ZHONG GUO LIANG TOU GROUP LIMITED UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2025 AND DECEMBER 31, 2024 AND FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2025 AND 2024 ZHONG GUO LIANG TOU GROUP LIMITED INDE

ZHONG GUO LIANG TOU GROUP LIMITED

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

AS OF JUNE 30, 2025 AND DECEMBER 31, 2024 AND

FOR THE THREE AND SIX MONTHS ENDED JUNE 30,

ZHONG GUO LIANG TOU GROUP LIMITED

INDEX TO THE UNAUDITED CONSOLIDATED FINANCIAL

Guo Liang Tou Group Limited

CONSOLIDATED BALANCE SHEETS

The accompanying notes are an integral part of

these unaudited consolidated financial statements.

Guo Liang Tou Group Limited

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

The accompanying notes are an integral part of

these unaudited consolidated financial statements.

Guo Liang Tou Group Limited

UNAUDITED CONSOLIDATED STATEMENTS OF CHANGE IN STOCKHOLDER'S EQUITY

The accompanying notes are an integral part of

these unaudited consolidated financial statements.

Guo Liang Tou Group Limited

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

The accompanying notes are an integral part of

these unaudited consolidated financial statements.

ZHONG GUO LIANG TOU GROUP LIMITED

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

Note 1 - Description of Business and

Basis of Presentation

Zhong Guo Liang Tou Group

Limited (the "CFI") was incorporated in the British Virgin Islands ("BVI") as a BVI Business Company on April

18, 2024 to be a holding company without substantive operations. CFI conducts its business operations through wholly owned subsidiaries

(together "the Company"), that operate within the health and wellness food industry or holistic health food industry, focusing

on distributing natural, grain-based health foods that support preventative health and wellness. The Company offers products that cater

to the rising demand for safe, high-quality nutritional options, blending modern technology with traditional Chinese medicine.

Recapitalization: During 2024, CFI

undertook transactions to reorganize its legal structure as follows:

CFI, CFI HK, and OpCo 1 are

controlled by the same controlling stockholder before and after the reorganization; therefore, the reorganization is considered a recapitalization

of entities under common control. The recapitalization of the Company was accounted for at historical cost, with no goodwill or intangibles

assets recorded, and the unaudited consolidated financial statements are prepared as if the aforementioned transactions were effective

as of the beginning of the first period presented. Results of operations for the periods presented comprise those of the previous separate

entities combined from the period from August 14, 2023 (inception) to May 20, 2024.

Basis of Presentation and Principles of

Consolidation: The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with

accounting principles generally accepted in the United States of America ("U.S. GAAP") and include the assets, liabilities,

revenues, expenses and cash flows of all wholly owned subsidiaries. The accompanying unaudited consolidated financial statements reflect

all adjustments including normal recurring adjustments, which, in the opinion of the Company's management, are necessary to present

fairly the financial position, results of operations, and cash flows for the periods presented in accordance with GAAP. References to

GAAP issued by the Financial Accounting Standards Board ("FASB") in these accompanying notes to the unaudited consolidated

financial statements are to the FASB Accounting Standards Codification ("ASC").

The accompanying unaudited

consolidated financial statements of the Company include the financial statements of CFI and its wholly owned subsidiaries. All significant

intercompany balances and transactions within the Company have been eliminated upon consolidation. OpCo 1, OpCo 2, OpCo 3, OpCo 4, and

OpCo 5 are collecteively referred to as the "PRC Subsidiaries".

ZHONG GUO LIANG TOU GROUP LIMITED

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

Note 2 - Summary of Significant Accounting

Foreign Currency and Foreign Currency Translation:

The unaudited consolidated financial statements of the Company are presented in the reporting currency of the U.S dollar ("USD").

The functional currency of the Company is the Chinese Renminbi ("RMB"), which is the respective local currency used in its

primary economic environment. Assets and liabilities of the Company are translated into the reporting currency using the exchange rate

in effect at the balance sheet dates. Equity transactions are translated using the historical exchange rate in effect on the date of the

transaction, except for the change in retained earnings during the year, which is the result of the operations translation process. Results

of operations and cash flows are translated using the weighted average exchange rates in effect during the period. As a result, amounts

relating to the assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding

balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements

into the reporting currency are recorded as a component of comprehensive income (loss). For the three months ended June 30, 2025 and 2024,

the translation adjustment resulted in a gain of $179,385 and a loss of $35,062, respectively. For the six months ended June 30, 2025

and 2024, the translation adjustment amounted to a gain of $232,407 and a loss of $35,066, respectively.

Remeasurement gains and losses

from transactions that are not denominated in the functional currency are recorded as other income (expenses) in the unaudited consolidated

statements of income and comprehensive income. All of the Company's revenue transactions are transacted in its functional currency.

The Company has not entered into any material transaction in a currency other than its functional currency since inception. Transaction

gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.

Translation of amounts from

RMB into USD has been made at the following exchange rates for the respective periods:

Emerging Growth Company: The Company

is expected to be an emerging growth company, as defined in the Jumpstart Our Business Startups ("JOBS") Act. Under the JOBS

Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act,

until such time as to those standards apply to private companies. The Company has elected to use this extended transition period for complying

with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the

date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition

period provided in the JOBS Act. As a result, these financial statements may not be comparable to companies that comply with the new or

revised accounting pronouncements as of public company effective dates.

The preparation of the unaudited consolidated financial statements in conformity with U.S. GAAP requires the Company's management

to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities

at the date of the unaudited consolidated financial statements. Making estimates requires management to exercise significant judgment.

Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ

significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set

of circumstances that existed at the date of the unaudited consolidated financial statements, which management considered in formulating

its estimate, could change in the near term due to one or more future confirming events. The Company's most significant assumptions and

estimates relate to the carrying value of accounts receivable, other receivables, including the determination of the allowance for credit

losses, the carrying value of prepayments, the net realizable value of inventories, the valuation of nonmonetary transactions, the useful