to allocate resources and assess performance is segment profit or loss, as reported on the statements of operations. The following table presents the significant revenue and expense categories of the Company's single operating segment:

---

| | | |
|:---|:---|:---|
|  | **Nine Months Ended <br>June 30,** | **Nine Months Ended <br>June 30,** |
|  | **2025** | **2024** |
|  | **(Unaudited)** | **(Unaudited)** |
|  Revenue | $557104 | $483741 |
|  Less: |  |  |
|  Cost of revenue | 246251 | 112107 |
|  Operating expenses: |  |  |
|  Salary and benefits expenses | 677893 | 567431 |
|  Professional fees | 256845 | 429860 |
|  IT related expenses | 87109 | 201565 |
|  Operating lease expenses | 182262 | 166914 |
|  Advertising costs | 317404 | 14907 |
|  Insurance fees | 111296 | 68615 |
|  Product certification | 61000 |  |
|  Research and development expenses | 106375 |  |
|  Other operating expense | 457013 | 434104 |
|  Other income (expenses), net: |  |  |
|  Dividend/interest | 8262 | 4272 |
|  Other income(expense), net | 38009 | 13158 |
|  Income taxes |  |  |
|  Net loss | $(1900073) | $(1494332) |

---

#### Note 14 — Subsequent Events
The Company evaluated subsequent events and transactions that occurred after the balance sheet date through issuance of report date, when these unaudited consolidated financial statements were issued. Based on this review, except as disclosed below, the Company did not identify any other subsequent events that would require adjustment or disclosure in the unaudited condensed consolidated financial statements.

On July 28, 2025, the Company purchased inventories from a related party, Yunnan Panlong Yunhai Pharmaceutical Trading Co., Ltd for a total of $23,390.

On September 26, 2025, the Company entered into a loan agreement with Karin Mei Huang, a stockholder, in which Karin Mei Huang agreed to provide a loan in the principal amount of $2,000,000. The loan bears interest at an annual rate of 9.5%, payable in monthly installments of approximately $15,833 beginning October 1, 2026, with the principal due in full at maturity on September 26, 2030. The loan may be prepaid at any time without penalty. The proceeds are intended to be used for general corporate purposes.

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#### 4,000,000 Shares of Common Stock

#### Farlong Holding Corporation

#### _____________________

#### PROSPECTUS

#### _____________________

#### US Tiger Securities, Inc.

#### __________, 2025
Through and including [ ], 2025 (the 25<sup>th</sup> day after the date of this prospectus), all dealers effecting transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to a dealer's obligation to deliver a prospectus when acting as an underwriter and with respect to an unsold allotment or subscription.

------

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#### PART II

#### INFORMATION NOT REQUIRED IN PROSPECTUS

#### Item 13. Other Expenses of Issuance and Distribution.
The following table sets forth the estimated costs and expenses to be incurred in connection with the issuance and distribution of the securities of Farlong Holding Corporation (the "Registrant") which are registered under this Registration Statement on Form S-1 (this "Registration Statement"), other than underwriting discounts. All amounts are estimates except the U.S. Securities and Exchange Commission (the "SEC") registration fee and the Financial Industry Regulatory Authority, Inc. filing fee.

The following expenses will be borne solely by the Registrant:

---

| | |
|:---|:---|
|  | **Amount to <br>be Paid** |
|  SEC Registration fee | $3521 |
|  Financial Industry Regulatory Authority, Inc. filing fee | 3950 |
|  Nasdaq Listing fees | 75000 |
|  Printing and engraving expenses | 30000 |
|  Legal fees and expenses | 270000 |
|  Accounting fees and expenses | 771000 |
|  Transfer Agent's fees | 8000 |
|  Underwriter accountable expenses | 170000 |
|  Miscellaneous fees and expenses | 50000 |
| &nbsp;&nbsp;&nbsp; Total | $1381471 |

---

#### Item 14. Indemnification of Directors and Officers.
As authorized by Section 78.751 of the Nevada Revised Statutes, we may indemnify our officers and directors against expenses incurred by such persons in connection with any threatened, pending or completed action, suit or proceedings, whether civil, criminal, administrative or investigative, involving such persons in their capacities as officers and directors, so long as such persons acted in good faith and in a manner which they reasonably believed to be in our best interests. If the legal proceeding, however, is by or in our right, the director or officer may not be indemnified in respect of any claim, issue, or matter as to which he is adjudged to be liable for negligence or misconduct in the performance of his duty to us unless a court determines otherwise.

Under Nevada law, corporations may also purchase and maintain insurance or make other financial arrangements on behalf of any person who is or was a director or officer (or is serving at our request as a director or officer of another corporation) for any liability asserted against such person and any expenses incurred by him in his capacity as a director or officer. These financial arrangements may include trust funds, self-insurance programs, guarantees, and insurance policies.

Additionally, our Bylaws state that we shall indemnify every (i) present or former director, advisory director, or officer of us, (ii) any person who while serving in any of the capacities referred to in clause (i) served at our request as a director, officer, partner, venturer, proprietor, trustee, employee, agent, or similar functionary of another foreign or domestic corporation, partnership, joint venture, trust, employee benefit plan, or other enterprise, and (iii) any person nominated or designated by (or pursuant to authority granted by) the board of directors or any committee thereof to serve in any of the capacities referred to in clauses (i) or (ii) (each an "Indemnitee").

Our Bylaws provide that we shall indemnify an Indemnitee against all judgments, penalties (including excise and similar taxes), fines, amounts paid in settlement, and reasonable expenses actually incurred by the Indemnitee in connection with any proceeding in which he was, is, or is threatened to be named as a defendant or respondent, or in which he was or is a witness without being named a defendant or respondent, by reason, in whole or in part, of his serving or having served, or having been nominated or designated to serve, if it is determined that the Indemnitee (a) conducted himself in good faith, (b) reasonably believed, in the case of conduct in his official capacity, that his

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conduct was in our best interests and, in all other cases, that his conduct was at least not opposed to our best interests, and (c) in the case of any criminal proceeding, had no reasonable cause to believe that his conduct was unlawful; provided, however, that in the event that an Indemnitee is found liable to us or is found liable on the basis that personal benefit was improperly received by the Indemnitee, the indemnification (i) is limited to reasonable expenses actually incurred by the Indemnitee in connection with the proceeding and (ii) shall not be made in respect of any proceeding in which the Indemnitee shall have been found liable for willful or intentional misconduct in the performance of his duty to us.

Except as provided above, the Bylaws provide that no indemnification shall be made in respect to any proceeding in which such Indemnitee has been (a) found liable on the basis that personal benefit was improperly received by him, whether or not the benefit resulted from an action taken in the Indemnitee's official capacity, or (b) found liable to us. The termination of any proceeding by judgment, order, settlement, or conviction, or on a plea of nolo contendere or its equivalent, is not of itself determinative that the Indemnitee did not meet the requirements set forth in clauses (a) or (b) above. An Indemnitee shall be deemed to have been found liable in respect of any claim, issue, or matter only after the Indemnitee shall have been so adjudged by a court of competent jurisdiction after exhaustion of all appeals therefrom. Reasonable expenses shall include, without limitation, all court costs and all fees and disbursements of attorneys' fees for the Indemnitee. The indemnification provided shall be applicable whether or not negligence or gross negligence of the Indemnitee is alleged or proven.

In addition, we plan to enter into indemnification agreements with directors, officers and some employees containing provisions that are in some respects broader than the specific indemnification provisions contained in the Nevada Revised Statutes. The indemnification agreements will require our company, among other things, to indemnify our directors against certain liabilities that may arise by reason of their status or service as directors and to advance their expenses incurred as a result of any proceeding against them as to which they could be indemnified.

Neither our Bylaws nor our Articles of Incorporation include any specific indemnification provisions for our officers or directors against liability under the Securities Act of 1933, as amended (the "Securities Act").

#### Item 15. Recent Sales of Unregistered Securities.
During the past three years, we have issued the following securities which were not registered under the Securities Act. We believe that each of the following issuance was exempt from registration under the Securities Act in reliance on Regulation D under the Securities Act or pursuant to Section 4(2) of the Securities Act regarding transactions not involving a public offering or Regulation S under the Securities Act regarding sales by an issuer in offshore transactions. No underwriters were involved in these issuances of securities.

---

| | | | |
|:---|:---|:---|:---|
|  **Securities/Purchaser <br>Common Stock** | **Date of <br>Issuance** | **Number of <br>Securities** | **Consideration/Note** |
|  Karin Mei Huang<sup>(1)</sup> | December 27, 2023 | 40000000<br><sup>(1)</sup> | 100% of the equity interests in Longstar Healthpro, Inc. |

---

____________

(1) On January 31, 2025, Karin Mei Huang transferred all 40,000,000 of her shares of common stock of the Company to two family trusts for estate planning purposes, including (i) 32,000,000 shares to THE KML FAMILY TRUST, with Lipin Zeng and Karin Mei Huang as co-Trustees and (ii) 8,000,000 shares to THE KMA TRUST, with Karin Mei Huang as Trustee.

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#### Item 16. Exhibits and Financial Statement Schedules.
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(a) *Exhibits***: Exhibits Pursuant to Item 601 of Regulation S-K:

---

| | |
|:---|:---|
|  **Exhibit <br>Number** | **<br>Description of Exhibit** |
|  1.1\* | [Form of Underwriting Agreement](ea023043508ex1-1_farlong.htm) |
|  2.1\*\* | [Share-for-Share Exchange Agreement by and Between Longstar Healthpro, Inc., Farlong Holding Corporation, and the Sole Shareholder of Longstar Healthpro, Inc., dated December 27, 2023](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex2-1_farlong.htm) |
|  3.1\*\* | [Articles of Incorporation of Farlong Holding Corporation, filed with the Secretary of State of Nevada on October 26, 2023](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex3-1_farlong.htm) |
|  3.2\*\* | [Bylaws of Farlong Holding Corporation](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex3-2_farlong.htm) |
|  4.1\*\* | [Specimen Common Stock Certificate](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex4-1_farlong.htm) |
|  5.1\* | [Opinion of Hunter Taubman Fischer & Li LLC regarding the validity of the shares of Common Stock being registered](ea023043508ex5-1_farlong.htm) |
|  10.1\*\* | [Offer Letter between Longstar Healthpro, Inc. and Chiwen "Claire" Wang, dated May 15, 2023](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-1_farlong.htm) |
|  10.2\*\* | [Vesting Schedule and Conditions Agreement between Longstar Healthpro, Inc. and Chiwen "Claire" Wang, dated June 1, 2023](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-2_farlong.htm) |
|  10.3\*\* | [Amended Employment Agreement between Longstar Healthpro, Inc. and Chiwen "Claire" Wang, dated April 30, 2024](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-3_farlong.htm) |
|  10.4\*\* | [Offer Letter between Longstar Healthpro, Inc. and Lipin Zeng, dated April 20, 2023](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-4_farlong.htm) |
|  10.5\*\* | [Offer Letter between Longstar Healthpro, Inc. and Jackson Kwok, dated February 12, 2024](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-5_farlong.htm) |
|  10.6\*\* | [Loan Agreement between Longstar Healthpro, Inc. and Karin Mei Huang, dated September 15, 2024](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-6_farlong.htm) |
|  10.7\*\* | [Amendment to Loan Agreement between Longstar Healthpro, Inc. and Karin Mei Huang, dated March 31, 2025](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-7_farlong.htm) |
|  10.8\*\* | [Loan Agreement between Longstar Healthpro, Inc. and Karin Mei Huang, dated March 25, 2025](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-8_farlong.htm) |
|  10.9\*\* | [Research agreement regarding White Button Mushroom between Farlong Nutraceutical Inc. and City of Hope, dated October 7, 2024](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-9_farlong.htm) |
|  10.10\*\* | [Research agreement regarding Polygonum capitatum between Farlong Nutraceutical Inc. and City of Hope, dated October 7, 2024](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-10_farlong.htm) |
|  10.11\*\* | [Research agreement regarding Rodgersia Sambucifolia Hemsl between Farlong Nutraceutical Inc. and City of Hope, dated October 7, 2024](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex10-11_farlong.htm) |
|  10.12\* | [Loan agreement between Longstar Healthpro, Inc. with Karin Mei Huang, dated September 26, 2025](ea023043508ex10-12_farlong.htm) |
|  14.1\*\* | [Form of Code of Business Conduct and Ethics](http://www.sec.gov/Archives/edgar/data/2054964/000121390025090299/ea023043506ex14-1_farlong.htm) |
|  21.1\*\* | [Subsidiaries](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex21-1_farlong.htm) |
|  23.1\* | [Consent of WWC, P.C.](ea023043508ex23-1_farlong.htm) |
|  23.2\* | [Consent of Hunter Taubman Fischer & Li LLC (included in Exhibit 5.1)](ea023043508ex5-1_farlong.htm) |
|  24.1\*\* | [Power of Attorney (included on the signature page to this Registration Statement)](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea0230435-04.htm#T999) |
|  99.1\*\* | [Form of Audit Committee Charter](http://www.sec.gov/Archives/edgar/data/2054964/000121390025090299/ea023043506ex99-1_farlong.htm) |
|  99.2\*\* | [Form of Compensation Committee Charter](http://www.sec.gov/Archives/edgar/data/2054964/000121390025090299/ea023043506ex99-2_farlong.htm) |
|  99.3\*\* | [Consent of Russell Morgan](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex99-3_farlong.htm) |
|  99.4\*\* | [Consent of Zhiliang Zhou](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex99-4_farlong.htm) |
|  99.5\*\* | [Consent of Stephanie Chang](http://www.sec.gov/Archives/edgar/data/2054964/000121390025082439/ea023043504ex99-5_farlong.htm) |
|  107\* | [Filing Fee Table](ea023043508ex-fee_farlong.htm) |

---

____________

\* Filed herewith

\*\* Previously filed

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(b) Financial Statement Schedule.**

All financial statement schedules are omitted because the information called for is not required or is shown either in the financial statements or the notes thereto.

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#### Item 17. Undertakings.
Insofar as indemnification for liabilities arising under 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 SEC 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned registrant hereby undertakes that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) to file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; provided, however, that paragraphs (a)(1)(i), (a)(1)(ii), and (a)(1)(iii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offerings.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) that, for the purpose of determining liability under the Securities Act to any purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) if the issuer is relying on Rule 430B:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) each prospectus filed by the undersigned issuer pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of the Securities Act shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used

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after effectiveness or the date of the first contract of sale of securities in the offerings described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) if the issuer is relying on Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) that, for the purpose of determining liability of the Registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned Registrant undertakes that in a primary offering of securities of the undersigned Registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned Registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) any preliminary prospectus or prospectus of the undersigned Registrant relating to the offerings required to be filed pursuant to Rule 424;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) any free writing prospectus relating to the offerings prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned Registrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) the portion of any other free writing prospectus relating to the offerings containing material information about the undersigned Registrant or its securities provided by or on behalf of the undersigned Registrant; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) any other communication that is an offer in the offerings made by the undersigned Registrant to the purchaser.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby undertakes that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) for purposes of determining any liability under the Securities Act, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the Registrant pursuant to Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) for the purpose of determining any liability under the Securities Act, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

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#### SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Walnut, California on October 30, 2025.

---

| | |
|:---|:---|
|  **FARLONG HOLDING CORPORATION** | **FARLONG HOLDING CORPORATION** |
|  By: | /s/ Jackson Kwok  |
|  Name: | Jackson Kwok |
|  Title: | Chief Executive Officer |

---

#### Power of Attorney
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Jackson Kwok, with full power of substitution, as his or her, true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution for him/her and in his/her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he/she might or could do in person, hereby ratifying and confirming all that each of said attorney-in-fact or his/her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

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

---

| | | |
|:---|:---|:---|
|  **NAME** | **POSITION** | **DATE** |
|  /s/ Jackson Kwok  | Chief Executive Officer | October 30, 2025 |
|  Jackson Kwok | (Principal Executive Officer and Director) |  |
|  /s/ Chiwen "Claire" Wang  | Chief Financial Officer and Director  | October 30, 2025 |
|  Chiwen "Claire" Wang | (Principal Accounting and Financial Officer) |  |

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## Exhibit 1.1

**Exhibit 1.1**

**FARLONG HOLDING CORPORATION**

**UNDERWRITING AGREEMENT**

**[ ], 2025**

**US Tiger Securities, Inc.** 

437 Madison Ave., 27th Floor<br> New York, NY 10022

*As the lead managing underwriter and sole book running manager*

Ladies and Gentlemen:

The undersigned, Farlong Holding Corporation, a Nevada corporation (collectively with its subsidiary, and affiliates, including, without limitation, all entities disclosed or described in the Registration Statement (as hereinafter defined), the "**Company**"), hereby confirms its agreement (this "**Agreement**") with the several underwriters (such underwriters, including the Representative (as defined below), the "**Underwriters**" and each an "**Underwriter**") named in <u>Schedule A</u> hereto for which US Tiger Securities, Inc. is acting as the representative (in such capacity, the "**Representative**"). The Company hereby agrees to issue and sell to the Underwriters an aggregate of [●] shares of common stock of the Company ("**Firm Shares**"), par value $0.0001 per share (the "**Common Stock**"). The Company has also granted to the Representative an option to purchase up to [●] additional shares of Common Stock, on the terms and for the purposes set forth in <u>Section 2(c)</u> hereof (the "**Additional Shares**"). The Firm Shares and any Additional Shares purchased pursuant to this Agreement are herein collectively referred to as the "**Offered Securities**." The offering and sale of the Offered Securities contemplated by this Agreement is referred to herein as the "**Offering**."

The Company confirms its agreement with the Underwriters as follows:

SECTION 1. *Representations and Warranties of the Company*.

The Company represents and warrants to the Underwriters as follows with the understanding that the same may be relied upon by the Underwriters in the Offering, as of the date hereof and as of the Closing Date (as defined below) and each Option Closing Date (as defined below), if any:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) *Filing of the Registration Statement*. The Company has prepared and filed with the U.S. Securities and Exchange Commission (the "**Commission**") a registration statement on Form S-1 (File No. 333-289936), as amended, which contains a form of prospectus to be used in connection with the Offering and sale of the Offered Securities. Such registration statement, as amended, including the financial statements, exhibits and schedules thereto contained in the registration statement at the time such registration statement became effective, in the form in which it was declared effective by the Commission under the Securities Act of 1933, as amended (the "**Securities Act**"), and the rules and regulations promulgated thereunder (the "**Securities Act Regulations**"), and including any required information deemed to be a part thereof at the time of effectiveness pursuant to Rule 430A under the Securities Act, or pursuant to the Securities Exchange Act of 1934, as amended (collectively, the "**Exchange Act**") and the rules and regulations promulgated thereunder (the "**Exchange Act Regulations**"), is called the "**Registration Statement**." Any registration statement filed by the Company pursuant to Rule 462(b) under the Securities Act is called the "**Rule 462(b) Registration Statement**," and from and after the date and time of filing of the Rule 462(b) Registration Statement, the term "**Registration Statement**" shall include the Rule 462(b) Registration Statement. Such prospectus, in the form first filed pursuant to Rule 424(b) under the Securities Act after the date and time that this Agreement is executed and delivered by the parties hereto, or, if no filing pursuant to Rule 424(b) under the Securities Act is required, the form of final prospectus relating to the Offered Securities included in the Registration Statement at the effective date of the Registration Statement, is called the "**Prospectus**." All references in this Agreement to the Registration Statement, the Rule 462(b) Registration Statement, the preliminary prospectus included in the Registration Statement (each, a "**preliminary prospectus**"), the Prospectus, or any amendments or supplements to any of the foregoing, shall include any copy thereof filed with the Commission pursuant to its Electronic Data Gathering, Analysis and Retrieval System ("**EDGAR**"). The preliminary prospectus that was included in the Registration Statement immediately prior to the Applicable Time (as defined below) is hereinafter called the "**Pricing Prospectus**." Any reference to the "most recent preliminary prospectus" shall be deemed to refer to the latest preliminary prospectus included in the registration statement. Any reference herein to any preliminary prospectus or the Prospectus or any supplement or amendment to either thereof shall be deemed to refer to and include any documents incorporated by reference therein as of the date of such reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) "**Applicable Time**" means 4:00 p.m. Eastern Time, on the date of this Agreement, or such other time as agreed to by the Company and the Underwriters.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *Compliance with Registration Requirements*. The Registration Statement has been declared effective by the Commission under the Securities Act and the Securities Act Regulations on [●]. The Company has complied, to the Commission's satisfaction, with all requests of the Commission for additional or supplemental information. No stop order preventing or suspending the effectiveness of the Registration Statement or any Rule 462(b) Registration Statement is in effect and no proceedings for such purpose have been instituted or are pending or, to the knowledge of the Company, are contemplated or threatened by the Commission.

Each preliminary prospectus and the Prospectus when filed complied or will comply in all material respects with the Securities Act and, if filed by electronic transmission pursuant to EDGAR (except as may be permitted by Regulation S-T under the Securities Act), was identical in content to the copy thereof delivered to the Underwriters for use in connection with the offer and sale of the Offered Securities, other than with respect to any artwork and graphics that were not filed. Each of the Registration Statement, any Rule 462(b) Registration Statement, and any post-effective amendment to either the Registration Statement or the Rule 462(b) Registration Statement, at the time it became effective and at all subsequent times until the expiration of the prospectus delivery period required under Section 4(a)(3) of the Securities Act, complied and will comply in all material respects with the Securities Act and the Securities Act Regulations and did not and will not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein not misleading. The Prospectus, as amended or supplemented, as of its date and at all subsequent times until the Underwriters have completed the placement of the offering of the Offered Securities, did not and will not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements therein, in light of the circumstances under which they were made, not misleading. The representations and warranties set forth in the two immediately preceding sentences do not apply to statements in or omissions from the Registration Statement or any Rule 462(b) Registration Statement, or any post-effective amendment to either the Registration Statement or the Rule 462(b) Registration Statement, or in the Pricing Prospectus or the Prospectus, or any amendment or supplement thereto, made in reliance upon and in conformity with information relating to the Underwriters furnished to the Company in writing expressly for use therein, it being understood and agreed that the only such information furnished on behalf of the Underwriters consists of (i) the name and the logo of the Underwriters contained on the cover page of the Pricing Prospectus and Prospectus, (ii) statements in the "Underwriting" section of the Prospectus relate to the names and corresponding share amounts set forth in the table of Underwriters, and (iii) the sub-sections titled "Electronic Offer, Sale, and Distribution of Common Stock", "Price Stabilization, Short Positions, and Penalty Bids," "Certain Relationships", "Passive Market Making", "Potential Conflicts of Interest" and "Selling Restrictions", in each case under the caption "Underwriting" in the Prospectus (the "**Underwriters Information**"). There are no contracts or other documents required to be described in the Pricing Prospectus or the Prospectus or to be filed as exhibits to the Registration Statement that have not been fairly and accurately described in all material respects or filed as required, except where failure to do so would not result in a Material Adverse Effect.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Disclosure Package*. The term "**Disclosure Package**" shall mean (i) the Pricing Prospectus, as amended or supplemented, (ii) each issuer free writing prospectus, as defined in Rule 433 under the Securities Act (each, an "**Issuer Free Writing Prospectus**"), if any, identified in <u>Schedule B</u> hereto, (iii) the pricing terms set forth in <u>Schedule C</u> to this Agreement, and (iv) any other free writing prospectus that the parties hereto shall hereafter expressly agree in writing to treat as part of the Disclosure Package. As of the Applicable Time, the Disclosure Package did not contain any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements therein, in light of the circumstances under which they were made, not misleading. The preceding sentence does not apply to statements in or omissions from the Disclosure Package based upon and in conformity with the Underwriters Information.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) *Company Not Ineligible Issuer*. (i) At the time of filing the Registration Statement and (ii) as of the date of the execution and delivery of this Agreement, the Company was not and is not an Ineligible Issuer (as defined in Rule 405 under the Securities Act), without taking account any determination by the Commission pursuant to Rule 405 under the Securities Act that it is not necessary that the Company be considered an Ineligible Issuer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) *Issuer Free Writing Prospectuses*. No Issuer Free Writing Prospectus includes any information that conflicts with the information contained in the Registration Statement, including any document incorporated by reference therein that has not been superseded or modified. The foregoing sentence does not apply to statements in or omissions from any Issuer Free Writing Prospectus based upon and in conformity with the Underwriters Information.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) *Offering Materials Furnished to the Underwriters*. The Company has delivered to the Underwriters copies of the Registration Statement and of each consent and certificate of experts filed as a part thereof, and each preliminary prospectus and the Prospectus, as amended or supplemented, in such quantities and at such places as the Underwriters have reasonably requested in writing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) *Distribution of Offering Material by the Company*. The Company has not distributed and will not distribute, prior to the completion of the Underwriters' purchase of the Offered Securities, any offering material in connection with the offering and sale of the Offered Securities other than a preliminary prospectus, the Prospectus, any Issuer Free Writing Prospectus reviewed and consented to by the Underwriters, and the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) *The Underwriting Agreement*. This Agreement has been duly authorized, executed and delivered by, and is a valid and binding agreement of, the Company, enforceable in accordance with its terms, except as rights to indemnification hereunder may be limited by applicable law and except as the enforcement hereof may be limited by bankruptcy, insolvency, reorganization, moratorium or other similar laws relating to or affecting the rights and remedies of creditors or by general equitable principles.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) *Authorization of the Offered Securities*. The Offered Securities to be sold by the Company through the Underwriters have been duly and validly authorized by all required corporate action and have been reserved for issuance and sale pursuant to this Agreement and, when so issued and delivered by the Company, will be validly issued, fully paid and non-assessable, free and clear of all Liens (as defined below) imposed by the Company. The Company has sufficient shares of Common Stock for the issuance of the maximum number of Offered Securities issuable pursuant to the Offering as described in the Prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) *No Applicable Registration or Other Similar Rights*. There are no persons with registration or other similar rights to have any securities of the Company registered for sale under the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) *No Material Adverse Change*. Except as otherwise disclosed in the Disclosure Package, subsequent to the respective dates as of which information is given in the Disclosure Package: (i) there has been no material adverse change, or, to the knowledge of the Company, any development that could reasonably be expected to result in a material adverse change, in the condition, financial or otherwise, or in the earnings, business, prospects or operations, whether or not arising from transactions in the ordinary course of business, of the Company (any such change, a "**Material Adverse Change**"); (ii) the Company has not incurred any material liability or obligation, indirect, direct or contingent, not in the ordinary course of business nor entered into any material transaction or agreement not in the ordinary course of business; and (iii) there has been no dividend or distribution of any kind declared, paid or made by the Company in respect of its share capital.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) *Independent Accountant*. WWC, P.C. (the "**Accountant**"), which has expressed its opinions with respect to the audited financial statements (which term as used in this Agreement includes the related notes thereto) of the Company filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus, is an independent registered public accounting firm as required by the Securities Act and the Exchange Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) *Preparation of the Financial Statements*. Each of the historical financial statements of the Company, respectively, filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus, presents fairly in all material respects, except where failure to do so would not result in a Material Adverse Effect, the information provided as of and at the dates and for the periods indicated. Such financial statements comply as to form with the applicable accounting requirements of the Securities Act and the Securities Act Regulations and have been prepared in conformity with generally accepted accounting principles applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement. Each item of historical financial data relating to the operations, assets or liabilities of the Company set forth in summary form in each of the preliminary prospectuses and the Prospectus fairly presents in all material respects, except where failure to do so would not result in a Material Adverse Effect, such information on a basis consistent with that of the complete financial statements contained in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(o) *Incorporation and Good Standing*. The Company has been duly incorporated or formed and is validly existing and in good standing under the laws of the Nevada and has corporate power and authority to own, lease and operate its properties and to conduct its business as described in the Disclosure Package and the Prospectus and to enter into and perform its obligations under this Agreement. As of the Closing (as defined below), the Company does not own or control, directly or indirectly, any corporation, association or other entity that is not otherwise disclosed in the Disclosure Package.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(p) *Capitalization and Other Share Capital Matters*. The authorized, issued and outstanding share capital of the Company is as set forth in each of the Disclosure Package and the Prospectus (other than for subsequent issuances, if any, pursuant to employee benefit plans described in each of the Disclosure Package and the Prospectus or upon exercise of outstanding options or warrants described in the Disclosure Package and Prospectus, as the case may be). The Common Stock conforms, and, when issued and delivered as provided in this Agreement, the Offered Securities will conform, in all material respects to the description thereof contained in each of the Disclosure Package and Prospectus. All of the issued and outstanding shares of Common Stock have been duly authorized and validly issued, are fully paid and non-assessable and have been issued in compliance with applicable laws. None of the outstanding shares of Common Stock were issued in violation of any preemptive rights, rights of first refusal or other similar rights to subscribe for or purchase securities of the Company. There are no authorized or outstanding options, warrants, preemptive rights, rights of first refusal or other rights to purchase, or equity or debt securities convertible into or exchangeable or exercisable for, any share capital of the Company other than those described in the Disclosure Package and the Prospectus. The description of the Company's stock option and other stock plans or arrangements, and the options or other rights granted thereunder, set forth in the Disclosure Package and the Prospectus accurately and fairly presents the information required to be shown with respect to such plans, arrangements, options and rights. No further approval or authorization of any stockholder, the Board of Directors or others is required for the issuance and sale of the Offered Securities. Except as set forth in the Disclosure Package and the Prospectus, there are no stockholders agreements, voting agreements or other similar agreements with respect to the Company's Common Stock to which the Company is a party or, to the knowledge of the Company, between or among any of the Company's stockholders.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(q) *Non-Contravention of Existing Instruments; No Further Authorizations or Approvals Required*. The Company is not in violation of its Amended and Restated Articles of Incorporation or in default (or, with the giving of notice or lapse of time, would be in default) ("**Default**") under any indenture, mortgage, loan or credit agreement, note, contract, franchise, lease or other instrument to which it is a party or by which it may be bound (including, without limitation, any agreement or contract filed as an exhibit to the Registration Statement or to which any of the property or assets of the Company are subject (each, an "**Existing Instrument**")), except for such Defaults as would not, individually or in the aggregate, reasonably be expected to result in a Material Adverse Change. The Company's execution, delivery and performance of this Agreement and consummation of the transactions contemplated hereby and by the Disclosure Package and the Prospectus (i) have been duly authorized by all necessary corporate action and will not result in any violation of the provisions of the Amended and Restated Articles of Incorporation of the Company, (ii) will not conflict with or constitute a breach of, or Default under, or result in the creation or imposition of any lien, charge or encumbrance upon any property or assets of the Company pursuant to, or require the consent of any other party to, any Existing Instrument and (iii) will not result in any violation of any law, administrative regulation or administrative or court decree applicable to the Company, except in the case of each of clauses (ii) and (iii), to the extent such conflict, breach, Default or violation could not reasonably be expected to result in a Material Adverse Effect. No consent, approval, authorization or other order of, or registration or filing with, any court or other governmental or regulatory authority or agency, is required for the Company's execution, delivery and performance of this Agreement and consummation of the transactions contemplated hereby and by the Disclosure Package and the Prospectus, except the registration or qualification of the Offered Securities under the Securities Act and applicable state securities or blue sky laws and from the Financial Industry Regulatory Authority ("**FINRA**").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(r) *Subsidiary.* The Company's direct and indirect subsidiary has been identified on <u>Schedule E</u> hereto. There is no entity which the Company indirectly controls through contractual arrangements. The subsidiary has been duly formed, is validly existing and in good standing under the laws of the jurisdiction of its incorporation or has been duly formed and validly exists as a limited liability company under the laws of the jurisdiction of its formation, has full power and authority (corporate or otherwise) to own its property and to conduct its business as described in the Prospectus, and is duly qualified to transact business and is in good standing in each jurisdiction in which the conduct of its business or its ownership or leasing of property requires such qualification, except to the extent that the failure to be so qualified or be in good standing would not result in a Material Adverse Change on the Company. Except as otherwise disclosed in the Disclosure Package and the Prospectus, all of the equity interests of the Subsidiary have been duly and validly authorized and issued, are owned directly or indirectly by the Company, are fully paid in accordance with its articles of association and non-assessable and are free and clear of all liens, encumbrances, equities or claims ("**Liens**"). None of the outstanding share capital or equity interest in any Subsidiary was issued in violation of preemptive or similar rights of any security holder of the Subsidiary. All of the constitutive or organizational documents of the subsidiary comply with the requirements of applicable laws of its jurisdiction of incorporation or organization and are in full force and effect. Apart from the subsidiary, the Company has no direct or indirect subsidiaries or any other company over which it has direct or indirect effective control. Other than the subsidiary, the Company does not directly or indirectly control any entity through contractual arrangements or otherwise such that the entity would be deemed a consolidated affiliated entity whose financial results would be consolidated under U.S. GAAP with the financial results of the Company on the consolidated financial statements of the Company, regardless of whether the Company directly or indirectly owns less than a majority of the equity interests of such person.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(s) *No Material Actions or Proceedings*. Except as otherwise disclosed in the Disclosure Package and the Prospectus, there are no legal, governmental or regulatory investigations, actions, demands, claims, suits, arbitrations, inquiries or proceedings (collectively, "**Actions**") pending or, to the Company's knowledge, threatened (i) against the Company or any Subsidiary, (ii) which have as the subject thereof any officer or director (in such capacities) of, or property owned or leased by, the Company, where in any such case (A) there is a reasonable possibility that such Action might be determined adversely to the Company or any Subsidiary, and (B) any such Action, if so determined adversely, would reasonably be expected to result in a Material Adverse Change or adversely affect the consummation of the transactions contemplated by this Agreement. Except as otherwise disclosed in the Disclosure Package and the Prospectus, no material labor dispute with the employees of the Company or any Subsidiary exists or, to the Company's knowledge, is threatened or imminent. None of the Company's or its Subsidiaries' employees is a member of a union that relates to such employee's relationship with the Company or such Subsidiary, and neither the Company nor any of its Subsidiaries is a party to a collective bargaining agreement, and the Company and its Subsidiaries believe that their relationships with their employees are good. No executive officer, to the knowledge of the Company, is in violation of any material term of any employment contract, confidentiality, disclosure or proprietary information agreement or non-competition agreement, or any other contract or agreement or any restrictive covenant in favor of any third party, and the continued employment of each such executive officer does not subject the Company or any of its Subsidiaries to any liability with respect to any of the foregoing matters. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company and its Subsidiaries are in compliance with all applicable laws and regulations relating to employment and employment practices, terms and conditions of employment and wages and hours, except where the failure to be in compliance could not, individually or in the aggregate, reasonably be expected to result in a Material Adverse Change. Neither the Company or any Subsidiary, nor any director or officer thereof, is or has within the last 10 years been the subject of any Action involving a claim of violation of or liability under federal or state securities laws or a claim of breach of fiduciary duty. There has not been, and to the knowledge of the Company, there is not pending or contemplated, any investigation by the Commission involving the Company or any current or former director or officer of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(t) *Intellectual Property Rights*. Each of the Company and its Subsidiaries owns, possesses or licenses, and otherwise has legally enforceable rights to use all patents, patent applications, trademarks, trade names, copyrights, domain names, licenses, approvals and trade secrets (collectively, "**Intellectual Property Rights**") reasonably necessary to conduct its business as now conducted or, otherwise, as disclosed in the Registration Statement, the Disclosure Package and the Prospectus, except to the extent such failure to own, possess or have other rights to use such Intellectual Property would not be expected to result in a Material Adverse Change. Except as otherwise disclosed in the Registration Statement, the Disclosure Package and the Prospectus: (i) the Company and its Subsidiaries have not received any written notice of infringement or conflict with asserted Intellectual Property Rights of others; (ii) the Company and its Subsidiaries are not a party to or bound by any options, licenses or agreements with respect to the Intellectual Property Rights of any other person or entity that are required to be set forth in the Registration Statement, Disclosure Package and the Prospectus and are not described in all material respects; (iii) none of the technology employed by the Company and its Subsidiaries has been obtained or is being used by the Company and its Subsidiaries in violation of any contractual obligation binding on the Company and its Subsidiaries or, to the Company's knowledge, in violation of the rights of any persons; and (iv) the Company and its Subsidiaries are not subject to any judgment, order, writ, injunction or decree of any court or any governmental department, commission, board, bureau, agency or instrumentality, or any arbitrator, nor has it entered into nor is either a party to any agreement made in settlement of any pending or threatened litigation, which materially restricts or impairs the use of any Intellectual Property Rights.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(u) *All Necessary Permits, etc*. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company and its Subsidiaries possess such valid and current certificates, authorizations or permits issued by the applicable regulatory agencies or bodies necessary to conduct their respective businesses, and the Company and its Subsidiaries have not received any notice of proceedings relating to the revocation or modification of, or non-compliance with, any such certificate, authorization or permit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) *Title to Properties*. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company and its Subsidiaries have good and marketable title to all the properties and assets reflected as owned by it in the financial statements referred to in <u>Section 1(n)</u> above (or elsewhere in the Disclosure Package and the Prospectus), in each case free and clear of any security interest, mortgage, lien, encumbrance, equity, adverse claim or other defect, except such as do not materially and adversely affect the value of such property and do not materially interfere with the use made or proposed to be made of such property by the Company and its Subsidiaries. The real property, improvements, equipment and personal property held under lease by the Company and its Subsidiaries are held under valid and enforceable leases, with such exceptions as are not material and do not materially interfere with the use made or proposed to be made of such real property, improvements, equipment or personal property by the Company and its Subsidiaries.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(w) *Tax Law Compliance*. The Company and its Subsidiaries have filed all necessary income tax returns or has timely and properly filed requested extensions thereof and each has paid all taxes required to be paid by it and, if due and payable, any related or similar assessment, fine or penalty levied against it. Specifically, all the Company's Subsidiaries, have filed their tax returns for the fiscal years 2024, 2023, and 2022 and no taxes or duties with respect to such years are outstanding. The Company has made adequate charges, accruals and reserves in the applicable financial statements referred to in <u>Section 1(n)</u> above in respect of all federal, state and foreign income and franchise taxes for all periods as to which the tax liability of the Company has not been finally determined.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(x) *Company Not an "Investment Company."* The Company is not, and after giving effect to payment for the Offered Securities and the application of the proceeds as contemplated under the caption "Use of Proceeds" in each of the Disclosure Package and the Prospectus will not be, required to register as an "investment company" within the meaning of the Investment Company Act of 1940, as amended (the "**Investment Company Act**").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(y) *FINRA Affiliation*. No officer, director or any beneficial owner of 10% or more of the Company's unregistered securities has any direct or indirect affiliation or association with any Participating Member (as defined under FINRA rules). The Company will advise the Representative, its counsel, VCL Law LLP and Hunter Taubman Fischer & Li LLC, if it learns that any officer, director or owner of 10% or more of the Company's outstanding shares of Common Stock is or becomes an affiliate or registered person of a Participating Member.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(z) *Insurance*. Each of the Company and the Subsidiaries is insured against such losses and risks and in such amounts as the Company believes are prudent and customary in the businesses in which they are engaged, which, in each case, the Company reasonably believes are adequate and customary for companies engaged in similar businesses. The Company has no reason to believe that it will not be able (i) to renew its or their existing insurance coverage as and when such policies expire or (ii) to obtain comparable coverage from similar institutions as may be necessary or appropriate to conduct its or their business as now conducted at a cost that would not have a Material Adverse Effect, except in each case as described in each of the Registration Statement, the Disclosure Package and the Prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(aa) *Related Party Transactions*. There are no business relationships or related-party transactions involving the Company or any other person required to be described or filed in the Registration Statement, or described in the Disclosure Package or the Prospectus, that have not been as set forth in the Registration Statement, the Prospectus and the Pricing Prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(bb) *Disclosure Controls and Procedures*. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company has established and maintains disclosure controls and procedures (as such term is defined in Rule 13a-15(e) of the Exchange Act Regulations) designed to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company is not aware of (a) any significant deficiency in the design or operation of internal controls which could adversely affect the Company's ability to record, process, summarize and report financial data or any material weaknesses in internal controls or (b) any fraud, whether or not material, that involves management or other employees who have a significant role in the Company's internal controls.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(cc) *Company's Accounting System*. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company maintains a system of accounting controls designed to provide reasonable assurances that (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles and to maintain accountability for assets; (iii) access to assets is permitted only in accordance with management's general or specific authorization; and (iv) the recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken with respect to any differences.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(dd) *Money Laundering Law Compliance*. The operations of the Company are and have been conducted at all times in material compliance with all applicable financial recordkeeping and reporting requirements, including those of the Bank Secrecy Act, as amended by Title III of the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), and the applicable anti-money laundering statutes of jurisdictions where the Company conducts business, the rules and regulations thereunder and any related or similar rules, regulations or guidelines, issued, administered or enforced by any competent governmental agency (collectively, the "**Anti-Money Laundering Laws**"), and no action, suit or proceeding by or before any court or governmental agency, authority or body or any arbitrator involving the Company with respect to the Anti-Money Laundering Laws is pending or, to the knowledge of the Company, threatened.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ee) *OFAC*. (i) Neither the Company and its Subsidiaries, nor, to the knowledge of the Company, any director, officer, employee or affiliate of the Company and its Subsidiaries, or any other person authorized to act on behalf of the Company, is an individual or entity ("**Person**") that is, or is owned or controlled by a Person that is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. the subject of any sanctions administered or enforced by the U.S. Department of Treasury's Office of Foreign Assets Control ("**OFAC**"), the United Nations Security Council ("**UNSC**"), the European Union ("**EU**"), His Majesty's Treasury ("**HMT**"), or other relevant sanctions authority (collectively, "**Sanctions**"), nor

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. located, organized or resident in a country or territory that is the subject of Sanctions (including, without limitation, Burma/Myanmar, Cuba, Iran, Libya, North Korea, Sudan and Syria).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The Company will not, directly or indirectly, use the proceeds of the offering, or lend, contribute or otherwise make available such proceeds to any Subsidiary, joint venture partner or other Person:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. to fund or facilitate any activities or business of or with any Person or in any country or territory that, at the time of such funding or facilitation, is the subject of Sanctions; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. in any other manner that will result in a violation of Sanctions by any Person (including any Person participating in the offering, whether as underwriter, advisor, investor or otherwise).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ff) *Foreign Corrupt Practices Act.* Neither the Company and its Subsidiaries nor, to the knowledge of the Company, any director, officer, employee or affiliate of the Company or any other person authorized to act on behalf of the Company has, directly or indirectly, knowingly given or agreed to give any money, gift or similar benefit (other than legal price concessions to customers in the ordinary course of business) to any customer, supplier, employee or agent of a customer or supplier, or official or employee of any governmental agency or instrumentality of any government (domestic or foreign) or any political party or candidate for office (domestic or foreign) or other person who was, is, or may be in a position to help or hinder the business of the Company (or assist it in connection with any actual or proposed transaction) that might subject the Company to any damage or penalty in any civil, criminal or governmental litigation or proceeding.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(gg) *Compliance with Sarbanes-Oxley Act of 2002*. The Company has taken all necessary actions to ensure that, upon the effectiveness of the Registration Statement, it will be in material compliance with any provision applicable to it of the Sarbanes-Oxley Act of 2002 (the "**Sarbanes-Oxley Act**") and the rules and regulations promulgated in connection therewith, including, without limitation, Section 402 related to loans and Sections 302 and 906 related to certifications of the Sarbanes-Oxley Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(hh) *Exchange Act Filing*. A registration statement in respect of the Common Stock has been filed on Form 8-A pursuant to Section 12(b) of the Exchange Act, which registration statement complies in all material respects with the Exchange Act, and the Company has taken no action designed to, or which to its knowledge is likely to have the effect of, terminating the registration of the Common Stock under the Exchange Act nor has the Company received any notification that the Commission is contemplating terminating such registration.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) *[Reserved].*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(jj) *[Reserved].*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(kk) *Periodic Reporting Obligations*. During the Prospectus Delivery Period, the Company shall file, on a timely basis, with the Commission all reports and documents required to be filed under the Exchange Act. Additionally, the Company shall report the use of proceeds from the issuance of the Firm Shares as may be required under Rule 463 under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ll) *Valid Title*. Except as otherwise disclosed in the Disclosure Package and the Prospectus, the Company has legal and valid title to all of its properties and assets, free and clear of all liens, charges, encumbrances, equities, claims, options and restrictions except such as do not materially and adversely affect the value of such property and do not materially interfere with the use made or proposed to be made of such property by such entity; each lease agreement to which it is a party is duly executed and legally binding; its leasehold interests are set forth in and governed by the terms of any lease agreements, and, to the best of the Company's knowledge such agreements are valid, binding and enforceable in accordance with their respective terms; and the Company does not own, operate, manage or have any other right or interest in any other material real property of any kind, except as described in the Prospectus or the Disclosure Package.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(mm) *D&O Questionnaires*. To the Company's knowledge, all information contained in the questionnaires (the "**Questionnaires**") completed by each of the Company's directors and officers prior to the Offering (the "**Insiders**") as well as in the Lock-Up Agreement in the form attached hereto as <u>Exhibit A</u> provided to the Representative is true and correct in all material respects, except where failure to do so would not result in a Material Adverse Effect, and the Company has not become aware of any information which would cause the information disclosed in the Questionnaires completed by each Insider to become inaccurate and incorrect in any material respect.

Any certificate signed by an officer of the Company and delivered to the Representative or to counsel for the Representative shall be deemed to be a representation and warranty by the Company to the Underwriters as to the matters set forth therein. The Company acknowledges that the Underwriters and, for purposes of the opinions to be delivered pursuant to <u>Section 5</u> hereof, counsel to the Company, will rely upon the accuracy and truthfulness of the foregoing representations and hereby consents to such reliance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(pp) *Solvency*. Based on the consolidated financial condition of the Company as of the Closing Date, after giving effect to the receipt by the Company of the proceeds from the sale of the Offered Securities hereunder, the current cash flow of the Company, together with the proceeds the Company would receive, were it to liquidate all of its assets, after taking into account all anticipated uses of the cash, are sufficient to pay all amounts on or in respect of its liabilities when such amounts are required to be paid. The Company does not intend to incur debts beyond its ability to pay such debts as they mature (taking into account the timing and amounts of cash to be payable on or in respect of its debt). Except as set forth in the Registration Statement and the Prospectus, the Company has no knowledge of any facts or circumstances which lead it to believe that it will file for reorganization or liquidation under the bankruptcy or reorganization laws of any jurisdiction within one year from each Closing Date. The Registration Statement and the Prospectus set forth as of the date hereof all outstanding secured and unsecured Indebtedness of the Company or any Subsidiary, or for which the Company or any Subsidiary has commitments. For the purposes of this Agreement, "**Indebtedness**" means (x) any liabilities for borrowed money or amounts owed in excess of $50,000 (other than trade accounts payable incurred in the ordinary course of business), (y) all guaranties, endorsements and other contingent obligations in respect of indebtedness of others, whether or not the same are or should be reflected in the Company's consolidated balance sheet (or the notes thereto), except guaranties by endorsement of negotiable instruments for deposit or collection or similar transactions in the ordinary course of business; and (z) the present value of any lease payments in excess of $50,000 due under leases required to be capitalized in accordance with U.S. GAAP. Except as set forth in the Registration Statement and the Prospectus, neither the Company nor any Subsidiary is in default with respect to any Indebtedness.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(qq) *Regulation M Compliance*. The Company has not, and to its knowledge no one authorized to act on its behalf has, (i) taken, directly or indirectly, any action designed to cause or to result in the stabilization or manipulation of the price of any security of the Company to facilitate the sale or resale of any of the Offered Securities, (ii) sold, bid for, purchased, or, paid any compensation for soliciting purchases of, any of the Offered Securities, or (iii) paid or agreed to pay to any Person any compensation for soliciting another to purchase any other securities of the Company, other than, in the case of clauses (ii) and (iii), compensation paid to the Underwriters in connection with the Offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(rr) *Testing the Waters Communications*. The Company (a) has not alone engaged in any Testing-the-Waters Communication other than Testing-the-Waters Communications with the consent of the Underwriters with entities that are qualified institutional buyers within the meaning of Rule 144A under the Securities Act or institutions that are accredited investors within the meaning of Rule 501 under the Securities Act and (b) has not authorized anyone other than the Underwriters to engage in Testing-the-Waters Communications. The Company reconfirms that the Underwriters have been authorized to act on its behalf in undertaking Testing-the-Waters Communications. The Company has not distributed any Written Testing-the-Waters Communications.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ss) *Bank Holding Company Act*. Neither the Company nor any of its Subsidiaries is subject to the Bank Holding Company Act of 1956, as amended (the "**BHCA**") and to regulation by the Board of Governors of the Federal Reserve System (the "**Federal Reserve**"). Neither the Company nor any of its Subsidiaries owns or controls, directly or indirectly, five percent or more of the outstanding shares of any class of voting securities or 25% or more of the total equity of a bank or any entity that is subject to the BHCA and to regulation by the Federal Reserve. Neither the Company nor any of its Subsidiaries exercises a controlling influence over the management or policies of a bank or any entity that is subject to the BHCA and to regulation by the Federal Reserve.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(tt) *U.S. Real Property Holding Corporation*. The Company is not and has never been a U.S. real property holding corporation within the meaning of Section 897 of the Internal Revenue Code of 1986, as amended, and the Company shall so certify upon the Underwriters' request.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(uu) *Margin Securities*. The Company owns no "margin securities" as that term is defined in Regulation U of the Board of Governors of the Federal Reserve System (the "**Federal Reserve Board**"), and none of the proceeds of Offering will be used, directly or indirectly, for the purpose of purchasing or carrying any margin security, for the purpose of reducing or retiring any indebtedness which was originally incurred to purchase or carry any margin security or for any other purpose which might cause any of the Offered Securities to be considered a "purpose credit" within the meanings of Regulation T, U or X of the Federal Reserve Board.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vv) *Integration*. Neither the Company, nor any of its affiliates, nor any person acting on its or their behalf has, directly or indirectly, made any offers or sales of any security or solicited any offers to buy any security, under circumstances that would cause the Offering to be integrated with prior offerings by the Company for purposes of the Securities Act that would require the registration of any such securities under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ww) *No Fiduciary Duties*. The Company acknowledges and agrees that the Underwriters' responsibility to the Company is solely contractual in nature and that none of the Underwriters or their respective affiliates or any selling agent shall be deemed to be acting in a fiduciary capacity, or otherwise owes any fiduciary duty to the Company or any of its affiliates in connection with the Offering and the other transactions contemplated by this Agreement. Notwithstanding anything in this Agreement to the contrary, the Company acknowledges that the Underwriters may have financial interests in the success of the Offering that are not limited to the difference between the price to the public and the purchase price paid to the Company by the Underwriters for the Offered Securities and the Underwriters have no obligation to disclose, or account to the Company for, any of such additional financial interests. The Company hereby waives and releases, to the fullest extent permitted by law, any claims that the Company may have against the Underwriters with respect to any breach or alleged breach of fiduciary duty in connection with the transactions contemplated by this Agreement or any matters leading up to such transactions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(xx) *<u>Scheme or Arrangement with Stockholders</u>*. None of the Company, its Subsidiaries, or its affiliates is a party to any scheme or arrangement through which stockholders or potential stockholders are being loaned, given or otherwise having money made available for the purchase of shares whether before, in or after the Offering. None of the Company, its Subsidiaries, or its affiliates is aware of any such scheme or arrangement, regardless of whether it is a party to a formal agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(yy) *<u>D&O Insurance</u>*. The Company agrees to purchase officers' and directors' insurance within 30 days after the Closing (as defined below), and shall maintain such insurance for each of the officers and directors of the Company in a manner consistent with the Company's business and industry standards.

SECTION 2. *Firm Shares; Additional Shares*.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) *Purchase of Firm Shares*. On the basis of the representations and warranties herein contained, but subject to the terms and conditions herein set forth, the Company agrees to issue and sell to the Underwriters an aggregate of Firm Shares at a purchase price (net of discounts) of $[●] per share. The Underwriters agree to purchase from the Company the Firm Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) *Delivery of and Payment for Firm Shares*. Delivery of and payment for the Firm Shares shall be made on the second (2<sup>nd</sup>) Business Day following the Applicable Time or such other time as shall be agreed upon by the Company and the Representative, at such place (including remotely by facsimile or other electronic transmission) as may be agreed upon by the Representative and the Company. The hour and date of delivery of and payment for the Firm Shares is called the "**Closing Date**." The closing of the payment of the purchase price for the Firm Shares is referred to herein as the "**Closing**." Payment for the Firm Shares shall be made on the Closing Date by wire transfer in federal (same day) funds upon (i) the entry of the name of the Underwriters (or their nominees) in the register of members of the Company and (ii) delivery to the Underwriters of certificates (in form and substance reasonably satisfactory to the Underwriters) representing the Firm Shares (or if uncertificated through the full fast transfer facilities of the Depository Trust Company (the "**DTC**")) for the account of the Underwriters. The Firm Shares shall be registered in such names and in such denominations as the Underwriters may request in writing at least two Business Days prior to the Closing Date. If certificated, the Company will permit the Underwriters to examine and package the Firm Shares for delivery at least one full Business Day prior to the Closing Date. The Company shall not be obligated to sell or deliver the Firm Shares except upon tender of payment by the Underwriters for all the Firm Shares. The term "**Business Day**" means any day other than a Saturday, a Sunday or a legal holiday or a day on which banking institutions are authorized or obligated by law to close in New York, New York.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *Additional Shares*. The Company hereby grants to the Representative an option (the "**Over-allotment Option**") to purchase up to [●] Additional Shares, representing up to 15% of the shares of Common Stock sold in the Offering, in each case solely for the purpose of covering over-allotments of such securities, if any. The Over-allotment Option is, at the Representative's sole discretion, for Additional Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Exercise of Over-allotment Option*. The Over-allotment Option granted pursuant to <u>Section 2(c)</u> hereof may be exercised by the Representative on or within 45 days after the trading date of the Offering. The purchase price to be paid per Additional Shares shall be equal to the price per Firm Share in <u>Section 2(a)</u>. The Representative shall not be under any obligation to purchase any Additional Shares prior to the exercise of the Over-allotment Option. The Over-allotment Option granted hereby may be exercised by the giving of oral or written notice to the Company from the Representative, which shall be confirmed in writing via overnight mail or facsimile or other electronic transmission, setting forth the number of Additional Shares to be purchased and the date and time for delivery of and payment for the Additional Shares (the "**Option Closing Date**"), which shall not be later than five (5) full Business Days after the date of the notice or such other time as shall be agreed upon by the Company and the Representative, at such place (including remotely by facsimile or other electronic transmission) as shall be agreed upon by the Company and the Representative. If such delivery and payment for the Additional Shares does not occur on the trading date, the Option Closing Date will be as set forth in the notice. Upon exercise of the Over-allotment Option with respect to all or any portion of the Additional Shares, subject to the terms and conditions set forth herein, (i) the Company shall become obligated to sell to the Representative the number of Additional Shares specified in such notice and (ii) the Representative shall purchase that portion of the total number of Additional Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) *Delivery and Payment of Additional Shares*. Payment for the Additional Shares shall be made on the Option Closing Date by wire transfer in Federal (same day) funds, upon delivery to the Representative of certificates (in form and substance satisfactory to the Representative) representing the Additional Shares (or through the facilities of DTC) for the account of the Representative. The Additional Shares shall be registered in such name or names and in such authorized denominations at least two (2) full Business Days prior to the Option Closing Date. The Company shall not be obligated to sell or deliver the Additional Shares except upon tender of payment by the Representative for applicable Additional Shares. The Option Closing Date may be simultaneous with, but not earlier than, the Closing Date; and in the event that such time and date are simultaneous with the Closing Date, the term "**Closing Date**" shall refer to the time and date of delivery of both the Firm Shares and Additional Shares.

SECTION 3. *Covenants of the Company*.

The Company covenants and agrees with the Underwriters as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) *Underwriters' Review of Proposed Amendments and Supplements*. During the period beginning at the Applicable Time and ending on the later of the Closing Date or such date as, in the opinion of counsel for the Representative, the Prospectus is no longer required by law to be delivered in connection with sales by the Underwriters or selected dealers, including under circumstances where such requirement may be satisfied pursuant to Rule 172 under the Securities Act (the "**Prospectus Delivery Period**"), prior to amending or supplementing the Registration Statement or the Prospectus, including any amendment or supplement through incorporation by reference of any report filed under the Exchange Act, the Company shall furnish to the Underwriters for review a copy of each such proposed amendment or supplement, and the Company shall not file any such proposed amendment or supplement to which the Underwriters reasonably object.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) *Securities Act Compliance*. After the date of this Agreement, during the Prospectus Delivery Period, the Company shall promptly advise the Underwriters, the Representative and Representative's counsel in writing (i) of the receipt of any comments of, or requests for additional or supplemental information from, the Commission, (ii) of the time and date of any filing of any post-effective amendment to the Registration Statement or any amendment or supplement to the Pricing Prospectus or the Prospectus, (iii) of the time and date that any post-effective amendment to the Registration Statement becomes effective and (iv) of the issuance by the Commission of any stop order suspending the effectiveness of the Registration Statement or any post-effective amendment thereto or of any order or notice preventing or suspending the use of the Registration Statement, the Pricing Prospectus or the Prospectus, or of any proceedings to remove, suspend or terminate from listing or quotation the Offered Securities from any securities exchange upon which it is listed for trading or included or designated for quotation, or of the threatening or initiation of any proceedings for any of such purposes. If the Commission shall enter any such stop order or order or notice of prevention or suspension at any time, the Company will use commercially reasonable efforts to obtain the lifting of such order at the earliest possible moment or will file a new registration statement and use commercially reasonable efforts to have such new registration statement declared effective as soon as practicable. Additionally, the Company agrees that it shall comply with the provisions of Rules 424(b) and 430A, as applicable, under the Securities Act, including with respect to the timely filing of documents thereunder and will confirm that any filings made by the Company under such Rule 424(b) were received in a timely manner by the Commission.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *Exchange Act Compliance*. During the Prospectus Delivery Period, to the extent the Company becomes subject to reporting obligation under the Exchange Act, the Company shall file all documents required to be filed with the Commission pursuant to Sections 13, 14 or 15 of the Exchange Act in the manner and within the time periods required by the Exchange Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Amendments and Supplements to the Registration Statement, Prospectus and Other Securities Act Matters*. If, during the Prospectus Delivery Period, any event or development shall occur or condition exist as a result of which the Disclosure Package or the Prospectus as then amended or supplemented would include any untrue statement of a material fact or omit to state any material fact necessary in order to make the statements therein in light of the circumstances under which they were made, as the case may be, not misleading, or if it shall be necessary to amend or supplement the Disclosure Package or the Prospectus, in order to make the statements therein, in light of the circumstances under which they were made, as the case may be, not misleading, or if in the opinion of the Underwriters it is otherwise necessary to amend or supplement the Registration Statement, the Disclosure Package or the Prospectus, or to file a new registration statement containing the Prospectus, in order to comply with law, including in connection with the delivery of the Prospectus, the Company agrees to (i) notify the Underwriters of any such event or condition (unless such event or condition was previously brought to the Company's attention by the Underwriters during the Prospectus Delivery Period) and (ii) promptly prepare (subject to <u>Section 3(a)</u> and <u>Section 3(f)</u> hereof), file with the Commission (and use its commercially reasonable efforts to have any amendment to the Registration Statement or any new registration statement to be declared effective) and furnish at its own expense to the Underwriters and to dealers, amendments or supplements to the Registration Statement, the Disclosure Package or the Prospectus, or any new registration statement, necessary in order to make the statements in the Disclosure Package or the Prospectus as so amended or supplemented, in light of the circumstances under which they were made, as the case may be, not misleading or so that the Registration Statement, the Disclosure Package or the Prospectus, as amended or supplemented, will comply with law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) *Permitted Free Writing Prospectuses*. The Company represents that it has not made, and agrees that, unless it obtains the prior written consent of the Underwriters, it will not make, any offer relating to the Offered Securities that would constitute an Issuer Free Writing Prospectus or that would otherwise constitute a "**free writing prospectus**" (as defined in Rule 405 under the Securities Act) required to be filed by the Company with the Commission or retained by the Company under Rule 433 under the Securities Act; provided that the prior written consent of the Underwriters hereto shall be deemed to have been given in respect of each free writing prospectuses listed on <u>Schedule B</u> hereto. Any such free writing prospectus consented to by the Underwriters is hereinafter referred to as a "**Permitted Free Writing Prospectus**." The Company agrees that (i) it has treated and will treat, as the case may be, each Permitted Free Writing Prospectus as an Issuer Free Writing Prospectus, and (ii) has complied and will comply, as the case may be, with the requirements of Rules 164 and 433 under the Securities Act applicable to any Permitted Free Writing Prospectus, including in respect of timely filing with the Commission, legending and record keeping.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) *Copies of any Amendments and Supplements to the Prospectus*. The Company agrees to furnish the Underwriters, without charge, during the Prospectus Delivery Period, as many copies of each of the preliminary prospectuses, the Prospectus and the Disclosure Package and any amendments and supplements thereto (including any documents incorporated or deemed incorporated by reference therein) as the Underwriters may reasonably request.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) *Use of Proceeds*. The Company shall apply the net proceeds from the sale of the Offered Securities sold by it in the manner described under the caption "Use of Proceeds" in the Disclosure Package and the Prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) *Transfer Agent*. The Company shall engage and maintain, at its expense, a registrar and transfer agent for the Offered Securities for at least three (3) years after the Closing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) *Internal Controls*. The Company will maintain a system of internal accounting controls designed to provide reasonable assurances that: (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary in order to permit preparation of financial statements in accordance with U.S. GAAP and to maintain accountability for assets; (iii) access to assets is permitted only in accordance with management's general or specific authorization; and (iv) the recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken with respect to any differences. The internal controls, upon consummation of the Offering, will be, overseen by the Audit Committee (the "**Audit Committee**") of the Board in accordance with the rules of the Nasdaq Stock Market, LLC ("**Nasdaq**").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) *Exchange Listing*. The shares of Common Stock have been duly authorized for listing on the Nasdaq Capital Market, subject to official notice of issuance. The Company is in material compliance with the provisions of the rules and regulations promulgated by Nasdaq and has no reason to believe that it will not in the foreseeable future continue to be, in compliance with all such listing and maintenance requirements (to the extent applicable to the Company as of the date hereof, the Closing Date or the Option Closing Date; and subject to all exemptions and exceptions from the requirements thereof as are set forth therein, to the extent applicable to the Company). Without limiting the generality of the foregoing and subject to the qualifications above: (i) all members of the Company's board of directors who are required to be "independent" (as that term is defined under applicable laws, rules and regulations), including, without limitation, all members of each of the audit committee, compensation committee and nominating committee of the Company's board of directors, meet the qualifications of independence as set forth under such laws, rules and regulations, (ii) the audit committee of the Company's board of directors has at least one member who is an "audit committee financial expert" (as that term is defined under such laws, rules and regulations), and (iii) that, based on discussions with Nasdaq, the Company meets all requirements for listing on the Nasdaq Capital Market.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) *Future Reports to the Underwriters*. For one year after the date of this Agreement, the Company will furnish, upon written request by the Representative and if not otherwise available on EDGAR, to the Representative at 437 Madison Ave., 27th Floor, New York, NY 10022, Attn: Jack Ye (i) as soon as practicable after the end of each fiscal year, copies of the Annual Report of the Company containing the balance sheet of the Company as of the close of such fiscal year and statements of income, stockholders' equity and cash flows for the year then ended and the opinion thereon of the Company's independent public or certified public accountants; (ii) as soon as practicable after the filing thereof, copies of each proxy statement, Annual Report on Form 10-K, Quarterly Report on Form 10-Q, Current Report on Form 8-K or other report filed by the Company with the Commission; and (iii) as soon as available, copies of any report or communication of the Company mailed generally to holders of its share capital.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) *No Manipulation of Price*. The Company will not take, directly or indirectly, any action designed to cause or result in, or that has constituted or might reasonably be expected to constitute, the stabilization or manipulation of the price of any securities of the Company.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) *Existing Lock-Up Agreements*. Except as described in the Registration Statement, the Disclosure Package and the Prospectus, there are no existing agreements between the Company and its security holders that prohibit the sale, transfer, assignment, pledge or hypothecation of any of the Company's securities. The Company will direct the transfer agent to place stop transfer restrictions upon the securities of the Company that are bound by such "lock-up" agreements for the duration of the periods contemplated therein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) *Company Lock-Up.*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The Company, on behalf of the Company itself and any successor entity will not, without the prior written consent of the Representative, from the date of execution of this Agreement and continuing for a period of six (6) months from the closing of the Offering (the "**Lock-Up Period**"), (i) offer, sell, or otherwise transfer or dispose of, directly or indirectly, any shares of Common Stock or any securities convertible into or exercisable or exchangeable for shares of Common Stock including the issuance of shares of Common Stock upon the exercise of currently outstanding options; (ii) file or caused to be filed any registration statement with the Commission relating to the offering of any shares of Common Stock or any securities convertible into or exercisable or exchangeable for shares of Common Stock, whether any such transaction described in clause (i) and (ii) above is to be settled by delivery of shares of Common Stock or such other securities of the Company, in cash or otherwise. If the Company and the Representative choose to do subsequent financing with the Representative as the underwriter or placement agent within six (6) months from the closing and if it is mutually agreed that the lock-up arrangement can be waived (including the Lock-Up Period), then the Representative shall waive the lock-up clause as necessary as requested.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) The restrictions contained in Section 3(n)(i) hereof shall not apply to: (A) the Offered Securities, (B) the issuance by the Company of shares of Common Stock upon the exercise of an outstanding stock option or warrant or the conversion of a security outstanding on the date hereof, in each case, describe as outstanding in the Registration Statement, the Disclosure Package or the Prospectus, (C) the issuance by the Company of any security under any equity-based compensation plan, incentive plan, stock plan or dividend reinvestment plan adopted and approved by a majority of the disinterested directors of the Company (the "**Equity Incentive Plan**"), (D) filing a registration statement on Form S-8 in connection with the registration of shares of Common Stock issuable under any Equity Incentive Plan, and (E) shares of Common Stock or other securities issued in connection with a transaction with an unaffiliated third party that includes a bona fide commercial relationship (including joint ventures, marketing or distribution arrangements, collaboration agreements or intellectual property license agreements) or any acquisition of assets or acquisition of not less than a majority or controlling portion of the equity of another entity; provided that (x) the aggregate number of shares of Common Stock issued pursuant to clause (E) shall not exceed five percent (5%) of the total number of outstanding shares of Common Stock immediately following the issuance and sale of the Offered Securities pursuant hereto and (y) the recipient of any such shares of Common Stock or other securities issued or granted pursuant to clause (E) during the Lock-Up Period shall enter into an agreement substantially in the form of <u>Exhibit A</u> hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(p) *Exchange Listing*. The Company shall use its commercially reasonable efforts to maintain the listing of the Common Stock on Nasdaq Capital Market and shall not voluntarily delist the Common Stock on Nasdaq Capital Market for at least three (3) years from the Closing (the "**Listing Period**"). The Company further agrees, if during the Listing Period, the Company applies to have the Common Stock traded on any of the following markets or exchanges, including the NYSE American, the Nasdaq Global Market, the Nasdaq Global Select Market or the New York Stock Exchange (or any successors to any of the foregoing) (each "**Other Trading Market**"), it will then include in such application all of the Securities, and will take such other action as is necessary to cause all of such securities to be listed or quoted on such Other Trading Market as promptly as possible. The Company will then take all action reasonably necessary to continue the listing and trading of its Common Stock on such Other Trading Market during the Listing Period and will comply in all respects with the Company's reporting, filing and other obligations under the bylaws or rules of such Other Trading Market. During the Listing Period, the Company agrees to maintain the eligibility of the Common Stock for electronic transfer through the Depository Trust Company or another established clearing corporation, including, without limitation, by timely payment of fees to the Depository Trust Company or such other established clearing corporation in connection with such electronic transfer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(q) *Continuance of Independent Accountant*. The Company shall continue to retain a nationally recognized independent registered public accounting firm for a period of at least three (3) years after the Closing. Such Independent Accountant shall be reasonably acceptable to the Representative. The Representative acknowledges that the Accountant, WWC, P.C., is acceptable to the Representative.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(r) *Press Releases and Public Communications.* The Company will not issue press releases or engage in any other publicity relating to this Offering without the Underwriter's prior written consent, for a period ending at 5:00 P.M., Eastern time, on the first Business Day following the forty-fifth (45th) day following the Closing Date, other than normal and customary releases issued in the ordinary course of the Company's business, or as required by law.

SECTION 4. *Consideration; Payment of Expenses.*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) In consideration of the services to be provided for hereunder, the Company shall pay to the Underwriter or their respective designees their pro rata portion (based on the Securities purchased) of the following compensation with respect to the Securities which they are offering:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) an underwriting discount equal to 6.5% of the aggregate gross proceeds raised in the Offering;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) an actual accountable expense allowance of up to $170,000, including, among other things, expenses arising from test-the-waters, "road show," all reasonable accountable fees and disbursements of the Underwriter's outside legal counsel; any reasonable costs and expenses incurred in conducting background checks of the Company's officers and directors by a background search firm acceptable to the Underwriter; and the costs associated with bound volumes and mementos in such quantities as the Underwriter may reasonably request;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) a non-accountable expense allowance of 0.5% of the gross proceeds of the Offering;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Underwriter reserves the right to reduce any item of compensation or adjust the terms thereof as specified herein in the event that a determination shall be made by FINRA to the effect that the Underwriter aggregate compensation is in excess of FINRA Rules or that the terms thereof require adjustment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Whether or not the transactions contemplated by this Agreement, the Registration Statement, and the Prospectus are consummated or this Agreement is terminated, the Company hereby agrees to pay all costs and expenses incident to the Offering, which is not included in the maximum accountable expense allowance, including the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) all expenses in connection with the preparation, printing, formatting for EDGAR and filing of the Registration Statement, any Preliminary Prospectus and the Prospectus, and any and all amendments and supplements thereto and the mailing and delivering of copies thereof to the Underwriter and dealers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) all fees and expenses in connection with filings with FINRA's Public Offering System;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) all fees, disbursements and expenses of the Company's counsel and accountants in connection with the registration of the Securities under the Act and the Offering;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) all reasonable expenses in connection with the qualifications of the Securities for offering and sale under state or foreign securities or blue sky laws;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) all fees and expenses in connection with listing the Securities on a national securities exchange;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) all reasonable travel expenses of the Company's officers, directors and employees and any other expense of the Company incurred in connection with attending or hosting meetings with prospective purchasers of the Securities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) all the road show expenses incurred by the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(viii) any stock transfer taxes or other taxes incurred in connection with this Agreement or the Offering;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ix) the costs associated with book building, prospectus tracking and compliance software and the cost of preparing certificates representing the Securities; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(x) the cost and charges of any transfer agent or registrar for the Securities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Notwithstanding anything to the contrary in this <u>Section 4</u>, in the event that this Agreement is terminated pursuant to <u>Section 8</u> hereof, or subsequent to a Material Adverse Change, the Company will pay, less any advances previously paid, representing an advance to be applied towards the accountable expenses allowance (the "**Advances**"), all documented out-of-pocket expenses of the Underwriter (including but not limited to fees and disbursements of Underwriter Counsel and reasonable and accountable travel) incurred in connection herewith which shall be limited to expenses which are actually incurred as allowed under FINRA Rule 5110 and in any event, the aggregate amount of such expenses to be reimbursed by the Company shall not exceed $170,000, including the Advances. To the extent that the Underwriter out-of-pocket expenses are less than the Advances, the Underwriter will return to the Company that portion of the Advances not offset by actual expenses.

SECTION 5. *Conditions of the Obligations of the Underwriters*. The obligations of the Underwriters to purchase the Offered Securities as provided herein on the Closing Date or the Option Closing Date shall be subject to (1) the accuracy of the representations and warranties on the part of the Company set forth in <u>Section 1</u> hereof as of the date hereof and as of the Closing Date or the Option Closing Date as though then made; (2) the timely performance by the Company of its covenants and other obligations hereunder; and (3) each of the following additional conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Accountant's Comfort Letter. On the date hereof, the Representative shall have received from the Accountant, a letter dated the date hereof addressed to the Representative, in form and substance satisfactory to the Representative, containing statements and information of the type ordinarily included in accountants' "comfort letters" to Representative, delivered according to Statement of Auditing Standards No. 72 (or any successor bulletin), with respect to the audited and unaudited financial statements and certain financial information contained in the Registration Statement and the Prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) *Effectiveness of Registration Statement; Compliance with Registration Requirements; No Stop Order*. During the period from and after the execution of this Agreement to and including the Closing Date or the Option Closing Date, as applicable:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the Company shall have filed the Prospectus with the Commission (including the information required by Rule 430A under the Securities Act) in the manner and within the time period required by Rule 424(b) under the Securities Act; or the Company shall have filed a post-effective amendment to the Registration Statement containing the information required by such Rule 430A, and such post-effective amendment shall have become effective; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) no stop order suspending the effectiveness of the Registration Statement, or any post-effective amendment to the Registration Statement, shall be in effect and no proceedings for such purpose shall have been instituted or, to the knowledge of the Company, threatened by the Commission.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *No Material Adverse Change*. For the period from and after the date of this Agreement to and including the Closing Date or the Option Closing Date, in the reasonable judgment of the Representative there shall not have occurred any Material Adverse Change.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Officers' Certificate*. On the Closing Date and/or the Option Closing Date, if any, the Representative shall have received a written certificate executed by the Chief Executive Officer and the Chief Financial Officer of the Company, substantially in the form attached hereto as Annex I and dated as of such date, to the effect that the signers of such certificate have reviewed the Registration Statement, the Disclosure Package and the Prospectus and any amendment or supplement thereto, each Issuer Free Writing Prospectus and this Agreement, to the effect that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) The representations and warranties of the Company in this Agreement are true and correct, as if made on and as of such Closing Date, and the Company has complied with all the agreements and satisfied all the conditions on its part to be performed or satisfied at or prior to such Closing Date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) No stop order suspending the effectiveness of the Registration Statement or the use of the Prospectus has been issued and no proceedings for that purpose have been instituted or are pending or, to the Company's knowledge, threatened under the Securities Act; no order having the effect of ceasing or suspending the distribution of the Offered Securities or any other securities of the Company has been issued by any securities commission, securities regulatory authority or stock exchange in the United States and no proceedings for that purpose have been instituted or are pending or, to the knowledge of the Company, contemplated by any securities commission, securities regulatory authority or stock exchange in the United States; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) Subsequent to the respective dates as of which information is given in the Registration Statement and the Prospectus, there has not been: (a) any Material Adverse Change; (b) any transaction that is material to the Company and the Subsidiaries taken as a whole, except transactions entered into in the ordinary course of business; (c) any obligation, direct or contingent, that is material to the Company and the Subsidiaries taken as a whole, incurred by the Company or any Subsidiary, except obligations incurred in the ordinary course of business; (d) any material change in the share capital (except changes thereto resulting from the exercise of outstanding options or warrants or conversion of outstanding indebtedness into Common Stock of the Company) or outstanding indebtedness of the Company or any Subsidiary (except for the conversion of such indebtedness into Common Stock of the Company); (e) any dividend or distribution of any kind declared, paid or made on Common Stock of the Company; or (f) any loss or damage (whether or not insured) to the property of the Company or any Subsidiary which has been sustained or will have been sustained which has a material adverse effect on the assets, business or operations of the Company and its Subsidiaries, individually or in the aggregate.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) *CEO Certificate*. On the Closing Date and/or the Option Closing Date, the Representative shall have received a certificate of the Company signed by the Chief Executive Officer of the Company, substantially in the form attached hereto as Annex II and dated as of such date, certifying: (i) that each of the Company's Articles of Incorporation attached to such certificate is true and complete, has not been modified and is in full force and effect; (ii) that each of the Subsidiaries' articles of association, memorandum of association or any equivalent charter documents attached to such certificate is true and complete, has not been modified and is in full force and effect; (iii) that the resolutions of the Company's Board of Directors relating to the Offering attached to such certificate are in full force and effect and have not been modified; and (iv) the good standing of the Company and each of the Subsidiaries (except in such jurisdictions where the concept of good standing is not applicable). The documents referred to in such certificate shall be attached to such certificate. The certificate(s) evidencing the good standing status shall have an issuance date not more than five (5) Business Days earlier than the Closing Date and/or the Option Closing Date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) *CFO Certificate*. On the Closing Date and/or the Option Closing Date, the Representative shall have received a written certificate executed by the Chief Financial Officer of the Company, substantially in the form attached hereto as Annex III and dated as of such date, on behalf of the Company, with respect to certain financial data contained in the Registration Statement, Disclosure Package and the Prospectus, providing "management comfort" with respect to such information, in form and substance reasonably satisfactory to the Representative.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) *Bring-down Comfort Letter*. On each of the Closing Date and/or the Option Closing Date, the Representative shall have received from the Accountant, a letter dated such date, in form and substance satisfactory to the Representative, to the effect that the Accountant reaffirms the statements made in the letter furnished by it pursuant to subsection (a) of this <u>Section 5</u>, except that the specified date referred to therein for the carrying out of procedures shall be no more than three (3) Business Days prior to such Closing Date and/or the Option Closing Date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) *Lock-Up Agreement from Certain Securityholders of the Company*. On or prior to the date hereof, the Company shall have furnished to the Representative an agreement substantially in the form of <u>Exhibit A</u> hereto from each of the Company's officers, directors, security holders of 5% or more of the Company's Common Stock or securities convertible into or exercisable for Common Stock listed on <u>Schedule D</u> hereto.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) *Exchange Listing*. The Offered Securities to be delivered on the Closing Date and/or the Option Closing Date shall have been approved for listing on the Nasdaq Capital Market, subject to official notice of issuance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) *Company Counsel Opinions*. On the Closing Date and/or the Option Closing Date, if any, the Representative shall have received the favorable opinion of Hunter Taubman Fischer & Li LLC, securities counsel to the Company, dated as of such date, addressed to the Representative, including negative assurances, in form and substance reasonably satisfactory to the Representative. The Representative shall rely on the opinion of the Hunter Taubman Fischer & Li LLC, filed as Exhibit 5.1 to the Registration Statement, as to the due incorporation and validity of the Offered Securities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) *Due Diligence*. Satisfactory completion by the Representative of its due diligence investigation and analysis of: (i) the Company's arrangements with its officers, directors, employees, affiliates, customers and suppliers, (ii) the audited historical financial statements of the Company as required by the SEC (including any relevant stub periods), and (iii) the Company's projected financial results for the fiscal years September 30, 2024 through 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) *Additional Documents*. On or before the Closing Date and/or the Option Closing Date, the Representative and counsel for the Representative shall have received such information, documents and opinions as they may reasonably require for the purposes of enabling them to pass upon the issuance and sale of the Offered Securities as contemplated herein, or in order to evidence the accuracy of any of the representations and warranties, or the satisfaction of any of the conditions or agreements, herein contained.

If any condition specified in this <u>Section 5</u> is not satisfied when and as required to be satisfied, this Agreement may be terminated by the Representative by written notice to the Company at any time on or prior to the Closing Date and/or the Option Closing Date, which termination shall be without liability on the part of any party to any other party, except that <u>Section 4</u> (with respect to the reimbursement of out-of-pocket accountable, bona fide expenses actually incurred by the Representative) and <u>Section 7</u> shall at all times be effective and shall survive such termination.

SECTION 6. *Effectiveness of this Agreement*. This Agreement shall not become effective until the later of (i) the execution of this Agreement by the parties hereto and (ii) notification (including by way of oral notification from the reviewer at the Commission) by the Commission to the Company of the effectiveness of the Registration Statement under the Securities Act.

SECTION 7. *Indemnification*.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) *Indemnification by the Company*.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) <u>General</u>. The Company shall indemnify and hold harmless to the fullest extent permitted by applicable law the Underwriters, their respective affiliates and each of their respective directors, officers, members, employees and agents and each person, if any, who controls such Underwriters and Representatives within the meaning of Section 15 of the Securities Act of or Section 20 of the Exchange Act (collectively the "**Underwriters Indemnified Parties**," and each a "**Underwriters Indemnified Party**") from and against any losses, claims, damages or liabilities (including in settlement of any litigation if such settlement is effected with the prior written consent of the Company) arising out of (i) an untrue statement or alleged untrue statement of a material fact contained in the Registration Statement, including the information deemed to be a part of the Registration Statement at the time of effectiveness and at any subsequent time pursuant to Rules 430A and 430B of the Securities Act Regulations, or arise out of or are based upon the omission from the Registration Statement, or alleged omission to state therein, a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading; or (ii) an untrue statement or alleged untrue statement of a material fact contained in the Prospectus, or any amendment or supplement thereto, or in any other materials used in connection with the Offering, or arise out of or are based upon the omission or alleged omission to state therein a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading, or (iii) any untrue statement or alleged untrue statement of a material fact contained in any materials or information provided to investors by, or with the approval of, the Company in connection with the marketing of the offering of the Securities, including any roadshow or investor presentations made to investors by the Company (whether in person or electronically) or the omission or alleged omission therefrom of a material fact necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading or (iv) in whole or in part any inaccuracy in any material respect in the representations and warranties of the Company contained herein; provided, however, that the Company shall not be liable to the extent that such loss, claim, liability, expense or damage is based on any untrue statement or omission or alleged untrue statement or omission made in reliance on and in conformity with information furnished to the Company in writing with respect to the Underwriters Indemnified Party by the Underwriters Indemnified Party expressly for use in the Registration Statement, the Prospectus, or any amendment thereof or supplement thereto, and shall reimburse such Underwriters Indemnified Party for any legal or other expenses reasonably incurred by it in connection with evaluating, investigating or defending against such loss, claim, damage, liability or action; *provided, however*, that the Company shall not be liable in any such case to the extent that any such loss, claim, damage, expense or liability arises out of or is based upon an untrue statement in, or omission from any preliminary prospectus, any Registration Statement or the Prospectus, or any such amendment or supplement thereto, or any Issuer Free Writing Prospectus or in any other materials used in connection with the Offering made in reliance upon and in conformity with the Underwriters Information. The indemnification obligations under this <u>Section 7(a)</u> are not exclusive and will be in addition to any liability, which the Underwriters might otherwise have and shall not limit any rights or remedies which may otherwise be available at law or in equity to each Underwriters Indemnified Party. The Company agrees that without the Representative's prior written consent, which shall not be unreasonably withheld, it will not settle, compromise or consent to the entry of any judgment in any pending or threatened claim, action or proceeding in respect of which indemnification could be sought under the indemnification provisions of this Agreement (whether or not the Representative or any other Underwriters Indemnified Party is an actual or potential party to such claim, action or proceeding), unless such settlement, compromise or consent includes an unconditional release of each Underwriters Indemnified Party from liability arising out of such claim, action or proceeding.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) <u>Witness</u>. In the event that an Underwriters Indemnified Party is required to appear as a witness in any action brought by or on behalf of or against the Company in which such Underwriters Indemnified Party is not named as a defendant, the Company agrees to promptly reimburse the Representative on a monthly basis for all expenses incurred by it in connection with such Underwriters Indemnified Party's appearing and preparing to appear as such a witness, including, without limitation, the reasonable fees and disbursements of its legal counsel.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) <u>Multiple Claims</u>. If multiple claims are brought with respect to at least one of which indemnification is permitted under applicable law and provided for under this Agreement, the Company agrees that any judgment or arbitration award shall be conclusively deemed to be based on claims as to which indemnification is permitted and provided for, except to the extent the judgment or arbitration award expressly states that it, or any portion thereof, is based solely on a claim as to which indemnification is not available.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) *Indemnification by the Underwriters*. The Underwriters shall indemnify and hold harmless the Company and the Company's affiliates and each of their respective directors, officers, employees, agents and each person, if any, who controls the Company within the meaning of Section 15 of the Securities Act or Section 20 of the Exchange Act (collectively the "**Company Indemnified Parties**" and each a "**Company Indemnified Party**") from and against any losses, claims, damages or liabilities (including in settlement of any litigation if such settlement is effected with the prior written consent of the Underwriters) arising out (i) any untrue statement of a material fact contained in any preliminary prospectus, any Issuer Free Writing Prospectus, any "issuer information" filed or required to be filed pursuant to Rule 433(d) of the Securities Act Regulations, any Registration Statement or the Prospectus, or in any amendment or supplement thereto, or (ii) the omission to state in any preliminary prospectus, any Issuer Free Writing Prospectus, any "issuer information" filed or required to be filed pursuant to Rule 433(d) of the Securities Act Regulations, any Registration Statement or the Prospectus, or in any amendment or supplement thereto, a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading, but in each case only to the extent that the untrue statement or omission was made in reliance upon and in conformity with the Underwriters Information and shall reimburse the Company for any legal or other expenses reasonably incurred by such party in connection with investigating or preparing to defend or defending against or appearing as third party witness in connection with any such loss, claim, damage, liability, action, investigation or proceeding, as such fees and expenses are incurred. Notwithstanding the provisions of this <u>Section 7(b)</u>, in no event shall any indemnity by the Underwriters under <u>this Section 7(b)</u> exceed the total discounts received by the Underwriters in connection with the Offering. The indemnification obligations under this <u>Section 7(b)</u> are not exclusive and will be in addition to any liability, which the Company might otherwise have and shall not limit any rights or remedies which may otherwise be available at law or in equity to each Company Indemnified Party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) *Procedure*. Promptly after receipt by an indemnified party under this <u>Section 7</u> of notice of any intention or threat to commence an action, suit or proceeding or notice of the commencement of any action, the indemnified party shall, if a claim in respect thereof is to be made against an indemnifying party under this <u>Section 7</u>, notify such indemnifying party in writing of the commencement of that action; provided, however, that the failure to notify the indemnifying party shall not relieve it from any liability which it may have under this Section 7 except to the extent it has been materially adversely prejudiced by such failure; and, provided, further, that the failure to notify an indemnifying party shall not relieve it from any liability which it may have to an indemnified party otherwise than under this <u>Section 7</u>. If any such action shall be brought against an indemnified party, and it shall notify the indemnifying party thereof, the indemnifying party shall be entitled to participate therein and, to the extent that it wishes, jointly with any other similarly notified indemnifying party, to assume the defense of such action with counsel reasonably satisfactory to the indemnified party (which counsel shall not, except with the written consent of the indemnified party, be counsel to the indemnifying party). After notice from the indemnifying party to the indemnified party of its election to assume the defense of such action, except as provided herein, the indemnifying party shall not be liable to the indemnified party under <u>Section 7(a)</u> or <u>7(b)</u>, as applicable, for any legal or other expenses subsequently incurred by the indemnified party in connection with the defense of such action other than reasonable costs of investigation; *provided, however*, that any indemnified party shall have the right to employ separate counsel in any such action and to participate in the defense of such action but the fees and expenses of such counsel (other than reasonable costs of investigation) shall be at the expense of such indemnified party unless (i) the employment thereof has been specifically authorized in writing by the Company in the case of a claim for indemnification under <u>Section 7(a)</u>, (ii) the Indemnified Party has reasonably concluded (based upon advice of counsel to the Indemnified Party) that there are legal defenses available to the Indemnified Party that are not available to the Company, or that there exists a conflict or potential conflict of interest (based upon advice of counsel to the Indemnified Party) between the Indemnified Party and the Company that makes it impossible or inadvisable for counsel to the Company to conduct the defense of both parties (in which case the Company will not have the right to direct the defense of such action on behalf of the Indemnified Party), or (iii) the Company has not in fact employed counsel reasonably satisfactory to the Indemnified Party to assume the defense of such action within a reasonable time after receiving notice of the action, suit or proceeding, in each of which cases the reasonable fees, disbursements and other charges of such counsel will be at the expense of the Company; provided, further, that in no event shall the Company be required to pay fees and expenses for more than one firm of attorneys (and local counsel) representing the Indemnified Party, in which case, if such indemnified party notifies the indemnifying party in writing that it elects to employ separate counsel at the expense of the indemnifying party, the indemnifying party shall not have the right to assume the defense of (or, in the case of a failure to diligently defend the action after assumption of the defense, to continue to defend) such action on behalf of such indemnified party and the indemnifying party shall be responsible for legal or other expenses subsequently incurred by such indemnified party in connection with the defense of such action. Subject to this <u>Section 7(c)</u>, the amount payable by an indemnifying party under <u>Section 7</u> shall include, but not be limited to, (x) reasonable legal fees and expenses of counsel to the indemnified party and any other expenses in investigating, or preparing to defend or defending against, or appearing as a third party witness in respect of, or otherwise incurred in connection with, any action, investigation, proceeding or claim, and (y) all amounts paid in settlement of any of the foregoing. No indemnifying party shall, without the prior written consent of the indemnified parties, settle or compromise or consent to the entry of judgment with respect to any pending or threatened action or any claim whatsoever, in respect of which indemnification or contribution could be sought under this <u>Section 7</u> (whether or not the indemnified parties are actual or potential parties thereto), unless such settlement, compromise or consent (i) includes an unconditional release of each indemnified party in form and substance reasonably satisfactory to such indemnified party from all liability arising out of such action or claim and (ii) does not include a statement as to or an admission of fault, culpability or a failure to act by or on behalf of any indemnified party. Subject to the provisions of the following sentence, no indemnifying party shall be liable for settlement of any pending or threatened action or any claim whatsoever that is effected without its written consent (which consent shall not be unreasonably withheld or delayed), but if settled with its written consent, if its consent has been unreasonably withheld or delayed or if there be a judgment for the plaintiff in any such matter, the indemnifying party agrees to indemnify and hold harmless any indemnified party from and against any loss or liability by reason of such settlement or judgment. In addition, if at any time an indemnified party shall have requested that an indemnifying party reimburse the indemnified party for fees and expenses of counsel, such indemnifying party agrees that it shall be liable for any settlement of the nature contemplated herein effected without its written consent if (i) such settlement is entered into more than forty-five (45) days after receipt by such indemnifying party of the request for reimbursement, (ii) such indemnifying party shall have received notice of the terms of such settlement at least thirty (30) days prior to such settlement being entered into and (iii) such indemnifying party shall not have reimbursed such indemnified party in accordance with such request prior to the date of such settlement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) *Contribution*. If the indemnification provided for in this <u>Section 7</u> is unavailable or insufficient to hold harmless an indemnified party under <u>Section 7(a)</u> or <u>Section 7(b)</u>, then each indemnifying party shall, in lieu of indemnifying such indemnified party, contribute to the amount paid, payable or otherwise incurred by such indemnified party as a result of such loss, claim, damage, expense or liability (or any action, investigation or proceeding in respect thereof), as incurred, (i) in such proportion as shall be appropriate to reflect the relative benefits received by the indemnifying party or parties on the one hand and the indemnified parry or parties on the other hand from the offering of the Offered Securities, or (ii) if the allocation provided by clause (i) of this <u>Section 7(d)</u> is not permitted by applicable law, in such proportion as is appropriate to reflect not only the relative benefits referred to in clause (i) of this <u>Section 7(d)</u> but also the relative fault of the indemnifying party or parties on the one hand and the indemnified party or parties on the other with respect to the statements, omissions, acts or failures to act which resulted in such loss, claim, damage, expense or liability (or any action, investigation or proceeding in respect thereof) as well as any other relevant equitable considerations. The relative benefits received by the Company on the one hand and the Underwriters on the other with respect to such offering shall be deemed to be in the same proportion as the total proceeds from the offering of the Offered Securities purchased by investors as contemplated by this Agreement (before deducting expenses) received by the Company bear to the total underwriting discounts received by the Underwriters in connection with the Offering, in each case as set forth in the table on the cover page of the Prospectus. The relative fault of the Company on the one hand and the Underwriters on the other shall be determined by reference to, among other things, whether the untrue or alleged untrue statement of a material fact or the omission or alleged omission to state a material fact relates to information supplied by the Company on the one hand or the Underwriters on the other, the intent of the parties and their relative knowledge, access to information and opportunity to correct or prevent such untrue statement, omission, act or failure to act; provided that the parties hereto agree that the written information furnished to the Company by the Underwriters for use in any preliminary prospectus, any Registration Statement or the Prospectus, or in any amendment or supplement thereto, consists solely of the Underwriters Information. The Company and the Underwriters agree that it would not be just and equitable if contributions pursuant to this <u>Section 7(d)</u> be determined by pro rata allocation or by any other method of allocation that does not take into account the equitable considerations referred to herein. The amount paid or payable by an indemnified party as a result of the loss, claim, damage, expense, liability, action, investigation or proceeding referred to above in this <u>Section 7(d)</u> shall be deemed to include, for purposes of this <u>Section 7(d)</u>, any legal or other expenses reasonably incurred by such indemnified party in connection with investigating, preparing to defend or defending against or appearing as a third party witness in respect of, or otherwise incurred in connection with, any such loss, claim, damage, expense, liability, action, investigation or proceeding. Notwithstanding the provisions of this <u>Section 7(d)</u>, the Underwriters shall not be required to contribute any amount in excess of the total discounts received in cash by the Underwriters in connection with the Offering less the amount of any damages that the Underwriters have otherwise paid or become liable to pay by reason of any untrue or alleged untrue statement, omission or alleged omission, act or alleged act or failure to act or alleged failure to act. No person guilty of fraudulent misrepresentation (within the meaning of Section 11(f) of the Securities Act) shall be entitled to contribution from any person who was not guilty of such fraudulent misrepresentation.

SECTION 8. *Termination of this Agreement*. Prior to the Closing Date, whether before or after notification by the Commission to the Company of the effectiveness of the Registration Statement under the Securities Act, this Agreement may be terminated by the Representative by written notice given to the Company if at any time (i) trading or quotation in any of the Company's securities shall have been suspended or limited by the Commission or by Nasdaq; (ii) a general banking moratorium shall have been declared by any U.S. federal authorities; (iii) there shall have occurred any outbreak or escalation of national or international hostilities or any crisis or calamity, or any change in the United States or international financial markets, or any substantial change or development involving a prospective substantial change in United States' or international political, financial or economic conditions that, in the reasonable judgment of the Representative, is material and adverse and makes it impracticable to market the Offered Securities in the manner and on the terms described in the Prospectus or to enforce contracts for the sale of securities, (iv) the Company fails or refuses to comply with the material terms or to fulfill any of the material conditions of this Agreement, or for any reason the Company shall be unable to perform its obligations under this Agreement; or (v) other regulatory approval (including but not limited to NASDAQ approval) for the Offering is denied, conditioned or modified and as a result it makes it impracticable for the Representative to proceed with the offering, sale and/or delivery of the Offered Securities or to enforce contracts for the sale of the Offered Securities. Any termination pursuant to this <u>Section 8</u> and <u>Section 14</u> shall be without liability on the part of (a) the Company to any of the Underwriters, except that the Company shall be, subject to demand by the Underwriters, obligated to reimburse the Representative for only those documented out-of-pocket expenses (including the reasonable fees and expenses of their counsel, which shall not exceed $170,000, in the event that there is not a Closing, and other out-of-pocket expenses including, but not limited to, travel, due diligence expenses, roadshow, cost of book building, prospectus tracking and compliance software for the offering, and costs associated with bound volumes of the offering materials and commemorative mementos and lucite tombstones), actually incurred by the Representative in connection herewith as allowed under FINRA Rule 5110, less any amounts previously paid by the Company; (b) the Underwriters to the Company, or (c) of any party hereto to any other party except that the provisions of <u>Section 4</u> (with respect to the reimbursement of out-of-pocket accountable, bona fide expenses actually incurred by the Representative) and <u>Section 7</u> shall at all times be effective and shall survive such termination. Notwithstanding the foregoing, any advance received by the Representative will be reimbursed to the Company to the extent not actually incurred in compliance with FINRA Rule 5110(g)(4)(A).

SECTION 9. *No Advisory or Fiduciary Responsibility*. The Company hereby acknowledges that the Underwriters are acting solely as Underwriters in connection with the offering of the Offered Securities. The Company further acknowledges that the Underwriters are acting pursuant to a contractual relationship created solely by this Agreement entered into on an arm's-length basis and in no event do the parties intend that the Underwriters act or be responsible as a fiduciary to the Company, its management, stockholders, creditors or any other person in connection with any activity that the Underwriters may undertake or have undertaken in furtherance of the offering of the Offered Securities, either before or after the date hereof. The Underwriters hereby expressly disclaim any fiduciary or similar obligations to the Company, either in connection with the transactions contemplated by this Agreement or any matters leading up to such transactions, and the Company hereby confirms its understanding and agreement to that effect. The Company hereby further confirms its understanding that no Underwriter has assumed an advisory or fiduciary responsibility in favor of the Company with respect to the Offering contemplated hereby or the process leading thereto, including, without limitation, any negotiation related to the pricing of the Offered Securities; and the Company has consulted its own legal and financial advisors to the extent it has deemed appropriate in connection with this Agreement and the Offering. The Company and the Underwriters agree that they are each responsible for making their own independent judgments with respect to any such transactions, and that any opinions or views expressed by the Underwriters to the Company regarding such transactions, including but not limited to any opinions or views with respect to the price or market for the Company's securities, do not constitute advice or recommendations to the Company. The Company hereby waives and releases, to the fullest extent permitted by law, any claims that the Company may have against the Underwriters with respect to any breach or alleged breach of any fiduciary or similar duty to the Company in connection with the transactions contemplated by this Agreement or any matters leading up to such transactions.

SECTION 10. *Representations and Indemnities to Survive Delivery; Third Party Beneficiaries*. The respective indemnities, agreements, representations, warranties and other statements of the Company, of its officers, and of the Underwriters set forth in or made pursuant to this Agreement will remain in full force and effect, regardless of any investigation made by or on behalf of the Underwriters or the Company or any of its or their partners, officers or directors or any controlling person, as the case may be, and will survive delivery of and payment for the Offered Securities sold hereunder and any termination of this Agreement. Each Investor shall be a third-party beneficiary with respect to the representations, warranties, covenants and agreements of the Company set forth herein.

SECTION 11. *Notices*. All communications hereunder shall be in writing and shall be mailed, hand delivered, emailed or telecopied and confirmed to the parties hereto as follows:

**If to the Representative:**

US Tiger Securities, Inc.

437 Madison Ave., 27th Floor

New York, NY 10022

Attention: Jack Ye

Email: jack.ye@ustigersecurities.com

**With a copy (*which shall not constitute notice*) to:**

VCL Law LLP

1945 Old Gallows Rd., Suite 260

Vienna, VA 22182

Attention: Fang Liu, Partner

Email: fliu@vcllegal.com

**If to the Company:**

Farlong Holding Corporation

4010 Valley Blvd, Suite 101

Walnut, California 91789

Attn: Chiwen Wang

Email: mc@farlong.com

**With a copy (*which shall not constitute notice*) to:**

Hunter Taubman Fischer & Li LLC

950 Third Avenue, 19th Floor

New York, NY 10022

Attn: Ying Li, Esq.; Warren Wang, Esq.

Email: yli@htflawyers.com, wwang@htflawyers.com

Any party hereto may change the address for receipt of communications by giving written notice to the others.

SECTION 12. *Successors*. This Agreement will inure to the benefit of and be binding upon the parties hereto and to the benefit of the employees, officers and directors and controlling persons referred to in <u>Section 7</u>, and in each case their respective successors, and no other person will have any right or obligation hereunder. The term "**successors**" shall not include any purchaser of the Offered Securities as such merely by reason of such purchase.

SECTION 13. *Partial Unenforceability*. The invalidity or unenforceability of any Section, paragraph or provision of this Agreement shall not affect the validity or enforceability of any other Section, paragraph or provision hereof. If any Section, paragraph or provision of this Agreement is for any reason determined to be invalid or unenforceable, there shall be deemed to be made such minor changes (and only such minor changes) as are necessary to make it valid and enforceable.

SECTION 14. *Governing Law Provisions*. This Agreement shall be governed by and construed in accordance with the internal laws of the State of New York, without giving effect to conflict of laws principles thereof.

SECTION 15. *Consent to Jurisdiction*. No legal suit, action or proceeding arising out of or relating to this Agreement or the transactions contemplated hereby (each, a "**Related Proceeding**") may be commenced, prosecuted or continued in any court other than the courts of the State of New York located in the City and County of New York or in the United States District Court for the Southern District of New York, which courts (collectively, the "**Specified Courts**") shall have jurisdiction over the adjudication of any Related Proceeding, and the parties to this Agreement hereby irrevocably consent to the exclusive jurisdiction the Specified Courts and personal service of process with respect thereto. The parties to this Agreement hereby irrevocably waive any objection to the laying of venue of any Related Proceeding in the Specified Courts and irrevocably waive and agree not to plead or claim in any Specified Court that any Related Proceeding brought in any Specified Court has been brought in an inconvenient forum.

SECTION 16. *General Provisions*. This Agreement constitutes the entire agreement of the parties to this Agreement and supersedes all prior written or oral and all contemporaneous oral agreements, understandings and negotiations with respect to the Offering. This Agreement may be executed in two or more counterparts, each one of which shall be an original, with the same effect as if the signatures thereto and hereto were upon the same instrument. This Agreement may not be amended or modified unless in writing by all of the parties hereto, and no condition herein (express or implied) may be waived unless waived in writing by each party whom the condition is meant to benefit. The section headings herein are for the convenience of the parties only and shall not affect the construction or interpretation of this Agreement.

Each of the parties hereto acknowledges that it is a sophisticated business person who was adequately represented by counsel during negotiations regarding the provisions hereof, including, without limitation, the indemnification and contribution provisions of <u>Section 7</u>, and is fully informed regarding said provisions. Each of the parties hereto further acknowledges that the provisions of <u>Section 7</u> hereto fairly allocate the risks in light of the ability of the parties to investigate the Company, its affairs and its business in order to assure that adequate disclosure has been made in the Registration Statement, any preliminary prospectus and the Prospectus (and any amendments and supplements thereto), as required by the Securities Act and the Exchange Act.

Except as otherwise provided, this Agreement has been and is made solely for the benefit of and shall be binding upon the Company, the Underwriters, the Underwriters' officers and employees, any controlling persons referred to herein, the Company's directors and the Company's officers who sign the Registration Statement and their respective successors and assigns, all as and to the extent provided in this Agreement, and no other person shall acquire or have any right under or by virtue of this Agreement. The term "**successors and assigns**" shall not include a purchaser of any of the Offered Securities from the Underwriters merely because of such purchase.

[*Signature Page Follows*]

If the foregoing is in accordance with your understanding of our agreement, kindly sign and return to the Company the enclosed copies hereof, whereupon this instrument, along with all counterparts hereof, shall become a binding agreement in accordance with its terms.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Farlong Holding Corporation** | **Farlong Holding Corporation** | **Farlong Holding Corporation** |
| By: |  |  |
|  | Name: | Jackson Kwok |
|  | Title: | Chief Executive Officer |

---

The foregoing Underwriting Agreement is hereby confirmed and accepted by the Representative as of the date first above written.

---

| | | |
|:---|:---|:---|
| **US Tiger Securities, Inc.** | **US Tiger Securities, Inc.** | **US Tiger Securities, Inc.** |
| By: |  |  |
|  | Name: | Jack Ye |
|  | Title: | Managing Director |

---

**SCHEDULE A**

---

| | |
|:---|:---|
| **Underwriters** | **Number of Firm Shares** |
| US Tiger Securities, Inc. | [●] Shares of Common Stock |

---

**SCHEDULE B**

**Issuer Free Writing Prospectus(es)**

**SCHEDULE C**

**Pricing Information**

Number of Firm Shares: [●] shares of Common Stock

Number of Additional Shares: [●] shares of Common Stock

Public Offering Price per one Share: $[●]

Underwriting Discount per one Share: (i) $[●] per share

Proceeds to Company per one Share (before expenses): $[●] per share

**SCHEDULE D**

**Lock-Up Parties**

---

| | |
|:---|:---|
| **Name** | **# of Shares** |
| Jackson Kwok |  |
| Chiwen "Claire" Wang |  |
| Russell Morgan |  |
| Stephanie Chang |  |
| Zhiliang Zhou |  |
| KMA Trust |  |
| KML Family Trust |  |

---

**SCHEDULE E**

**Subsidiaries**

---

| | |
|:---|:---|
| **Subsidiaries** | **Jurisdiction of Incorporation** |
| Longstar Healthpro, Inc. | California |

---

**EXHIBIT A**

**Form of Lock-Up Agreement**

_________, 2025

US Tiger Securities, Inc.

437 Madison Ave., 27th Floor<br> New York, NY 10022

Ladies and Gentlemen:

The undersigned understands US Tiger Securities, Inc. (the "**Underwriter**") proposes to enter into an Underwriting Agreement (the "**Underwriting Agreement**") with Farlong Holding Corporation, a Nevada Company (the "**Company**"), providing for the initial public offering in the United States (the "**Initial Public Offering**") of a certain number of common stock, par value $0.0001 per share (the "**Securities**"). For purposes of this letter agreement, "Shares" shall mean shares of the Company's common stock.

To induce the Underwriter to continue its efforts in connection with the Public Offering, the undersigned hereby agrees that, without the prior written consent of the Underwriter, the undersigned will not, during the period commencing on the date hereof and ending six (6) months, for our directors, officers, and holders owning 5% or more of our outstanding Shares, or six (6) months, for each of the Company and any successors of the Company, from the date of commencement of sales of this Offering (the "**Lock-Up Period**"), (A) offer, pledge, announce the intention to sell, contract to sell, sell any option or contract to purchase, purchase any option or contract to sell, grant any option, right or warrant to purchase, make any short sale, or otherwise transfer or dispose of, directly or indirectly, any Shares or any securities convertible into or exercisable or exchangeable for or represent the right to receive Shares, whether now owned or hereafter acquired by the undersigned (collectively, the "**Lock-Up Securities**"); (B) enter into any swap or other agreement that transfers to another, in whole or in part, any of the economic consequences of ownership of the Lock-Up Securities, whether any such transaction described in clause (A) above or this clause (B) is to be settled by delivery of Shares or such other securities, in cash or otherwise; (C) make any written demand for or exercise any right with respect to the registration of any Shares or any security convertible into or exercisable or exchangeable for Shares; or (D) publicly disclose the intention to do any of the foregoing.

Notwithstanding the foregoing, and subject to the conditions below, the undersigned may transfer Lock-Up Securities without the prior written consent of the Underwriter in connection with (A) transactions relating to Lock-Up Securities acquired in open market transactions after the completion of the Initial Public Offering; (B) transfers of Lock-Up Securities as a *bona fide* gift, by will or intestacy or to a family member or trust for the benefit of the undersigned and/or one or more family members (for purposes of this lock-up agreement, "**family member**" means any relationship by blood, marriage or adoption, not more remote than first cousin); (C) transfers of Lock-Up Securities to a charity or educational institution or other not-for-profit organization; (D) if the undersigned, directly or indirectly, controls a corporation, partnership, limited liability company or other business entity, any transfers of Lock-Up Securities to any such corporation, partnership, limited liability company or other business entity, or any shareholder, partner or member of, or owner of similar equity interests in, the same, as the case may be; (E) a sale or surrender to the Company of any options or Shares of the Company underlying options in order to pay the exercise price or taxes associated with the exercise of options; or (F) transfers or distributions pursuant to any *bona fide* third-party tender offer, merger, acquisition, consolidation or other similar transaction made to all holders of the Company's Shares involving a Change of Control of the Company, *provided* that in the event that such tender offer, merger, acquisition, consolidation or other such transaction is not completed, the Lock-Up Securities held by the undersigned shall remain subject to the provisions of this lock-up agreement; *provided* that in the case of any transfer pursuant to the foregoing clauses (B), (C) or (D), (i) any such transfer shall not involve a disposition for value, (ii) each transferee shall sign and deliver to the Underwriter a lock-up agreement substantially in the form of this lock-up agreement and (iii) no filing under Section 16(a) of the U.S. Securities Exchange Act of 1934, as amended shall be required or shall be voluntarily made (collectively, "**Permitted Transfers**"). For purposes of this paragraph, the term "**Change of Control**" shall mean any transaction or series of related transactions pursuant to which any "<u>person</u>" or "<u>group</u>" (as such terms are used in Sections 13(d) and 14(d) of the Exchange Act) becomes the "beneficial owner" (as such term is defined in Rules 13d-3 and 13d-5 under the Exchange Act), directly or indirectly, of more than 50% of the total voting power of the Shares of the Company on a fully diluted basis. The undersigned also agrees and consents to the entry of stop transfer instructions with the Company's transfer agent and registrar against the transfer of the undersigned's Lock-Up Securities except in compliance with this lock-up agreement.

The undersigned agrees that, prior to engaging in any transaction or taking any other action that is subject to the terms of this lock-up agreement (for the avoidance of doubt, excluding any transaction or other action in connection with a Permitted Transfer) during the period from the date hereof to and including the 15 days following the expiration of the initial Lock-Up Period, the undersigned will give notice thereof to the Company and will not consummate any such transaction or take any such action unless it has received written confirmation from the Company that the Lock-Up Period has expired.

The undersigned agrees that (A) the foregoing restrictions shall be equally applicable to any issuer-directed or "**friends and family**" Shares that the undersigned may purchase in the Initial Public Offering, (B) at least three (3) business days before the effective date of any release or waiver of the foregoing restrictions in connection with a transfer of Lock-Up Securities, the Underwriter will notify the Company of the impending release or waiver. Any release or waiver granted by the Underwriter hereunder to any such officer or director shall only be effective two (2) business days after the publication date of a press release by the Company for such release or waiver. The provisions of this paragraph will not apply if (A) the release or waiver is effected solely to permit a transfer of Lock-Up Securities not for consideration or in connection with any other Permitted Transfer and (B) the transferee has agreed in writing to be bound by a lock-up agreement substantially in the form of this lock-up agreement.

The undersigned agrees that except as set forth in this Lock-Up Agreement, there are no and will not have any other agreement or arrangement, either verbal or in writing, with any other individuals or entities, including but not limited to shareholders, friends and family, and other third parties, to circumvent or has an effect of circumventing the obligations set forth in this Lock-Up Agreement.

No provision in this agreement shall be deemed to restrict or prohibit the exercise, exchange or conversion by the undersigned of any securities exercisable or exchangeable for or convertible into Shares, as applicable; *provided* that the undersigned does not transfer the Shares acquired on such exercise, exchange or conversion during the Lock-Up Period, unless in connection with a Permitted Transfer or in a transfer otherwise permitted pursuant to the terms of this lock-up agreement. In addition, no provision herein shall be deemed to restrict or prohibit the entry into or modification of a so-called "**10b5-1**" plan at any time (other than the entry into or modification of such a plan in such a manner as to cause the sale of any Lock-Up Securities within the Lock-Up Period).

The undersigned understands that the Company and the Underwriter are relying upon this lock-up agreement in proceeding toward consummation of the Initial Public Offering. The undersigned further understands that this lock-up agreement is irrevocable and shall be binding upon the undersigned's heirs, legal Underwriter, successors and assigns.

The undersigned understands that, if the Underwriting Agreement does not become effective, or if the Underwriting Agreement (other than the provisions thereof which survive termination) shall terminate or be terminated prior to payment for and delivery of the Shares to be sold thereunder, then this lock-up agreement shall be void and of no further force or effect.

Whether or not the Initial Public Offering actually occurs depends on a number of factors, including market conditions. The Initial Public Offering will only be made pursuant to an Underwriting Agreement, the terms of which are subject to negotiation between the Company and the Underwriter.

This lock-up agreement shall be governed by and construed in accordance with the laws of the State of New York, without regard to the conflict of laws principles thereof. Delivery of a signed copy of this lock-up agreement by facsimile or e-mail/.pdf transmission shall be effective as the delivery of the original hereof.

*[Signature Page Follows]*

 

 

---

| |
|:---|
| Very truly yours, |
| (Name - Please Print) |
| (Signature) |
| (Name of Signatory, in the case of entities - Please Print) |
| (Title of Signatory, in the case of entities - Please Print) |
| Address: |
| # of shares of Common Stock <br> Held by Signatory: |

---

**ANNEX I**

**FARLONG HOLDING CORPORATION**

**OFFICERS' CERTIFICATE**

[ ], 2025

The undersigned, Jackson Kwok, Chief Executive Officer, and Chiwen "Claire" Wang, Chief Financial Officer, of Farlong Holding Corporation, a Nevada company (the "**Company"**), pursuant to Section 5(d) of the Underwriting Agreement, dated as of [●], by and between the Company and US Tiger Securities, Inc. as the Representative of the several underwriters listed on <u>Schedule A</u> thereto (the "**Underwriting Agreement**"), do hereby certify, each in his or her capacity as an officer of the Company, and not individually and without personal liability, on behalf of the Company, as follows:

1. Subsequent to the respective dates as of which information
is given in the Registration Statement and the Prospectus, there has not been: (a) any Material Adverse Change; (b) any transaction that
is material to the Company and the Subsidiaries taken as a whole, except transactions entered into in the ordinary course of business;
(c) any obligation, direct or contingent, that is material to the Company and the Subsidiaries taken as a whole, incurred by the Company
or any Subsidiary, except obligations incurred in the ordinary course of business; (d) any material change in the share capital (except
changes thereto resulting from the exercise of outstanding options or warrants or conversion of outstanding indebtedness into Common
Stock of the Company) or outstanding indebtedness of the Company or any Subsidiary (except for the conversion of such indebtedness into
Common Stock of the Company); (e) any dividend or distribution of any kind declared, paid or made on Common Stock of the Company; or
(f) any loss or damage (whether or not insured) to the property of the Company or any Subsidiary which has been sustained or will have
been sustained which has a material adverse effect on the assets, business or operations of the Company and its Subsidiaries, individually
or in the aggregate.

2. To his or her knowledge, as of the Closing Date, the representations
and warranties of the Company in the Underwriting Agreement are true and correct in all material respects (except for those representations
and warranties qualified as to materiality, which shall be true and correct in all respects and except for those representations and
warranties which refer to facts existing at a specific date, which shall be true and correct as of such date) and the Company has complied
with all agreements and satisfied all conditions on its part to be performed or satisfied under the Underwriting Agreement at or prior
to the Closing Date.

3. No stop order suspending the effectiveness of the Registration
Statement or the use of the Prospectus has been issued and no proceedings for that purpose have been instituted or are pending or, to
the Company's knowledge, threatened under the Securities Act; no order having the effect of ceasing or suspending the distribution
of the Offered Securities or any other securities of the Company has been issued by any securities commission, securities regulatory
authority or stock exchange in the United States and no proceedings for that purpose have been instituted or are pending or, to the knowledge
of the Company, contemplated by any securities commission, securities regulatory authority or stock exchange in the United States.

Capitalized terms used herein but not defined herein shall have the meanings ascribed to them in the Underwriting Agreement. This certificate may be executed in one or more counterparts, all of which together shall be deemed to be one and the same instrument.

*[Signature Page Follows]*

**IN WITNESS WHEREOF**, I have, on behalf of the Company, signed this certificate as of the date first written above.

 <br> Name: Jackson Kwok <br> Title: Chief Executive Officer

 <br> Name: Chiwen "Claire" Wang <br> Title: Chief Financial Officer

*[Signature Page of Officers' Certificate]*

 

**ANNEX II**

**FARLONG HOLDING CORPORATION**

**CEO'S CERTIFICATE**

[●], 2025

The undersigned, Jackson Kwok, hereby certifies that he is the duly elected, qualified, and acting Chief Executive Officer of Farlong Holding Corporation, a Nevada company (the "**Company**"), and that as such he is authorized to execute and deliver this certificate in the name and on behalf of the Company. Pursuant to Section 5(e) of the Underwriting Agreement, dated as of [●], by US Tiger Securities, Inc. as the Representative of the several underwriters listed on <u>Schedule A</u> thereto (the "**Underwriting Agreement**"), the undersigned further certifies in his capacity as Chief Executive Officer of the Company and without personal liability, on behalf of the Company, the items set forth below. Capitalized terms used herein but not defined herein shall have the meanings ascribed to them in the Underwriting Agreement.

1. Attached hereto as <u>Exhibit A</u> are true and complete copies of the resolutions adopted by the Board of Directors of the Company (the "**Board**") either at a meeting or meetings properly held or by the unanimous written consent of each member of the Company's Board and any committee of or designated by the Company's Board relating to the public offering contemplated by the Underwriting Agreement: all of such resolutions were duly adopted, have not been amended, modified or rescinded and remain in full force and effect; and such resolutions are the only resolutions adopted by the Board or by any committee of or designated by the Board relating to the public offering contemplated by the Underwriting Agreement.

2. Attached hereto as <u>Exhibit B</u> is a true,
correct, and complete copy of the Articles of Incorporation of the Company, together with any and all amendments thereto. No action has
been taken to further amend, modify, or repeal such charter documents, which remain in full force and effect in the attached form as
of the date hereof. No action has been taken by the Company, its shareholders, directors or officers in contemplation of the filing of
any such amendment or other document or in contemplation of the liquidation or dissolution of the Company prior to the consummation of
the transactions contemplated by the Underwriting Agreement.

3. Attached hereto as <u>Exhibit C</u> is a true,
correct, and complete copy of the bylaws of the Company and any and all amendments thereto. No action has been taken to further amend,
modify, or repeal such bylaws, which remain in full force and effect in the attached form as of the date hereof.

4. Attached hereto as <u>Exhibit D</u> is a true and
complete copy of a Certificate of Good Standing, dated [●], by the Registrar of Companies in Nevada and California, relating
to the Company and its Subsidiary.

5. Each person listed below has been duly elected or appointed
to the positions indicated opposite its name and is duly authorized to sign the Underwriting Agreement and each of the documents in connection
therewith on behalf of the Company, and the signature appearing opposite such person's name below is its genuine signature.

---

| | | |
|:---|:---|:---|
| **<u>Name</u>** | **<u>Position</u>** | **<u>Signature</u>** |
| Jackson Kwok | Chief Executive Officer | |
| Chiwen "Claire" Wang | Chief Financial Officer | |

---

This certificate may be executed in one or more counterparts, all of which together shall be deemed to be one and the same instrument.

*[Signature Page Follows]*

**IN WITNESS WHEREOF**, the undersigned has signed this certificate as of the date first written above.

---

| | |
|:---|:---|
| **Farlong Holding Corporation** | **Farlong Holding Corporation** |
| Name: | Jackson Kwok |
| Title: | Chief Executive Officer |

---

*[Signature Page of CEO's Certificate]*

 

**ANNEX III**

**FARLONG HOLDING CORPORATION** 

**CHIEF FINANCIAL OFFICER'S CERTIFICATE**

[●], 2025

The undersigned, Chiwen "Claire" Wang, hereby certifies that she is the duly elected, qualified, and acting Chief Financial Officer, of Farlong Holding Corporation, a Nevada company (the "**Company**"), and that as such she is authorized to execute and deliver this certificate in the name and on behalf of the Company. Pursuant to Section 5(f) of the Underwriting Agreement, dated as of [●], by US Tiger Securities, Inc. as the Representative of the several underwriters listed on <u>Schedule A</u> thereto (the "**Underwriting Agreement**"), the undersigned further certifies, solely in the capacity as an officer of the Company for and on behalf of the Company as set forth below.

1. I am the Chief Financial Officer of the Company and have been duly appointed to such position as of the date hereof.

2. I am providing this certificate in connection with the offering of the securities described in the Registration Statement and the Prospectus.

3. I am familiar with the accounting, operations, records systems and internal controls of the Company and have participated in the preparation of the Registration Statement and the Prospectus.

4. The financial statements presented in the registration statement present fairly, in all material
 respects, the financial condition of the Company and its subsidiaries and their results of operations for the periods presented in
 the Registration Statement and the Prospectus.

5. I have reviewed the disclosure in the Registration Statement and the Prospectus, the financial and operating information and data identified and circled by VCL Law LLP in the Registration Statement and the Prospectus dated [●], attached hereto as <u>Exhibit A</u>, and to the best of my knowledge such information is correct, complete and accurate in all material respects.

Capitalized terms used herein but not defined herein shall have the meanings ascribed to them in the Underwriting Agreement.

*[Signature Page Follows]*

 

**IN WITNESS WHEREOF**, the undersigned has signed this certificate as of the date first written above.

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| | |
|:---|:---|
| **Farlong Holding Corporation** | **Farlong Holding Corporation** |
| By: |  |
| Name: | Chiwen "Claire" Wang |
| Title: | Chief Financial Officer |

---

*[Signature Page of CFO's Certificate]*

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

October 30, 2025

Farlong Holding Corporation

4010 Valley Blvd, Suite 101

Walnut, California, 91789

Ladies and Gentlemen:

We have acted as counsel to Farlong Holding Corporation (the "**Company**"), in connection with the Registration Statement on Form S-1 initially filed with the U.S. Securities and Exchange Commission (the "**Commission**") on August 29, 2025, as amended (the "**Registration Statement**"), under the Securities Act of 1933, as amended (the "**Securities Act**"), for the registration of (i) 4,000,000 shares of common stock, par value $0.0001 per share (the "**Primary Shares**") and (ii) up to 600,000 shares of common stock, par value $0.0001 per share, issuable upon the exercise of an over-allotment option granted to the underwriter by the Company (the "**Option Shares**"), pursuant to the Underwriting Agreement between the Company and the underwriters named therein (the "**Underwriting Agreement**").

**<u>Opinion Regarding the Validity of the Shares of Common Stock Being Registered</u>**

In connection with the opinion expressed herein, we have examined and are familiar with the articles of incorporation and the bylaws of the Company, as each of the same has been amended through the date hereof, and have examined the originals, or copies certified or otherwise identified to our satisfaction, of corporate records, including minute books and resolutions, of the Company. We have also examined the Registration Statement and such statutes and other records, instruments, and documents pertaining thereto that we have deemed necessary to examine for the purposes of this opinion. In our examination, we have assumed the completeness and authenticity of any document submitted to us as an original, the completeness and conformity to the originals of any document submitted to us as a copy, the authenticity of the originals of such copies, the genuineness of all signatures, and the legal capacity and mental competence of natural persons. With respect to certain facts, we have considered it appropriate to rely upon certificates or other comparable documents of public officials and officers or other appropriate representatives of the Company, without investigation or analysis of any underlying data contained therein. This opinion is limited to our review of Chapter 78 of the 2024 Nevada Revised Statutes as currently in effect, and we express no opinion as to the effect of any other law of the State of Nevada or the laws of any other jurisdiction.

On the basis of and in reliance upon the foregoing, we are of the opinion that:

The Primary Shares and the Option Shares registered under the Registration Statement, when and if issued by the Company in the manner described in the Registration Statement (in the form declared effective by the Commission) and duly purchased and paid for, will be legally issued, fully paid, and nonassessable.

This opinion letter speaks only as of the date hereof, and we assume no obligation to update or supplement this opinion letter if any applicable laws change after the date of this opinion letter or if we become aware after the date of this opinion letter of any facts, whether existing before or arising after the date hereof, that might change the opinion expressed above.

This opinion letter is furnished in connection with the filing of the Registration Statement and may not be relied upon for any other purpose without our prior written consent in each instance. Further, no portion of this opinion letter may be quoted, circulated, or referred to in any other document for any other purpose without our prior written consent.

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

---

| |
|:---|
| Yours truly, |
| /s/ HUNTER TAUBMAN FISCHER & LI LLC |
| HUNTER TAUBMAN FISCHER & LI LLC |

---

950 Third Avenue, 19th Floor - New York, NY 10022 \| Office: (212) 530-2210 \| Fax: (212) 202-6380

## Exhibit 10.12

**Exhibit 10.12**

**LOAN AGREEMENT**

This Loan Agreement (the "Agreement") is made and entered into as of this 26th day of September, 2025, by and between:

**Karin** **Mei Huang** ("Lender"), residing at [●], and

**Longstar HealthPro Inc.,** a California corporation ("Borrower"), with its principal place of business at 4010 Valley Blvd Ste 101, Walnut CA 91789.

**WHEREAS,** the Borrower desires to borrow certain funds from the Lender, and the Lender is willing to lend such funds to the Borrower under the terms and conditions set forth herein.

**NOW, THEREFORE,** in consideration of the mutual covenants and agreements herein contained, the parties agree as follows:

1. Loan Amount

The Lender agrees to lend to the Borrower, and the Borrower agrees to borrow from the Lender, the principal sum of **TWO Million Dollars ($2,000,000)** (the "Loan").

2. Term of Loan

The term of the Loan shall be for **5 years** commencing on **September 26*,* 2025** ("Effective Date") and maturing on **September 26*,* 2030** ("Maturity Date"), unless earlier repaid in accordance with the terms of this Agreement.

3. Interest Rate and Payment

3.1 **Interest Rate:** The Loan shall bear interest at an annual rate of **Nine and One-Half Percent (9.5%)** per year.

3.2 **Interest Payments:** Interest shall accrue on the outstanding principal balance at the rate specified above and shall be due and payable in monthly installments. The monthly interest payment is calculated as follows:

● Annual Interest Amount: $20,000,000 × 9.5% = **$190,000** 

● Monthly Interest Payment: $190,000 ÷ 12 months = **$15,833.33** 

Interest payments of **Fifteen thousand eight hundred thirty-three dollars and thirty-three cents.($15,833.33)** shall be due on the 15th day of each month, beginning on October 1st***,*** 2026, and continuing on the same day of each subsequent month until the Maturity Date.

3.3 **Principal Repayment:** The principal amount of the Loan shall be repaid in full on or before the Maturity Date.

3.4 **Prepayment:** The Borrower may prepay the principal amount, in whole or in part, at any time without penalty. Any such prepayment shall first be applied to any accrued and unpaid interest, with the remainder applied to the principal balance.

4. Default

4.1 **Events of Default:** The occurrence of any of the following shall constitute an "Event of Default":

● Failure to make any payment of principal or interest when due.

● Borrower becomes insolvent or files for bankruptcy.

● Any breach of this Agreement by the Borrower.

4.2 **Remedies:** Upon the occurrence of an Event of Default, the Lender may declare the entire unpaid principal balance and all accrued interest immediately due and payable.

5. Representations and Warranties

The Borrower represents and warrants that:

● It is a corporation duly organized, validly existing, and in good standing under the laws of the State of California.

● It has the authority to enter into and perform its obligations under this Agreement.

● This Agreement constitutes a legal, valid, and binding obligation of the Borrower.

6. Use of Proceeds

The Borrower shall use the Loan proceeds for general corporate purposes in the ordinary course of its business.

7. Governing Law

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

8. Notices

All notices or other communications required or permitted under this Agreement shall be in writing and shall be deemed given when delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid, to the addresses of the parties as set forth above.

9. Entire Agreement

This Agreement constitutes the entire understanding between the parties concerning the subject matter hereof and supersedes all prior negotiations and understandings, whether written or oral.

10. Amendments

No amendment or modification of this Agreement shall be effective unless in writing and signed by both parties.

11. Severability

If any provision of this Agreement is held to be invalid or unenforceable, the remaining provisions shall remain in full force and effect.

12. Assignment

Neither party may assign its rights or obligations under this Agreement without the prior written consent of the other party.

13. Counterparts

This Agreement may be executed in counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.

14. Waiver

No waiver of any term or condition of this Agreement shall be valid unless in writing and signed by the party to be charged.

15. Headings

Headings used in this Agreement are for convenience only and shall not be used to interpret or construe its provisions.

**IN WITNESS WHEREOF,** the parties have executed this Loan Agreement as of the date first written above.

---

| | |
|:---|:---|
| **LENDER:** | **LENDER:** |
| By: | /s/ Karin Mei Huang |
| Name: | Karin Mei Huang |
| Date: | September 26, 2025 |
| **BORROWER:** | **BORROWER:** |
| Longstar HealthPro Inc. | Longstar HealthPro Inc. |
| By: | /s/ CHIWEN WANG |
| Name: | CHIWEN WANG |
| Title: | CFO |
| Date: | September 26, 2025 |

---

## Exhibit 23.1

**Exhibit 23.1**

![](ex23-1_001.jpg)

**<u>Consent of Independent Registered Public Accounting Firm</u>**

We hereby consent to the inclusion of our report dated May 2, 2025, in Amendment No. 2 to the Registration Statement on Form S-1 (No. 333-289936), relating to the audit of the consolidated balance sheets of Farlong Holding Corporation, and its subsidiary (collectively the "Company") as of September 30, 2024, and 2023, and the related consolidated statements of operations, statements of change in stockholders' equity, and cash flows for each of the years in the two-year period ended September 30, 2024, and the related notes (collectively referred to as "the financial statements").

We also consent to the Company's reference to WWC, P.C., Certified Public Accountants, as experts in accounting and auditing.

---

| | |
|:---|:---|
| San Mateo, California | /s/WWC, P.C. |
| October 30, 2025 | WWC, P.C. |
|  | Certified Public Accountants |
|  | PCAOB ID: 1171 |

---

![](ex23-1_002.jpg)

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-1**

**Farlong Holding Corporation**

**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 Previously Paid | Equity | Common Stock par value $0.0001 per share | (1) | 457(o) |  | $| $18400000.00 |  | $2541.04 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $18400000.00 |  | 2541.04 |
| 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: |  |  | 3521.30 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $0.00 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) In accordance with Rule 416, the Registrant is also registering an indeterminate number of additional shares of common stock that shall be issuable after the date hereof as a result of share splits, share dividends, or similar transactions. This estimate is made pursuant to Rule 457(o) of the Securities Act of 1933, as amended, solely for purposes of calculating the registration fee. Includes shares that may be purchased by the underwriters pursuant to their option to purchase additional shares to cover over-allotment, if any.