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 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 Washington,
D.C. 20549

 FORM

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

 For
The Fiscal Year Ended July 31, 2025

 or

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

 For
the transition period from __________ to __________

 Commission
File Number 333-267967

 KEEMO

 (Exact
name of registrant issuer as specified in its charter)

 Nevada

 32-0686375

 (State
 or other jurisdiction of

 incorporation
 or organization)

 (I.R.S.
 Employer

 Identification
 Number)

 Wanke Boyu, Xili Liuxin 1st Rd, Nanshan District, Shenzhen, Guangdong 518052, China

 Address
 of principal executive offices, including zip code

 (+86) 176-1282-2030

 Registrant's
 phone number, including area code

 Securities
registered pursuant to Section 12(b) of the Securities Exchange Act: None

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

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes
 No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

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

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

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

 Large
 accelerated filer

 Accelerated
 filer

 Non-accelerated
 filer

 Smaller
 reporting company

 Emerging
 growth company

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

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

 Yes
 No

 State
the aggregate market value of the voting and no n-voting common equity held by non-affiliates computed by reference to the price at which
the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's
most recently completed second fiscal quarter.

 Not
applicable.

 APPLICABLE
ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS

by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

 N/A

 APPLICABLE
ONLY TO CORPORATE REGISTRANTS

the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

 Class

 Outstanding
 at October 28, 2025

 Common
 Stock, $ 0.001 par value

 DOCUMENTS
INCORPORATED BY REFERENCE

 No
documents are incorporated by reference.

 KEEMO

 FORM

 For
the Fiscal Year Ended July 31, 2025

 Page
 #

 Item
 1.

 Business

 Item
 1A.

 Risk Factors

 Item
 1B.

 Unresolved Staff Comments

 Item
 1C.

 Cybersecurity

 Item
 2.

 Description of property

 Item
 3.

 Legal Proceedings

 Item
 4.

 Mine Safety Disclosures

 Item
 5.

 Market for Registrant's Common Equity and Related Stockholder Matters

 Item
 6.

 Selected Financial Data

 Item
 7.

 Management's Discussion and Analysis of Financial Condition and Results of Operations

 Item
 7A.

 Quantitative and Qualitative Disclosures About Market Risk

 Item
 8.

 Financial Statements and Supplementary Data

 Item
 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item
 9A.

 Controls and Procedures

 Item
 9B.

 Other Information

 Item
 9C.

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 Item
 10.

 Directors, Executive Officers and Corporate Governance

 Item
 11.

 Executive Compensation

 Item
 12.

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 Item
 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item
 14.

 Principal Accounting Fees and Services

 Item
 15.

 Exhibits and Financial Statement Schedules

 Item
 16.

 Form 10-K Summary

 SIGNATURES

 CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS

 This
Annual Report on Form 10-K contains forward-looking statements. These forward-looking statements are not historical facts but rather
are based on current expectations, estimates and projections. We may use words such as "anticipate," "expect,"
"intend," "plan," "believe," "foresee," "estimate" and variations of these
words and similar expressions to identify forward-looking statements. These statements are not guarantee of future performance and are
subject to certain risks, uncertainties and other factors, some of which are beyond our control, are difficult to predict and could cause
actual results to differ materially from those expressed or forecasted. These risks and uncertainties include the following:

 The
 availability and adequacy of our cash flow to meet our requirements;

 Economic,
 competitive, demographic, business and other conditions in our local and regional markets;

 Changes
 or developments in laws, regulations or taxes in our industry;

 Actions
 taken or omitted to be taken by third parties including our suppliers and competitors, as well as legislative, regulatory, judicial
 and other governmental authorities;

 Competition
 in our industry;

 The
 loss of or failure to obtain any license or permit necessary or desirable in the operation of our business;

 Changes
 in our business strategy, capital improvements or development plans;

 The
 availability of additional capital to support capital improvements and development; and

 Other
 risks identified in this report and in our other filings with the Securities and Exchange Commission or the SEC.

 This
report should be read completely and with the understanding that actual future results may be materially different from what we expect.
The forward-looking statements included in this report are made as of the date of this report and should be evaluated with consideration
of any changes occurring after the date of this Report. We will not update forward-looking statements even though our situation may change
in the future and we assume no obligation to update any forward-looking statements, whether as a result of new information, future events
or otherwise.

 Use
of Defined Terms

 Except
as otherwise indicated by the context, references in this Report to:

 The
 "Company," "we," "us," "our," or "Keemo Fashion" are references to Keemo
 Fashion Group Limited, a Nevada corporation.

 "Common
 Stock" refers to the common stock, par value $0.001, of the Company;

 "U.S.
 dollar," "$" and "US$" refer to the legal currency of the United States;

 "Securities
 Act" refers to the Securities Act of 1933, as amended; and

 "Exchange
 Act" refers to the Securities Exchange Act of 1934, as amended.

 PART
I

 ITEM
1. BUSINESS

 Overview

 Keemo
Fashion Group Limited, a Nevada corporation ("the Company") was incorporated under the laws of the State of Nevada on April
22, 2022.

 KEEMO
Fashion Group Limited is a company that operates in the apparel and garment trade industry through wholesaling men's and women's
apparel to retailers in Asian countries. At present, the Company has primarily focused its efforts on attracting small to medium apparel
and garment retailers by wholesaling low to mid-range apparel and garments. We do not maintain and operate any production and manufacturing
of apparel facility or machine and equipment.

 The
Company's executive office is located at 69, Wanke Boyu, Xili Liuxin 1 st Rd, Nanshan District, Shenzhen, Guangdong 518052,
China.

 We
face various legal and operational risks and uncertainties related to being based in and having all of our operations in China. The PRC
government has significant authority to exert influence on the ability of a company with China-based operations, such as Keemo Fashion
Group Limited, to conduct its business, accept foreign investments or list on U.S. or other foreign exchanges. For example, we face risks
associated with regulatory approvals of offshore offerings, anti-monopoly regulatory actions, as well as oversight on cybersecurity and
data privacy. Such risks could result in a material change in our operations and/or the value of our common stock or could significantly
limit or completely hinder our ability to offer, or continue to offer, our common stock and/or other securities to investors and cause
the value of such securities to significantly decline or be worthless. In addition, the PRC government has significant oversight and
discretion over the conduct of our business and may intervene with or influence the operations of our business as the government deems
appropriate to further regulatory, political and societal goals. The PRC government has recently published new policies that significantly
affected certain industries such as the education and internet industries, and we cannot rule out the possibility that it will in the
future release regulations or policies regarding our industry that could adversely affect our business, financial condition and results
of operations. Furthermore, the PRC government has recently indicated an intent to exert more oversight and control over overseas securities
offerings and other capital markets activities and foreign investment in companies with China-based operations like us. Any such action,
once taken by the PRC government, could significantly limit or completely hinder our ability to offer or continue to offer securities
to investors and cause the value of such securities to significantly decline or in extreme cases, become worthless.

 Pursuant
to the Holding Foreign Companies Accountable Act ("HFCAA"), the Public Company Accounting Oversight Board (United States)
(the "PCAOB") issued a Determination Report on December 16, 2021 which found that the PCAOB is unable to inspect or investigate
completely registered public accounting firms headquartered in: (1) mainland China of the People's Republic of China because of
a position taken by one or more authorities in mainland China; and (2) Hong Kong, a Special Administrative Region and dependency of the
PRC, because of a position taken by one or more authorities in Hong Kong. In addition, the PCAOB's report identified the specific
registered public accounting firms which are subject to these determinations. Trading in our securities may be prohibited under the Holding
Foreign Companies Accountable Act, or the HFCAA, if the Public Company Accounting Oversight Board (United States) (the "PCAOB")
determines that it cannot inspect or completely investigate our auditor. Our registered public accounting firm, JP Centurion & Partners
PLT, is not headquartered in mainland China or Hong Kong and was not identified in this report as a firm subject to the
PCAOB's determinations.

 On
December 15, 2022, the PCAOB issued a report that vacated its December 16, 2021 determination and removed mainland China and Hong Kong
from the list of jurisdictions where it is unable to inspect or investigate completely registered public accounting firms. Each year,
the PCAOB will determine whether it can inspect and investigate completely audit firms in mainland China and Hong Kong, among other jurisdictions.
If the PCAOB determines in the future that it no longer has full access to inspect and investigate completely accounting firms in mainland
China and Hong Kong and we continue to use an accounting firm headquartered in one of these jurisdictions to issue an audit report on
our financial statements filed with the SEC, we would be identified as a Commission-Identified Issuer following the filing of the annual
report on Form 10-K for the relevant fiscal year. There can be no assurance that we would not be identified as a Commission-Identified
Issuer for any future fiscal year, and if we were so identified for two consecutive years, we would become subject to the prohibition
on trading under the HFCAA.

 Description
of Business

 Keemo
Fashion Group Limited, a Nevada corporation ("the Company") was incorporated under the laws of the State of Nevada on April
22, 2022.

 On
April 22, 2022 Ms. Liu Lu was appointed as Chief Executive Officer, President, Secretary, Treasurer, and Director.

 Primarily,
the products that we carry are targeted towards customers, both men and women, from 18 to 40 years of age. It is the company's
belief that the products we wholesale have an appealing presentation, cover a diverse range of clothing and garment types, are stylish
for any occasion (including casual, work, and dressy), and they are offered at accessible price points. We believe that this combination
of factors will assist our growth moving forward and that we have the opportunity to capture a significant portion of the growing apparel
and garment market in Asian countries specifically.

 At
present, the Company sells all of its products through word-of-mouth and utilization of our sole officer's business network and
various connections. Ms. Liu, our sole officer and director, has broad knowledge and experience in marketing strategies and promotional
activities. She is familiar with marketing execution and promotional marketing methodology, which she intends to utilize to assist the
Company to gain market awareness and locate potential distributors as precisely and efficiently as possible.

 Business
Model

 The
Company currently primarily sources mid-priced women's semi-formal apparel, which the company believes potentially has a higher
gross profit margin compared to low-priced apparel. Inventory is presently selected at the discretion of our sole officer and director,
and based upon recommendations from the suppliers regarding the latest fashion trends and styles, as well as what types of clothing are
currently the most sought after by consumers. The Company also performs internal analysis to compare the profit margins of various types
of clothing and, accordingly, seeks to primarily acquire inventory that has the greatest profit margin.

 At
present, when identifying potential customers, the Company targets small size apparel retailers, especially home-based e-commerce retailers.
In the opinion of the Company's sole officer and director, this market is easier to penetrate as our officer and director believes
that many small size apparel retailers are just side or part time businesses for the business owner. As such, the business owners might
face the problem of lack of capacity to arrange the logistics and filter the correct apparel in term of trend and quality.

 The
Company adopts what is commonly referred to as a virtual network business structure, as the Company only maintains internal procurement,
sales, marketing, operational, accounting and finance functions, whereby the Company relies on suppliers for other crucial function such
as production and packaging, storage, courier inward and outward, etc. However, in some instances the Company does take physical possession
of inventory. In most cases, the Company purchases inventory from the suppliers, and this inventory is then held at the supplier's
warehouse, although the product is owned by the Company at this time, and delivery from the warehouse is arranged by the Company through
a courier service. In some instances, the Company will take possession of the inventory and store apparel at the Company's office,
and from that point courier service to the purchaser is arranged. There is no formal method of determination as to what items will be
stored in the supplier's warehouse versus what items will be stored at the Company's office.

 Sales
and Marketing

 KEEMO
Fashion Group Limited plans to penetrate the marketplace and attract customers by building our brand image through print ads, and possibly
online paid advertisements, to create brand awareness. We have prepared our corporate website (
to market our Company and we utilize search engine marketing to improve the number of distributors who can find and view our website.
Finally, we also have yet unidentified plans to market our Company through social networking websites. All the above marketing plans
have not yet been determined in sufficient detail to outline at this time, nor do we have a definitive timeline for when our marketing
strategy will be completed, and as such all of our marketing endeavors remain under development.

 Employees
and Function

 Currently,
we have one employee which is our President and Sole Director, Ms. Liu Lu. Currently, Ms. Liu has the flexibility to work on our business
up to 30 hours per week but is prepared to devote more time if necessary. The Company intends to hire more employees who possess industry-related
experience to assist in the development and execution of our business operations.

 We
do not presently have pension, health, annuity, insurance, stock options, profit sharing, or similar benefit plans; however, we may adopt
plans in the future. There are presently no personal benefits available to our employee, Officer and/or Director.

 Competition

 KEEMO
Fashion Group Limited plans to operate in a mature and competitive industry. We consider our focus to be on distributors in China first.
Competition in the apparel and garment industry, with a focus on low to mid-range priced products, is very intense in China. We face
competition from various specialized and retail-based wholesalers, from different provinces and cities, which supply similar men's
and women's apparel and garment products to those that we offer. We also face competition from e-commerce-based wholesalers, many
of whom have exposure in various China whole websites and B2B platform, such as Alibaba, DHgate, AliExpress, and Global Sources. These
competitors generate significant traffic and have established brand recognition and financial resources manufacturing capacity, well
established business models and distribution channels and branding.

 Despite
intense competition, our director is confident in the Company's ability to develop and enlarge our market share in China through,
at present, the various relationships of the Company's sole Officer and Director.

 Enforcement
of Civil Liabilities under United States Federal Securities Laws

 We
are a Nevada corporation and most of our operations are and will be located outside of the United States and our sole officer and director
resides outside the United States. Moreover, a majority of our assets are located outside the United States. Since a majority of the
assets owned by us are located outside the United States, any judgment obtained in the United States against us may not be collectible
within the United States. There is no treaty between the United States and China providing for the reciprocal recognition and enforcement
of judgments in civil and commercial matters and a final judgment for the payment of money rendered by any federal or state court in
the United States based on civil liability, whether or not predicated solely upon the federal securities laws, would, therefore, not
be automatically enforceable in China. Under the PRC Civil Procedures Law, foreign shareholders may originate actions based on PRC law
against us in the PRC, if they can establish sufficient nexus to the PRC for a PRC court to have jurisdiction, and meet other procedural
requirements, including, among others, the plaintiff must have a direct interest in the case, and there must be a concrete claim, a factual
basis and a cause for the suit.

 There
is uncertainty as to whether the courts of China would (1) recognize or enforce judgments of United States courts obtained against us
or our directors or officers predicated upon the civil liability provisions of the securities laws of the United States or any state
in the United States, or (2) entertain original actions brought in each respective jurisdiction against us or our directors or officers
predicated upon the securities laws of the United States or any state in the United States.

 The
recognition and enforcement of foreign judgments are provided for under the PRC Civil Procedures Law. PRC courts may recognize and enforce
foreign judgments in accordance with the requirements of the PRC Civil Procedures Law based either on treaties between China and the
country where the judgment is made or on principles of reciprocity between jurisdictions. China does not have any treaties or other form
of reciprocity with the United States that provide for the reciprocal recognition and enforcement of foreign judgments. In addition,
according to the PRC Civil Procedures Law, courts in China will not enforce a foreign judgment against us or our directors and officers
if they decide that the judgment violates the basic principles of PRC law or national sovereignty, security or public interest. As a
result, it is uncertain whether and on what basis a PRC court would enforce a judgment rendered by a court in the United States. Under
the PRC Civil Procedures Law, foreign shareholders may originate actions based on PRC law against us in the PRC, if they can establish
sufficient nexus to the PRC for a PRC court to have jurisdiction, and meet other procedural requirements, including, among others, the
plaintiff must have a direct interest in the case, and there must be a concrete claim, a factual basis and a cause for the suit.

 In
addition, it will be difficult for U.S. shareholders to originate actions against us in China in accordance with PRC laws because we
are incorporated under the laws of State of Nevada and it will be difficult for U.S. shareholders, holding our common stock, to establish
a connection to China for a PRC court to have jurisdiction as required under the PRC Civil Procedures Law.

 ITEM
1A. RISK FACTORS

 We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.

 ITEM
1B. UNRESOLVED STAFF COMMENTS

 We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.

 ITEM 1C. CYBERSECURITY

 As of July 31, 2025, the Company has
 not identified any cybersecurity threats, including previous incidents, that have materially impacted our business strategy,
results of operations, or financial condition. This assertion signifies our diligent efforts in managing and mitigating cybersecurity
risks, contributing to the stability and continuity of our operations.

 ITEM
2. DESCRIPTION OF PROPERTY

 We
do not own any real estate or other properties. Our office is located at 69 Wanke Boyu, Xili Liuxin 1st Rd, Nanshan District, Shenzhen,
Guangdong 518052, China.

 The
Company utilizes home office space of its management at no cost. The company's home office space is 34.78 square meters or approximately
374 square feet. There is no agreement pertaining to utilizing the home office space of management, and management is free to discontinue
providing the office space at any time and without notice. The Company does not own, rent, or lease any properties.

 ITEM
3. LEGAL PROCEEDINGS

 From
time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. Litigation
is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business.
There are currently no pending legal proceedings or claims that we believe will have a material adverse effect on our business, financial
condition or operating results. None of our directors, officers or affiliates is involved in a proceeding adverse to our business or
has a material interest adverse to our business.

 ITEM
4. MINE SAFETY DISCLOSURES

 Not
applicable.

 PART
II

 ITEM
5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

 Our
common stock is currently quoted on the OTC Pink under the trading symbol "KMFG."

 Trading
in stocks quoted on the OTC Pink is often thin and is characterized by wide fluctuations in trading prices due to many factors that may
have little to do with a company's operations or business prospects. We cannot assure you that there will be any liquidity for
our common stock in the future.

 For
the periods indicated, the following table sets forth the high and low bid prices per share of common stock based on inter-dealer prices,
without retail mark-up, mark-down or commission and may not represent actual transactions.

 Fiscal Year 2025

 Highest Bid

 Lowest Bid

 First Quarter

 $
 4.85

 $
 0.01

 Second Quarter

 $
 3.40

 $
 2.31

 Third Quarter

 $
 3.06

 $
 1.52

 Fourth Quarter

 $
 1.95

 $
 0.87

 Holders

 As
of July 31, 2025, we have 32 shareholders on record of our common stock.

 Transfer
Agent and Registrar

 The
transfer agent for our capital stock is Transfer Online, Inc, with an address at 512 SE Salmon St., Portland, OR 97214, United States
and telephone number is +1 (503) 227-2950.

 Penny
Stock Regulations

 The
Securities and Exchange Commission has adopted regulations which generally define "penny stock" to be an equity security
that has a market price of less than $5.00 per share. Our Common Stock, when and if a trading market develops, may fall within the definition
of penny stock and be subject to rules that impose additional sales practice requirements on broker-dealers who sell such securities
to persons other than established customers and accredited investors (generally those with assets in excess of $1,000,000, or annual
incomes exceeding $200,000 individually, or $300,000, together with their spouse).

 For
transactions covered by these rules, the broker-dealer must make a special suitability determination for the purchase of such securities
and have received the purchaser's prior written consent to the transaction. Additionally, for any transaction, other than exempt
transactions, involving a penny stock, the rules require the delivery, prior to the transaction, of a risk disclosure document mandated
by the Securities and Exchange Commission relating to the penny stock market. The broker-dealer also must disclose the commissions payable
to both the broker-dealer and the registered representative, current quotations for the securities and, if the broker-dealer is the sole
market-maker, the broker-dealer must disclose this fact and the broker-dealer's presumed control over the market. Finally, monthly
statements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market
in penny stocks. Consequently, the "penny stock" rules may restrict the ability of broker-dealers to sell our Common Stock
and may affect the ability of investors to sell their Common Stock in the secondary market.

 In
addition to the "penny stock" rules promulgated by the Securities and Exchange Commission, the Financial Industry Regulatory
Authority ("FINRA") has adopted rules that require that in recommending an investment to a customer, a broker-dealer must
have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low-priced
securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer's
financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that
there is a high probability that speculative low-priced securities will not be suitable for at least some customers. The FINRA requirements
make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit the investors'
ability to buy and sell our stock.

 Forward
Stock Split

 On
July 25, 2024, the Board of Directors approved a ten-for-one (10:1) forward stock split (the "Forward Split") of the Company's
common stock, par value $0.001 per share. The Company filed a Certificate of Amendment and Restated Certificate of Incorporation (the
"Certificate of Amendment") to effect the forward stock split with the Secretary of State of Nevada on August 2, 2024. The
Forward Split became effective on August 8, 2024 and our common stock began trading on a split-adjusted basis on August 9, 2024. Concurrently
with the effectiveness of the split, the issued and outstanding shares of common stock increased from 5,500,000 to 55,000,000, which
is proportional to the ratio of the split. Neither the split nor the increase in authorized shares affected any stockholder's ownership
percentage of our common stock, altered the par value of our common stock or modified any voting rights or other terms of the common
stock.

 Transfer
of Shares

 On
January 2, 2025, a Stock Purchase Agreement was entered into between Liu Lu and Guang Wen Global Group Limited, wherein Guang Wen Global
Group Limited purchased 34,200,000 shares of Common Shares, par value $0.001 per share, of Keemo Fashion Group Limited. As a result,
Guang Wen Global Group Limited became an approximately 62% holder of the voting rights of the issued and outstanding shares of the Company,
on a fully-diluted basis, and became the controlling shareholder. The transaction was completed on April 25, 2025. The consideration
paid for each share was $0.005.

 Dividends

 Any
future determination as to the declaration and payment of dividends on shares of our Common Stock will be made at the discretion of our
board of directors out of funds legally available for such purpose. We are under no contractual obligations or restrictions to declare
or pay dividends on our shares of Common Stock. In addition, we currently have no plans to pay such dividends. Our board of directors
currently intends to retain all earnings for use in the business for the foreseeable future.

 Recent
Sales of Unregistered Securities

 No
securities have been sold by the Company during the period covered by this Form 10-K.

 Purchases
of Equity Securities by the Registrant and Affiliated Purchasers

 We
have not repurchased any shares of our common stock during the fiscal year ended July 31, 2025.

 Other
Stockholder Matters

 None.

 ITEM
6. SELECTED FINANCIAL DATA

 We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.

 ITEM
7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 The
following discussion and analysis of our results of operations and financial condition for fiscal year ended July 31, 2025 should be
read in conjunction with our financial statements and the notes to those financial statements that are included elsewhere in this report.
Some of the information contained in this management's discussion and analysis or set forth elsewhere in this Annual Report, including
information with respect to our plans and strategy for our business and related financing, includes forward looking statements that involve
risks, uncertainties and assumptions. As a result of many factors, including those factors set forth in the "Risk Factors"
section in Form S-1/A registration statement, filed on May 12, 2023, our actual results could differ materially from the results described
in or implied by the forward-looking statements contained in this Annual Report.

 On
May 26, 2025, we acquired GW Reader Holding Limited, a company engaged in digital publishing. This acquisition expands our Company portfolio
into the digital publishing sector and is expected to contribute to the Company's growth beginning in fiscal year 2026. Because
the transaction closed after our fiscal year-end of July 31, 2025, the financial results of GW Reader Holding Limited are not included
in the consolidated results discussed in this Management's Discussion and Analysis. Additional information regarding the acquisition,
including the historical financial statements of GW Reader Holding Limited and the pro forma financial information prepared in accordance
with Article 11 of Regulation S-X, is included in our Form 8-K/A filed on September 5, 2025, which is incorporated by reference into
this Annual Report on Form 10-K.

 Overview

 We,
KEEMO Fashion Group Limited, a Nevada corporation ("the Company") was incorporated under the laws of the State of Nevada
on April 22, 2022.

 KEEMO
Fashion Group Limited is headquartered in Shenzhen, People Republic of China (herein referred as ("China"). We primarily
operate in men and women apparel and garment trading business, focusing on wholesaling to distributors mainly based in Asian countries,
sourcing directly from manufacturers in China. We do not maintain and operate any production and manufacturing of apparel facility or
machine and equipment.

 The
Company's executive office is located at 69, Wanke Boyu, Xili Liuxin 1 st Rd, Nanshan District, Shenzhen, Guangdong 518052,
China.

 Our
cash and cash equivalents are $3,088 as of July 31, 2025. Our cash balance is not sufficient to fund our limited levels of operations
for any period of time. In order to continue our current business plan and increase our current level of operations for the next twelve-month
period, we require further funding.

 For
the year ended July 31, 2025, the Company incurred a net loss of $33,121 and used cash in operating activities of $16,333. As of July
31, 2025, the current liabilities of the Company exceeded its current assets by $82,066 and has a shareholders' deficits of $82,066.
These conditions raise substantial doubt about the Company's ability to continue as a going concern. The ability to continue as
a going concern is dependent upon the Company's profit generating operations in the future and/or obtaining the necessary financing
to meet its obligations and repay its liabilities arising from normal business operations when they become due. These financial statements
do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that
might be necessary should the Company be unable to continue as a going concern.

 The
Company expects to finance its operations primarily through cash flow from revenue and continuing financial support from a shareholder.
In the event that we require additional funding to finance the growth of the Company's current and expected future operations as
well as to achieve our strategic objectives, the shareholder has indicated the intent and ability to provide additional financing.

 No
assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory
to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations,
in the case of debt financing, or cause substantial dilution for its stockholders, in the case of equity financing.

 We
are incorporated in Nevada and conduct our business operations in the People's Republic of China ("PRC"). We maintain
cash balances in both Renminbi ("RMB") accounts in the PRC and a U.S. dollar-denominated account with East West Bank in the
United States.

 Cash
maintained in the PRC is subject to foreign exchange and capital controls. Under PRC regulations, the conversion of RMB into U.S. dollars
and the remittance of such funds abroad require regulatory approval and are subject to limitations, including the requirement to allocate
at least 10% of after-tax profits to statutory reserves before distributing dividends. As a result, cash generated from our PRC operations
may not be freely transferable outside of China. Funds held in our East West Bank account are maintained in the United States and are
not subject to PRC foreign exchange restrictions. To date, we have not declared or paid any dividends to our shareholders. We currently
intend to retain cash generated from operations to support our business activities in the PRC and do not anticipate distributing cash
to shareholders in the foreseeable future.

 While
we have been able to transfer funds between our PRC operations and our U.S. account, there can be no assurance that the PRC government
will not in the future impose additional restrictions that could materially affect our ability to access or use cash generated from our
operations in China. Any such limitations could affect our liquidity and our ability to pay dividends, service debt, or fund operations
outside of the PRC.

 Results
of operations for the year ended July 31, 2025 and 2024

 Revenues

 For
the years ended July 31, 2025, the Company has generated a revenue of $15,081.

 For
the years ended July 31, 2024, the Company has generated a revenue of $21,522.

 The
revenue was generated through wholesaling men's and women's apparel and garments to retailers.

 General
and Administrative Expenses

 For
the years ended July 31, 2025, the Company incurred general and administrative expenses of $40,642. These were primarily comprised of
other professional fee, audit fees, stock and registrar fees, bank charges, printing and stationery, and legal fees.

 For
the years ended July 31, 2024, the Company incurred general and administrative expenses of $52,861. These were primarily comprised of
other professional fee, audit fees, stock and registrar fees, bank charges, printing and stationery, and legal fees.

 Net
Loss

 For
the years ended July 31, 2025, the Company incurred a net loss of $33,121.

 For
the years ended July 31, 2024, the Company incurred a net loss of $42,275.

 Liquidity
and Capital Resources

 The
Company's cash and cash equivalents has decreased by $16,333, from $19,421 as of July 31, 2024 to $3,088 as of July 31, 2025. The
accompanying 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.

 Cash
Used in Operating Activities

 For
the year ended July 31, 2025, the Company has used $16,333 in operating activities, which was primarily attributable to net loss from
operation, increase in the amount due to our director, Ms. Liu Lu, decrease in prepayment, decrease in inventories, and increase in other
accruals.

 For
the year ended July 31, 2024, the Company has used $9,322 in operating activities, which was primarily attributable to net loss from
operation, increase in the amount due to our director, Ms. Liu Lu, increase in prepayment, decrease in accounts receivable, decrease
in inventories, and decrease in other accruals.

 Cash
Provided by Investing Activities

 For
the year ended July 31, 2025 and 2024, the Company did not generate nor used any cash in investing activities.

 Cash
Provided by Financing Activities

 For
the year ended July 31, 2025 and 2024, the Company did not generate nor used any cash in financing activities.

 Off-Balance
Sheet Arrangement

 We
have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital
resources that are material to our stockholders as of July 31, 2025.

 Contractual
Obligation

 As
a smaller reporting company, we are not required to provide the aforementioned information.

 ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.

 ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 The
financial statements required by this item are located following the signature page of this Annual Report.

 ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 Not
Applicable

 ITEM
9A. CONTROLS AND PROCEDURES

 Evaluation
of Disclosure Controls and Procedures

 We
conducted an evaluation under the supervision and with the participation of our management, including our Chief Executive Officer, of
the effectiveness of the design and operation of our disclosure controls and procedures. The term "disclosure controls and procedures",
as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as amended ("Exchange Act"), means
controls and other procedures of a company that are designed to ensure that information required to be disclosed by the company in the
reports it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified
in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures also include, without limitation,
controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits
under the Exchange Act is accumulated and communicated to the company's management, including its principal executive and principal
financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.
Based on this evaluation, our Chief Executive Officer concluded as of July 31, 2025, that our disclosure controls and procedures were
not effective. 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 due to a lack of a majority
of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in
the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties and effective risk
assessment; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements
and application of both US GAAP and SEC guidelines; and (4) lack of internal audit function due to the fact that the Company lacks qualified
resources to perform the internal audit functions properly and that the scope and effectiveness of the internal audit function are yet
to be developed. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review
of our financial statements as of July 31, 2025.

 Management
believes that the material weaknesses set forth in items (2) and (3) 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.

 Management's
Report on Internal Control Over Financial Reporting

 Our
management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f)
and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed 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. The internal controls for the Company are provided by executive management's review and approval
of all transactions. Our internal control over financial reporting also includes those policies and procedures that:

 Pertain
 to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets
 of the Company;

 Provide
 reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
 accounting principles generally accepted in the United States of America and that receipts and expenditures of the Company are being
 made only in accordance with authorizations of management and directors of the Company; and

 Provide
 reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company's
 assets that could have a material effect on the financial statements.

 Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.

 Management
assessed the effectiveness of the Company's internal control over financial reporting as of July 31, 2025. In making this assessment,
management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated
Framework. Management's assessment included an evaluation of the design of our internal control over financial reporting and testing
of the operational effectiveness of these controls.

 Based
on this assessment, management has concluded that as of July 31, 2025, our internal control over financial reporting was not effective
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with U.S. generally accepted accounting principles. In an effort to remediate the identified material weaknesses
and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:

 We
will increase our personnel resources and technical accounting expertise within the accounting function. We will create a position to
segregate duties consistent with control objectives. And, we plan to appoint one or more outside directors to our board of directors
who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the
establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made
by management when funds are available to us.

 We
anticipate that these initiatives will be at least partially, if not fully, implemented by the end of fiscal year 2025.

 Changes
in Internal Control over Financial Reporting

 There
was no change in our internal controls over financial reporting that occurred during the period covered by this Report, which has materially
affected, or is reasonably likely to materially affect, our internal controls over financial reporting:

 This
annual report does not include an attestation report of the Company's registered independent public accounting firm regarding internal
control over financial reporting. Management's report was not subject to attestation by the Company's registered independent
public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only management's
report in this Annual Report on Form 10-K.

 ITEM
9B. OTHER INFORMATION

 None.

 ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 Not
Applicable.

 PART
III

 ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 Set
forth below are the present directors and executive officers of the Company. Note that there are no other persons who have been nominated
or chosen to become directors nor are there any other persons who have been chosen to become executive officers. There are no arrangements
or understandings between any of the directors, officers and other persons pursuant to which such person was selected as a director or
an officer. Directors are elected to serve until the next annual meeting of stockholders and until their successors have been elected
and have qualified. Officers are appointed to serve until the meeting of the board of directors following the next annual meeting of
stockholders and until their successors have been elected and qualified.

 Name

 Age

 Positions
 and Offices

 Liu
 Lu

 Chief
 Executive Officer, President, Secretary, Treasurer, Director

 Liu
Lu – Chief Executive Officer, President, Secretary, Treasurer, Director

 In
2017, Ms. Liu graduated from the Sichuan University, Undergraduate Program for Specialty in Computer Science and Technology. From July
2017 to present, Ms. Liu works in the promotional department at the Tencent Interactive Entertainment Group, which is a division of Tencent
Holdings that publishes and develops video games for multiple platforms. From July 2017 to August 2017, she was responsible for three
initiatives, which are event planning, content operation, and market promotional and platform collaboration for the project "Deformers",
a PC game. Regarding event planning, she handled event execution and post-event analysis. For content operation, she handled the official
website construction, content creation, and content planning. For market promotion and platform collaboration, she handled marketing
of the game, which involved collaboration with different online and media platforms. From August 2018 until present, Ms. Liu has been
mainly responsible for the project "Rocket League", which is an online game. She mainly responsible on the resource allocation,
event planning and execution, post-event analysis and the user operation. Ms. Liu's position at Tencent Holdings is a full-time
job, to which she devotes approximately 45 hours per week.

 In
April 2022, Ms. Liu founded KEEMO Fashion Group Limited, and as a result of her promotional, organizational, and marketing experience,
it is the determination of the board that she serves as our Chief Executive Officer, President, Secretary, Treasurer, and Director.

 Corporate
Governance

 The
Company promotes accountability for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable
disclosure in reports and documents that the Company files with the Securities and Exchange Commission and in other public communications
made by the Company; and strives to be compliant with applicable governmental laws, rules and regulations. The Company has not formally
adopted a written code of business conduct and ethics that governs the Company's employees, officers and Directors as the Company
is not required to do so.

 In
lieu of an Audit Committee, the Company's Board of Directors, is responsible for reviewing and making recommendations concerning
the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial
statements and other services provided by the Company's independent public accountants. The Board of Directors and the Chief Executive
Officer of the Company review the Company's internal accounting controls, practices and policies.

 Committees
of the Board

 Our
Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does our
Company have a written nominating, compensation or audit committee charter. Our Director(s) believe that it is not necessary to have
such committees, at this time, because the Directors can adequately perform the functions of such committees.

 Audit
Committee Financial Expert

 Our
Board of Directors has determined that we do not have a board member that qualifies as an "audit committee financial expert"
as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as "independent" as the term
is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined by Rule 4200(a)(14)
of the FINRA Rules.

 We
believe that our Director(s) are capable of analyzing and evaluating our financial statements and understanding internal controls and
procedures for financial reporting. The Director(s) of our Company does not believe that it is necessary to have an audit committee because
management believes that the Board of Directors can adequately perform the functions of an audit committee. In addition, we believe that
retaining an independent Director who would qualify as an "audit committee financial expert" would be overly costly and burdensome
and is not warranted in our circumstances given the stage of our development and the fact that we have not generated any positive cash
flows from operations to date.

 Involvement
in Certain Legal Proceedings

 Our
Directors and our Officers have not been involved in any of the following events during the past ten years:

 1.

 bankruptcy
 petition filed by or against any business of which such person was a general partner or executive officer either at the time of the
 bankruptcy or within two years prior to that time;

 2.

 any
 conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor
 offenses);

 3.

 being
 subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction,
 permanently or temporarily enjoining, barring, suspending or otherwise limiting his/her involvement in any type of business, securities
 or banking activities; or

 4.

 being
 found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have
 violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

 5.

 Such
 person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State
 securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended,
 or vacated;

 6.

 Such
 person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated
 any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not
 been subsequently reversed, suspended or vacated;

 7.

 Such
 person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not
 subsequently reversed, suspended or vacated, relating to an alleged violation of: (i) Any Federal or State securities or commodities
 law or regulation; or(ii) Any law or regulation respecting financial institutions or insurance companies including, but not limited
 to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist
 order, or removal or prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with
 any business entity; or

 8.

 Such
 person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory
 organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section
 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that
 has disciplinary authority over its members or persons associated with a member.

 Independence
of Directors

 We
are not required to have independent members of our Board of Directors, and do not anticipate having independent Directors until such
time as we are required to do so.

 Code
of Ethics

 We
have not adopted a formal Code of Ethics. The Board of Directors evaluated the business of the Company and the number of employees and
determined that since the business is operated by a small number of persons, general rules of fiduciary duty and federal and state criminal,
business conduct and securities laws are adequate ethical guidelines. In the event our operations, employees and/or Directors expand
in the future, we may take actions to adopt a formal Code of Ethics.

 Shareholder
Proposals

 Our
Company does not have any defined policy or procedural requirements for shareholders to submit recommendations or nominations for Directors.
The Board of Directors believes that, given the stage of our development, a specific nominating policy would be premature and of little
assistance until our business operations develop to a more advanced level. Our Company does not currently have any specific or minimum
criteria for the election of nominees to the Board of Directors and we do not have any specific process or procedure for evaluating such
nominees. The Board of Directors will assess all candidates, whether submitted by management or shareholders, and make recommendations
for election or appointment.

 A
shareholder who wishes to communicate with our Board of Directors may do so by directing a written request addressed to our Sole Officer
and Director, Liu Lu, at the address appearing on the first page of this Registration Statement.

 SECTION
16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

 Section
16(a) of the Securities Exchange Act requires our executive officers and directors, and persons who own more than 10% of our common stock,
to file reports regarding ownership of, and transactions in, our securities with the Securities and Exchange Commission and to provide
us with copies of those filings. Based solely on our review of the copies of such forms furnished to us and written representations by
our officers and directors regarding their compliance with applicable reporting requirements under Section 16(a) of the Exchange Act,
we believe that all Section 16(a) filing requirements for our executive officers, directors and 10% stockholders were met during the
year ended July 31, 2025.

 ITEM
11. EXECUTIVE COMPENSATION

 MANAGEMENT
COMPENSATION

 The
following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer from
July 31, 2024 to July 31, 2025:

 Summary
Compensation Table

 Summary Compensation Table

 Name and principal position (a)

 Year ended July 31 (b)

 Salary ($) (c)

 Bonus ($) (d)

 Stock Compensation ($) (e)

 Option Awards ($) (f)

 Non-Equity Incentive Plan Compensation ($) (g)

 Nonqualified Deferred Compensation Earnings ($) (h)

 All Other Compensation ($) (i)

 Total ($) (j)

 Liu Lu,
 Chief Executive Officer, President, Secretary, Treasurer, Director

 2025

 $
 -

 -

 -

 -

 -

 -

 -

 $
 -

 Stock
Option Grants

 We
have not granted any stock options to our executive officers since our incorporation.

 Employment
Agreements

 We
do not have an employment or consulting agreement with any officers or Directors.

 Compensation
Discussion and Analysis

 Director
Compensation

 Our
Board of Directors does not currently receive any consideration for their services as members of the Board of Directors. The Board of
Directors reserves the right in the future to award the members of the Board of Directors cash or stock-based consideration for their
services to the Company, which awards, if granted shall be in the sole determination of the Board of Directors.

 Executive
Compensation Philosophy

 Our
Board of Directors determines the compensation given to our executive officers in their sole determination. Our Board of Directors reserves
the right to pay our executive or any future executives a salary, and/or issue them shares of common stock in consideration for services
rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual executive officer's
performance. This package may also include long-term stock-based compensation to certain executives, which is intended to align the performance
of our executives with our long-term business strategies. Additionally, while our Board of Directors has not granted any performance
base stock options to date, the Board of Directors reserves the right to grant such options in the future, if the Board in its sole determination
believes such grants would be in the best interests of the Company.

 Incentive
Bonus

 The
Board of Directors may grant incentive bonuses to our executive officer and/or future executive officers in its sole discretion, if the
Board of Directors believes such bonuses are in the Company's best interest, after analyzing our current business objectives and
growth, if any, and the amount of revenue we are able to generate each month, which revenue is a direct result of the actions and ability
of such executives.

 Long-term,
Stock Based Compensation

 In
order to attract, retain and motivate executive talent necessary to support the Company's long-term business strategy we may award
our executive and any future executives with long-term, stock-based compensation in the future, at the sole discretion of our Board of
Directors, which we do not currently have any immediate plans to award.

 ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 As
of July 31, 2025, the Company has 55,000,000 shares of common stock issued and outstanding, which number of issued and outstanding shares
of common stock have been used throughout this report.

 Name and Address of
 Beneficial Owner

 Shares of
 Common
 Stock
 Beneficially
 Owned

 Common
 Stock Voting
 Percentage
 Beneficially
 Owned

 Voting
 Shares of
 Preferred
 Stock

 Preferred
 Stock Voting
 Percentage
 Beneficially
 Owned

 Total Voting
 Percentage
 Beneficially
 Owned

 Executive Officers and Directors

 Liu Lu
 Chief Executive Officer, President, Secretary, Treasurer and Director

 1,800,000

 %

 -

 -

 %

 5% or Greater Shareholders

 Guang Wen Global Group Limited

 34,200,000

 %

 -

 -

 %

 *Officers
and or Directors who may hold a 5% or greater controlling interest in the Company are included above, but only under the subtitle, "Executive
Officers and Directors".

 On
August 8, 2024, a ten-for-one (10:1) forward stock split of the Company's common stock became effective, which increased the number
of shares of common stock beneficially owned by the beneficial owner increased from 3,600,000 to 36,000,000, consistent with the split
ratio. Neither the split nor the increase in authorized shares affected any stockholder's ownership percentage of our common stock.

 On
January 2, 2025, a Stock Purchase Agreement was entered into between Liu Lu and Guang Wen Global Group Limited, wherein Guang Wen Global
Group Limitedpurchased 34,200,000 shares of Common Shares, par value $0.001 per share, of Keemo Fashion Group Limited. As a result, Guang
Wen Global Group Limited became an approximately 62% holder of the voting rights of the issued and outstanding shares of the Company,
on a fully-diluted basis, and became the controlling shareholder. The transaction was completed on April 25, 2025. The consideration
paid for each share was $0.005.

 Beneficial
ownership has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to
be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares).
In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire shares (for example, upon
exercise of an option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership
of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such acquisition
rights. As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily reflect
the person's actual voting power at any particular date.

 ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE

 On
April 23, 2022, we issued 3,600,000 shares of our common stock to Ms. Liu Lu, our Chief Executive Officer, President, Secretary, Treasurer,
and Director in consideration of $3,600, or $0.001 per share.

 In
regards to the above transaction we claim an exemption from registration afforded by Regulation S of the Securities Act of 1933, as amended
("Regulation S") for the above sale of stock since the sale of stock was made to a non-U.S. person (as defined under Rule
902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were made in the United States
by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of the foregoing.

 As
of July 31, 2022, our sole director, Ms. Liu Lu, advanced $25,758 to the Company, which is unsecured and non-interest bearing, and payable
upon demand. Proceeds from the offering herein will not be used to repay the loan to Ms. Liu Lu.

 As
of October 31, 2022, the sole director of the Company advanced $26,958 to the Company, which is unsecured and non-interest bearing with

 As
of January 31, 2023, the sole director of the Company advanced $30,419 to the Company, which is unsecured and non-interest bearing with

 On
July 26, 2023, we issued 1,900,000 shares of our common stock in consideration of $28,500, or $0.015 per share through initial public
offering.

 As
of July 31, 2023, the sole director of the Company advanced $40,405 to the Company, which is unsecured and non-interest bearing with

 As
of October 31, 2023, the sole director of the Company advanced $47,716 to the Company, which is unsecured and non-interest bearing with

 As
of April 30, 2024, the sole director of the Company advanced $66,903 to the Company, which is unsecured and non-interest bearing with

 On
August 8, 2024, a ten-for-one (10:1) forward stock split of the Company's common stock became effective, increasing the number
of issued and outstanding shares from 5,500,000 to 55,000,000.

 On
January 2, 2025, a Stock Purchase Agreement was entered into between Liu Lu and Guang Wen Global Group Limited, wherein Guang Wen Global
Group Limited purchased 34,200,000 shares of Common Shares, par value $0.001 per share, of Keemo Fashion Group Limited. Following the
transaction, Ms. Liu Lu, the Company's sole director, retained ownership of 1,800,000 shares of common stock.

 As
of July 31, 2025, the sole director of the Company advanced $76,389 to the Company, which is unsecured and non-interest bearing with

 Review,
Approval and Ratification of Related Party Transactions

 Given
our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification
of transactions, such as those described above, with our executive officer(s), Director(s) and significant stockholders. We intend to
establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional Directors, so
that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an appropriate committee
thereof. On a moving forward basis, our Directors will continue to approve any related party transaction.

 ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

 Audit
Fees

 The
following table sets forth the aggregate fees billed to the Company by its independent registered public accounting firms for the fiscal
years ended July 31, 2025 and 2024. We have engaged JP Centurion & Partners PLT as our independent registered public accounting firm
since August 17, 2022.

 ACCOUNTING FEES AND SERVICES

 2025

 2024

 Audit fees

 $
 17,100

 $
 17,100

 Audit-related fees

 -

 -

 Tax fees

 -

 -

 All other fees

 -

 -

 Total

 $
 17,100

 $
 17,100

 The
category of "Audit fees" includes fees for our annual audit, quarterly reviews and services rendered in connection with regulatory
filings with the SEC, such as the issuance of comfort letters and consents.

 The
category of "Audit-related fees" includes employee benefit plan audits, internal control reviews and accounting consultation.

 The
category of "Tax services" includes tax compliance, tax advice, tax planning.

 The
category of "All other fees" generally includes advisory services related to accounting rules and regulations.

 All
of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided
by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board
of directors.

 PART
IV

 ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 (a)
Financial Statements

 The
following are filed as part of this report:

 Financial
Statements

 The
following financial statements of Keemo Fashion Group Limited and Report of Independent Registered Public Accounting Firm are presented
in the "F" pages of this Report:

 Page

 Audited
 Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 BALANCE SHEETS

 STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

 STATEMENTS OF CASH FLOWS

 NOTES TO FINANCIAL STATEMENTS

 – F-14

 (b)
Exhibits

 The
following exhibits are filed herewith:

 31.1

 Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer, principal financial officer*

 32.1

 Section 1350 Certification of principal executive officer, principal financial officer and principal accounting officer*

 101.INS*

 101.SCH*

 101.CAL*

 101.DEF*

 101.LAB*

 101.PRE*

 104*

 Cover

 *Filed
herewith

 ITEM
16. FORM 10-K SUMMARY

 As
permitted, the registrant has elected not to supply a summary of information required by Form 10-K.

 SIGNATURES

 Pursuant
to the requirements of Section 13 or 15(d) 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.

 Keemo
 Fashion Group Limited

 Date:
 October 28, 2025

 By:

 /s/
 Liu Lu

 Liu
 Lu

 Chief
 Executive Officer, President, Secretary, Treasurer, and Director

 (Principal
 Executive Officer, Principal Financial Officer, Principal Accounting Officer)

 Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the
Registrant, and in the capacities and on the dates indicated:

 Signature

 Title

 Date

 /s/
 Liu Lu

 Chief
 Executive Officer, President, Secretary, Treasurer, Director

 Liu
 Lu

 (Principal
 Executive Officer, Principal Financial Officer and Principal Accounting Officer)

 October
 28, 2025

 Keemo
Fashion Group Limited

TO FINANCIAL STATEMENTS

 Page

 Audited
 Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID: 6723)

 BALANCE SHEETS

 STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

 STATEMENTS OF CASH FLOWS

 NOTES TO FINANCIAL STATEMENTS

 – F-14

 F- 1

 REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 The
Board of Directors and Stockholders of

 KEEMO
Fashion Group Limited

Wanke Boyu, Xili Liuxin 1 st Road,

 Nanshan
District, Shenzen

 Guangdong
518052 China.

 Opinion
on the Financial Statements

 We have audited the accompanying balance sheets of KEEMO Fashion Group Limited (the 'Company') as of
July 31, 2025 and 2024, and the related statements of operations and comprehensive loss, statements changes in of stockholders'
equity, and statements of cash flows for the year ended as of July 31, 2025 and 2024, and the related notes to financial statements (collectively
referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects,
the financial position of the Company as of July 31, 2025 and 2024, and the results of its operations and its cash flows for the financial
year ended as of July 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America.

 Going
Concern

 The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.
As discussed in Note 2 to the financial statements, for the year ended July 31, 2025, the Company incurred a net loss of $33,121 and used
cash in operating activities of $16,333. As of July 31, 2025, the current liabilities of the Company exceeded its current assets by $82,066
and has a shareholders' deficits of $82,066. These conditions raise substantial doubt about the Company's ability to continue
as a going concern. Management's plans regarding those matters are also described in Note 2. The financial statements do not include
any adjustments that might result from the outcome of this uncertainty.

 Basis
for Opinion

 These financial statements are the responsibility of the Company's management. Our responsibility is to express
an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company
in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission
and the PCAOB.

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

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

 Critical
Audit Matters

 Critical audit matters are matters arising from the current year audit of the financial statements that were communicated
or required to be communicated to those charged with governance that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgements. We determined that there are no critical matters.

 /s/
 JP CENTURION & PARTNERS PLT

 JP
 CENTURION & PARTNERS PLT (ID: 6723)

 We
 have served as the Company's auditor since 2022.

 Kuala
 Lumpur, Malaysia

 October
 28, 2025

 F- 2

 Item
1. Financial Statements

 KEEMO

 BALANCE
SHEETS

 AS
OF JULY 31, 2025 AND 2024

 As of

 As of

 ASSETS

 CURRENT ASSETS

 Cash and cash equivalents

 $
 3,088

 $
 19,421

 Inventories

 -

 2,527

 Prepayment

 -

 6,526

 TOTAL CURRENT ASSETS

 3,088

 TOTAL ASSETS

 $
 3,088

 $

 LIABILITIES AND STOCKHOLDERS' EQUITY

 CURRENT LIABILITIES

 Amount due to a director

 76,389

 69,919

 Other accruals

 8,765

 7,500

 TOTAL CURRENT LIABILITIES

 85,154

 77,419

 TOTAL LIABILITIES

 $
 85,154

 $
 77,419

 STOCKHOLDERS' EQUITY

 Common stock – Par value $ 0.001; Authorized: 75,000,000 shares; Issued and outstanding: 55,000,000
 as of July 31, 2025 and July 31, 2024, respectively (1)

 $
 5,500

 $
 5,500

 Additional paid in capital

 Accumulated deficit

 ( 114,166
)

 ( 81,045
)

 TOTAL STOCKHOLDERS' EQUITY

 $
 ( 82,066
)

 $
 ( 48,945
)

 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 $
 3,088

 $

 (1)

 Prior
 period results have been adjusted to reflect the ten-for-one stock split effected in the form of a stock issuance in August 8, 2024.
 See Note 1, Overview, for details.

 See
accompanying notes to financial statements.

 F- 3

 KEEMO

 STATEMENTS
OF OPERATIONS AND COMPREHENSIVE LOSS

 FOR
THE YEARS ENDED JULY 31, 2025 AND 2024

 2025

 2024

 For the Years Ended July 31,

 2025

 2024

 REVENUE

 $

 $

 COST OF REVENUE

)

)

 GROSS PROFIT

 7,521

 10,586

 GENERAL AND ADMINISTRATIVE EXPENSES

)

)

 LOSS FROM OPERATIONS

)

)

 OTHER INCOME

 -

 -

 LOSS FROM OPERATIONS BEFORE INCOME TAX

)

)

 INCOME TAX EXPENSES

 -

 -

 NET LOSS

)

)

 OTHER COMPREHENSIVE LOSS

 -

 -

 TOTAL COMPREHENSIVE LOSS

 $
)

 $
)

 NET LOSS PER SHARE - BASIC AND DILUTED (1)

 $
 ( 0.00
)

 $
 ( 0.00
)

 WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED (1)

 (1)

 Prior
 period results have been adjusted to reflect the ten-for-one stock split effected in the form of a stock issuance in August 8, 2024.
 See Note 1, Overview, for details.

 See
accompanying notes to financial statements.

 F- 4

 KEEMO

 STATEMENTS
OF CHANGES IN STOCKHOLDERS' EQUITY

 FOR
THE YEARS ENDED JULY 31, 2025 AND 2024

 COMMON STOCK

 ADDITIONAL

 Number of shares

 Amount

 PAID-IN CAPITAL

 ACCUMULATED DEFICIT

 TOTAL EQUITY

 Balance as of August 1, 2023 (1)

 5,500

 ( 38,770
)

 ( 6,670
)

 Balance

 5,500

 ( 38,770
)

 ( 6,670
)

 Net loss

 -

 -

 -

)

)

 Balance as of July 31, 2024

 5,500

 ( 81,045
)

 ( 48,945
)

 Net loss

 -

 -

 -

)

)

 Balance as of July 31, 2025

 5,500

 114,166

 ( 82,066
)

 Balance

 5,500

 114,166

 ( 82,066
)

 (1)

 Prior
 period results have been adjusted to reflect the ten-for-one stock split effected in the form of a stock issuance in August 8, 2024.
 See Note 1, Overview, for details.

 See
accompanying notes to financial statements.

 F- 5

 KEEMO

 STATEMENTS
OF CASH FLOWS

 FOR
THE YEARS ENDED JULY 31, 2024 AND 2023

 2025

 2024

 For the Years Ended July 31,

 2025

 2024

 CASH FLOWS FROM OPERATING ACTIVITIES:

 Net loss

 $
)

 $
)

 Changes in operating assets and liabilities:

 Accounts receivable

 -

 6,954

 Inventories

 2,527

 Prepayment

 6,526

 ( 2,593
)

 Amount due to a director

 6,470

 29,514

 Other accruals

 1,265

 ( 1,800
)

 Net cash flows used in operating activities

 ( 16,333
)

 ( 9,322
)

 Effect of exchange rate changes in cash and cash equivalents

 -

 -

 Net changes in cash and cash equivalents

 ( 16,333
)

 ( 9,322
)

 Cash and cash equivalents, beginning of year

 19,421

 28,743

 CASH AND CASH EQUIVALENTS, END OF YEAR

 $
 3,088

 $
 19,421

 SUPPLEMENTAL CASH FLOWS INFORMATION

 Income taxes paid

 $
 -

 $
 -

 Interest paid

 $
 -

 $
 -

 See
accompanying notes to financial statements.

 F- 6

 KEEMO

 NOTES
TO FINANCIAL STATEMENTS

 FOR
THE YEARS ENDED JULY 31, 2025 AND 2024

 1.
 ORGANIZATION AND BUSINESS BACKGROUND

 KEEMO
Fashion Group Limited, a Nevada corporation, (herein referred as "the Company") was incorporated under the laws of the State
of Nevada on April 22, 2022.

 KEEMO
Fashion Group Limited is headquartered in Shenzhen, People Republic of China (herein referred as ("China"). We primarily
operate in men and women apparel and garment trading business, focusing on wholesaling to distributors mainly based in Asian countries,
sourcing directly from manufacturers in China. We do not maintain and operate any production and manufacturing of apparel facility or
machine and equipment.

 The
Company's executive office is located at 69, Wanke Boyu, Xili Liuxin 1 st Rd, Nanshan District, Shenzhen, Guangdong 518052,
China.

 On
July 25, 2024, the Board of Directors approved a ten-for-one (10:1) forward stock split (the "Forward Split") of the Company's
common stock, par value $ 0.001 per share. The Company filed a Certificate of Amendment and Restated Certificate of Incorporation (the
"Certificate of Amendment") to effect the forward stock split with the Secretary of State of Nevada on August 2, 2024. The
Forward Split became effective on August 8, 2024 and our common stock began trading on a split-adjusted basis on August 9, 2024. Concurrently
with the effectiveness of the split, the issued and outstanding shares of common stock increased from 5,500,000 to 55,000,000, which
is proportional to the ratio of the split. All share and per share amounts presented herein have been retroactively adjusted to reflect
the impact of the Forward Split.

 2. GOING CONCERN

 For
the year ended July 31, 2025, the Company incurred a net loss of $ 33,121 and used cash in operating activities of $ 16,333. As of July
31, 2025, the current liabilities of the Company exceeded its current assets by $ 82,066 and has a shareholders' deficits of $ 82,066.
These conditions raise substantial doubt about the Company's ability to continue as a going concern. The ability to continue as
a going concern is dependent upon the Company's profit generating operations in the future and/or obtaining the necessary financing
to meet its obligations and repay its liabilities arising from normal business operations when they become due. These financial statements
do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that
might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its operations primarily
through cash flow from revenue and continuing financial support from a shareholder. In the event that we require additional funding to
finance the growth of the Company's current and expected future operations as well as to achieve our strategic objectives, the
shareholder has indicated the intent and ability to provide additional financing.

 3.
 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis
of Presentation

 The
accompanying financial statements of the Company are prepared pursuant to the rules and regulations of the U.S. Securities and Exchange
Commission ("SEC") and in accordance with generally accepted accounting principles in the United States of America ("US
GAAP"). The Company has adopted July 31 as its fiscal year end.

 Use
of Estimates

 Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the periods reported. Actual results may differ from these estimates.

 Cash
and Cash Equivalents

 Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

 F- 7

Recognition

is generated through wholesale business of men and women apparel and garment to customer. Revenue is recognized when a customer obtains
control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive
in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty
of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that
the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to
determine this amount:

 (i)
identification of the promised goods and services in the contract;

 (ii)
determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context
of the contract;

 (iii)
measurement of the transaction price, including the constraint on variable consideration;

 (iv)
allocation of the transaction price to the performance obligations; and

 (v)
recognition of revenue when (or as) the Company satisfies each performance obligation.

 The
Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive
evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company
records revenue from the wholesale of goods upon the delivery of men and women apparel and garment to the customer.

 Credit
losses

 The
Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables.
Management considers historical collection rates, the current financial status of the Company's customers, macroeconomic factors,
and other industry-specific factors when evaluating current expected credit losses. Forward-looking information is also considered in
the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable,
management believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical
and current analysis of such financial instruments, including its trade receivables.

 To
determine the provision for credit losses for accounts receivable, the Company has disaggregated its accounts receivable by class of
customer at the business component level, as management determined that risk profile of the Company's customers is consistent based
on the type and industry in which they operate. Each business component is analyzed for estimated credit losses individually. In doing
so, the Company establishes a historical loss matrix, based on the previous collections of accounts receivable by the age of such receivables,
and evaluates the current and forecasted financial position of its customers, as available. Further, the Company considers macroeconomic
factors and the status of the relevant industry to estimate if there are current expected credit losses within its trade receivables
based on the trends of the Company's expectation of the future status of such economic and industry-specific factors. Also, specific
allowance amounts are established based on review of outstanding invoices to record the appropriate provision for customers that have
a higher probability of default.

 Accounts
receivable at July 31, 2025 and July 31, 2024 there were no allowances for credit losses.

 Cost
of Revenue

 Cost
of revenue includes the purchase cost of raw materials for manufacturing and distribute to customers and packing materials. It includes
purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount
received and return outwards in cost of revenue.

 Earnings
Per Share

 The
Company reports earnings per share in accordance with ASC Topic 260 "Earnings Per Share", which requires presentation of
basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share.
Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average
common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if
securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common
shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations
of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital
structure.

 The
Company's basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company's ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued.

 Income
Taxes

 The
Company accounts for income taxes using the asset and liability method prescribed by ASC Topic 740 "Income Taxes". Under
this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases
of assets and liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse.
The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not
that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is
recognized as income or loss in the period that includes the enactment date. The Company also adopted ASU 2023-09, "Income Taxes
(Topic 740): Improvements to Income Tax Disclosures", which requires disaggregated information about the reporting entity's
effective tax rate reconciliation as well as information on income taxes paid.

 ASC
740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements
uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the
financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax
positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of
being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

 F- 8

 Related
Parties

 Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.

 Fair
Value Measurement

 Accounting
Standards Codification ("ASC") Topic 820 "Fair Value Measurements and Disclosures" (ASC Topic 820), which defines
fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies
that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability
in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market
for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and
that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.

 This
ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and
the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:

 Level
1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

 Level
2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the
full term of the asset or liability; and

 Level
3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported
by little or no market activity).

 Segment
Reporting

 The
Company follows the guidance of ASC 280, "Segment Reporting", which establishes standards for reporting information about
operating segments on a basis consistent with the Company's internal organization structure as well as information about services
categories, business segments and major customers in financial statements. For the year ended July 31, 2025, the Company has one reportable
segment based on business unit, apparel & garment trading services, and one 1 reportable segment based on region. The Company also adopted
ASU 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures", which expands annual and interim
disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses.

 Recent
Accounting Pronouncements

 The
Company has reviewed all recently issued, but not yet effective, considers the applicability and impact of all accounting standards updates
("ASUs"). Management periodically reviews new accounting standards that are issued.

 In
November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures
(Subtopic 220-40): Disaggregation of Income Statement Expenses ("ASU 2024-03"). Additionally, in January 2025, the FASB issued
ASU 2025-01, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying
the Effective Date to further clarify the effective date of ASU 2024-03. ASU 2024-03 requires disclosure in the notes to the financial
statements of specified information about certain costs and expenses.

 The
requirements of ASU 2024-03 are effective for the Company for fiscal years beginning after December 15, 2026 and interim periods within
fiscal years beginning after December 15, 2027.

 Early
adoption is permitted and should be applied either prospectively to financial statements issued for reporting periods after the effective
date of this ASU 2024-03 or retrospectively to any or all periods presented in the financial statements. We are currently evaluating
the impact of this standard on our financial statements and related disclosures.

 F- 9

 4.
 INVENTORIES

 As
of July 31, 2025 and 2024, the Company inventories consist of following:

OF INVENTORIES

 As of

 As of

 Finished goods

 $
 -

 $
 2,527

 Total inventories

 $
 -

 $
 2,527

 No
allowance has been provided for the year ended July 31, 2025 and 2024.

 5.
 PREPAYMENT

 As
of July 31, 2025 and 2024, prepayment consist of following:

 SCHEDULE OF PREPAYMENT

 As of

 As of

 Stock & Registrar fees

 $
 -

 $
 4,690

 Other professional fee

 -

 1,836

 Total prepayment

 $
 -

 $
 6,526

 6.
 AMOUNT DUE TO A DIRECTOR

OF AMOUNT DUE TO A DIRECTOR

 As of

 As of

 Amount due to a director

 $
 76,389

 $
 69,919

 As
of July 31, 2025, the sole director of the Company advanced $ 76,389 to the Company, which is unsecured and non-interest bearing with

 Our
director, Ms. Liu Lu, has not been compensated for the services.

 7.
 OTHER ACCRUALS

OF OTHER ACCRUALS

 As of

 As of

 Accrued expenses

 $
 8,765

 $
 7,500

 Total other accruals

 $
 8,765

 $
 7,500

 Accrued
expenses for the years ended July 31, 2025 and 2024 consist of accrued audit fees, transfer agent fee and other professional fee.

 F- 10

 8.
 SHAREHOLDERS' EQUITY

 On
April 22, 2022, upon the incorporation of the Company, Liu Lu, subscribed to 3,600,000 shares of common stock at par value of $ 0.001
per share for a total subscription value of $ 3,600.

 On
26 July, 2023, the Company issued 1,900,000 shares of common stock being sold at $ 0.015 per share for a total of $ 28,500 through initial
public offering.

 On
July 25, 2024, the Board of Directors approved a ten-for-one (10:1) forward stock split (the "Forward Split") of the Company's
common stock, par value $ 0.001 per share. The Company filed a Certificate of Amendment and Restated Certificate of Incorporation (the
"Certificate of Amendment") to effect the forward stock split with the Secretary of State of Nevada on August 2, 2024. The
Forward Split became effective on August 8, 2024 and our common stock began trading on a split-adjusted basis on August 9, 2024. Concurrently
with the effectiveness of the split, the issued and outstanding shares of common stock increased from 5,500,000 to 55,000,000, which
is proportional to the ratio of the split. All share and per share amounts presented herein have been retroactively adjusted to reflect
the impact of the Forward Split.

 On
January 2, 2025, a Stock Purchase Agreement was entered into between Liu Lu and Guang Wen Global Group Limited, wherein Guang Wen Global
Group Limited purchased 34,200,000 shares of Common Shares, par value $ 0.001 per share, of Keemo Fashion Group Limited. Following the
transaction, Ms. Liu Lu, the Company's sole director, retained ownership of 1,800,000 shares of common stock.

 As
of July 31, 2025, the Company has 55,000,000 shares of common stock issued and outstanding.

 The
Company has 75,000,000 shares of commons stock authorized.

 9.
 INCOME TAX

 The
loss from operation before income tax of the Company for the years ended July 31, 2025 and 2024 were comprised of the following:

OF LOSS FROM OPERATION BEFORE INCOME TAX

 2025

 2024

 For the years ended July 31

 2025

 2024

 Tax jurisdictions from:

 – Local

 $
)

 $
)

 Loss before income taxes

 $
)

 $
)

 United
States of America

 The
Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of July 31, 2025, the
operations in the United States of America incurred $ 33,121 of net operating losses (NOL's) which can be carried forward to offset
future taxable income, at the tax rate of 21 %. The NOL carry forwards begin to expire in 2045, if unutilized. The Company has provided
for a full valuation allowance of approximately $ 6,955 against the deferred tax assets on the expected future tax benefits from the net
operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

 The
following table sets forth the significant components of the aggregate deferred tax assets of the Company as of July 31, 2025 and July
31, 2024:

 SCHEDULE OF COMPONENTS OF AGGREGATE DEFERRED TAX ASSETS

 2025

 2024

 As of July 31

 2025

 2024

 Deferred tax assets:

 Net operating loss carryforwards

 – United States of America

 $
 6,955

 $
 8,878

 Less: valuation allowance

 ( 6,955
)

 ( 8,878
)

 Deferred tax assets

 $
 -

 $
 -

 Management
believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company
provided for a full valuation allowance against its deferred tax assets of $ 6,955 as of July 31, 2025.

 F- 11

 10.
 CONCENTRATION OF RISK

 Customer
Concentration

 For
the year ended July 31, 2025, the Company generated total revenue of $ 15,081, of which two customers accounted for 100 % of the Company's
revenue. The Company has no accounts receivable from the customers.

 For
the year ended July 31, 2024, the Company generated total revenue of $ 21,522, of which four customers accounted for 100 % of the Company's
revenue. The Company has no accounts receivable from the customers.

OF CONCENTRATION OF RISK

 For the year ended July 31

 2025

 2024

 2025

 2024

 2025

 2024

 Revenues

 Percentage of
 revenues

 Accounts
 receivable, trade

 Customer A

 $
 5,124

 $
 -

 %

 -
 %

 $
 -

 $
 -

 Customer B

 -

 4,942

 -
 %

 %

 $
 -

 $
 -

 Customer C

 9,957

 -

 %

 -
 %

 -

 -

 Customer D

 -

 6,516

 -
 %

 %

 -

 -

 Customer E

 -

 5,100

 -
 %

 %

 -

 -

 Customer F

 -

 4,964

 -
 %

 %

 -

 -

 Total

 $

 $

 %

 %

 $
 -

 $
 -

 Supplier
Concentration

 For
the year ended July 31, 2025, the Company incurred cost of revenue of $ 7,560,
accounted by one vendor. For the year ended July 31, 2024, the Company incurred cost of revenue of $ 10,936,
accounted by two vendors.

 For the year ended July 31

 2025

 2024

 2025

 2024

 2025

 2024

 Percentage of

 Accounts
 payable, trade

 Vendor A

 $
 7,560

 $
 -

 %

 -
 %

 $
 -

 $
 -

 Vendor B

 -

 3,405

 -
 %

 %

 -

 -

 Vendor C

 -

 7,531

 -
 %

 %

 -

 -

 Total

 $
 7,560

 $
 10,936

 %

 %

 $
 -

 $
 -

 F- 12

 11.
 SEGMENT REPORTING

 ASC
280, "Segment Reporting" establishes standards for reporting information about operating segments on a basis consistent
with the Company's internal organization structure as well as information about services categories, business segments and
major customers in financial statements. The Company has single 1
reportable segment based on business unit, apparel and garment trading business and two 2
reportable segments based on country, United States and Non-United States.

 In
accordance with the "Segment Reporting" Topic of the ASC, the Company's chief operating decision maker has been identified
as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing
performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements
to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers,
and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation
under "Segment Reporting" due to their similar customer base and similarities in economic characteristics; nature of products
and services; and procurement, manufacturing and distribution processes.

 SCHEDULE OF SEGMENT REPORTING

 For the Year Ended and As of July 31, 2025

 By Business Unit

 Apparel & Garment Trading Business

 Total

 $

 $

)

)

 General and administrative expenses

)

)

 Loss from operations

)

)

 Total assets

 $
 3,088

 $
 3,088

 Capital expenditure

 $
 -

 $
 -

 For the Year Ended and As of July 31, 2024

 By Business Unit

 Apparel &

 Garment

 Trading

 Business

 Total

 $

 $

)

)

 General and administrative expenses

)

)

 Loss from operations

)

)

 Total assets

 $

 $

 Capital expenditure

 $
 -

 $
 -

 For the Year Ended and

 As of July 31, 2025

 By Country

 United States

 Non-United States

 Total

 $
 -

 $

 $

 -

)

)

 General and administrative expenses

 -

)

)

 Loss from operations

 -

)

)

 Total assets

 $
 -

 $
 3,088

 $
 3,088

 Capital expenditure

 $
 -

 $
 -

 $
 -

 For the Year Ended and

 As of July 31, 2024

 By Country

 United States

 Non-United States

 Total

 $
 -

 $

 $

 -

)

)

 General and administrative expenses

 -

)

)

 Loss from operations

 -

)

)

 Total assets

 $
 -

 $

 $

 Capital expenditure

 $
 -

 $
 -

 $
 -

 F- 13

 12.
 SUBSEQUENT EVENTS

 In
accordance with ASC Topic 855, "Subsequent Events", which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred after July 31, 2025 up through the date the Company presented these audited financial statements. During the
period, the Company did not have any material recognizable subsequent events.

 Acquisition
of GW Reader Holding Limited

 The
Company has entered into a Material Definitive Agreement on May 26, 2025, pursuant to a Share Purchase Agreement with Guang Wen Global
Group Limited (the "Seller"), a company incorporated in the British Virgin Islands. Under the terms of the Agreement, the
Company agreed to purchase 100% of the issued and outstanding shares of GW Reader Holding Limited, a company incorporated in the Cayman
Islands, and a wholly-owned subsidiary of the Seller. As part of the Agreement Keemo will also acquire all of GW Reader Holding Limited's
assets which include two wholly owned subsidiaries. Those assets are owned as follows: GW Reader Holding Limited owns 100% of the shares
of Willing Read Culture Technology Co., Limited, incorporated in Hong Kong, which in turn holds 100% ownership of GW Reader Sdn. Bhd.,
a limited liability company incorporated in Malaysia. The acquisition was completed on September 2, 2025.

 F- 14