# EDGAR Filing Document

**Accession Number:** 0001098009
**File Stem:** 0001185185-26-002331
**Filing Date:** 2026-6
**Character Count:** 93335
**Document Hash:** 5df4adb3487e2089c445577ea46e4653
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-002331.hdr.sgml**: 20260604

**ACCESSION NUMBER**: 0001185185-26-002331

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 75

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20260604

**DATE AS OF CHANGE**: 20260603

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** America Great Health
- **CENTRAL INDEX KEY:** 0001098009
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 980178621
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-27873
- **FILM NUMBER:** 261062762

**BUSINESS ADDRESS:**
- **STREET 1:** 1609 W VALLEY BLVD UNIT 338A
- **CITY:** ALHAMBRA
- **STATE:** CA
- **ZIP:** 91803
- **BUSINESS PHONE:** (888) 988-1333

**MAIL ADDRESS:**
- **STREET 1:** 1609 W VALLEY BLVD UNIT 338A
- **CITY:** ALHAMBRA
- **STATE:** CA
- **ZIP:** 91803

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CROWN MARKETING
- **DATE OF NAME CHANGE:** 20111006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SPACE LAUNCHES FINANCING INC
- **DATE OF NAME CHANGE:** 19991028

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

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

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

For the quarterly period ended September 30, 2025

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

For the transition period from ______ to ______

**Commission File No. 000-27873**

**<u>America Great Health</u>**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Wyoming** | **98-0178621** |
| (State or other jurisdiction of | (I.R.S. Employer |
| incorporation or organization) | Identification No.) |

---

---

| | |
|:---|:---|
| **1609 W Valley Blvd Unit 338A**<br>**Alhambra, CA** | **91803** |
| (Address of principal executive offices) | (Zip Code) |

---

**<u>(888) 988-1333</u>**

(Registrant's telephone number, including area code)

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

---

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

---

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☐ No ☒

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

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

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

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

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

Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date. The number of shares outstanding of the registrant's common stock as of June 3, 2026 was 21,204,811,608. This number includes 52,150,000 shares of treasury shares.

**AMERICA GREAT HEALTH AND SUBSIDIARIES**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| [**PART I** – **FINANCIAL INFORMATION**](#via_001) | [**PART I** – **FINANCIAL INFORMATION**](#via_001) | **1** |
| ITEM 1 | [Condensed Consolidated Financial Statements (Unaudited)](#via_002) | **1** |
| ITEM 2 | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#via_003) | **18** |
| ITEM 3 | [Quantitative and Qualitative Disclosures About Market Risk](#via_004) | **21** |
| ITEM 4 | [Controls and Procedures](#via_005) | **22** |
| [**PART II** – **OTHER INFORMATION**](#via_006) | [**PART II** – **OTHER INFORMATION**](#via_006) | **23** |
| ITEM 1 | [Legal Proceedings](#via_007) | **23** |
| ITEM 1A | [Risk Factors](#via_008) | **23** |
| ITEM 2 | [Unregistered Sales of Equity Securities and Use of Proceeds](#via_009) | **23** |
| ITEM 3 | [Defaults Upon Senior Securities](#via_010) | **23** |
| ITEM 4 | [Mine Safety Disclosures](#via_011) | **23** |
| ITEM 5 | [Other Information](#via_012) | **23** |
| ITEM 6 | [Exhibits](#via_013) | **23** |

---

i

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

**PART I** – **FINANCIAL INFORMATION**

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934 (the "Exchange Act"). These statements are based on management's beliefs and assumptions, and on information currently available to management. Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading "Management's Discussion and Analysis of Financial Condition and Results of Operations." Forward-looking statements also include statements in which words such as "expect," "anticipate," "intend," "plan," "believe," "estimate," "consider" or similar expressions are used.

Forward-looking statements are not guarantees of future performance. They involve risks, uncertainties and assumptions. Our future results and shareholder values may differ materially from those expressed in these forward-looking statements. Readers are cautioned not to put undue reliance on any forward-looking statements.

**Item 1. Financial Statements**

**America Great Health and Subsidiaries**

**Condensed Consolidated Balance Sheets (unaudited)**

---

| | | |
|:---|:---|:---|
|  | **September 30,**<br>**2025** | **June 30,**<br>**2025** |
| **ASSETS** |  |  |
| **CURRENT ASSETS** |  |  |
| Cash | $28079 | $44056 |
| Account receivable, net |  |  |
| Inventory | 137874 | 164651 |
| Prepaid and other assets | 19095 | 28005 |
| **TOTAL CURRENT ASSETS** | 185048 | 236712 |
| Right-of-use asset, net | 19995 | 25154 |
| Other assets | 11836 | 11836 |
| Property and equipment, net | 24417 | 28115 |
| **TOTAL ASSETS** | $241296 | $301817 |
| **LIABILITIES AND SHAREHOLDERS' DEFICIT** |  |  |
| **CURRENT LIABILITIES** |  |  |
| Accounts payable | $1502651 | $1489322 |
| Tax payable | 1594 | 3836 |
| Short term loan | 607104 | 595072 |
| Wage and wage tax payable | 399331 | 359006 |
| Other payable | 48982 | 18896 |
| Due to related party | 1191115 | 1251639 |
| Advances from customers | 8236 | 78022 |
| Lease liability – current | 19995 | 25154 |
| **TOTAL CURRENT LIABILITIES** | 3779008 | 3820947 |
| Long term loan | 2291397 | 2224697 |
| **TOTAL LIABILITIES** | 6070405 | 6045644 |
| **SHAREHOLDERS' DEFICIT** |  |  |
| Redeemable, convertible preferred stock, 10,000,000 shares authorized; Series A voting preferred stock, zero shares issued and outstanding |  |  |
| Common stock, no par value, unlimited shares authorized; 21,152,711,608 and 21,152,711,608 shares issued and Outstanding |  |  |
| Additional paid-in capital | 5121175 | 5121175 |
| Treasury stock, 52,150,000 shares |  |  |
| Accumulated other comprehensive income | (959) | (1040) |
| Accumulated deficit | (10866708) | (10781345) |
| Total deficit attributed to owners of the Company | (5746492) | (5661210) |
| Non-Controlling interest | (82617) | (82617) |
| **TOTAL SHAREHOLDERS' DEFICIT** | (5829109) | (5743827) |
| **TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT** | $241296 | $301817 |

---

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

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

**America Great Health and Subsidiaries**

**Condensed Consolidated Statements of Operations and Comprehensive Loss (unaudited)**

---

| | | |
|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** |
|  | **September 30,** | **September 30,** |
|  | **2025** | **2024** |
| Sales | $187559 | $140126 |
| Cost of goods sold | 74880 | 11335 |
| Gross profit | 112679 | 128791 |
| Selling, general and administrative expenses |  |  |
| &nbsp;&nbsp;&nbsp;Selling expense | 20812 | 14738 |
| &nbsp;&nbsp;&nbsp;General and administrative expense | 95251 | 184912 |
|  | 116063 | 199650 |
| Loss from operations | (3384) | (70859) |
| Other income (expenses) |  |  |
| &nbsp;&nbsp;&nbsp;Interest income | 3 | 19 |
| &nbsp;&nbsp;&nbsp;Interest expense | (81982) | (76127) |
|  | (81979) | (76108) |
| Loss before income taxes | (85363) | (146967) |
| Income tax provision | - | - |
| NET LOSS | $(85363) | $(146967) |
| BASIC AND DILUTED LOSS PER SHARE | $(0.00) | $(0.00) |
| WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING | 21152711608 | 21136888326 |
| Less: net loss attributable to non-controlling interest |  | (1563) |
| Net loss attributed to the owners of the Company | (85363) | (145404) |
| Foreign currency translation | 81 | 1295 |
| Comprehensive loss | $(85282) | (144109) |

---

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

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

**America Great Health and Subsidiaries**

**Condensed Consolidated Statement of Shareholders' Deficit**

**For the three months ended September 30, 2025 and 2024**

**(unaudited)**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred Stock** | **Common Stock** | **Common Stock** | **Common Stock** | **Treasury Stock** | **Treasury Stock** | | | | | | |
|  | **Shares** | **Shares** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional<br> paid-in**<br>**Capital** | **Accumulated<br> Other<br> Comprehensive<br> Income/**<br>**(Loss)** | **Accumulated<br> Deficit<br> During**<br>**Period** | **Total<br> Deficit<br> Attributable<br> to the<br> Owners<br> of the**<br>**Company** | **Non-<br> Controlling**<br>**Interest** | **Total<br> Shareholders'**<br>**Deficit** |
| **Balance June 30, 2024** |  | $— | **21136888326** |  | **52100000** | $**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;** | $**5019059** | $**(1483)** | $**(10248681)** | $**(5231105)** | $**(80494)** | $**(5311599)** |
| Issuance of common stock for cash |  |  |  |  |  |  | 68000 |  |  | 68000 |  | 68000 |
| Gain/loss on exchange rate |  |  |  |  |  |  |  | 1295 |  | 1295 |  | 1295 |
| Net loss |  |  |  |  |  |  |  |  | (145404) | (145404) | (1563) | (146967) |
| **Balance September 30, 2024** |  |  | **21136888326** | $**-** | **52100000** | $**-** | $**5087059** | $**(188)** | $**(10394085)** | $**(5307214)** | $**(82057)** | $**(5389271)** |
| **Balance June 30, 2025** |  |  | **21152711608** | $**-** | **52150000** | $**-** | $**5121175** | $**(1040)** | $**(10781345)** | $**(5661210)** | $**(82617)** | $**(5743827)** |
| Gain/loss on exchange rate |  |  |  |  |  |  |  | 81 |  | 81 |  | 81 |
| Net loss |  |  |  |  |  |  |  |  | (85363) | (85363) |  | (85363) |
| **Balance September 30, 2025** |  |  | **21152711608** | **-** | **52150000** | **-** | $**5121175** | $**(959)** | $**(10866708)** | $**(5746492)** | $**(86617)** | $**(5829109)** |

---

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

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

**America Great Health and Subsidiaries**

**Condensed Consolidated Statements of Cash Flows**

 **(unaudited)**

---

| | | |
|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** |
|  | **September 30,** | **September 30,** |
|  | **2025** | **2024** |
| **Cash Flows from Operating Activities** |  |  |
| Net loss | $(85363) | $(146967) |
| Adjustments to reconcile net loss to net cash used in operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;Depreciation | 3698 | 3697 |
| &nbsp;&nbsp;&nbsp;Payment of lease and rent | (20674) | (20639) |
| &nbsp;&nbsp;&nbsp;Changes in operating Assets and Liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Right of use asset – net | 5159 | 5302 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lease liabilities – net | 697 | 519 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable – net |  | 18200 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Customer advance | (69786) | (2310) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inventory | 26777 | (35975) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable and accrued expense | 28147 | 35069 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses and other assets | 8910 | 20700 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued interest for short term loan | 12032 | (64415) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued interest for long term loan | 66700 | 56138 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Wage and wage tax payable | 40325 | 29941 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other payable | 30086 | 4417 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Income tax payable | (2242) | 745 |
| **Net cash used in operating activities** | **44466** | **(95578)** |
| **Cash Flows from Financing Activities** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proceeds from issuance of common stock |  | 68000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proceeds of short term loan |  | (201941) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Repayment of short term loan |  | 191191 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payments to creditors for interest |  | 48037 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proceeds of long term loan |  | (10000) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Repayment of long term loan |  | 10000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest payment to long term loan |  | 3000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Advance from related party | 64131 | (75089) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Repayment to related party | (124655) | 55173 |
| **Net cash provided by financing activities** | **(60524)** | **88371** |
| **Effect of exchange rate change on cash** | 81 | 1295 |
| Net increase (decrease) in cash | (15977) | (5912) |
| Cash beginning of period | 44056 | 54943 |
| Cash end of period | $28079 | $49031 |
| Interest paid | $3249 | $51037 |
| Taxes paid | $800 | $800 |

---

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

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

**AMERICA GREAT HEALTH AND SUBSIDIARIES**

**NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)**

**NOTE 1** – **NATURE OF BUSINESS**

**History and Organization**

America Great Health, formerly Crown Marketing, is a Wyoming corporation (the "Company"). A change of control of the Company was completed on January 19, 2017 from Jay Hooper, the former officer and director of the Company and its former majority shareholder. Control was obtained by the sale of 16,155,746,000 shares of Company common stock from Mr. Hooper to an investor group led by Mike Q. Wang. In connection with the change of control, the Company sold to its former majority shareholder a subsidiary for $100 and another subsidiary in exchange for the cancellation of all payables and accrued expenses. After December 31, 2016, the Company's operations are determined and structured by the new investor group. As such, the Company accounted for all of its assets, liabilities and results of operations up to January 1, 2017 as discontinued operations.

On March 1, 2017, the Company filed with the Secretary of State of Wyoming an Articles of Amendment to change the corporate name from Crown Marketing to America Great Health.

On March 9, 2017, the Company formed a wholly owned subsidiary, America Great Health, under the laws of the State of California.

On June 24, 2019, the Company registered a wholly owned subsidiary in China, US-China Mega Beauty Health Industry Development Co., LTD. The subsidiary is mainly engaged in merger and acquisition, investment and financing, and marketing of medical equipment and health products in China.

On June 30, 2020, the Company and Purecell Group ("Purecell"), a leading anti-aging medical institution in Australia, entered into a Cooperation Agreement, in which the Company agreed to acquire 51% of the equity of Purecell, as consideration, the Company shall issue 510,000,000 common shares to Purecell's nominated trustee. Upon completion of the acquisition transaction, Purecell shall remain autonomy in its day-to-day operation, including recruiting and retaining management team members. On February 10, 2021, the Company completed its financial and legal due diligence. This transaction was completed in May 2021.

On December 7, 2020, the Company's wholly-owned Californian subsidiary, America Great Health, entered into a Cooperation Agreement with Brilliant Healthcare Limited ("Brilliant") pursuant to which the parties will establish a joint venture in China (the "JV Company") for the purpose of promoting and developing stem cell related product's R&D, production, sales, raw material procurement, mergers and acquisitions, and consulting services. After the formation of the JV company is completed, the Company shall invest US$4.2 million in the JV Company within the next 24 months for a 60% equity ownership in the JV Company. Brilliant shall transfer its patented technology to the JV Company as its capital contribution, to account for a 40% equity interest in the JV Company. As a condition for AAGH to obtain 60% equity in the JV company and a as the founder of Brilliant, Dr. Aihua Guo agrees to transfer its patent to the JV company as its share of contribution, and AAGH also agrees to pay Dr. Aihua Guo additional compensation, which includes: (i) AAGH transfers 300 million original shares of AAGH to Dr. Aihua Guo at no cost, valuing at $15 million; (ii) AAGH pays Dr. Aihua Guo a one-time cash compensation of $3 million with the following payment schedule: AAGH agrees to pay $500,000 to Dr. Aihua Guo six months from the date of signing of this Agreement, $1.5 million to Dr. Aihua Guo 12 months from the date of signing of this Agreement, and $1 million to Dr. Aihua Guo 24 months from the date of signing of this Agreement. In June 2021, the JV Company was established in Hainan, China as "Sijinsai (Hainan) Biological Tech Ltd." On July 9, 2021, the Company paid its first investment of $50,000. In July 2021, the Company paid Dr. Aihua Guo $100,000 as prepaid investment.

On May 18, 2021, the Company and David Tsai ("Dr. Tsai"), a pioneer in anti-cancer peptide research and invention in the United States, entered into a Cooperation Agreement, in which Dr. Tsai shall provide to the Company theories, technologies, methods, sources of raw materials, processing and production techniques, quality standards, quality control methods and other information and details related to his anti-cancer protein peptides, oral insulin and activation technology. Dr. Tsai shall also be responsible for the whole process of technology and product production, application and implementation, as well as professional technical support, consultation and cooperation in the process of product verification, publicity, promotion and sales. Currently, several patents are in the application process, and several products are in the process of getting ready for production.

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

On September 3, 2021, the Company entered into an Assets Acquisition Agreement with Wang's Property Investment & Management LLC to purchase 53 units in 19 real estate properties appraised at $7,626,286.37 for a purchase price of $7,000,000. The purchase price shall be paid as follows:

&nbsp;&nbsp;&nbsp;&nbsp;(i) $1,000,000 on execution of the Agreement, (ii) $2,000,000
within 60 days thereof and (iii) the remainder by April 10, 2022. The Agreement is subject to customary closing conditions, including,
satisfactory due diligence. On September 9, 2021, the Company entered into a Supplemental Assets Acquisition Agreement with Wang's
Property Investment & Management LLC to amend and clarify that (i) it was purchasing 19 real estate properties which includes 53
units appraised at $7,626,286.37 for a purchase price of $7,000,000 and (ii) that it will waive and not conduct due diligence in order
for the transaction to proceed. The acquisition has not been consummated.

On November 4, 2021, the Company set up a 100% owned subsidiary Nutrature Health LLC.

On November 11, 2021, America Great Health (the "Company") entered into an Advisory Committee Member Consulting Agreement with Dr. Kevin Buckman MD ("Consultant"). Pursuant to the Agreement, Consultant is to provide advisory services, as a member to the Advisory Committee to the Board of Directors of the Company, including without limitation, assisting GOF Biotechnologies Inc. in its new drug approval process for oral insulin and Amylase X. Consultant shall be compensated with a warrant to purchase 500,000 shares of the Company at $0.01 per share within 24 months and a warrant at each of the following stages: IND application, Phase I clinical trials, Phase II clinical trials, Phase III clinical trials and the sale of GOF Biotechnologies Inc. the license of oral insulin and Amylase X at Phase I or Phase II clinical trials stages. This Agreement shall be for an initial one-year term and shall renew automatically for successive one-year terms up to a maximum of three (3) years unless terminated by either party pursuant to the Agreement. The 500,000 shares were issued free in April 20, 2022.

On November 15, 2021, the Company set up a 100% owned subsidiary GOF Biotechnologies Inc. GOF is 75% majority owned (60,000,000 Zhigong Lin will be shares of common stock) by the Company and the remaining 25% of its issued and outstanding shares (20,000,000 shares of common stock) are held by Men Hwei, Tsai. On December 31, 2021, the Company entered into a Supplementary Agreement with Zhigong Lin to amend his prior employment agreement with the Company dated August 31, 2021. The Supplement Agreements provides, inter alia, that appointed Chief Executive Officer of GOF. The employment agreement and supplement agreement were both terminated by the end of July without the issuance of any GOF shares.

On February 4, 2021, the Company set up a 100% owned subsidiary, International Institute of Great Healthcare, Inc. ("IIGH") under the laws of the State of California. IIGH will bring together doctors and professional-level experts from different countries and regions in the world to the research fields involving biomedicine, clinic medicine, health management, information technology, data analysis, software development, artificial intelligence, industrial planning, financial investment, etc.

On November 25, 2022, the Company signed a supplementary agreement with Men Hwei Tsai who is an unrelated party. The Company A agrees that if the patent is sold or transferred, Men Hwei Tsai or Men Hwei, Tsai's successor may receive a 25% gain on the transfer or sale of the interest. The Company agrees to give Men Hwei Tsai an additional 20 million AAGH shares. The Company allows Men Hwei, Tsai to use three years (from November 26, 2022 to November 25, 2025) find investors each with more than US$10 million investment. In case that no investor is found within three years, Men Hwei, Tsai agrees to return the patent to the Company, and both parties will continue to cooperate in accordance with the original contract on May 18, 2021. If Men Hwei Tsai finds an investor with an investment of at least US$10 million within three years, and the process for Men Hwei, Tsai and its investors to apply for a new drug may last for several years, then Men Hwei Tsai agrees that the Company will use the patented technology to develop dietary supplement that are helpful to Alzheimer's disease. The Company will be responsible for marketing the dietary supplement. Men Hwei Tsai is entitled to commission equalling to 8% of sales price.

On November 26, 2022, the Company signed a supplementary agreement with Men Hwei Tsai who is an unrelated party and transferred pending anti-dementia patent to Men Hwei Tsai for $34,978.48.

**Going Concern**

The accompanying condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying condensed consolidated financial statements, the Company has incurred recurring net losses. For the three months ended September 30, 2025, the Company recorded a net loss of $85,363, cash provided by operating activities of $44,466, and as of September 30, 2025, had shareholders' deficit of $5,829,109. These factors create substantial doubt about the Company's ability to continue as a going concern within the next twelve months from the date these financial statements are available to be issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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

During the year ended June 30, 2017, the Company's former majority shareholder sold his shares to an investor group. The new owners' plans to continue as a going concern revolve around its ability to achieve profitable operations, as well as raise the necessary capital to pay ongoing general and administrative expenses of the Company. The ability of the Company to continue as a going concern is dependent on securing additional sources of capital and the success of the Company's plan. There is no assurance that the Company will be successful in raising the additional capital or in achieving profitable operations.

The Company's cash needs for the three months ended September 30, 2025 were primarily met by sales, loans and advances from the current majority shareholder. As of September 30, 2025, the Company had a cash balance of $28,079. The Company intends to finance operating costs over the next twelve months with existing cash on hand and advance from the sales and the current majority shareholder.

**NOTE 2** – **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Basis of Presentation**

The accompanying Consolidated Financial Statements (CFS) were prepared in conformity with accounting principles generally accepted in the United States of America ("US GAAP"). CFS combines the financial information of a parent company and its subsidiaries into a single report. This report provides a comprehensive view of the entire organization's financial performance.

The accompanying unaudited condensed consolidated financial statements of America Great Health, formerly Crown Marketing and Subsidiaries (the "Company") have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of the Company's financial position as of September 30, 2025, and its results of operations and cash flows for the three months ended September 30, 2025 and 2024.

**Basis of Consolidation**

The Condensed Consolidated Financial Statements includes the accounts of the Company and its current wholly owned subsidiaries, America Great Health in California (100%), GOF Biotechnologies in California (75%), International Institute of Great Health in California (100%), Nutrature Health LLC in California (100%), Sijinsai in China (60%), US-China Mega Beauty Health Industry Development Co., LTD, (100%), and Peptide Life Inc in California (100%). Intercompany transactions and accounts were eliminated in consolidation.

The following table depicts the identity of the Company's subsidiaries:

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| | | |
|:---|:---|:---|
| <br>**Name of Subsidiary** | <br>**Place of**<br>**Incorporation** | **Attributable**<br>**Equity**<br>**Interest %** |
| America Great Health in California | USA | 100 |
| GOF Biotechnologies in California | USA | 75 |
| International Institute of Great Health in California | USA | 100 |
| Nutrature Health LLC in California | USA | 100 |
| Sijinsai in China | CHINA | 60 |
| US-China Mega Beauty Health Industry Development Co., LTD | CHINA | 100 |
| Peptide Life Inc in California | USA | 100 |

---

**Estimates**

The preparation of the financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Significant estimates include accounting for potential liabilities and the assumptions made in valuing stock instruments issued for services, debt and equity investment. Actual results could differ from those estimates.

**Foreign Currency Translation**

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing on the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at balance sheet dates. The resulting exchange differences are recorded in the statement of operations.

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In accordance with ASC 830, "Translation of Financial Statements" the subsidiary's assets and liabilities booked and recorded at the non-US local functional currency are generally translated into USD for consolidation purposes, using the exchange rate on the balance sheet date, and revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of foreign subsidiary's financial statements are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders' equity.

The Company's reporting currency is the United States Dollar ("USD"). The Company's wholly owned subsidiary of US-China Mega Beauty Health Industry Development Co., LTD. maintains its books and records in its local currency. The Chinese Yuan ("RMB"), which is the functional currency as being the primary currency of the economic environment in which the subsidiary operates.

Below is a table with foreign exchange rates used for translation:

---

| | |
|:---|:---|
|  | **September 30,**<br>**<u>2025</u>** |
| *Average Three Months (average rate)* |  |
| Chinese Renminbi (RMB) | 7.1577 |
| United States dollar ($) | $1.00 |

---

---

| | |
|:---|:---|
|  | **September 30,**<br>**2025** |
| *Three Months Ended (Closing rate)* |  |
| Chinese Renminbi (RMB) | 7.1207 |
| United States dollar ($) | $1.00 |

---

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

**Cash**

The Company considers all highly liquid debt instruments purchased with maturity periods of six months or less to be cash equivalents. The carrying amounts reported in the accompanying balance sheet for cash and cash equivalents approximate their fair value. The Company's bank account in the United States is protected by FDIC insurance.

The Company's bank account in the United States is protected by FDIC insurance. As of September 30, 2025 and June 30, 2025, the Company's bank account in the United States had $1,583 and $14,333, respectively, within FDIC insurance of $250,000.

Cash and marketable securities subject to contractual restrictions and not readily available are classified as Restricted cash and marketable securities.

**Revenues**

Revenue from sale of goods under *Topic 606, Revenue from Contracts with Customers,* is recognized in a manner that reasonably reflects the delivery of the Company's products and services to customers in return for expected consideration and includes the following elements:

● executed contract(s) with customers that the Company believes is legally enforceable;

● identification of performance obligation in the respective contract;

● determination of the transaction price for each performance obligation in the respective contract;

● allocation of the transaction price to each performance obligation; and

● recognition of revenue only when the Company satisfies each performance obligation.

The Company sells health-related products through wholesale and retailers. The Company considers purchase orders to be a contract with a customer. Contracts with customers are considered to be short-term when the time between order confirmation and satisfaction of the performance obligations is equal to or less than one year, and virtually all of the Company's contracts are short-term. The Company recognizes revenue for the transfer of promised goods to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods. The Company typically satisfies its performance obligations in contracts with customers upon shipment of the goods. The Company usually does not have any contract assets since the Company has an unconditional right to consideration when the Company has satisfied its performance obligation and payment from customers is not contingent on a future event. Generally, payment is due from customers within 40 to 60 days of the invoice date and 180 days for a major customer, and the contracts do not have significant financing components nor variable consideration. Returns and allowances are not a significant aspect of the revenue recognition process as historically they have been immaterial. All of the Company's contracts have a single performance obligation satisfied at a point in time and the transaction price is stated in the contract, usually as a price per unit. All estimates are based on the Company's historical experience; complete satisfaction of the performance obligation, and the Company's best judgment at the time the estimate is made. Historically, sales returns have not significantly impacted on the Company's revenue.

**Product Revenue**

The Company has one primary product category currently and a majority of the Company's sales are for products sold at a point in time when shipped to customers, for which control is transferred to the customer as goods are delivered to the third-party carrier for shipment. The Company receives payment for the sale of products at the time customers place orders and payment is required prior to shipment. Any payment received prior to shipment is recognized as a contract liability under the account deferred revenue. The Company does not recognize assets associated with costs to obtain or fulfill a contract with a customer.

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Shipping and handling activities are performed by third-party carriers for shipment. The Company accounts for these activities as fulfilment costs. Therefore, the Company recognizes the costs of these activities when revenue for the goods is recognized. Shipping and handling costs are included in the cost of sales for all periods presented.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended September 30,** | **For the three months ended September 30,** | **For the three months ended September 30,** | **For the three months ended September 30,** |
|  | **2025** | **2025** | **2024** | **2024** |
| Revenue |  |  |  |  |
| &nbsp;&nbsp;&nbsp;United States | 60425 | 3% | $24692 | 17% |
| &nbsp;&nbsp;&nbsp;Asia | 127134 | 97% | 118647 | 83% |
| Total Revenue | $187559 |  | $143339 |  |

---

The Company generated its revenue mostly from Asia accounting for 97% and 83% of our total revenue for the three months ended, September 30, 2025 and 2024, respectively.

**Account Receivable**

The Company has been developing its new products and launching large-scale production since November 2023. As of September 30, 2025 net accounts receivable amounted to $-.

The Company has not established a reserve for uncollectible amounts on the newly launched products since the historical data on bad debts in the aging categories of the new products could not support such estimates. For the three months ended September 30, 2025, the Company has $3,900 of allowance for bad debt.

**Inventories**

Inventories are stated at the lower of cost (first-in, first-out) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made, if required, for estimated excess, obsolescence, or impaired balances. For the three months ended September 30, 2025 and the year ended June 30, 2025, the Company has both $9,000 of inventory valuation reserve.

As of the three months ended on September 30 2025 and the year ended June 30, 2025, inventories comprised:

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| | | |
|:---|:---|:---|
|  | **September 30,**<br>**2025** | **June 30,**<br>**2025** |
| Raw materials | $58268 | $72446 |
| Finished goods | 88606 | 101205 |
| Inventory valuation reserve | (9000) | (9000) |
| **Subtotal** | $137874 | $164651 |

---

**Cost of Goods Sold**

The cost of goods sold includes product costs only and is recorded in the same period in which related revenues have been recorded.

**Property and Equipment**

Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.

Machinery and equipment 5 years

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

As of the three months ended September 30, 2025 and the end of fiscal year 2025, machinery and equipment at cost and accumulated depreciation were:

---

| | | |
|:---|:---|:---|
|  | **September 30,**<br>**2025** | **June 30,**<br>**2025** |
| Machinery and equipment | $73943 | $73943 |
| Accumulated depreciation | (49526) | (45828) |
| **Subtotal** | $**24417** | $**28115** |

---

**Equity Method Investments**

We apply the equity method of accounting to investments when we have significant influence but not controlling interest in the investee. Judgment regarding the level of influence over each equity method investment includes considering key factors such as ownership interest, representation on the board of directors, participation in policy-making decisions and material intercompany transactions. The Company's proportionate share of the net income (loss) resulting from these investments is reported under the line item captioned "equity investment" in our Consolidated Statements of Operations. The carrying value of our equity investments is reported in the equity investment method in the Consolidated Balance Sheets. The Company's equity method investments are reported at cost and adjusted each period for the Company's share of the investee's income or loss and dividend paid, if any. The Company's share of the investee's income or loss is recorded on a one quarter lag for all equity method investments. The Company classifies distributions received from equity method investments using the cumulative earnings approach on the Consolidated Statements of Cash Flows. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable.

As of September 30, 2025 and June 30, 2025, the investment in Purecell Group Pty Ltd account both has a zero balance.

**Fair Value Measurements**

Fair value measurements are determined using authoritative guidance issued by the FASB, with the exception of the application of the guidance to non-recurring, non-financial assets and liabilities as permitted. Fair value is defined in the authoritative guidance as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy was established, which prioritizes the inputs used in measuring fair value into three broad levels as follows:

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Inputs, other than the quoted prices in active markets, are observable either directly or indirectly.

Level 3—Unobservable inputs based on the Company's assumptions.

The Company is required to use observable market data if available without undue cost and effort.

The Company's financial instruments include cash and accounts payable. Management has estimated that the carrying amounts approximate their fair value due to the short-term nature.

**Stock-based Compensations**

The Company offers restricted stock-based compensation to the employees and contractors. All stock-based compensations are measured based on their values and are expensed over the period during which an employee or a contractor is required to provide service in exchange for the compensation.

**Treasury Stock Shares**

Treasury shares are recognized at acquisition costs and are presented as a deduction from shareholder's equity. Upon sale of treasury shares, the realized gain or loss is recognized through the income statement as income or expense from financial assets. As of September 30, 2025 and June 30, 2025, there are 52,150,000 treasury stocks held by the Company.

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**Loss per Share**

Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company's diluted loss per share is the same as the basic loss per share for the three months ended September 30, 2025 and 2024, as there are no potential shares outstanding that would have a diluted effect.

**Income Taxes**

Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company records a valuation allowance against its deferred tax assets of $8,730,839 as of September 30, 2025, and $8,645,476 as of June 30, 2025.

The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes.

**Recent Accounting Pronouncements**

In July 2023, the FASB issued Accounting Standard Update ("ASU") No. 2023-03, Presentation of Financial Statements (Topic 205), Income Statement - Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation – Stock Compensation (Topic 718). As ASU 2023-03 did not provide any new guidance, there was no transition or effective date associated with its adoption. Accordingly, the Company adopted ASU 2023-03 immediately upon its issuance. The adoption of ASU 2023-03 did not have any impact on the Company's consolidated financial statement presentation or related disclosures.

In December 2023, the FASB issued ASU No. 2023-09 (ASU 2023-09), Income Taxes (Topic 740): Improvements to Income Tax Disclosures to enhance the transparency and decision usefulness of income tax disclosures. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a prospective basis. Early adoption is permitted. As the amendments apply to income tax disclosures only, the Company does not expect adoption to have a material impact on our consolidated financial statements.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements ("ASU 2025-11"). ASU 2025-11 is intended to improve the In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements ("ASU 2025-11"). ASU 2025-11 is intended to improve the interim reporting periods. ASU 2025-11 is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years, and permits prospective or full retrospective adoption. The Company is evaluating the impact of this guidance on its consolidated financial statements and related disclosures.

In December 2025, the FASB issued ASU 2025-12, Codification Improvements ("ASU 2025-12"). ASU 2025-12 addresses suggestions received from stakeholders regarding the Accounting Standards Codification and makes other incremental improvements to U.S. GAAP. The update represents changes to the Codification that clarify, correct errors in or make other improvements to a variety of topics that are intended to make it easier to understand and apply. ASU 2025-12 is effective for fiscal years beginning after December 15, 2026 and interim periods within those fiscal years. Entities are required to apply the amendments to ASC 260 retrospectively. All other amendments may be applied prospectively or retrospectively. Early adoption is permitted. The Company is evaluating the impact of this guidance on its consolidated financial statements and related disclosures.

Management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company's financial statement presentation or disclosures.

**NOTE 3** – **OTHER ASSETS**

As of September 30, 2025 and June 30, 2025, other assets amounted to $11,836. Other assets consist of the following:

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| | | |
|:---|:---|:---|
|  | **September 30,**<br>**2025** | **June 30,**<br>**2025** |
| Rent deposits | 11836 | 11836 |
| **Total** | **11836** | **11836** |

---

**NOTE 4** – **RELATED PARTY TRANSACTIONS**

During the three months ended September 30, 2025, the Company's current majority shareholder advanced $64,131 to the Company as working capital and the Company repaid $124,655 to the shareholder. As of September 30, 2025 and June 30, 2025, the Company owed its current majority shareholder $1,191,115 and $1,251,639, respectively. The advances are non-interest bearing and are due on demand. Imputed interest amounted to $0 for the three months ended September 30, 2025 and 2024.

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**NOTE 5** – **SHORT TERM LOAN**

As of September 30, 2025 and June 30, 2025, short term loan principals both amounted to $530,000 from unrelated third parties. Principal repayments for the three months ended September 30, 2025 and 2024 are $- and $10,750, respectively. Interest paid to the short term loan for the three months ended September 30, 2025 and 2024 amounted to $3,249 and $16,989, respectively.

**Short Term Loans** 

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| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | **As of September 30, 2025** | **As of September 30, 2025** | **As of September 30, 2025** | **As of September 30, 2025** | **As of September 30, 2025** | **As of June 30, 2025** | **As of June 30, 2025** | **As of June 30, 2025** | **As of June 30, 2025** |
| <br>**Receiving<br> Date** | <br>**Maturity<br> Date** | **Principal<br> Balance<br> as of <br> July 1,<br> 2025** | **Accrued<br> Interest<br> Liability** | **Principal<br> Paid** | **Interest<br> Paid** | **Total <br> As of<br> September 30,<br> 2025** | **Principal<br> Balance<br> as of <br> July 1,<br> 2024** | **Accrued<br> Interest<br> Liability** | **Total <br> as of<br> June 30,<br> 2025** | **2025<br> Annualized<br> Percentage<br> Rate** |
| 1/19/2023 | 1/18/2024 | 300000 | 47460 | &nbsp;&nbsp;&nbsp;&nbsp; - |  | 347460 | 300000 | 45766 | 345766 | 13% |
| 2/25/2023 | 6/24/2023 | 100000 | 25059 |  |  | 125059 | 100000 | 16223 | 116223 | 24% |
| 3/1/2023 | 8/31/2023 | 10000 | 917 |  | 250 | 10667 | 10000 | 417 | 10417 | 20% |
| 3/1/2023 | 8/31/2023 | 50000 | 4583 |  | 1250 | 53333 | 50000 | 2083 | 52083 | 20% |
| 3/1/2023 | 9/30/2023 | 30000 | 1000 |  | 750 | 30250 | 30000 | 250 | 30250 | 10% |
| 3/1/2023 | 9/30/2023 | 40000 | 1334 | - | 999 | 40335 | 40000 | 333 | 40333 | 10% |
| Total |  | $530000 | $80353 | $- | $3249 | $607104 | $530000 | $65072 | $595072 | - |

---

**NOTE 6** – **LONG TERM LOAN**

As of September 30, 2025 and June 30, 2025, long term loan principal both amounted to $1,323,138. The loan has an annual interest rate of 20%, except that the received long term loan on September 9, 2022 has an annual interest rate of 16%. The principal and interest are due in five years. Interest expense incurred for the three months ended September 30, 2025 and 2024 amounted to $66,700 and $56,138, respectively.

As of September 30, 2025 and June 30, 2025, long term loan consisted of the following:

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | | **As of September 30, 2025** | **As of September 30, 2025** | **As of June 30, 2025** | **As of June 30, 2025** |
|  |<br>**Shares**<br>**pledged** |<br><br> **Principal** | **Accrued**<br>**Interest**<br>**Liability** |<br>**Balance** | **Accrued**<br> **Interest**<br> **liability** |<br> **Balance** |
| Received long term loan on April 27, 2021 | 10000000 | $200000 | $177205 | $377205 | $167123 | $367123 |
| Received long term loan on June 3, 2021 | 3050000 | 290000 | 251068 | 541068 | 236449 | 526449 |
| Received long term loan on June 4, 2021 | 500000 | 50000 | 43288 | 93288 | 40767 | 90767 |
| Received long term loan on June 23, 2021 | 300000 | 30000 | 25644 | 55644 | 24132 | 54132 |
| Received long term loan on July 12, 2021 | 80000 | 10000 | 8444 | 18444 | 7940 | 17940 |
| Received long term loan on September 1, 2021 | 1540000 | 60000 | 48986 | 108986 | 45962 | 105962 |
| Received long term loan on September 22, 2021 | 500000 | 50000 | 40247 | 90247 | 37726 | 87726 |
| Received long term loan on September 27, 2021 | 500000 | 50000 | 40110 | 90110 | 37589 | 87589 |
| Received long term loan on October 29, 2021 | 161840 | 12138 | 9524 | 21662 | 8912 | 21050 |
| Received long term loan on November 9, 2021 | 500000 | 50000 | 38932 | 88932 | 36411 | 86411 |
| Received long term loan on November 16, 2021 | 1400000 | 140000 | 108471 | 248471 | 101414 | 241414 |
| Received long term loan on November 18, 2021 | 500000 | 50000 | 38685 | 88685 | 36164 | 86164 |
| Received long term loan on November 29, 2021 | 200000 | 20000 | 15353 | 35353 | 14345 | 34345 |
| Received long term loan on November 30, 2021 | 100000 | 10000 | 7671 | 17671 | 7167 | 17167 |
| Received long term loan on October 13, 2022 | 2625000 | 21000 | 12462 | 33462 | 11403 | 32403 |
| Received long term loan on March 10, 2023 | 1000000 | 10000 | 5123 | 15123 | 4620 | 14620 |
| Received long term loan on March 14, 2023 | 1000000 | 10000 | 5101 | 15101 | 4597 | 14597 |
| Received long term loan on March 16, 2023 | 1000000 | 10000 | 5090 | 15090 | 4586 | 14586 |
| Received long term loan on April 17, 2023 | 6000000 | 30000 | 14745 | 44745 | 13233 | 43233 |
| Received long term loan on May 9, 2023 | 1000000 | 10000 | 4795 | 14795 | 4290 | 14290 |
| Received long term loan on June 24, 2021 | 600000 | 60000 | 53260 | 113260 | 50236 | 110236 |
| Received long term loan on March 19, 2025 | 5000000 | 50000 | 5343 | 55343 | 2822 | 52822 |
| Received long term loan on April 9, 2025 | 6000000 | 50000 | 4767 | 54767 | 2246 | 52246 |
| Received long term loan on May 8, 2025 | 6000000 | 50000 | 3945 | 53945 | 1425 | 51425 |
| Total | 49556840 | $1323138 | $968259 | $2291397 | $901559 | $2224697 |

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

The principal balance, the scheduled principal payments, the schedule interest payments, and the weighted average interest rates of the long-term loan future maturities are as follows:

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| | | | | |
|:---|:---|:---|:---|:---|
|  |<br>**Principal**<br>**Balance** |<br>**Scheduled**<br>**Principal**<br>**Payments** |<br>**Scheduled**<br>**Interest**<br>**Payments** | **Weighted**<br>**Average**<br>**Interest**<br>**Rate** |
| Period Ending September 30, |  |  |  |  |
| 2026 | 453138 | 870000 | 210716 | 23.73% |
| 2027 | 171000 | 282138 | 41215 | 13.26% |
| 2028 | 150000 | 21000 | 30128 | 18.78% |
| 2029 | 150000 |  | 30000 | 20.00% |
| 2030 |  | 150000 | 16000 | 21.44% |

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**NOTE 7** – **CONVERTIBLE, REDEEMABLE PREFERRED STOCK**

During the year ended June 30, 2016, the Company's Board of Directors authorized the creation of a series of preferred stock consisting of 1,000,000 shares designated as Series A Preferred Stock (the "Series A"). The Series A is entitled to a dividend of 4%, when and as declared, and is entitled to a liquidation preference of $1 per share plus unpaid dividends. The Series A is redeemable at the option of the Company at any time, in whole or in part, at a price of $1.00 per share, plus 4% per annum thereupon from the date of issuance (the "Stated Value"). In the event of any liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary, the Series A shall be entitled to a preferential amount equal to the Stated Value, prior to the holders of common stock receiving any distribution. Each share of Series A is automatically converted on the Conversion Date into a number of shares of common stock of the Company at the initial conversion rate (the "Conversion Rate"), which shall be the Stated Value as of the date of conversion divided by the Market Price. The Market Price for the purposes of this Section 5 shall be equal to the average closing sales price of the Common Stock over the 5 previous trading days.

The Series A is also subject to adjustments to the Conversion Rate. If the common stock issuable on conversion of the Series A is changed into the same or a different number of shares of any other class or classes of stock, whether by capital reorganization, reclassification, or otherwise (other than a subdivision or combination of shares provided for above), the holders of the Series A shall, upon its conversion, be entitled to receive, in lieu of the common stock which the holders would have become entitled to receive but for such change, a number of shares of such other class or classes of stock that would have been subject to receipt by the holders if they had exercised their rights of conversion of the Series A immediately before that change.

In August 2016, the Company filed an amendment to its Articles of Incorporation to increase the number of authorized shares of Series A Preferred Stock from 1,000,000 to 10,000,000.

There were no preferred shares outstanding as of September 30, 2025 and June 30, 2025.

**NOTE 8 – STOCK BASED COMPENSATION**

The Company sometimes issues common stock to employees, contractors and consultants for services rendered.

The Company accounts for stock-based payments to employees, contractors and consultants by measuring the cost of services received in exchange for equity awards utilizing the grant date fair value of the awards, with the cost recognized as compensation expense.

The Company recognizes the fair value of stock-based compensation awards in payroll if it is for employees, and operating costs if it is for contractors and consultants, as appropriate, in the Company's consolidated statements of operations.

No stock-based compensation shares were issued during the period.

**NOTE 9** – **TREASURY STOCK SHARES**

On January 22, 2024, the Company issued 52,100,000 shares of common stock to Top Professional Management Group Inc. in exchange for 51% of the control shares. However, due to the incomplete internal due diligence process, the investment was temporarily suspended, and the Board of Directors withheld the certificate for further evaluation.

On April 14, 2025, the Company issued 50,000 shares of common stock to one investor whose name was incorrectly spelled out in a previously issued certificate. This incorrect certificate has been mailed back to the Company's transfer agent and registrar, Equiniti Trust Company LLC on October 6, 2025 for cancellation.

As a result, the Company recorded 52,150,000 shares of common stock as treasury stock as of September 30, 2025 and June 30, 2025.

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

**NOTE 10** – **COMMON STOCK SHARES**

As of September 30, 2025 and June 30, 2025, the Company had both 21,152,711,608 shares issued and outstanding.

**NOTE 11** – **EQUITY INVESTMENT**

On June 30, 2020, the Company and Purecell Group ("Purecell"), a leading anti-aging medical institution in Australia, entered into a Cooperation Agreement, in which the Company agreed to acquire 51% of the equity of Purecell, as consideration, the Company shall issue 510,000,000 common shares to Purecell's nominated trustee. Because the company does not have significant control over Purecell, so this is an equity investment. Upon completion of the acquisition transaction, Purecell shall remain autonomy in its day to day operation, including recruiting and retaining management team members. On February 10, 2021, the Company completed its financial and legal due diligence. On April 6, 2021, the Company issued 510,000,000 shares to two shareholders of Purecell Group PTY Ltd ("Purecell") in exchange of 51% of ownership of Purecell. On April 6, 2021, the Company issued 50,000,000 shares of common stock to Purecell's project introducer as compensation for services, at fair market value of $0.00001 per share.

On May 11, 2021, Aussie Produce PTY LTD ("AP") signed agreement with Purecell to invest $2,340,000 in exchange of 6% of total outstanding shares of Purecell and 35,000,000 shares of the Company owned by Purecell. Purecell will issue 6% shares to AP in exchange for the $2,340,000 investment. In addition, Purecell will issue 68,372 shares to AP and issue 71,163 shares to the Company. The Company will also issue additional 31,212,000 shares to Purecell. Purecell will use the proceeds to acquire VERITA PHARMA, which is a medicine factory. In order to complete the change of 35,000,000 shares of the Company held by Purecell to AP within the agreed time limit, and to meet the conditions that AP investment funds are in place, the Company and Purecell agreed through consultation that in order to gain time, the Company will issue an additional 35,000,000 shares for AP. On May 26, 2021, the Company issued 35,000,000 shares to shareholders of AP, at fair market value of $0.00001 per share.

In November 2025, the Company and Purecell reached a mutual share reversal and termination of the Cooperation Agreement and both companies had agreed the resignations of the Directors by December 31, 2025. This means that Purecell will return the number of shares 510,000,000 that had from AAGH and AAGH will return the shares that held investment in Purecell.

The following table summarizes the income statement of Purecell.

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| | | |
|:---|:---|:---|
|  | **From**<br> **7/1/2025 to**<br> **9/30/2025** | **From**<br> **7/1/2024 to**<br> **6/30/2025** |
|  | **(Unaudited)** | **(Unaudited)** |
| Sales | $- | $32042 |
| Gross profit |  | 32042 |
| Net profit/(loss) | (12409) | (46857) |
| 51% share | $(6329) | $(23897) |

---

The following table provides the summary of balance sheet information for Purecell. Because the 51% of Purecell losses exceeded the investment the Company made to Purecell, the value of investment is zero.

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| | | |
|:---|:---|:---|
|  | **As of**<br>**September 30,**<br>**2025** | **As of**<br>**June 30,**<br>**2025** |
|  | **(Unaudited)** | **(Unaudited)** |
| Total assets | $1023130 | $1036025 |
| Net assets | 64431 | 76840 |
| 51% ownership | 32860 | 39188 |
| Beginning balance of investment, May 11, 2021 | 5450 | 5450 |
| Loss on equity investment – accumulated | $(5450) | (5450) |
| Ending balance of investment |  |  |

---

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

**NOTE 12 – INCOME TAXES**

As of September 30, 2025, the Company had federal and California income tax net operating loss carryforwards of approximately $8.7 million. These net operating losses will begin to expire 20 years from the date the tax returns are filed.

Uncertain Tax Positions

Interest associated with unrecognized tax benefits are classified as income tax, and penalties are classified in selling, general and administrative expenses in the statements of operations. For the three months ended September 30, 2025 and 2024, the Company had unrecognized tax benefits and related interest and penalties expenses. Currently, the Company is not subject to examination by major tax jurisdictions.

**NOTE 13** – **LEASE**

The Company has a month-to-month leases agreement with GKT, Alhambra, LP after the prior lease expired on November 30, 2023. The current monthly rent including monthly management fee is $4,939.

The Company has entered into an operating lease agreement with SoCal Industrial LLC, Irwindale. The lease term of the office space is from June 1, 2024 to May 31, 2026 after the prior lease expired on May 31, 2024. The current monthly rent including monthly management fee is $2,011. The operating lease is listed as a separate line item on the Company's consolidated financial statements and represents the Company's right to use the underlying asset for the lease term. The Company's obligation to make lease payments is also listed as a separate line item on the Company's condensed consolidated financial statements.

Operating lease right-of-use assets and liabilities commencing are recognized at commencement date based on the present value of lease payments over the lease term. For the three months ending September 30, 2025, the Company recognized approximately $20,674 in total lease costs.

Because the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate to determine the present value of the lease payments.

Information related to the Company's operating ROU assets and related lease liabilities are as follows:

---

| | |
|:---|:---|
|  | **Three<br> months<br> ended<br> September 30, <br> 2025** |
| Cash paid for operating lease liabilities | $20674 |
| Weighted-average remaining lease term | 0.67 |
| Weighted-average discount rate | 14.91% |
| Minimum future lease payments | $21353 |

---

The following table presents the amortization of the Company's lease liabilities under ASC 842 for each of the following years ending September 30:

---

| | |
|:---|:---|
| 2026 | 21353 |
| Total minimum payments | 21353 |
| Less: imputed interest | (1358) |
| Total lease liability | 19995 |
| Less: short-term lease liability | (19995) |
| Long-term lease liability | $- |

---

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

**NOTE 14** – **CONCENTRATION**

**Business segments**

The Company's operations are just organized into one business segment based on the nature of products and services offered. Summary operating results for each of its products were as follows:

---

| | | |
|:---|:---|:---|
|  | **Three months Ended<br> September 30,** | **Three months Ended<br> September 30,** |
|  | **2025** | **2024** |
| **Sales** |  |  |
| &nbsp;&nbsp;&nbsp;Anti-Aging & Immune Support | $143949 | $121048 |
| &nbsp;&nbsp;&nbsp;Targeted System Support | 31379 | 19077 |
| &nbsp;&nbsp;&nbsp;Herbal Insulin Support | 12231 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total sales | $187559 | $140126 |
| **Cost of Goods Sold** |  |  |
| &nbsp;&nbsp;&nbsp;Anti-Aging & Immune Support | $59299 | $9449 |
| &nbsp;&nbsp;&nbsp;Targeted System Support | 11417 | 1886 |
| &nbsp;&nbsp;&nbsp;Herbal Insulin Support | 4163 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total cost of goods sold | $74880 | $11335 |
| **Gross Profit** |  |  |
| &nbsp;&nbsp;&nbsp;Anti-Aging & Immune Support | $84650 | $111600 |
| &nbsp;&nbsp;&nbsp;Targeted System Support | 19961 | 17191 |
| &nbsp;&nbsp;&nbsp;Herbal Insulin Support | 8068 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total gross profit | $112679 | $128791 |
| **Selling Expense** |  |  |
| &nbsp;&nbsp;&nbsp;Anti-Aging & Immune Support | $4844 | $12941 |
| &nbsp;&nbsp;&nbsp;Targeted System Support | 5902 | 1797 |
| &nbsp;&nbsp;&nbsp;Herbal Insulin Support | 10066 | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total selling expense | $20812 | $14738 |

---

**Major customers**

For the three months ended September 30, 2025, three customers accounted for approximately 30%, 30% and 10%, respectively of our total revenue. There was no concentration in accounts receivable for the three months ended September 30, 2025. For the three months ended September 30, 2024, one customer accounted for approximately 22% of our total revenue. There was no concentration in accounts receivable for the three months ended September 30, 2024.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended September 30,** | **For the three months ended September 30,** | **For the three months ended September 30,** | **For the three months ended September 30,** |
|  | **2025** | **2025** | **2024** | **2024** |
|  | **Amounts** | **Percentages** | | **Percentages** |
| Revenue |  |  |  |  |
| &nbsp;&nbsp;&nbsp;United States | 60425 | 68% | 24692 | 17% |
| &nbsp;&nbsp;&nbsp;Asia | 127134 | 32% | 118647 | 83% |
|  | $187559 | 100% | $143339 | 100% |

---

**Major suppliers**

For the three months ended September 30, 2025, the Company had two suppliers representing approximately 61% and 34%, respectively of the total purchases. There was no concentration in account payable for the three months ended September 30, 2025. For the three months ended September 30, 2024, the Company had two suppliers representing approximately 80% and 15%, respectively of the total purchases. There was no concentration in account payable for the three months ended September 30, 2024.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended September 30,** | **For the three months ended September 30,** | **For the three months ended September 30,** | **For the three months ended September 30,** |
|  | **2025** | **2025** | **2024** | **2024** |
|  | **Amounts** | **Percentages** | | **Percentages** |
| Major Suppliers |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Supplier A | 38920 | 61% | 41668 | 80% |
| &nbsp;&nbsp;&nbsp;Supplier B | 21697 | 34% | 7940 | 15% |
|  | $60617 | 96% | $49608 | 96% |

---

**NOTE 15 – SUBSEQUENT EVENTS**

On October 6, 2025, the Company mailed back a certificate of 50,000 common stocks dated April 14, 2025, because the investor's name was incorrectly spelled. These shares are reflected as treasury stock at June 30, 2025, and will be cancelled.

In November 2025, the Company and Purecell reached a mutual share reversal and termination of the Cooperation Agreement and both companies had agreed the resignations of the Directors by December 31, 2025. This means that Purecell will return the number of shares 510,000,000 that had from AAGH and AAGH will return the shares that held investment in Purecell. In May 14, 2026, the Company Board of Directors finalized the resolution.

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

**Item 2. Management**'**s Discussion and Analysis of Financial Condition and Results of Operations.**

**Forward Looking Statement Notice**

Certain statements made in this Quarterly Report on Form 10-Q are "*forward-looking statements*" (within the meaning of the Private Securities Litigation Reform Act of 1995) regarding the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of Crown Marketing, ("*we*", "*us*", "*our*" or the "*Company*") to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company's plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this Quarterly Report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved.

As disclosed in our prior 10-K, the auditor issued a disclaimer of opinion due to insufficient evidence on expenses, opening balances, and the Purecell investment. We are addressing these items. These issues did not materially affect the current interim financial statements

**Overview of Business**

Our mission is to invest in innovative technologies integrated with business development in the healthcare ecosystem.

We are focused on protein and peptide small molecular drugs research and development, diagnostic and medical devices with AI cloud computing, cell therapy and regenerational medicine and supplements manufacturing and sales.

On September 3, 2021, the Company entered into an Assets Acquisition Agreement with Wang's Property Investment & Management LLC to purchase 53 units in 19 real estate properties appraised at $7,626, 286.37 for a purchase price of $7,000,000, The purchase price shall be paid as follows: (i) $1,000,000 on execution of the Agreement, (ii) $2,000,000 within 60 days thereof and (iii) the remainder by April 10, 2022. The Agreement is subject to customary closing conditions, including, satisfactory due diligence. On September 9, 2021, the Company entered into a Supplemental Assets Acquisition Agreement with Wang's Property Investment & Management LLC to amend and clarify that (i) it was purchasing 19 real estate properties which includes 53 units appraised at $7,626,286.37 for a purchase price of $7,000,000 and (ii) that it will waive and not conduct due diligence in order for the transaction to proceed. The acquisition has not been consummated. With the asset acquisition from Wang's Property Investment & Management LLC, the Company will diversify its business into property investment and management. By the end of May 2022, the Company ceased the acquisition of Wang's Property Investment & Management LLC.

**Results of Operations**

***Results of Operations for the three months ended September 30, 2025 compared to the three months ended September 30, 2024.***

Sales amounted to $187,559 and $140,126 for the three months ended September 30, 2025 and 2024, respectively. The increase in sales was mainly driven by two large wholesale orders, due to the launch of new products.

Costs of goods sold amounted to $74,880 and $11,335 for the three months ended September 30, 2025 and 2024, respectively. The increase in the cost of goods sold was mainly due to launching sales of the products in wholesale with lower gross profit margin.

Gross profit amounted to $112,679 and $128,791 for the three months ended September 30, 2025 and 2024, respectively.

Operating expenses incurred for the three months ended September 30, 2025 and 2024 were $116,063 and $199,650, respectively. The decrease was in general and administrative expense, mainly due to decreased payroll, auditing expense, and professional expense.

Our net loss for the three months ended September 30, 2025 and 2024 were $85,363 and $146,967, respectively. The decrease in net loss was mainly due to the wholesale increase in sales.

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

**Liquidity and Capital Resources**

Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations, and otherwise operate on an ongoing basis. Significant factors in the management of liquidity are funds generated by operations, levels of accounts receivable and accounts payable and capital expenditure.

The accompanying consolidated financial statements have been prepared on a going concerning basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company has incurred recurring net losses. For the three months ended September 30, 2025, the Company recorded a net loss of $85,363, cash provided by operating activities of $44,466 and at September 30, 2025, had a shareholders' deficit of $5,829,109. For the three months ended September 30, 2024 the Company recorded a net loss of $146,967, cash used to fund operating activities of $95,578 and at September 30, 2024, had a shareholders' deficit of $5,389,271. These factors create substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

The Company is raising additional capital to achieve profitable operations.

Our cash needs for the three months ended September 30, 2025 were primarily met by loans and advances from current majority shareholder. As of September 30, 2025, we had a cash balance of $28,079. Our new majority shareholders will need to provide parts of our working capitals going forward.

Liquidity and Capital Resources for the three months ended September 30, 2025 compared to the three months ended September 30, 2024.

---

| | | |
|:---|:---|:---|
|  | **For the Three Months Ended** | **For the Three Months Ended** |
|  | **September 30** | **September 30** |
|  | **2025** | **2024** |
|  | **(Unaudited)** | **(Unaudited)** |
| Net cash provided by operating activities | $44466 | $(95578) |
| Net cash used in financing activities | (60524) | 88371 |
| Effect of exchange rate change on cash | 81 | 1295 |
| Net increase (decrease) in cash | (15977) | (5912) |
| Cash beginning of period | 44056 | 54943 |
| Cash end of period | $28079 | $51037 |

---

**Operating Activities**

Net cash provided in operating activities was $44,466 for the three months ended September 30, 2025, an increase of $140,044 compared to cash used in operating activities of $95,578 for the three months ended September 30, 2024. The increase in net cash provided in operating activities was mainly due to the increase of other payable for the three months ended September 30, 2025 compared to the same period in 2024.

**Investing Activities**

None.

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

**Financing Activities**

Net cash used by financing activities was $60,524 for the three months ended September 30, 2025, compared to $88,371 net cash provided from financing activities for the three months ended September 30, 2024. The decrease in net cash provided by financing activities for the three months ended September 30, 2025 was primarily attributable to a decrease in amount of proceeds from short term loans and advances from related party.

**Financial Position**

As of September 30, 2025, the Company had $28,079 in cash, negative working capital of $3,593,960 and total deficit attributable to owners of the Company of $5,746,492. As of June 30, 2025, we had $44,056 in cash, negative working capital of $3,584,235 and total deficit attributable to owners of the Company of $5,661,210.

**Critical Accounting Policies and Estimates**

***Estimates***

The preparation of these consolidated financial statements ("CFS") in accordance with accounting principles generally accepted in the United States of America ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others, the fair value of shares of common stock issued for services. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

**Revenues**

Revenue from sale of goods under *Topic 606, Revenue from Contracts with Customers,* is recognized in a manner that reasonably reflects the delivery of the Company's products and services to customers in return for expected consideration and includes the following elements: date

● executed contract(s) with customers that the Company believes is legally enforceable;

● identification of performance obligation in the respective contract;

● determination of the transaction price for each performance obligation in the respective contract;

● allocation of the transaction price to each performance obligation; and

● recognition of revenue only when the Company satisfies each performance obligation.

**Inventories**

Inventories are stated at the lower of cost (first-in, first-out) or net realizable value. Adjustments to reduce the cost of inventory to its net realizable value are made, if required, for estimated excess, obsolescence, or impaired balances. For the three months ended September 30, 2025 and 2024, the Company has made provision of $9,000 and $9,400 for inventory in regards to slow moving or obsolete items. As of September 30, 2025 and June 30, 2025, net inventories amounted to $137,874 and $164,651, respectively.

**Fair Value Measurements**

Fair value measurements are determined using authoritative guidance issued by the FASB, with the exception of the application of the guidance to non-recurring, non-financial assets and liabilities as permitted. Fair value is defined in the authoritative guidance as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. A fair value hierarchy was established, which prioritizes the inputs used in measuring fair value into three broad levels as follows:

Level 1—Quoted prices in active markets for identical assets or liabilities.

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

Level 2—Inputs, other than the quoted prices in active markets, are observable either directly or indirectly.

Level 3—Unobservable inputs based on the Company's assumptions.

The Company is required to use observable market data if available without undue cost and effort.

The Company's financial instruments include cash and accounts payable. Management has estimated that the carrying amounts approximate their fair value due to the short-term nature.

**Loss per Share**

Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company's diluted loss per share is the same as the basic loss per share for the three months ended September 30, 2025 and 2024, as there are no potential shares outstanding that would have a dilutive effect.

**Income Taxes**

Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company recorded the valuation allowance against its deferred tax assets of $8,730,839 as of September 30, 2025 and $8,645,476 as of June 30, 2025.

The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes.

**Recent Accounting Pronouncements**

See Footnote 2 of the financial statements for a discussion of recently issued accounting standards.

**Contractual Obligations and Off-Balance Sheet Arrangements**

We do not have any contractual obligations or off-balance sheet arrangements.

**Item 3. Quantitative and Qualitative Disclosures About Market Risk.**

As a "smaller reporting company" as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

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

**Item 4. Controls and Procedures.**

**Evaluation of Disclosure Controls and Procedures**

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (Exchange Act), as of September 30, 2025. Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures are not effective to ensure that information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that our disclosure and controls are not designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) a lack of accounting staff and resources with appropriate knowledge of generally accepted accounting principles in the United States ("U.S. GAAP") and SEC reporting and compliance requirements; (3) a lack of independent directors and (4) a lack of an effective review process by the accounting manager and management.

Management believes that the material weaknesses set forth in above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors' results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

**Changes in Internal Controls**

There have been no changes in our internal controls over financial reporting during the period ended September 30, 2025 that have materially affected or are reasonably likely to materially affect our internal controls.

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

**PART II** — **OTHER INFORMATION**

**Item 1. Legal Proceedings.**

We are not a party to or otherwise involved in any legal proceedings.

In the ordinary course of business, we are from time to time involved in various pending or threatened legal actions. The litigation process is inherently uncertain and it is possible that the resolution of such matters might have a material adverse effect upon our financial condition and/or results of operations. However, in the opinion of our management, other than as set forth herein, matters currently pending or threatened against us are not expected to have a material adverse effect on our financial position or results of operations.

**Item 1A. Risk Factors.**

As a "smaller reporting company" as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.**

Not applicable.

**Item 3. Defaults Upon Senior Securities.**

There have been no events which are required to be reported under this Item.

**Item 4. Mine Safety Disclosures.**

Not applicable.

**Item 5. Other Information.**

None.

**Item 6. Exhibits and Financial Statement Schedules**

---

| | |
|:---|:---|
| 31.1 | [Certification of President, Chief Financial Officer, and Secretary. Filed herewith.](aaghex31-1.htm) |
| 32.1 | [Certification pursuant to 18 U.S.C. Section 1350 of President, Chief Financial Officer, and Secretary. Filed herewith.](aaghex32-1.htm) |
| 101.INS\* | Inline XBRL Instance Document |
| 101.SCH\* | Inline XBRL Taxonomy Extension Schema Document |
| 101.CAL\* | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
| 101.DEF\* | Inline XBRL Taxonomy Extension Definition Linkbase Definition |
| 101.PRE\* | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
| 101.LAB\* | Inline XBRL Taxonomy Extension Label Linkbase Document |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |

---

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

**SIGNATURES**

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

---

| | | |
|:---|:---|:---|
|  | **AMERICA GREAT HEALTH** | **AMERICA GREAT HEALTH** |
| Dated: June 3, 2026 | By: | /s/ Mike Q. Wang |
|  |  | Mike Q. Wang |
|  |  | Chief Financial Officer |

---

## Exhibit 31.1

**EXHIBIT 31.1**

**CERTIFICATION**

I, Mike Wang, certify that:

1. I
have reviewed this quarterly report on Form 10-Q of America Great Health;

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

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

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

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

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

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

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

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

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

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

---

| | | |
|:---|:---|:---|
| Dated: June 3, 2026 | By: | /s/ Mike Wang |
|  |  | Mike Wang |
|  |  | President, Chief Financial Officer, Secretary |

---

## Exhibit 32.1

**EXHIBIT 32.1**

**CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Quarterly Report of America Great Health (the "Company") on Form 10-Q for the period ending September 30, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Mike Q. Wang, President and Secretary of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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

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

---

| | | |
|:---|:---|:---|
| Dated: June 3, 2026 | By: | /s/ Mike Q. Wang |
|  |  | Mike Q. Wang |
|  |  | President, Chief Financial Officer, Secretary |

---