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 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 WASHINGTON,
DC 20549

 FORM

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

 For
The Fiscal Year Ended June 30, 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 000-53208

 Sino
Green Land Corp.

 (Exact
name of registrant as specified in its charter)

 Nevada

 000-53208

 54-0484915

 (State
 or other jurisdiction

 (Commission

 (IRS
 Employer

 of
 incorporation)

 File
 Number)

 Identification
 No.)

 No.
3 & 5, Jalan Hi Tech 7/7,

 Kawasan
Perindustrian Hi Tech 7,

 43500 Semenyih, Selangor, Malaysia

 (Address
of principal executive offices (zip code))

 +603 8727 8732

 (Registrant's
telephone number, including area code)

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

 Securities
registered pursuant to Section 12(g) of the Act: Common stock, par value $0.001 per share

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 and posted pursuant
to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit and post such files).

 YES
 NO

by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained
herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated
by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

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

 Large
 Accelerated Filer

 Smaller
 reporting company

 Accelerated
 Filer

 Emerging
 growth company

 Non-accelerated
 Filer

 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 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).

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

 Yes
No

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

 Title
 of each class

 Trading
 Symbol(s)

 Name
 of each exchange on which registered

 Common
 Stock, $0.001 par value

 SGLA

 The
 OTC Markets - Pink Sheets

 The
aggregate market value of the Company's Common Stock held by non-affiliates computed by reference to the closing bid price of the
Company's Common Stock, as of the last business day of the registrant's most recently completed second fiscal quarter:

 No t
Applicable

 APPLICABLE
ONLY TO ISSUERS 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 Sections 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.

 Not
Applicable

 APPLICABLE
ONLY TO CORPORATE REGISTRANTS

the number of shares outstanding of each of the issuer's classes of Common Stock, as of the latest practicable date.

 Class

 Outstanding
 at October 14, 2025

 Common
 Stock, $ 0.001 par value

 SINO

 TRANSITION
FORM 10-K

 For
the Fiscal Year Ended June 30, 2025

 Page
 #

 Item
 1.

 Business

 Item
 1A.

 Risk Factors

 Item
 1B.

 Unresolved Staff Comments

 Item
 1C.

 Cybersecurity

 Item
 2.

 Properties

 Item
 3.

 Legal Proceedings

 Item
 4.

 Mine Safety Disclosure

 Item
 5.

 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 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
 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, Financial Statement Schedules

 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 guarantees 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," or "our," "Sino" are references to Sino Green
 Land Corporation, a Nevada corporation.

 The
 "SGL" is references to Sunshine Green Land Corporation, the wholly-owned subsidiary of "Sino".

 The
 "Tina Li" is references to Tian Li Eco Holding Sdn. Bhd., the wholly-owned subsidiary of "SGL", a Malaysian
 subsidiary.

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

 "Preferred
 Stock" refers to the preferred 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

 We
have engaged in manufacturing and sales of recovered and recycled products in Malaysia since 2019. We have two factories about 8,759.83
square meters to produce our products and serve our clients.

 Corporate
History

 Sino
Green Land Corporation was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood
Corporation, as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, the Company
changed its name from "Henry County Plywood Corporation" to "Sino Green Land Corporation". During 2009 to 2011,
the Company was principally engaged in the wholesale distribution of premium fruits in China. In 2011, the Company was delinquent in
statutory filings, and the last annual report, Form 10-K for the year ended June 30, 2010, was filed to the SEC on March 31, 2011, and
the last Form 10-Q for the period ended September 30, 2011, was filed to the SEC on November 14, 2011.

 On
December 30, 2019, the Eighth District Court of Clark County, Nevada granted the Application for Appointment of Custodian, to Custodian
Ventures LLC. Mr. David Lazar ("Mr. Lazar"), on behalf of the Custodian Ventures LLC, was awarded with custodianship and
appointed as sole officer and director due to the Company's ineffective board of directors, revocation of corporate charter, and
abandonment of business. On January 7, 2020, Mr. Lazar announced the Court Order and the Change in Principal Officer through Form 8-K
filing. The filing also mentioned the change of Company's name from "Sino Green Land Corporation" to "Go Silver
Toprich, Inc.". On June 10, 2020, a settlement agreement was entered between the Company, Custodian Ventures, LLC, and Mr. Lazar.
Pursuant to the agreement, Custodian Ventures LLC shall dismiss its custodianship, and the Company shall resume its business operations,
and each party shall provide each other mutual release. In consideration of the release, the Company was required to pay Custodian Ventures
LLC $15,000 towards its costs and expenses as the settlement to dismiss its custodianship with the Court. On July 2, 2020, the custodianship
was discharged by the Court and Mr. Lazar resigned as sole officer and director of the Company. The former officer, Mr. Luo Xiong ("Mr.
Luo") was re-appointed as Chief Executive Officer and director of the Company.

 Since
July 2, 2020, along with the resumption of the Company's business operations, Ms. Wo Kuk Ching ("Ms. Wo"), spouse of
Mr. Luo has served as President and director of the Company, Ms. Wong Ching Wing ("Elise"), daughter of Ms. Wo has served
as Chief Financial Officer, Treasurer and director of the Company, and Ms. Wong Erin ("Erin"), another daughter of Ms. Wo
has served as Secretary of the Company, respectively. On August 31, 2020, the Company changed its name from "Go Silver Toprich,
Inc." back to "Sino Green Land Corporation".

 On
December 2, 2021, Mr. Luo submitted his resignation as Chief Executive Officer and director of the Company to the board of directors
effective June 30, 2021.

 Effective
from June 30, 2021, Ms. Wo serves as Chief Executive Officer, and currently holds the positions of Chief Executive Officer, President,
and director of the Company, respectively.

 On
June 30, 2023, Sunshine Green Land Corp. ("SGL") acquired 100% interest in Tian Li Eco Holdings Sdn. Bhd ("Tian Li").

 On
October 1, 2023, SGLA merged SGL and all of the outstanding shares of SGL's common stock were exchanged for 160,349,203 shares
of common stock of SGLA and 1,781,658 shares of preferred stock of SGLA. As SGLA and SGL were under common control at the time of the
share exchange, the transaction is accounted for as a combination of entities under common control in a manner similar to the pooling-of-interests
method of accounting.

 Our
Mission

 Our
mission is rooted in advocating for waste recycling, aiming for a sustainable environmental future. With its strategic initiatives, the
Company's objective is to become a prominent environmental recycling entity in Asia over the coming five years.

 Our
Model

 We
collects and sourcing the raw material such as the PET Bottle Bundle from Cambodia, Southeast Asia and New Zealand. After the raw material
is delivered to the factory, we will process the sorting, cutting, crushing, washing, cleaning, drying, separating, recycling processing
and further processing, until the materials are finally recycled into plastic end products such flakes, or Strapping belt, is produced.
Thereafter, we sells it to local or oversea trading companies.

 We
recognizes the increasing importance of PET recycling in the global landscape. As the sector expands, there is noticeable demand from
both brand manufacturers and end-users. Additionally, global governments are showing a heightened focus on environmental policies, providing
further support to the PET recycling industry.

 The
PET recycling industry presents several challenges, often acting as barriers to entry for many entities. We have developed strategies
to address these challenges. For instance, procuring raw materials demands a broad and reliable supply chain network, and the Company
has invested in building such networks over the years. Adhering to international standards for recycled PET is crucial, and we through
our technological assets and industry knowledge, aims to produce products that fit within these specifications. Addressing potential
environmental concerns associated with the recycling process, the Company operates with the necessary legal and safety permits. These
are licenses and report from the environmental impact assessment (EIA) and the environment management plan (EMP), and the permits from
the Malaysia Investment Development Authority (MIDA).

 Our
foundation in the PET recycling domain is further highlighted by its infrastructural assets in Malaysia. The Company houses several pieces
of advanced machinery and equipment together with its capabilities and technologies to produce good quality recycled PET materials for
its customers. Furthermore, our foundational strength is the experienced and capable management and processing teams. The Company's
founders and core team possess a blend of experience and technical knowledge, positioning us as a notable player in the PET recycling
sector.

 Our
Products

 Product
Offerings:

 -

 PET
 Bottle Flakes:

 Processed
 through a sequence of sorting, crushing, washing, separation, and drying, PET Flakes serve as an alternate raw material to traditional
 polyester. These flakes find applications in products ranging from staple fibers to strapping belts.

 Specifications:

 Intrinsic
 Viscosity (IV): >0.7

 Moisture:
 <1%

 PVC
 Content: <0.01%

 Foreign
 Material: <0.02%

 -

 PET
 Strapping Belt:

 We
 employ superior raw materials and additives to produce these belts, offering them in varied colors and surface finishes (either smooth
 or embossed).

 Recognized
 for its high tensile strength (comparable to steel straps, reaching up to 80%), these belts are durable across varying climatic conditions,
 exhibit heat resistance, and have enhanced longevity.

 Product
 Specifications:

 Model
 T1608-G:

 Dimensions:
 1100m16mm0.8mm

 Weight:
 20KG

 Tensile
 Strength: 496 Kgf

 Model
 T1910-G:

 Dimensions:
 800m19mm1.0mm

 Weight:
 20KG

 Tensile
 Strength: 798 Kgf

 -

 HDPE
 Pellets:

 Sourced
 from caps and rings of PET bottles, these HDPE pellets are suited for casting molding applications. Defined by its density (>0.941
 g/cm3), HDPE stands as a robust variant within the polyethylene category. Renowned for its impact resistance, lightweight properties,
 low moisture absorption, and high tensile strength, HDPE also exhibits non-toxic and non-staining characteristics.

 Our
PET bottle flakes cater to diverse geographical markets, including the Asia-Pacific, Europe, and the Americas, with exports to nations
like Germany, the U.S., Ukraine, Vietnam, Thailand, Malaysia, Indonesia, and Turkey, among others. The global PET fiber production capacity
stands at approximately 60.53 million tons in 2021 (Statista Research Department, March 24, 2023), representing potential clients for
the Company. Our PET plastic-steel straps have reached markets in countries such as China, Australia, Vietnam, Malaysia, Indonesia, and
Thailand, with ongoing expansion initiatives. Additionally, Our HDPE recycled pellets find customers in China and Malaysia, suggesting
a notable demand in the market.

 The
Company's goals

 Our
strategic positioning in Semenyih, Malaysia, serves as a logistical advantage, facilitating efficient connections with both local and
international customers via major transportation hubs. This not only ensures reduced delivery times but also minimizes transportation
costs. On a daily basis, we procure recyclable plastics from local sources, aiming to reduce the amount of non-biodegradable plastics
that might otherwise reach landfills. With a steadfast commitment to the environment, the Company continually seeks enhancements in its
recycling process and pledges to increase its investments in this domain.

 Competitive
Strengths

 Our
Directors believe that our competitive strengths are as follows:

 Our
 depth of understanding in the plastic recycling sector has made the Company attuned to its challenges and intricacies. As such, we
 strictly adhere to the regulations and guidelines set forth by the Malaysian government. Furthermore, the company has integrated
 practices from recycling standards observed in developed nations, aligning its operations with international benchmarks.

 Our
 core expertise is in processing waste PET beverage and packaging bottles. Through advanced methodologies, we transform waste bottles
 into PET bottle flakes, which are tailored for PET fiber production. The facility houses over 40 pieces of advanced equipment, emphasizing
 consistent quality and innovation. This commitment to technology and research positions us as a notable entity within the environmental
 protection sector.

 Currently,
 we have a production capability of 50,000 tons of PET waste plastic bottles annually. As the Company plans for the future, there
 is an envisioned expansion in its operational scope. We have also introduced a production line for PET plastic-steel strapping belts,
 resulting in an annual yield of 3,000 tons. Additionally, we produce HDPE recycled pellets from waste plastic bottle components,
 with an annual output ranging between 3,500 to 4,000 tons. Due to the quality of the PET bottle flakes and pellets produced, they
 find applications in various PET-based productions. Our recycled raw materials, being closely comparable to virgin plastics and cost-effectiveness,
 present a viable option for its customers, both domestic and international, in the market.

 Market
Overview

 Addressing
the Global Plastic Waste Crisis

 The
global plastic waste crisis has taken center stage in environmental discussions over recent decades. Since the 1950s, there has been
a staggering surge in plastic production. What began as an annual output of 2 million tons has skyrocketed to an overwhelming 348 million
tons by 2017. Correspondingly, the global plastic industry's worth has soared to an estimated $522.6 billion. If current trajectories
persist, the industry might potentially double in value by 2040 (Historic day in the campaign to beat plastic pollution: Nations commit
to develop a legally binding agreement, Press release, United Nations Environment Programme (UNEP), Mar 2022).

 However,
this surge in plastic production and its subsequent pollution presents monumental challenges that ripple across ecosystems. Climate change,
biodiversity reduction, and the broad spectrum of environmental pollution are all exacerbated by this pervasive plastic proliferation.
The consequences, if left unaddressed, could lead to irreversible environmental damages.

 Beyond
the environmental toll, there are significant health concerns related to plastic pollution. These implications span from potential disruptions
in human fertility and hormonal imbalances to metabolic irregularities and concerning neurological effects. Notably, the open burning
of plastics has also become a significant contributor to atmospheric pollution.

 As
global efforts intensify to limit global warming to within 1.5 C, a projection that stands out is the anticipated contribution of
plastics to this crisis. By 2050, emissions stemming from plastic-related processes might constitute up to 15% of the globally permissible
emissions.

 Marine
life bears the brunt of this crisis, with over 800 marine and coastal species under threat due to plastic pollution. From ingestion to
entanglement, the dangers are extensive. Alarmingly, marine ecosystems are burdened with around 11 million tons of plastic debris annually.
Unless current practices are recalibrated, this figure might see a twofold increase by 2040 (UNEP, Mar 2022).

 Recycled-PET
as a Solution to the Global Plastic Waste Crisis

 The
emergence of recycled-PET (R-PET) as a solution presents hope in addressing the intensifying global plastic waste crisis. By embracing
the reclamation and repurposing of PET plastics, there is a potential to markedly reduce the volume of waste directed to landfills and
oceans. This approach simultaneously curtails the reliance on the production of virgin plastics, resulting in significant cuts in carbon
emissions and the conservation of crucial resources.

 R-PET
champions the principles of a circular economy, a sustainable model where resources undergo continuous recycling and repurposing to extend
their lifecycle, thus reducing environmental harm. Such a holistic approach starkly deviates from the age-old linear economic model characterized
by a "produce, use, discard" sequence.

 Incorporating
R-PET into industrial processes can substantially attenuate the environmental footprints of sectors heavily dependent on plastics. For
instance, producing R-PET consumes roughly 75% less energy compared to its virgin counterpart and can curtail greenhouse gas emissions
by a commendable 70%.

 Additionally,
leveraging R-PET in product manufacturing can bolster the image of companies, positioning them as champions of environmental consciousness.
This strategic alignment does not merely offer a solution to the plastic waste conundrum but also augments brand standing in the market.
Given the discernible shift towards sustainable products among consumers, companies employing R-PET can potentially foster increased
brand loyalty from this growing eco-conscious demographic.

 The
Recycled-PET Global Market Overview

 The
global recycled-PET (R-PET) market is showcasing notable momentum. As of 2023, this burgeoning sector is estimated to be worth around
US$11 billion, and if current trends persist, it's poised to burgeon to a significant US$15 billion by 2028. This forecast points
to a robust compound annual growth rate (CAGR) of 6.5% over the anticipated five-year span. (Recycled PET Market, Global Forecast to
2028, Markets and Markets, June 2023)

 Several
pivotal factors are propelling this market surge. Foremost, there's an unmistakable transformation in consumer behavior patterns.
As individuals worldwide become more attuned to the far-reaching environmental consequences of plastic waste, their purchasing habits
evolve. It is now evident that consumers are gravitating away from excessively packaged products, opting instead for items that underscore
eco-friendliness as a key characteristic.

 Furthermore,
the role of governmental bodies cannot be understated. Many international administrations are ardently endorsing recycling and the principles
of a circular economy. Through a plethora of policies, they are setting the stage to encourage and, in certain instances, mandate sustainable
business conduct and elevated recycling standards. In certain jurisdictions, the integration of recycled materials has become a cornerstone
of packaging regulations. These legal frameworks are supplemented with precise targets for recycled content, nudging manufacturers to
embed environmental stewardship within their product development and design ethos.

 From
an economic perspective, the R-PET realm is presenting an intriguing landscape. In certain jurisdictions, particularly the EU, the advent
of mandatory recycling directives means that the demand for food-grade R-PET is consistently outpacing the available supply. Consequently,
its price per ton has reached a premium of around 1,500 Euros in September 2022 (Plastics and Sustainability Trends in September 2022,
czapp.com, Oct 2022), which is a significant increment from a base valuation pegged at 400 Euros.

 Opportunities
for Recycled-PET in the Asia-Pacific Region

 The
Asia-Pacific region, a dominant global nexus for production, is abuzz with activity. With a multitude of multinational entities spread
across diverse sectors such as food & beverage, personal care, and household products, it's an area that presents a myriad
of opportunities. This operational vibrancy inherently fosters a growing demand for recycled PET, setting an optimistic trajectory for
our firm. One can gauge the strength and potential of this sector by examining key metrics. For instance, pivotal export territories,
especially the European R-PET market, are projected to escalate to an impressive US$3.9 billion by 2028. Growing at a Compound Annual
Growth Rate (CAGR) of 6.1%, these figures shed light on the surging demand and potential of the R-PET domain (Recycled PET Market, Global
Forecast to 2028, Markets and Markets, Jun 2023).

 Moreover,
the regulatory landscape in this region is evolving in favor of sustainability. Several countries have made strides in introducing frameworks
that promote the incorporation of recycled materials, with a specific emphasis on packaging. These legislative advancements not only
fortify the market landscape but also significantly amplify the demand for the R-PET industry. When we couple these dynamics with the
region's swift economic evolution, rapid urbanization, and an expanding middle-class demographic, the resulting synergy augments
consumption patterns. This is particularly evident in sectors like food & beverage, which unfolds a plethora of market vistas for
our initiative.

 Our
Organization

 Employees

 As
at the date of this report, we had a total of 47 employees, out of which 39 were foreign workers from Indonesia, Myanmar and Bengal.
We are subject to certain approvals for employment of foreign workers and have obtained letters of approval by the Ministry of Home Affairs
of Malaysia.

 Reports
to Security Holders

 You
may read and copy any materials the Company files with the Commission in the Commission's Public Reference Section, Room 1580,
100 F Street N.E., Washington, D.C. 20549. You may obtain information on the operation of the Public Reference Section by calling the
SEC at 1-800-SEC-0330. Additionally, the SEC maintains an Internet site that contains reports, proxy and information statements, and
other information regarding issuers that file electronically with the SEC, which can be found at

 ITEM
1A. RISK FACTORS

 Risks
Related to our Business

 There
is substantial doubt about Sino Green Land's ability to continue as a going concern.

 For
the year ended June 30, 2025, Sino Green Land incurred a net loss of $1,808,994 and used cash in operating activities of $845,971
result in an accumulated deficit of $4,700,553. The Company's current liabilities exceeded current assets $4,442,949, and the
stockholder deficit of $2,394,659. These factors raise substantial doubt about the Sino Green Land's ability to continue as a
going concern within one year after the date the consolidated financial statements are issued. In addition, Sino Green Land's
independent registered public accounting firm, in their report on Sino Green Land's June 30, 2025, audited financial
statements, raised substantial doubt about the Sino Green Land's ability to continue as a going concern. 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
have identified material weaknesses in our disclosure controls and procedures and internal control over financial reporting.

 We
identified material weaknesses in our internal controls over financial reporting. A material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement
of our financial statements will not be prevented or detected on a timely basis.

 The
material weaknesses identified include (i) the Company did not maintain a functioning independent audit committee and did not maintain
an independent board; (ii) the Company had inadequate segregation of duties; and (iii) the Company had an insufficient number of personnel
with an appropriate level of U.S. GAAP knowledge and experience and ongoing training in the application of U.S. GAAP and SEC disclosure
requirements commensurate with the Company's financial reporting requirements.

 To resolve these material weaknesses, the Company
will appoint independent directors to form a functional, independent audit committee, and redesign key financial processes to enforce
segregation of duties and implement compensating controls managed by senior staff. Secondly, the Company will redesign and formalize key
financial processes to implement adequate segregation of duties. This will involve redistributing responsibilities among existing personnel
and leveraging information technology controls to mitigate risks where full segregation is not feasible. The Company will also hire additional
qualified accounting personnel with significant U.S. GAAP and SEC reporting experience. Furthermore, a program of ongoing, specialized
training will be implemented for the entire finance team to ensure their knowledge remains current with the Company's financial reporting
requirements.

 If
not remediated, our failure to establish and maintain effective disclosure controls and procedures and internal control over financial
reporting could result in material misstatements in our financial statements and a failure to meet our reporting and financial obligations,
each of which could have a material adverse effect on our financial condition and the trading price of our common stock.

 Any
major disruption at our waste treatment plants, such as a breakdown of machinery, power or utilities shortage, could adversely affect
our business, financial conditions, results of operations.

 Our
business is dependent on the uninterrupted operation of our waste treatment plants. If the use or efficiency of our waste treatment plants
is hampered or disrupted due to power or water shortages or breakdowns, or if our machinery and equipment is damaged due to accident,
fire or other natural disasters, our ability to process plastic recycle products and deliver our products in a timely manner, and thus
our ability to generate revenue, may be materially affected. Furthermore, our waste treatment processes require a stable source of electricity,
and there is no guarantee that the local electricity supply would be sufficiently reliable or stable for consumption at all times. If
we are unable to manage or reduce periods of interruption of power supply, our waste treatment capacities at our waste treatment plants
may be limited, delayed or halted, which could have an adverse effect on our business, operations, financial performance, financial condition,
results of operations. Furthermore, in the case of a breakdown or failure in our machinery or equipment, suitable replacements of relevant
machinery may not be readily available in the market in a timely manner or at all. Any disruptions affecting our waste treatment plants
may lead to delays in fulfilling contract obligations, and our business, operations, financial performance, financial condition, and
results of operations may be materially and adversely affected.

 Our
success is dependent on the continuous efforts of our key management and operation personnel, and we may not be able to find suitable
replacement in case of loss of service of any of them.

 The
Company's success also will depend in large part on the continued service of its key operational and management personnel, including
executive staff, research and development, engineering, marketing and sales staff. Most specifically, including Ms. Wo Kuk Ching, our
Chairman, CEO and Executive Director, Mr. Luo Xiong, our Vice president who oversees new partnerships, as well as implementation of our
methodology, partnership retention, overall management and future growth. We rely on the expertise and experience of our key management
personnel in developing business strategies, managing business operations and maintaining relationships with our customers. While there
had been no key management and operation personnel who left us during these years, there is no assurance that there will be no such incidents
in the future. If we lose the services of any of our key management personnel, we may not be able to find a suitable replacement with
comparable knowledge and experience in a timely manner, and our business, operations, financial performance, financial condition, results
of operations may be materially and adversely affected.

 We
rely on foreign workers for our operations

 Our
Company presently operates in a labor intensive industry and we depend on foreign labor for our predominantly manual operations such
as manual sorting of collected waste.

 As
at the date of this report, we had a total of 47 employees, out of which 39 were foreign workers. We are subject to certain approvals
for employment of foreign workers and have obtained letters of approval by the Ministry of Home Affairs of Malaysia. As advised by our
legal advisers as to Malaysia law, there is no fixed quota on the number of foreign workers we can employ or any pre-determined foreign
workers to local workers ratio as mandated by the Ministry of Home Affairs of Malaysia as the approval for intake of foreign workers
is based on the actual requirement of the employer. Such an approval is applied by the employer on an as-needed basis. As such, we can
increase the quota of foreign workers as long as an application for intake of foreign workers is first submitted to, and approval for
such application is obtained from, the Ministry of Home Affairs of Malaysia.

 We
have been in compliance with the relevant laws and regulations governing the employment of foreign workers in all material respects during
these years. While our Directors confirmed that we had fully complied with the relevant laws and regulations relating to foreign workers
in all material respects during these years, there is no assurance that the Malaysian government will not impose additional conditions
or restrictions on the intake of foreign workers allowed or change the foreign worker policy or the laws and regulations relating to
foreign workers, and we may not be able to replace our foreign workers with local workers, or we may have to incur additional cost for
recruiting local workers. This may in turn materially and adversely affect our business, operations, financial performance, financial
condition, results of operations. Further, any increase in competition for foreign workers, especially skilled workers, will also increase
the general labour wages paid by us to our foreign workers, which will have an adverse impact on our costs of operations and may in turn
materially and adversely affect our results of operations.

 We
generally do not enter into long-term agreements with our customers. If we fail to retain our existing customers or attract new customers,
our business, financial conditions and results of operations may be materially and adversely affected.

 We
do not enter into long-term agreements with most of our customers, and our customers have no obligation to engage us again for future
to purchase recycled products from us as it is the industry practice to not enter into such long-term agreements with our customers.
There is no assurance that our current or future agreements, with our major customers can be negotiated on terms and prices equivalent
to or more favourable than current terms and prices. If we fail to retain our existing customers or attract new customers, our revenue
and profitability, which is dependent on the number and scale of recycle products that we are able to sell, may be materially and adversely
affected.

 Cross
Border Sales Transactions

 Cross-border
sales transactions carry a risk of changes in import tax and/or duties related to the import and export of our product, which can result
in pricing changes, which will affect revenues and earnings. Cross border sales transactions carry other risks including, but not limited
to, changing regulations, wait times, customs inspection and lost or damaged product.

 We
will need to raise funding, which may not be available on acceptable terms, or at all. Failure to obtain this necessary capital when
needed may force us to delay, limit or terminate our product development efforts or other operations.

 We
will need to seek funds soon, through public or private equity or debt financing, government or other third-party funding, marketing
and distribution arrangements and other collaborations, strategic alliances or a combination of these approaches. Raising funds in the
current economic environment may present additional challenges. It is not certain that we have accounted for all costs and expenses of
future development and regulatory compliance. Even if we believe we have sufficient funds for our current or future operating plans,
we may seek additional capital if market conditions are favourable or if we have specific strategic considerations.

 Our
future growth may be limited.

 The
Company's ability to achieve its expansion objectives and to manage its growth effectively depends upon a variety of factors, including
the Company's ability to further develop use of methodology, to attract and retain skilled employees, to successfully position
and market the Company, to protect its existing intellectual property, to capitalize on the potential opportunities it is pursuing with
third parties, and sufficient funding. To accommodate growth and compete effectively, the Company will need working capital to maintain
adequate operating levels, develop additional procedures and controls and increase, train, motivate and manage its work force. There
is no assurance that the Company's personnel, systems, procedures and controls will be adequate to support its potential future
operations.

 We
are dependent on third parties for the supply of raw materials.

 Our
continuing success depends on the availability, cost and quality of the raw materials for the Plastic recycle products. The cost of raw
materials amounted to approximately MYR7 million, and MYR8.1 million respectively, representing approximately 65% and 77% of our cost
of sales for FY2025 and FY2024 respectively. Cost of raw materials refers to cost incurred by our Company to purchase recoverable items
from our suppliers, which is the key components of cost of sales attributable to the recycled products segment. The decrease in cost
of raw materials from MYR7 million in FY2025 to MYR8.1 million in FY2024 was mainly due to the sales decrease.

 We
generally do not enter into any agreements with our suppliers other than on a purchase order basis. The prices and supply of raw materials
depend on factors beyond our control, including economic conditions, competition, availability of quality suppliers, production levels
and transportation costs in Malaysia and Overseas. There is no assurance that there will not be such incidents in the future. If we are
unable to procure the required raw materials from our suppliers in a timely manner (for example, as a result of the suspension of operations
or liquidation or bankruptcy of the supplier), or if the cost of raw materials exceeds our budgeted cost, or if any of our key suppliers
is unable to continue providing the raw materials we need or fail to supply the necessary raw materials at prices and on terms and conditions
we consider acceptable, and we are unable to find suitable replacement of the suppliers nor pass on the additional costs to our customers,
there may be a material and adverse effect on our business, operations, financial performance, financial condition, results of operations.

 We
may not be successful in our potential business combinations.

 The
Company may, in the future, pursue acquisitions of other complementary businesses and technology licensing arrangements. The Company
may also pursue strategic alliances and joint ventures that leverage its core products and industry experience to expand its product
offerings and geographic presence. The Company has limited experience with respect to acquiring other companies and limited experience
with respect to forming collaborations, strategic alliances and joint ventures.

 If
the Company were to make any acquisitions, it may not be able to integrate these acquisitions successfully into its existing business
and could assume unknown or contingent liabilities. Any future acquisitions the Company makes, could also result in large and immediate
write-offs or the incurrence of debt and contingent liabilities, any of which could harm the Company's operating results. Integrating
an acquired company also may require management resources that otherwise would be available for ongoing development of the Company's
existing business.

 We
are required to comply with applicable laws and regulations.

 Arising
from the operations of our Company, we are required to comply with laws and regulations applicable to, among others, workplace safety,
employment of foreign workers, environment and road traffic. In the event that we fail to comply with any of the applicable laws and
regulations, we may be subject to penalties imposed by the authorities which include, but are not limited to, being fined and/or issued
with remedial or stop-work orders which may materially and adversely affect our business, operations, financial performance, financial
condition, results of operations.

 We
are imposed to environmental liability.

 Our
business operations are subject to environmental laws and regulations, in particular on the emission, discharge or deposit of waste into
the environment pursuant to the laws of Malaysia. Though we had no material non-compliance with applicable environmental laws and regulations,
as these laws and regulations may continue to evolve, there is no assurance that we will continue to be in compliance with all the applicable
laws and regulations, and we may incur additional costs in complying with such laws and regulations. Any violation of the relevant environmental
laws and regulations may lead to substantial fines, clean-up costs and environmental liabilities or even suspension of operations that
could materially and adversely affect our business, operations, financial performance, financial condition, results of operations.

 We
intend to expand our capacity by capital investment in new machinery and system, which may result in an increase in depreciation expenses,
plant and machinery operating costs, repair and maintenance costs and cash flow used in investing activities.

 In
order to secure more customers in Malaysia and overseas and expand the scale of our operations and customer base, our Directors intend
to apply an aggregate of approximately MYR10 million (equivalent to approximately US$2.3 million) in capital investment in facilities,
plants, machineries and/or equipment to enhance production efficiency and capacities.

 As
a result, our cash flow used in investing activities is expected to increase, and assuming all other things remain unchanged and such
investment have been fully deployed, our depreciation expenses, plant and machinery operating costs and repair and maintenance costs
will increase and this may in turn have a material adverse effect on our business, operations, financial performance, financial condition,
results of operations.

 We
may need further financing for our existing business and future growth.

 We
may require additional funding for our existing business and growth plans. We have estimated our funding requirements in order to implement
our growth plans.

 In
the event that the costs of implementing our growth plans exceed our funding estimates significantly or that we come across opportunities
to grow through expansion plans which cannot be predicted at this juncture, and our funds generated from our operations prove insufficient
for such purposes, we may need to raise additional funds to meet these funding requirements. We will consider obtaining such funding
from new issuance of equity, debt instruments and/or external bank borrowings, as appropriate. In addition, we may need to obtain additional
equity or debt financing for other business opportunities that our Group deems favourable to our future growth and prospects. Funding
through the new issuance of equity may lead to a dilution in the interests of the Shareholders. An increase in debt financing may be
accompanied by conditions that restrict our ability to pay dividends or require us to seek lenders' consent for payment of dividends,
or restrict our freedom to operate our business by requiring lenders' consent for certain corporate actions. In addition, there
is no assurance that we will be able to obtain additional financing on terms that are favourable and acceptable. If we are not able to
secure adequate financing, our business and growth may be negatively affected.

 Risks
Related to Our Operation in Malaysia

 The
development of the industry we operate in is highly dependent on the Malaysian government's environmental protection policies,
which may change from time to time.

 As
a business operating in Malaysia, we are subject to the laws and regulations of Malaysia, which can be complex and evolve rapidly. The
Malaysian government has the power to exercise significant oversight and discretion over the conduct of our business, and the environmental
regulations to which we are subject may change rapidly and with little notice to us or our shareholders. As a result, the application,
interpretation, and enforcement of new and existing laws and regulations in Malaysia are often uncertain. In addition, these laws and
regulations may be interpreted and applied inconsistently by different agencies or authorities, and inconsistently with our current policies
and practices. New laws, regulations, and other government directives in Malaysia may also be costly to comply with, and such compliance
or any associated inquiries or investigations or any other government actions may:

 Delay
 or impede our development,

 Result
 in negative publicity or increase our operating costs,

 Require
 significant management time and attention, and

 Subject
 us to remedies, administrative penalties and even criminal liabilities that may harm our business, including fines assessed for our
 current or historical operations, or demands or orders that we modify or even cease our business practices.

 The
promulgation of new laws or regulations, or the new interpretation of existing laws and regulations, in each case that restrict or otherwise
unfavorably impact the ability or manner in which we conduct our business and could require us to change certain aspects of our business
to ensure compliance, which could decrease demand for our services, reduce revenues, increase costs, require us to obtain more licenses,
permits, approvals or certificates, or subject us to additional liabilities. To the extent any new or more stringent measures are required
to be implemented, our business, financial condition and results of operations could be adversely affected as well as materially decrease
the value of our common stock.

 Changes
in Malaysian economic, political and social conditions, as well as government policies, may affect our businesses and the industry we
operate in.

 Our
major assets and business operations are located in Malaysia. Therefore, our business, operations, financial performance, financial condition
and results of operations are significantly exposed to the economic, political and social conditions in Malaysia as well as government
policies, which in turn may impact our customers in Malaysia who buy our recycle products from us. There is no assurance that the demand
for our products in Malaysia will not decrease in the future. For instance, an economic downturn in Malaysia may lead to a decrease in
the demand for our products in the market, thereby materially and adversely affecting our business, financial conditions and results
of operations.

 Further,
any changes in the policies implemented by the government of Malaysia which may result in currency and interest rate fluctuations, inflation,
capital restrictions, price and wage controls, expropriation and changes in taxes and duties detrimental to our business may materially
affect our operations, financial performance and future growth. Unfavourable changes in the social, economic and political conditions
of Malaysia or in the Malaysian government policies in the future may have a negative impact on our operations and business in Malaysia,
which will in turn adversely affect the overall financial performance of our Company. In addition, Malaysia foreign exchange control
may limit our ability to utilise our cash effectively and affect our ability to receive dividends and other payments from our Malaysian
subsidiaries.

 We
are subject to currency conversion and exchange rate risk.

 Since
a substantial amount of our income and profit is denominated in MYR, any fluctuations in the value of MYR may adversely affect the amount
of dividends, if any, payable to the Shares in S$ to our Shareholders. There is no assurance that the Malaysian government will not impose
more restrictive or additional foreign exchange controls. Any imposition, variation or removal of exchange controls may lead to less
independence in the Malaysian government's conduct of its domestic monetary policy and increased exposure of the Malaysia economy
to the potential risks and vulnerability of external developments in the international markets.

 Furthermore,
fluctuations in the value of MYR against other currencies will create foreign currency translation gains or losses and may have an adverse
effect on our business, operations, financial performance, financial condition and results of operations. Any imposition, variation or
removal of foreign exchange controls may adversely affect the value, translated or converted into S$, of our net assets, earnings or
any declared dividends. Consequently, this may adversely affect our ability to pay dividends or satisfy other foreign exchange requirements.

 We
are subject to the foreign exchange legislation and regulations in Malaysia.

 Local
and foreign investors are subject to Foreign Exchange Administration Rules in Malaysia. The legislations in Malaysia governing exchange
control are the Financial Services Act 2013 ("FSA") and Islamic Financial Services Act 2013 ("IFSA"). In exercise
of the power conferred by the FSA and IFSA, Bank Negara Malaysia, which is the central bank of Malaysia ("Bank Negara"),
has issued Foreign Exchange Administration Notices ("FEA Notices") which embody its general permissions and directions. The
FEA Notices read together with Schedule 14 of the FSA and IFSA set out the circumstances in which the specific approval of the Bank Negara
must be obtained by residents and non-residents to remit funds to and from Malaysia. The FEA Notices are reviewed regularly by Bank Negara
in line with the changing environment. As at the Latest Practicable Date, foreign investors are free to repatriate capital, divestment
proceeds, profits, dividends, rental, fees and interests arising from investments in Malaysia provided that the repatriation is made
in foreign currency. Any future restriction by the FEA Notices on repatriation of funds may limit our ability on dividends distribution
to the Shareholders from business operations in Malaysia.

 However,
there is no assurance that the relevant rules and regulations on foreign exchange control in Malaysia will not change. In the event that
there is any adverse change in the foreign exchange rules and regulations relating to the borrowing or repatriation of foreign currency,
our business and results of operation may be materially and adversely affected.

 Risks
Related to the Market for our Stock

 The
OTC and share value.

 Our
Common Stock trades over the counter, which may deprive stockholders of the full value of their shares. Our stock is quoted via the Over-The-Counter
("OTC") Pink Sheets under the ticker symbol "SGLA". Therefore, our Common Stock is expected to have fewer market
makers, lower trading volumes, and larger spreads between bid and asked prices than securities listed on an exchange such as the New
York Stock Exchange or the NASDAQ Stock Market. These factors may result in higher price volatility and less market liquidity for our
Common Stock.

 Low
market price

 A
low market price would severely limit the potential market for our Common Stock. Our Common Stock is expected to trade at a price substantially
below $5.00 per share, subjecting trading in the stock to certain Commission rules requiring additional disclosures by broker-dealers.
These rules generally apply to any non-NASDAQ equity security that has a market price share of less than $5.00 per share, subject to
certain exceptions (a "penny stock"). Such rules require the delivery, prior to any penny stock transaction, of a disclosure
schedule explaining the penny stock market and the risks associated therewith and impose various sales practice requirements on broker-dealers
who sell penny stocks to persons other than established customers and institutional or wealthy investors. For these types of transactions,
the broker-dealer must make a special suitability determination for the purchaser and have received the purchaser's written consent
to the transaction prior to the sale. The broker-dealer also must disclose the commissions payable to the broker-dealer, current bid
and offer quotations for the penny stock 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. Such information must be provided to the customer orally or in writing
before or with the written confirmation of trade sent to the customer. 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. The additional burdens imposed upon broker-dealers
by such requirements could discourage broker-dealers from effecting transactions in our Common Stock.

 Lack
of market and state blue sky laws

 Investors
may have difficulty in reselling their shares due to the lack of market or state Blue Sky laws. The holders of our shares of Common Stock
and persons who desire to purchase them in any trading market that might develop in the future should be aware that there may be significant
state law restrictions upon the ability of investors to resell our shares. Accordingly, even if we are successful in having the shares
available for trading on the OTC, investors should consider any secondary market for our securities to be a limited one. We intend to
seek coverage and publication of information regarding our Company in an accepted publication which permits a "manual exemption."
This manual exemption permits a security to be distributed in a particular state without being registered if the company issuing the
security has a listing for that security in a securities manual recognized by the state. However, it is not enough for the security to
be listed in a recognized manual. The listing entry must contain (1) the names of issuers, officers, and directors, (2) an issuer's
balance sheet, and (3) a profit and loss statement for either the fiscal year preceding the balance sheet or for the most recent fiscal
year of operations. We may not be able to secure a listing containing all of this information. Furthermore, the manual exemption is a
non-issuer exemption restricted to secondary trading transactions, making it unavailable for issuers selling newly issued securities.
Most of the accepted manuals are those published in Standard and Poor's, Moody's Investor Service, Fitch's Investment
Service, and Best's Insurance Reports, and many states expressly recognize these manuals. A smaller number of states declare that
they "recognize securities manuals" but do not specify the recognized manuals. The following states do not have any provisions
and therefore do not expressly recognize the manual exemption: Alabama, Georgia, Illinois, Kentucky, Louisiana, Montana, South Dakota,
Tennessee, Vermont, and Wisconsin.

 Accordingly,
our shares of Common Stock should be considered totally illiquid, which inhibits investors' ability to resell their shares.

 Penny
Stock Regulations

 Our
shares of common stock are subject to the "penny stock" rules of the Securities Exchange Act of 1934 and various rules under
this Act. In general terms, "penny stock" is defined as any equity security that has a market price less than $5.00 per share,
subject to certain exceptions. The rules provide that any equity security is considered to be a penny stock unless that security is registered
and traded on a national securities exchange meeting specified criteria set by the SEC, issued by a registered investment company, and
excluded from the definition on the basis of price (at least $5.00 per share), or based on the issuer's net tangible assets or
revenues. In the last case, the issuer's net tangible assets must exceed $3,000,000 if in continuous operation for at least three
years or $5,000,000 if in operation for less than three years, or the issuer's average revenues for each of the past three years
must exceed $6,000,000.

 Rule
144 Risks

 Sales
of our Common Stock under Rule 144 could reduce the price of our stock. There are 10,000,000 issued and outstanding shares of our Common
Stock held by affiliates that Rule 144 of the Securities Act defines as restricted securities.

 These
shares will be subject to the resale restrictions of Rule 144, since we have ceased being deemed a "shell company". In general,
persons holding restricted securities, including affiliates, must hold their shares for a period of at least nine months, may not sell
more than 1.0% of the total issued and outstanding shares in any 90-day period, and must resell the shares in an unsolicited brokerage
transaction at the market price. The availability for sale of substantial amounts of Common Stock under Rule 144 could reduce prevailing
market prices for our securities.

 No
audit or compensation committee

 Because
we do not have an audit or compensation committee, stockholders will have to rely on our entire Board of Directors, none of which are
independent, to perform these functions. We do not have an audit or compensation committee comprised of independent directors. Indeed,
we do not have any audit or compensation committee. These functions are performed by our Board of Directors as a whole. No members of
our Board of Directors are independent directors. Thus, there is a potential conflict in that Board members who are also part of management
will participate in discussions concerning management compensation and audit issues that may affect management decisions.

 Security
laws exposure

 We
are subject to compliance with securities laws, which exposes us to potential liabilities, including potential rescission rights. We
may offer to sell our shares of our Common Stock to investors pursuant to certain exemptions from the registration requirements of the
Securities Act, as well as those of various state securities laws. The basis for relying on such exemptions is factual; that is, the
applicability of such exemptions depends upon our conduct and that of those persons contacting prospective investors and making the offering.
We may not seek any legal opinion to the effect that any such offering would be exempt from registration under any federal or state law.
Instead, we may elect to relay upon the operative facts as the basis for such exemption, including information provided by investor themselves.

 If
any such offering did not qualify for such exemption, an investor would have the right to rescind its purchase of the securities if it
so desired. It is possible that if an investor should seek rescission, such investor would succeed. A similar situation prevails under
state law in those states where the securities may be offered without registration in reliance on the partial pre-emption from the registration
or qualification provisions of such state statutes under the National Securities Markets Improvement Act of 1996. If investors were successful
in seeking rescission, we would face severe financial demands that could adversely affect our business and operations. Additionally,
if we did not in fact qualify for the exemptions upon which we have relied, we may become subject to significant fines and penalties
imposed by the Commission and state securities agencies.

 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

 Risk
Management and Strategy

 The
goal of our cybersecurity risk management strategy is to protect the privacy, integrity and availability of our systems, information
and data. Our subsidiaries are required to comply with rapidly evolving and complex PRC laws and regulations with respect to cybersecurity,
data security and personal information protection. In response to the recent changes in the regulatory requirements, we have designed
a data and information protection mechanism as part of our risk management process and efforts. The measures include the following main
components: (i) enhancing data security technical measures by the introduction of an extended verification (EV) SSL certificate at the
user information security technology implementation level, offering strong encryption technology and extended verification function,
and providing security guarantee for online transactions; (ii) improving the technical level protection and the monitoring mechanism
for data use, and for the data modules related to user information in the e-commerce platform system, using MD5 irreversible encryption
for storage and display of information security sensitive fields; (iii) developing a complete personal information operating process
and system and designating personnel for information security; (iv) developing a user information collection, storage and user rules
and privacy agreement, following the "inform + express consent" model, informing users of the purpose, method and scope of
information collection and use, as well as the channels for inquiring and correcting inaccuracies in information and data; (v) conducting
assessments on technology, operational risks and system common issues, and data security governance; (vi) engaging a data security service
organization to conduct an annual data security assessment and providing disclosure and updates to all stakeholders; (vii) establishing
an emergency plan for personal information security incidents, which includes an emergency response mechanism for security incidents,
incident impact assessment and mitigation measures, and emergency response training and drills; (viii) providing periodic training to
employees; and (ix) promoting consumer data protection awareness. We have implemented and are in the process of implementing these measures.

 Governance

 The
Company's board of directors has oversight responsibility for the Company's overall risk management, including cybersecurity
risks, and has not delegated oversight authority for cybersecurity risks to any committee. Our management, led by our Chief Executive
Officer and Chief Financial Officer, is responsible for assessing cybersecurity risks and supervising relevant personnel with respect
to our efforts and measures with the aim we have an appropriate cybersecurity strategy to assess and manage those risks, including responding
to attacks or breaches. Our Chief Executive Officer and Chief Financial Officer meet periodically with the individuals charged with the
day-to-day operations supervisory responsibilities including IT operations and infrastructure regarding cybersecurity to review and assess
potential issues and any changes needed to be made related to our information technology system and cybersecurity measures. Cybersecurity
awareness trainings are provided for all employees.

 In
fiscal year 2025, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially
affect our business strategy, results of operations, or financial condition. However, we face potential cybersecurity threats that, if
realized, would materially affect us. These threats include but are not limited to ransomware and malware attacks, and compromised business
email and other social engineering threats. Our suppliers, customers, contractors and business partners also face similar cybersecurity
risks, which could have an adverse impact on our business.

 ITEM
2. PROPERTIES

 Our
mailing address and global operations are situated at No. 3 & 5, Jalan Hi Tech 7/7, Kawasan Perindustrian Hi Tech 7, 43500 Semenyih,
Selangor, Malaysia.

 ITEM
3. LEGAL PROCEEDINGS

 None

 ITEM
4. MINE SAFETY DISCLOSURES

 Not
applicable.

 PART
II

 ITEM
5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 Our
common stock is currently quoted on the OTC market "Pink Sheets" under the symbol SGLA. The market price quoted as at October 14 th, 2025 is US$ 1.71 per share and the liquidity for the shares are limited.

 As
mentioned in Item 1.01, an additional 161,809,738 restricted common shares were issued to Wo Kuk Ching, Empower International Trading
Sdn. Bhd., Kee Seng Yam, Xu Liming, Wong Erin, Wong Ching Wing, Pan Xinyu and 1,781,658 preferred shares were issued to Wo Kuk Ching and
Luo Xiong. upon reverse acquisition activity. All additional issued common shares of SGLA are restricted from disposal for the lesser
of 2 years from issuance, or one-year from the date of filing hereof. No options or warrants to purchase, or securities convertible into,
common equity of the registrant. None of above mentioned additional issuance of restricted common share are issued to qualified institutional
buyer as defined under § 230.144A

 Equiniti
Trust Company is the transfer and registrar agent for SGLA.

 Holders

 As
of June 30, 2025, we had approximately 80 shareholders of our common shares, including the shares held in street name by brokerage firm.
The holders of common share are entitle to one vote for each share held for record on all matters submitted to a vote of shareholders.
Holders of the common share have no pre-emptive rights and no right to convert their common share into any other securities. There are
no redemption or sinking fund provisions applicable to the common share.

 Dividends

 We
have not declared any cash dividends with respect to our common stock and do not intend to declare dividends in the foreseeable future.
There are no material restrictions limiting, or that are likely to limit, our ability to pay dividends on our common stock.

 Securities
Authorized for Issuance under Equity Compensation Plans

 As
of June 30, 2025, the Company has no securities authorized either previously approved or disapproved for issuance under equity compensation
plan

 Transfer
Agent

 The
transfer agent for our capital stock is Trust Services Account Associate, with an address at 11110 Centre Pointe Curve, Suite 101 Mendota
Heights, MN 55120 and telephone number is +1 651-306-2904.

 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 more than $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.

 Dividend
Policy

 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 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.

 Equity
Compensation Plan Information

 None.

 Recent
Sales of Unregistered Securities

 None.

 Purchase
of Equity Securities by the Issuer and Affiliated Purchasers

 None.

 Change
in Shell Company Status

 Prior
to the Share Exchange, we were a "shell company" (as such term is defined in Rule 12b-2 under the Exchange Act). As a result
of the Share Exchange, we have ceased to be a shell company. The information contained in this Report constitutes the current "Form
10 information" necessary to satisfy the conditions contained in Rule 144(i)(2) under the Securities Act.

 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 operation

 The
following discussion and analysis should be read in conjunction with our financial statements and related notes thereto.

 Forward
Looking Statements

 The
following information specifies certain forward-looking statements of the management of our Company. Forward-looking statements are statements
that estimate the happening of future events and are not based on historical fact. Forward-looking statements may be identified by the
use of forward-looking terminology, such as may, shall, could, expect, estimate, anticipate, predict, probable, possible, should, continue,
or similar terms, variations of those terms or the negative of those terms. The forward-looking statements specified in the following
information statement have been compiled by our management on the basis of assumptions made by management and considered by management
to be reasonable. Our future operating results, however, are impossible to predict and no representation, guaranty, or warranty is to
be inferred from those forward-looking statements.

 The
assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future
events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result,
the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among
reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially
from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements.
We cannot guaranty that any of the assumptions relating to the forward-looking statements specified in the following information are
accurate, and we assume no obligation to update any such forward-looking statements. Such forward-looking statements include statements
regarding our anticipated financial and operating results, our liquidity, goals, and plans.

 All
forward-looking statements in this Form 10 are based on information available to us as of the date of this report, and we assume no obligation
to update any forward-looking statements.

 Overview

 The
Company was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood Corporation,
as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, the Company changed
its name from "Henry County Plywood Corporation" to "Sino Green Land Corporation". During 2009 to 2011, the Company
was principally engaged in the wholesale distribution of premium fruits in China. In 2011, the Company was delinquent in statutory filings,
and the last annual report, Form 10-K for the year ended June 30, 2010, was filed to the SEC on March 31, 2011, and the last Form 10-Q
for the period ended September 30, 2011, was filed to the SEC on November 14, 2011.

 On
December 30, 2019, the Eighth District Court of Clark County, Nevada granted the Application for Appointment of Custodian, to Custodian
Ventures LLC. Mr. David Lazar ("Mr. Lazar"), on behalf of the Custodian Ventures LLC, was awarded with custodianship and
appointed as sole officer and director of the due to the Company's ineffective board of directors, revocation of corporate charter,
and abandonment of business. On January 7, 2020, Mr. Lazar announced the Court Order and the Change in Principle Officer through Form
8-K filing. The filing also mentioned the change of Company's name from "Sino Green Land Corporation" to "Go
Silver Toprich, Inc.". On June 10, 2020, a settlement agreement was entered between the Company, Custodian Ventures, LLC, and Mr.
Lazar. Pursuant to the agreement, Custodian Ventures LLC shall dismiss its custodianship, and the Company shall resume its business operations,
and each party shall provide each other mutual release. In consideration of the release, the Company was required to pay Custodian Ventures
LLC $15,000 towards its costs and expenses as the settlement to dismiss its custodianship with the Court. On July 2, 2020, the custodianship
was discharged by the Court and Mr. Lazar resigned as sole officer and director of the Company. The former officer, Mr. Luo Xiong ("Mr.
Luo") was re-appointed as Chief Executive Officer and director of the Company.

 Since
July 2, 2020, along with the resumption of the Company's business operations, Ms. Wo Kuk Ching ("Ms. Wo"), spouse of
Mr. Luo has served as President and director of the Company, Ms. Wong Ching Wing ("Elise"), daughter of Ms. Wo has served
as Chief Financial Officer, Treasurer and director of the Company, and Ms. Wong Erin ("Erin"), another daughter of Ms. Wo
has served as Secretary of the Company, respectively. On August 31, 2020, the Company changed its name from "Go Silver Toprich,
Inc." back to "Sino Green Land Corporation".

 On
December 2, 2021, Mr. Luo submitted his resignation as Chief Executive Officer and director of the Company to the board of directors
effective June 30, 2021.

 Effective
from June 30, 2021, Ms. Wo serves as Chief Executive Officer.

 Ms.
Wo currently holds the positions of Chief Executive Officer, President, and director of the Company, respectively.

 Business
Overview

 Sino
Green Land Corp. ("SGLA" or the "Company") is a US holding company incorporated in Nevada. We conduct our business
through our Malaysia subsidiary "Tian Li Eco Holdings Sdn. Bhd" ("Tian Li"), which is an environmental protection
technology, recycling and renewal of plastic waste bottles and packaging materials being recycled and sale of recovered and recycled
products, a company incorporated and based in Malaysia. With the mission to rooted in advocating for waste recycling, aiming for a sustainable
environmental future. With its strategic initiatives, the company's objective is to become a prominent environmental recycling
entity in Asia over the coming five years.

 Results
of Operations

 Years Ended June 30,

 2025

 2024

 Change

 Net revenues

 $
 1,338,300

 %

 $
 2,088,028

 %

 $
 (749,728
)

 (36
)%

 Cost of revenues

 (2,593,124
)

 (194
)%

 (2,163,421
)

 (104
)%

 (429,703
)

 %

 Gross loss

 (1,254,824
)

 (94
)%

 (75,393
)

 (4
)%

 (1,179,431
)

 1,564
 %

 Operating expense

 (436,949
)

 (33
)%

 (643,767
)

 (31
)%

 206,818

 (32
)%

 Interest income

 %

 %

 (278
)

 (39
)%

 Gain on disposal assets

 4,211

 %

 -

 %

 4,211

 %

 Other income

 1,309

 %

 %

 %

 Interest expense

 (123,168
)

 (9
)%

 (81,203
)

 (4
)%

 (41,965
)

 %

 Income taxes

 -

 -
 %

 -

 -
 %

 -

 -
 %

 Net loss

 $
 (1,808,994
)

 (135
)%

 $
 (798,804
)

 (38
)%

 $
 (1,010,190
)

 %

 Net
Revenues

 Net
revenues totaled $1,338,300 for the year ended June 30, 2025, an decrease of $749,728, or 36%, as compared to the revenue for the year
ended June 30, 2024. The decrease in net revenues was driven by smaller order size or less demanding amounts of plastic recycle products
as a result of the decrease in sales from the third parties. Sales decreased due to a decline in average order volume, despite growth
in both customer base and total orders. The number of clients increased from 33 to 38 (a 15% rise), and total orders grew from 250 to
270 (an 8% increase), as compare to for the year ended June 30, 2024. However, with new clients increasing, the overall quantity of products
sold per transaction dropped, resulting in lower total sales compare to previous period.

 Cost
of Revenues

 Cost of revenues totaled $2,593,124 for the year ended June 30, 2025, an
increase of $429,703, or 20%, as compared to for the year ended June 30, 2024. The upward trend in cost of revenues is primarily attributable to impurities
contained in purchased raw materials, which have subsequently given rise to a higher incidence of defective raw materials and a corresponding
escalation in overall costs

 Gross
Loss

 Gross loss was $1,254,824 and $75,393 for the years ended June 30, 2025
and 2024 respectively. Gross loss increased $1,179,431 for the year ended June 30, 2025 primarily driven by elevated cost of sales coupled
with lower sales volume.

Expenses

 General and administrative expenses totaled $436,949 for the year ended
June 30, 2025, a decrease of $206,818, or 32%, as compared to the year ended June 30, 2024.

 Net
Loss

 Net loss totaled $1,808,994 for the year ended June 30, 2025, a significantly
increase of $1,010,190, or 126%, as compared to the net loss of $798,804 for the year ended June 30, 2024. The increase was primarily due
to the sales decreased, but the cost of revenue still increased.

 Liquidity
and Capital Resources

 Working
Capital

 Years
 Ended June 30,

 2025

 2024

 Change

 Total current assets

 $
 279,622

 $
 834,790

 $
 (555,168
)

 Total current liabilities

 4,722,571

 3,514,227

 1,208,344

 Working capital deficit

 $
 (4,442,949
)

 $
 (2,679,437
)

 $
 (1,763,512
)

 As
of June 30, 2025, We had total current assets of $279,622 consisting of cash at banks and on hand of $25,272, accounts receivables
of $19,035, inventory of $175,142 and prepayments and other current assets of $60,173, compared to total current assets of $834,790
as of June 30, 2024. The decrease was mainly due to the decrease in inventory and account receivable in 2025. We had current
liabilities of $4,722,571 consisting of accounts payable of $89,640, contract liabilities of $22,486, financing lease liabilities
$22,553, convertible note of $750,000, accrued liabilities of $201,407, current portion of bank and short-term borrowings of
$373,621 and amount due to related parties of $3,262,864 compared to total current liabilities of $3,514,227 as of June 30,
2024.

 The
Company's net loss was $1,808,994 and $798,804 for the years ended
June 30, 2025 and 2024, respectively.

 Cash
Flows

 Years
 Ended June 30,

 2025

 2024

 Change

 Cash flows used in operating
 activities

 $
 (845,971
)

 $
 (727,465
)

 $
 (118,506
)

 Cash flows used in investing activities

 (38,180
)

 (876,102
)

 837,922

 Cash flows provided by financing activities

 1,356,399

 1,458,233

 (101,834
)

 Effect of exchange rate changes on cash
 and cash equivalents

 (475,834
)

 49,058

 (524,892
)

 Net changes in cash and cash equivalents

 $
 (3,586
)

 $
 (96,276
)

 $
 92,690

 Cash
Flow from Operating Activities

 Cash
flow used in operating activities for the years ended June 30, 2025 was $845,971 and $727,465 for the year ended June 30, 2024, respectively.
The increase in net cash used in operating activities was mainly due to the fact that the increase from the net loss, because the high cost of sales.

 Cash
Flow from Investing Activities

 Cash
flow used in investing activities was $38,180 as compared to the amount of $876,102 provide by investing activities for the year ended
June 30, 2024, reflecting a decline of $837,922. The decrease in net cash flow used in investing activities was mainly due to less acquisition
of property and equipment.

 Cash
Flow from Financing Activities

 Cash
flow provided by financing activities was $1,356,399 and $1,458,233 for the year ended June 30, 2025 and 2024, respectively. The decrease
in net cash provided by financing activities was mainly due to the decrease in amount due to related parties and short term bank borrowing.

 Capital
requirement for short term and long term

 As
of June 30, 2025, the Company financed capital requirement through personal short-term loan and OCBC Bank in Malaysia for further expansion,
details are as follows:

 June

 June

 Loan from XU LIMING

 122,881

 100,070

 Loan from ZHANG YAFEI

 170,880

 151,968

 Loan from OCBC Bank
 in Malaysia

 $
 2,270,362

 $
 2,035,121

 Aggregate outstanding principal balances

 $
 2,162,237

 $
 1,994,370

 Less: current portion

 (79,860
)

 (68,682
)

 Total non-current borrowings

 $
 2,082,377

 $
 1,925,688

 Other
Material Cash requirement

 In
addition to the financing arrangements discussed above, we are a party to numerous contracts and arrangements obligating it to make cash
payments in future years. We expects current liabilities to be paid within the next twelve months. In addition to the items already discussed,
the following represents material expected cash requirements recorded on Consolidated Balance Sheets at June 30, 2025. Such obligations
include:

Lease liabilities – See Note 10

 Financing
Lease liabilities – See Note 10

 Trends,
commitment and uncertainties that likely to result in material changes in liquidity

 Except
the issues mentioned above, the Company has no other uncertainties that is likely to result in material changes in liquidity based on
management's understanding and knowledge.

 Critical
Accounting Policies and Estima tes

 Our
accounting policies are discussed in detail in the footnotes to our financial statements included in this Annual Report on Form 10-K
for the year ended June 30, 2025. However, we consider our critical accounting policies to be those related to revenue recognition, allowance
of doubtful accounts and impairment of intangible asset and goodwill.

 Our
critical estimates include estimates used to review the Company's goodwill impairments and estimations of recoverability for intangible
asset. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable in
the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that
are not readily apparent from other sources.

 Basis
of Presentation

 The
consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the
United States of America ("U.S. GAAP") and are expressed in US dollars.

 Use
of Estimates

 The
preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that
affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to revenue
recognition, valuation of accounts receivable and inventories, income taxes, and contingencies. The Company bases its estimates on historical
experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information
available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about
the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these
estimates.

 Revenue
Recognition

 The
Financial Accounting Standards Board ("FASB") Accounting Standards Update ("ASU") No. 2014-09, Revenue from
Contracts with Customers (Topic 606) outlines a single comprehensive model for entities to use in accounting for revenue arising
from contracts with customers. The guidance provided in Accounting Standards Codification ("ASC") Topic 606 ("ASC 606")
requires entities to use a five-step model to recognize revenue by allocating the consideration from contracts to performance obligations
on a relative standalone selling price basis. Revenue is recognized when a customer obtains control of promised goods or services in
an amount that reflects the consideration that the entity expects to receive in exchange for those goods or services. The standard also
requires new disclosures regarding the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with
customers. ASC 606 also includes Subtopic 340-40, Other Assets and Deferred Costs – Contracts with Customers, which requires
the deferral of incremental costs of obtaining a contract with a customer.

 Recent
Accounting Pronouncement

 In
June 2016, the FASB issued Accounting Standards Update ("ASU") No. 2016-13, Financial Instruments – Credit Losses (Topic
326), Measurement of Credit Losses on Financial Instruments. ASU No. 2016-13 was further amended in November 2020 by ASU No. 2020-10,
Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842). As a result, ASC
Topic 326, Financial Instruments – Credit Losses is effective for smaller reporting companies for fiscal years beginning after
December 15, 2022, including interim periods within those fiscal years. The Company adopted ASU No. 2016-13 on January 1, 2023 and the
adoption did not have a material impact on the Company's consolidated financial statements.

 Employees

 As
at this report date, we had a total of 47 employees, out of which 39 were foreign workers. We are subject to certain approvals for employment
of foreign workers and have obtained letters of approval by the Ministry of Home Affairs of Malaysia. We anticipate hiring necessary
personnel based on an as needed basis only on a per contract basis to be compensated directly from revenues.

 Properties

 Our
mailing address and global operations are situated at No. 3 & 5, Jalan Hi Tech 7/7, Kawasan Perindustrian Hi Tech 7, 43500 Semenyih,
Selangor, Malaysia.

 Security
Ownership of Certain Beneficial Owners and Management

 The
following table sets forth certain information with respect to the beneficial ownership of our voting securities following the completion
of the Reverse Merger described in Items 1.01 of this report by (i) any person or group owning more than 5% of any class of voting securities,
(ii) each director, (iii) our chief executive officer and (iv) all executive officers and directors as a group as of June 30, 2025.

 Name

 Number
 of
 Shares
 of Common
 Stock

 Percentage

 Directors and officers

 Wo Kuk Ching (2)

 56,882,222

 35.15
 %

 Wong Erin

 6,453,968

 3.99
 %

 Wong Ching Wing

 6,453,968

 3.99
 %

 All directors and officers

 69,790,158

 43.13
 %

 5% Shareholders

 Empower International
 Trading Sdn. Bhd.(1)

 75,484,125

 46.65
 %

 145,274,283

 89.78
 %

 (1)
Luo Xiong is the beneficial owner and is deemed to hold the voting and dispositive power over the Company's common stock held by
Empower International Trading Sdn. Bhd.

 (2)
Wo Kuk Ching has served as our President and Director since July 2, 2020, and serves as Chief Executive Officer after the departure of
our former Chief Executive Officer.

 There
are no other officer or director 5% shareholders.

 Unless
otherwise indicated in the footnotes to this table and subject to community property laws where applicable, each of the stockholders
named in this table has sole or shared voting and investment power with respect to the shares indicated as beneficially owned. Except
as set forth above, applicable percentages are based upon 161,809,738 shares of common stock to be outstanding.

 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 in PART IV of this Annual Report.

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

 On
July 17, 2024, the Company dismissed Weinberg & Company, P.A. ("Weinberg") as the Company's independent registered
public accounting firm.

 During
the period from January 10, 2023, to March 31, 2024, there were no: (1) disagreements (as described in Item 304(a)(1)(iv) of Regulation
S-K) with Weinberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to
the subject matter of the disagreement, or (2) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).

 On
July 17, 2024, our Board of Directors appointed AUDIT
ALLIANCE LLP ("AA") as our independent registered public accounting firm, to audit
our financial statements for the year ended June 30, 2024. During our two most recent fiscal years and the subsequent interim periods
preceding their appointment as independent accountants, neither we nor anyone on our behalf consulted AA regarding either the application
of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered
of our financial statements, nor has AA provided to us with a written report or oral advice regarding such principles or audit opinion.

 ITEM
9A. CONTROLS AND PROCEDURES

 Disclosures
Control and Procedures

 Under
the supervision and with the participation of our management, including our Principal Executive Officer and Principal Financial Officer,
we are responsible for conducting an evaluation of the effectiveness of the design and operation of our internal controls and procedures,
as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as of the end of the fiscal year covered by this
report. Disclosure controls and procedures means that the material information required to be included in our Securities and Exchange
Commission ("SEC") reports is recorded, processed, summarized, and reported within the time periods specified in SEC rules
and forms relating to our company, including any consolidating subsidiaries, and was made known to us by others within those entities,
particularly during the period when this report was being prepared. Based on this evaluation, our Principal Executive Officer and Principal
Financial Officer concluded as of the evaluation date that our disclosure controls and procedures were not effective as of June 30, 2025,
due to material weaknesses in our internal control over financial reporting as described below.

 Management's
Annual Report on Internal Control over Financial Reporting

 Management
is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange Act Rule 13a-15.
Internal control over financial reporting is defined in Rule 13a-15(f) and 15(d)-15(f) under the Exchange Act as a process designed to
provide reasonable assurance to the Company's management and the board of directors regarding the preparation and fair presentation
of published financial statements. Management conducted an assessment of the Company's internal control over financial reporting
as of June 30, 2024, based on the framework and criteria established by the Committee of Sponsoring Organizations of the Treadway Commission
in Internal Control-Integrated Framework (2013) (COSO). Based on the assessment, management concluded that, as of June 30, 2025, the
Company's internal controls over financial reporting were not effective.

 We
identified material weaknesses in our internal controls over financial reporting. A material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement
of our financial statements will not be prevented or detected on a timely basis.

 The
material weaknesses identified include (i) the Company did not maintain a functioning independent audit committee and did not maintain
an independent board; (ii) the Company had inadequate segregation of duties; and (iii) the Company had an insufficient number of personnel
with an appropriate level of U.S. GAAP knowledge and experience and ongoing training in the application of U.S. GAAP and SEC disclosure
requirements commensurate with the Company's financial reporting requirements.

 The
material weaknesses were identified by our Principal Executive Officer and Principal Financial
Officer, in connection with the review of our financial statements as of June 30, 2025.

 Notwithstanding
the identified material weaknesses, management has concluded that the Financial Statements included in this Transition Report on Form
10-KT present fairly, in all material respects, the Company's financial position, results of operations and cash flows for the
periods disclosed in conformity with U.S. GAAP.

 Changes
in Internal Controls 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 Transition Report on Form 10-K.

 ITEM
9B. OTHER INFORMATION

 None.

 PART
III

 ITEM
10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE

 The
following table sets forth information regarding our executive officers and directors as of the date of this Annual Report.

 Name

 Age

 Position(s)

 Wo
 Kuk Ching

 President
 CEO, CFO, Secretary, Treasurer,

 Director
 of SGLA

 Wong
 Erin

 Secretary
 of SGLA

 Wong
 Ching Wing

 Chief
 Financial Officer, Treasurer, and Director of SGLA

 Wo
Kuk Ching, Director

 Wo
Kuk Ching ("Ms. Wo"), age 69, has served as our President and Director since July 2, 2020, and serves as Chief Executive
Officer after the departure of our former Chief Executive Officer, Luo Xiong, spouse of Ms. Wo effective from June 30, 2021. Ms. Wo is
mother of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing ("Elise") and our Secretary, Wong Erin ("Erin"),
respectively.

 Ms.
Wo graduated from University of London in 2010 and holds a bachelor's degree of science in accounting and finance. She obtained
an advanced diploma in business administration from Society of Business Practitioners in 2017. She served as a financial planner of Chubb
Life Insurance Company Limited from 2003 to 2011. From 2011 to 2020, she served as senior branch manager of Manulife (International)
Limited.

 Ms.
Wo brings to the board of directors her business leadership, corporate strategy, and accounting and financial expertise.

 Wong
Ching Wing, Director

 Wong
Ching Wing ("Elise"), age 45, has served as our Chief Financial Officer, Treasurer and Director since July 2, 2020. Elise
is daughter of our Chief Executive Officer, President and Director, Wo Kuk Ching and sister of our Secretary, Wong Erin, respectively.

 Elise
graduated from University of California, Davis, in 2005 and holds a bachelor's degree of science in computer science. She earned
her master's degree of science in finance from University of Hong Kong in 2011. Elise was awarded a Financial Advisers' International
Qualification (FAIQ) from Institute of Financial Planners of Hong Kong ("IFPHK") in 2014 and a Qualified Retirement Advisor
(QRA) Holder from IFPHK in 2017, respectively. From 2010 to 2020, she served as senior financial consultant of Manulife (International)
Limited.

 Elise
brings to the board of directors her extensive knowledge and experience in business management and financial planning.

 Wong
Erin, Secretary

 Wong
Erin ("Erin"), age 40, has served as our Secretary since July 2, 2020. Erin is daughter of our Chief Executive Officer, President
and Director, Wo Kuk Ching and sister of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing, respectively.

 Term
of Office

 Our
director holds its position until the next annual meeting of shareholders and until his successor is elected and qualified by our shareholders,
or until earlier death, retirement, resignation or removal.

 Family
Relationships

 Mr.
Luo is spouse of Ms. Wo, our Chief Executive Officer, President, and Director.

 Legal
Proceedings Involving Directors and Executive Officers

 During
the past ten years no current or incoming director, executive officer, promoter or control person of the Company has been involved in
the following:

 (1)
A petition under the Federal bankruptcy laws or any state insolvency law which was filed by or against, or a receiver, fiscal agent or
similar officer was appointed by a court for the business or property of such person, or any partnership in which he was a general partner
at or within two years before the time of such filing, or any corporation or business association of which he was an executive officer
at or within two years before the time of such filing

 (2)
Such person was convicted in a criminal proceeding or is a named subject of a pending criminal proceeding (excluding traffic violations
and other minor offenses)

 (3)
Such person was the subject of any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent
jurisdiction, permanently or temporarily enjoining him from, or otherwise limiting, the following activities:

 i.
Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage
transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing,
or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment
company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection
with such activity

 ii.
Engaging in any type of business practice or

 iii.
Engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of
Federal or State securities laws or Federal commodities laws

 (4)
Such person was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State
authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described
in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity

 (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.

 Item
11. Executive Compensation

 The
following table sets forth the compensation paid or accrued by us to our Chief Executive Officer and Chief Financial Officer for the
years ended June 30, 2025 and 2024.

 Position

 Name
 of Directors

 Year

 Salary
 before tax

 Bonus

 All
 other compensation

 Total

 CEO, Chairman & Director

 Wo Kuk Ching

 2025

 -

 -

 -

 -

 2024

 -

 -

 -

 -

 CFO & Director

 Wong Ching Wing

 2025

 -

 -

 -

 -

 2024

 -

 -

 -

 -

 Secretary

 Wong Erin

 2025

 -

 -

 -

 -

 2024

 -

 -

 -

 -

 We
do not have an audit or compensation committee comprised of independent directors as our Company qualifies for an exemption from these
requirements. Indeed, we do not have any audit or compensation committee. These functions are performed by our Board of Directors as
a whole.

 All
directors serve 1 year term.

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

 Recent
Sales of Unregistered Securities

 On
October 1, 2023, Sino Green Land Corp. ("SGLA," or the "Company") entered into a share exchange agreement (the
"Share Exchange Agreement") with Sunshine Green Land Corp.a Labuan Company, Wo Kuk Ching, Empower International Trading Sdn
Bhd., Kee Seng Yam, Xu Liming, Wong Erin, Wong Ching Wing, and Pan Xinyu, total eight individual shareholders, owner of 100% of Sunshine
Green Land Corp.. Under the Share Exchange Agreement, One Hundred Percent (100%) of the ownership interest of Sunshine was exchanged
for 150,000,000 shares of common stock of SGLA issued to Wo Kuk Ching, Empower International Trading Sdn. Bhd, Kee Seng Yam, Xu Liming,
Wong Erin, Wong Ching Wing, and Pan Xinyu. The former stockholders of SGL will acquire a majority of the issued and outstanding common
stock as a result of the share exchange transaction. The transaction has been accounted for as a recapitalization of the Company, whereby
Sunshine is the accounting acquiree.

 Immediately
after completion of such share exchange, the Company has a total of 161,809,738 issued and outstanding shares, with authorized share
capital for common share of 780,000,000 shares.

 Description
of securities

 The
following is a summary description of our capital stock and certain provisions under the laws of the State of Nevada where the Company
was incorporated. The following discussion is qualified in its entirety by reference to such exhibits.

 Preferred
Stock

 The
Company is authorized to issue 1,784,178 shares of Preferred Stock.

 As
of June 30, 2025, the Company had 1,784,178 shares of Preferred Stock issued and outstanding, par value $0.001 per share, and all issued
and outstanding shares of Preferred Stock are held by unrelated parties.

 Common
Stock

 The
Company is authorized to issue 161,809,738 shares of Common Stock.

 As
of June 30, 2025, the Company had 161,809,738 shares of Common Stock issued and outstanding, par value $0.001 per share, and 145,274,283
shares (approximately 89.78%) of total issued and outstanding Common Stock are held by related parties.

 The
following table lists, as of June 30, 2025, the number of shares of Common Stock of the Company that are beneficially owned by (i) each
person or entity known to our Company to be the beneficial owner of more than 5% of the outstanding Common Stock; (ii) each officer and
director of our Company; and (iii) all officers and directors as a group. Information relating to beneficial ownership of Common Stock
by our principal shareholders and management is based upon information furnished by each person using "beneficial ownership"
concepts under the rules of the Securities and Exchange Commission. Under these rules, a person is deemed to be a beneficial owner of
a security if that person has or shares voting power, which includes the power to vote or direct the voting of the security, or investment
power, which includes the power to vote or direct the voting of the security. The person is also deemed to be a beneficial owner of any
security of which that person has a right to acquire beneficial ownership within 60 days. Under the Securities and Exchange Commission
rules, more than one person may be deemed to be a beneficial owner of the same securities, and a person may be deemed to be a beneficial
owner of securities as to which he or she may not have any pecuniary beneficial interest. Except as noted below, each person has sole
voting and investment power.

 The
percentages below are calculated based on 161,809,738 shares of our Common Stock issued and outstanding as of June 30, 2025.

 We
do not have any outstanding warrant, options, or other securities exercisable for or convertible into shares of our Common Stock.

 Name of Beneficial
 Owner

 Number
 of
 Common
 Stock Owned

 Percentage
 of
 Ownership

 Wo Kuk Ching (Chief Executive Officer,
 President, and Director) (1)

 56,882,222

 35.15
 %

 Wong Ching Wing (Chief Financial Officer, Treasurer,
 and Director (2)

 6,453,968

 3.99
 %

 Wong Erin (Secretary)
 (3)

 6,453,968

 3.99
 %

 All executive officers and
 directors as a group (3 persons named above)

 69,790,158

 43.13
 %

 Empower International Trading Sdn. Bhd. (4)

 75,484,125

 46.65
 %

 Other owners of the Company

 16,535,455

 10.22
 %

 100.00
 %

 (1)

 Wo
 Kuk Ching, our Chief Executive Officer, President, and Director, and currently owns 56,882,222
 shares of our Common Stock, approximately 35.15% of total issued and outstanding shares.

 Ms.
 Wo is mother of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing ("Elise") and our Secretary, Wong
 Erin ("Erin"), respectively. Ms. Wo is also spouse of our former Chief Executive Officer and Director, Luo Xiong ("Mr.
 Luo").

 (2)

 Wong
 Ching Wing ("Elise"), our Chief Financial Officer, Treasurer and Director, and
 currently owns 6,453,968 shares of our Common Stock, approximately 3.99% of total issued
 and outstanding shares.

 Elise
 is daughter of our Chief Executive Officer, President, and Director, Ms. Wo and sister of our Secretary, Erin.

 (3)

 Wong
 Erin ("Erin"), our Secretary, and currently owns 6,453,968 shares of our Common
 Stock, approximately 3.99% of total issued and outstanding shares.

 Erin
 is daughter of our Chief Executive Officer, President, and Director, Ms. Wo and sister of our Chief Financial Officer, Treasurer
 and Director, Elise.

 (4)

 Empower
 International Trading Sdn. Bhd. ("Empower"), a Malaysia corporation, currently
 owns 75,484,125 shares of our Common Stock, approximately 46.65% of total issued and outstanding
 shares.

 Luo
 Xiong, spouse of our Chief Executive Officer, President and Director, Wo Kuk Ching, is sole director and shareholder of Empower.

 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 number of shares is deemed to include the number 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 date.

 Indemnification
of Directors and Officers

 Section
78.138 of the NRS provides that a director or officer will not be individually liable unless it is proven that (i) the director's
or officer's acts or omissions constituted a breach of his or her fiduciary duties, and (ii) such breach involved intentional misconduct,
fraud or a knowing violation of the law.

 Section
78.7502 of NRS permits a company to indemnify its directors and officers against expenses, judgments, fines and amounts paid in settlement
actually and reasonably incurred in connection with a threatened, pending or completed action, suit or proceeding if the officer or director
(i) is not liable pursuant to NRS 78.138 or (ii) acted in good faith and in a manner the officer or director reasonably believed to be
in or not opposed to the best interests of the corporation and, if a criminal action or proceeding, had no reasonable cause to believe
the conduct of the officer or director was unlawful.

 Section
78.751 of NRS permits a Nevada company to indemnify its officers and directors against expenses incurred by them in defending a civil
or criminal action, suit or proceeding as they are incurred and in advance of final disposition thereof, upon receipt of an undertaking
by or on behalf of the officer or director to repay the amount if it is ultimately determined by a court of competent jurisdiction that
such officer or director is not entitled to be indemnified by the company. Section 78.751 of NRS further permits the company to grant
its directors and officers additional rights of indemnification under its articles of incorporation or bylaws or otherwise.

 Section
78.752 of NRS provides that a Nevada company may purchase and maintain insurance or make other financial arrangements on behalf of any
person who is or was a director, officer, employee or agent of the company, or is or was serving at the request of the company as a director,
officer, employee or agent of another company, partnership, joint venture, trust or other enterprise, for any liability asserted against
him and liability and expenses incurred by him in his capacity as a director, officer, employee or agent, or arising out of his status
as such, whether or not the company has the authority to indemnify him against such liability and expenses. Our Bylaws provide that we
may indemnify and advance litigation expenses to our directors, officers, employees and agents to the extent permitted by law, our Articles
of Incorporation or our Bylaws, and shall indemnify and advance litigation expenses to our directors, officers, employees and agents
to the extent required by law, our Articles of Incorporation or Bylaws. Our obligations of indemnification, if any, shall be conditioned
on receiving prompt notice of the claim and the opportunity to settle and defend the claim. We may, to the extent permitted by law, purchase
and maintain insurance on behalf of an individual who is or was our director, officer, employee or agent.

 Indemnification
against Public Policy

 Insofar
as indemnification by us for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling
the company pursuant to provisions of our Articles of Incorporation and by laws, or otherwise, we have been advised that in the opinion
of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore
unenforceable. In the event that a claim for indemnification by such director, officer or controlling person of us in the successful
defence of any action, suit or proceeding is asserted by such director, officer or controlling person in connection with the securities
being offered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities Act
and will be governed by the final adjudication of such issue.

 The
effect of indemnification may be to limit the rights of the Company and the shareholders (through shareholders' derivative suits
on behalf of the Company) to recover monetary damages and expenses against a director for breach of fiduciary duty.

 ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE

 Related
Party Transactions

 On
June 30, 2025, the amount due to a related company, which is unsecured with non-interest bearing.

 Director
Independence

 None
of our directors qualified as an "independent director" under the rules of NASDAQ, Marketplace Rule 4200(a).

 Nominating
Committee

 We
do not presently have a nominating committee. Our Board of Directors currently acts as our nominating committee.

 Audit
Committee

 We
do not presently have an audit committee. Our Board of Directors currently acts as our nominating committee.

 ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

 The
following table sets forth the aggregate fees billed to the Company by its independent registered public accounting firm, for the fiscal
years indicated.

 ACCOUNTING
 FEES AND SERVICES

 For
 the years ended June 30,

 2025

 2024

 Audit Fees (1)

 $
 41,000

 $
 47,650

 Audit-Related Fees (2)

 -

 -

 Tax Fees (3)

 -

 -

 All Other
 Fees (4)

 -

 -

 Total

 $
 41,000

 $
 47,650

 (1)
This category consists of fees for professional services rendered by our principal independent registered public accountants for the
audit of our annual financial statements, review of financial statements included in our quarterly reports and services that are normally
provided by the independent registered public accounting firms in connection with statutory and regulatory filings or engagements for
those fiscal years.

 (2)
This category consists of fees for assurance and related services by our independent registered public accountant that are reasonably
related to the performance of the audit or review of our financial statements and are not reported above under "Audit Fees."
The services for the fees disclosed under this category include consultations concerning financial accounting and reporting standards.

 (3)
This category consists of fees for professional services rendered by our independent registered public accountant for tax compliance,
tax advice, and tax planning.

 (4)
This category consists of fees for services provided by our independent registered public accountants other than the services described
above.

 All
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 by AUDIT ALLIANCE LLP was approved by our board
of directors.

 PART
IV

 ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 (a)
Documents filed as part of this Annual Report

 (1)
All Financial Statements

 The
consolidated financial statements as listed in the accompanying "Index to Consolidated Financial Statements" are filed as
part of this Annual Report on Form 10-K.

 (2)
Financial Statement Schedules

 All
financial statement schedules have been omitted, since the required information is not applicable or is not present in amounts sufficient
to require submission of the schedule, or because the information required is included in the consolidated financial statements and notes
thereto included in this Form 10-K.

 (3)
Exhibits

 Number

 Description

 3.1

 Articles of Incorporation**

 3.2

 Bylaws**

 31.1

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

 31.2

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

 32.1

 Section 1350 Certification of principal executive officer*

 32.2

 Section 1350 Certification of principal financial officer*

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 SIGNATURES

 In
accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

 Sino
 Green Land Corp.

 Date:
 October 14, 2025

 /s/
 Wo Kuk Ching

 By:

 Wo
 Kuk Ching,

 President
 & Chief Executive Officer, Director

 /s/
 Wong Ching Wing

 By:

 Wong
 Ching Wing

 Chief
 Financial Officer

 (Principal
 Financial and Accounting Officer)

 SINO

 Consolidated
Financial Statements

 For
the Years Ended June 30, 2025 and 2024

 Contents

 Page

 Report of Independent Registered Public Accounting Firm (PCAOB ID 3487)

 Consolidated Balance Sheets

 Consolidated Statements of Operations and Comprehensive Loss

 Consolidated Statements of Stockholders' (Deficit)

 Consolidated Statements of Cash Flows

 Notes to Consolidated Financial Statements

 to F-13

 REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To
the Shareholders and Board of Directors of Sino Green Land Corporation

 Opinion
on the Financial Statements

 We
have audited the accompanying consolidated balance sheets of Sino Green Land Corporation and its subsidiaries (the
"Company") as of June 30, 2025 and 2024, the related consolidated statements of operations and comprehensive loss,
changes in stockholders' deficit, and cash flows for the years then ended June 30, 2025 and 2024, and the related notes
(collectively referred to as the "consolidated financial statements"). In our opinion, the consolidated financial
statements present fairly, in all material respects, the financial position of the Company as of June 30, 2025 and 2024, and the
results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in
the United States of America ("U.S. GAAP").

 Material
Uncertainty Related to Going Concern

 The
consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
1 to the consolidated financial statements, during the year ended June 30, 2025, the Company incurred a net loss of $1,808,994 and
used cash in operating activities of $845,971, result in an accumulated deficit of $4,700,553. The Company's
current liabilities exceeded current assets $4,442,949, and the stockholder deficit of $2,394,659. These conditions
raise substantial doubt about the Company's ability to continue as a going concern. Management's plans regarding these matters
are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.

 Basis
for Opinion

 These
consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion
on the Company's consolidated 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 audits to obtain
reasonable assurance about whether the consolidated 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 consolidated 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 consolidated 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 consolidated financial statements.
We believe that our audits provide a reasonable basis for our opinion.

 We
have served as the Company's auditor since 2024.

 /s/
 AUDIT ALLIANCE LLP

 Singapore

 October
 14, 2025

 F- 1

 SINO

 CONSOLIDATED
BALANCE SHEETS

 AS
OF JUNE 30, 2025 AND 2024

 (EXPRESSED
IN US DOLLARS)

 2025

 2024

 As
 of June 30,

 2025

 2024

 Assets

 Current assets

 Cash and cash equivalents

 $
 25,272

 $
 28,858

 Accounts receivable

 19,035

 76,738

 175,142

 664,400

 Prepaid expenses and other
 current assets

 60,173

 64,794

 Total current assets

 279,622

 834,790

 Non-current assets

 Property, plant and equipment, net

 4,099,211

 4,013,206

 Financing lease Right-of-use
 assets

 55,386

 73,461

 Total Assets

 $
 4,434,219

 $
 4,921,457

 Liabilities and Stockholders'
 Equity

 Current liabilities

 Accounts payable

 $
 89,640

 $
 107,466

 Accrued liabilities and other payable

 201,407

 156,117

 Contract liabilities

 22,486

 Loan from third party

 750,000

 750,000

 Bank loan payable - current

 79,860

 68,682

 Short-term borrowing

 293,761

 252,038

 Amount due to the related parties

 3,262,864

 2,093,010

 Financing Lease liabilities
 – current

 22,553

 18,866

 Total current liabilities

 4,722,571

 3,514,227

 Non-current liabilities

 Bank loan payable – non-current

 2,082,377

 1,925,688

 Financing Lease liabilities
 – non-current

 23,930

 41,686

 Total Liabilities

 6,828,878

 5,481,601

 Stockholders' Deficit

 Preferred Stock, $ 0.001 par value; 20,000,000
 shares authorized; 1,784,178 shares issued and outstanding at June 30, 2025 and June 30, 2024, respectively

 1,784

 1,784

 Common Stock, $ 0.001 par value; 780,000,000
 shares authorized; 161,809,738 shares issued and outstanding at June 30, 2025 and June 30, 2024, respectively

 Additional paid in capital

 Accumulated other comprehensive income

 20,371

 45,892

 Accumulated deficit

 ( 4,700,553
)

 ( 2,891,559
)

 Total stockholders'
 deficit

 ( 2,394,659
)

 ( 560,144
)

 Total Liabilities and
 Stockholders' Deficit

 $
 4,434,219

 $
 4,921,457

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

 F- 2

 SINO

 CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 FOR
THE YEARS ENDED JUNE 30, 2025 AND 2024

 (EXPRESSED
IN US DOLLARS)

 2025

 2024

 Years
 ended June 30,

 2025

 2024

 Revenues

 $
 1,338,300

 $
 2,088,028

 Cost of revenues

 ( 2,593,124
)

 ( 2,163,421
)

 Gross loss

 ( 1,254,824
)

 ( 75,393
)

 Operating expenses:

 General and administrative
 expenses

 ( 436,949
)

 ( 643,767
)

 expenses

 ( 436,949
)

 ( 643,767
)

 Loss from operations

 ( 1,691,773
)

 ( 719,160
)

 Other income (expenses):

 Gain on disposal of property, plant and equipment

 4,211

 -

 Other income

 1,309

 Interest income

 Interest expenses

 ( 123,168
)

 ( 81,203
)

 Other
 expenses, net

 ( 117,221
)

 ( 79,644
)

 Net loss before tax

)

)

 Income tax expenses

 -

 -

 Net loss

)

)

 Other comprehensive (loss):

 Foreign
 currency translation loss

 ( 25,521
)

 ( 36,158
)

 Total comprehensive
 loss

 $
 ( 1,834,515
)

 $
 ( 834,962
)

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

 F- 3

 SINO

 CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT

 FOR
THE YEARS ENDED JUNE 30, 2025 AND 2024

 (EXPRESSED
IN US DOLLARS)

 shares

 Amount

 shares

 Amount

 Capital

 Income

 Deficit

 (Deficit)

 Accumulated

 Additional

 Other

 Total

 Number of

 Number of

 Paid-in

 Comprehensive

 Accumulated

 Stockholders'

 shares

 Amount

 shares

 Amount

 Capital

 Income

 Deficit

 (Deficit)

 Balance as of June 30, 2023

 1,784

 82,050

 ( 2,092,755
)

 274,818

 Net Loss

 -

 -

 -

 -

 -

 -

)

)

 Foreign currency translation
 adjustment

 -

 -

 -

 -

 -

 ( 36,158
)

 -

 ( 36,158
)

 Balance as of June 30, 2024

 1,784

 45,892

 ( 2,891,559
)

 $
 ( 560,144
)

 Balance

 1,784

 45,892

 ( 2,891,559
)

 $
 ( 560,144
)

 Net Loss

 -

 -

 -

 -

 -

 -

)

)

 Foreign currency translation
 adjustment

 -

 -

 -

 -

 -

 ( 25,521
)

 -

 ( 25,521
)

 Balance as of June

 $
 1,784

 $

 $

 $
 20,371

 $
 ( 4,700,553
)

 $
 ( 2,394,659
)

 Balance

 $
 1,784

 $

 $

 $
 20,371

 $
 ( 4,700,553
)

 $
 ( 2,394,659
)

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

 F- 4

 SINO

 CONSOLIDATED
STATEMENTS OF CASH FLOWS

 FOR
THE YEARS ENDED JUNE 30, 2025 AND 2024

 (EXPRESSED
IN US DOLLARS)

 2025

 2024

 Year
 ended June 30,

 2025

 2024

 Cash flows from operating activities

 Net loss

 $
)

 $
)

 Adjustments to reconcile net income to net
 cash used in operating activities:

 Amortization expenses

 25,612

 20,982

 Depreciation expenses

 404,759

 319,369

 Gain on disposal of property,
 plant and equipment

 ( 4,211
)

 -

 Interest expenses

 3,379

 3,831

 Provision for the inventory

 119,886

 -

 Allowance for Impairment of Other Receivables

 5,912

 -

 Changes in operating assets and liabilities

 Accounts receivable

 57,703

 ( 23,942
)

 369,372

 ( 466,307
)

 Prepaid expenses and other
 current assets

 ( 1,291
)

 39,785

 Operating lease Right of
 use assets

 -

 41,938

 Accounts payable

 ( 17,826
)

 107,466

 Accrued liabilities and
 other payable

 45,290

 3,491

 Contract liabilities

 ( 45,562
)

 lease liabilities

 -

 ( 43,322
)

 Net
 cash used in operating activities

 ( 845,971
)

 ( 727,465
)

 Cash flows from investing activities

 Acquisition of property,
 plant and equipment

 ( 46,158
)

 ( 876,102
)

 Proceeds
 from disposal of property, plant and equipment

 7,978

 -

 Net
 cash used in investing activities

 ( 38,180
)

 ( 876,102
)

 Cash flows from financing activities

 Payment of interest

 ( 3,379

)

 ( 3,831

)

 Advances from related parties,
 net

 1,169,854

 1,332,221

 Principle payment on finance lease
 liabilities

 ( 21,068
)

 ( 15,552
)

 Principal payments of bank loan, secured

 169,269

 ( 88,412
)

 Proceeds from notes payable,
 unsecured

 -

 ( 18,231
)

 Short
 term borrowing

 41,723

 252,038

 Net
 cash provided by financing activities

 1,356,399

 1,458,233

 Effect of exchange rate
 changes on cash and cash equivalents

 ( 475,834
)

 49,058

 Net changes in cash and cash equivalents

 ( 3,586
)

 ( 96,276
)

 Cash and cash equivalents-beginning
 of the year

 28,858

 125,134

 Cash and cash equivalents-ended
 of the year

 $
 25,272

 $
 28,858

 Supplementary of cash flow
 information:

 Interest paid

 $
 ( 123,168
)

 $
 ( 81,203
)

 Income taxes paid

 $
 -

 $
 -

 Supplementary of non-cash information:

 Acquisition of factory
 building No. 5 with note payable, secured

 $
 -

 $
 975,162

 Acquisition of two vehicles
 with note payable, secured

 -

 ( 94,336
)

 Liabilities
 assumed in connection with purchase of vehicles

 -

 76,105

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

 F- 5

 SINO

 NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS

 FOR
THE YEAR ENDED JUNE 30, 2025 AND 2024

 NOTE
1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Sino
Green Land Corporation was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood
Corporation, as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, the Company
changed its name from "Henry County Plywood Corporation" to "Sino Green Land Corporation". During 2009 to 2011,
the Company was principally engaged in the wholesale distribution of premium fruits in China. In 2011, the Company was delinquent in
statutory filings, and the last annual report, Form 10-K for the year ended June 30, 2010, was filed to the SEC on March 31, 2011, and
the last Form 10-Q for the period ended September 30, 2011, was filed to the SEC on November 14, 2011.

 On
December 30, 2019, the Eighth District Court of Clark County, Nevada granted the Application for Appointment of Custodian, to Custodian
Ventures LLC. Mr. David Lazar ("Mr. Lazar"), on behalf of the Custodian Ventures LLC, was awarded with custodianship and
appointed as sole officer and director due to the Company's ineffective board of directors, revocation of corporate charter, and
abandonment of business. On January 7, 2020, Mr. Lazar announced the Court Order and the Change in Principal Officer through Form 8-K
filing. The filing also mentioned the change of Company's name from "Sino Green Land Corporation" to "Go Silver
Toprich, Inc.". On June 10, 2020, a settlement agreement was entered between the Company, Custodian Ventures, LLC, and Mr. Lazar.
Pursuant to the agreement, Custodian Ventures LLC shall dismiss its custodianship, and the Company shall resume its business operations,
and each party shall provide each other mutual release. In consideration of the release, the Company was required to pay Custodian Ventures
LLC $ 15,000 towards its costs and expenses as the settlement to dismiss its custodianship with the Court. On July 2, 2020, the custodianship
was discharged by the Court and Mr. Lazar resigned as sole officer and director of the Company. The former officer, Mr. Luo Xiong ("Mr.
Luo") was re-appointed as Chief Executive Officer and director of the Company.

 Since
July 2, 2020, along with the resumption of the Company's business operations, Ms. Wo Kuk Ching ("Ms. Wo"), spouse of
Mr. Luo has served as President and director of the Company, Ms. Wong Ching Wing ("Elise"), daughter of Ms. Wo has served
as Chief Financial Officer, Treasurer and director of the Company, and Ms. Wong Erin ("Erin"), another daughter of Ms. Wo
has served as Secretary of the Company, respectively. On August 31, 2020, the Company changed its name from "Go Silver Toprich,
Inc." back to "Sino Green Land Corporation".

 On
December 2, 2021, Mr. Luo submitted his resignation as Chief Executive Officer and director of the Company to the board of directors
effective June 30, 2021.

 Effective
from June 30, 2021, Ms. Wo serves as Chief Executive Officer, and currently holds the positions of Chief Executive Officer, President,
and director of the Company, respectively.

 On
June 30, 2023, Sunshine Green Land Corp. ("SGL") acquired 100 % interest in Tian Li Eco Holdings Sdn. Bhd ("Tian Li").

 On
October 1, 2023, SGLA acquired SGL and all of the outstanding shares of SGL's common stock were exchanged for 160,349,203 shares
of common stock of SGLA and 1,781,658 shares of preferred stock of SGLA. As SGLA and SGL were under common control at the time of the
share exchange, the transaction is accounted for as a combination of entities under common control in a manner similar to the pooling-of-interests
method of accounting.

 Going
concern

 As reported in the accompanying consolidated financial
statements, the Company incurred a net loss in the amount of $ 1,808,994 and net operating cash outflow in the amount of $ 845,971 during
the year ended June 30, 2025 and had an accumulated losses of $ 4,700,553 and the stockholder deficit of $ 2,394,659 as of June 30, 2025.

 Management of the Company has evaluated the sufficiency
of additional capital resources. Management's plan is to obtain such resources by seeking debt financing and/or third-party equity sufficient
to meet its minimal operating expenses. Besides, management has taken immediate and significant mitigating actions to reduce costs and
optimize the Company's cash flow and liquidity. Measures includes reducing expenditure through deferring or canceling discretionary spend,
freezing non-essential recruitment and securing new round of equity financing to replenish working capital. The Company has also acquired
the financial support letter from Empower International Trading Sdn. Bhd., the holding company of the Company, who has expressed the willingness
and intention to provide the necessary financial support to the Company. However, there is uncertainty as to whether these plans will
be effectively implemented or yield sufficient results.

 Accordingly, the Company's consolidated financial
statements are prepared on a going concern basis, which assumes that the Company will continue in operation for the foreseeable future
and, accordingly, will be able to realize its assets and discharge its liabilities in the normal course of operations as they fall due.
In the event the Company will not be able to continue as a going concern, adjustments will have to be made to reflect the situation that
assets will need to be realised other than in the amounts at which they are currently recorded in the balance sheet. In addition, the
Company may have to provide for further liabilities that might arise and to reclassify non-current assets and liabilities as current assets
and liabilities.

 Basis
of Presentation

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

 F- 6

 Use
of Estimates

 The preparation of financial statements in conformity
with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures
of contingent assets and liabilities on the date of the financial statements, and the reported amounts of revenue and expenses during
the reporting period. Actual results could differ from those estimates. On an ongoing basis, management reviews these estimates and assumptions
using the currently available information. Changes in facts and circumstances may cause the Company to revise its estimates. In accordance
with ASC250, the changes in estimates will be recognized in the same period of changes in facts and and circumstances. The Company
bases its estimates on past experiences and on various other assumptions that are believed to be reasonable, the results of which form
the basis for making judgments about the carrying values of assets and liabilities. Estimates are used when accounting for items and matters
including, but not limited to, allowances for expected credit losses, estimates for inventory provisions, useful lives and impairment
of long lived assets, and valuation:allowance for deferred tax assets.

 Revenue
recognition

 The
Company recognizes revenue in accordance with Accounting Standards Codification ("ASC") 606, Revenue from Contracts with
Customers ("ASC 606"). The underlying principle of ASC 606 is to recognize revenue to depict the transfer of goods or services
to customers at the amount expected to be collected. ASC 606 creates a five-step model that requires entities to exercise judgment when
considering the terms of contract(s), which includes (1) identifying the contract(s) or agreement(s) with a customer, (2) identifying
the Company's performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction
price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied.

 The Company generates revenue primarily from the sales of plastic recycled products. We enter into sales contracts
with the customers as a principal. The contracts contain only one performance obligation for domestic customers, transferring the plastic
recycled products to the customers in exchange for consideration.

 Revenue is recognized at a point in time when control
of the goods is transferred to the customer, which occurs upon delivery. The Company considers a signed delivery receipt as objective
evidence of transfer of control.

 The terms of pricing and payment stipulated in the
contract are fixed. 30% deposit payable upon signing of Sales Contract, 70% payable upon delivery the plastic recycled products to the
designated location. We recognize revenue at a point in time when the control of the products has been transferred to customers. The
transfer of control is considered complete when products have been accepted and received by customers. In the normal course of business,
our products are sold with no right of return unless the item is defective.

 Each contract contains a single performance obligation
for the transfer of goods, as the promise is to transfer a series of distinct items that are substantially the same and have the same
pattern of transfer. The Company satisfies this performance obligation and recognizes revenue at a point in time when control of the goods
is transferred to the customer, which occurs upon delivery. A signed delivery receipt serves as evidence of transfer.

 Significant payment terms are as agreed in the contracts,
with payment typically due within a short-term credit period. The contracts do not contain a significant financing component, and variable
consideration is not significant. The Company acts as the principal in all arrangements. Obligations for returns, refunds, or warranties
beyond standard assurance are not offered.

 The transaction price is the fixed amount of consideration
stated in the sales contract. As the contracts contain a single performance obligation, no allocation is necessary. Costs incurred for
packaging and shipping are recognized as expenses when incurred.

 Cash
and cash equivalents

 Cash
and cash equivalents consist of cash on hand, demand deposits placed with banks or other financial institutions and have original maturities
of less than three months. The Company's primary bank deposits are located in Malaysia.

OF PRIMARY BANK DEPOSITS

 As of

June

 As of

June

 Cash, cash equivalents

 Denominated in United States
 Dollars

 $
 13,147

 $
 2,396

 Denominated in Chinese Renminbi

 1,001

 Denominated in Malaysian
 Ringgit

 12,012

 25,461

 Cash and cash equivalents

 $
 25,272

 $
 28,858

 Accounts
Receivable

 Accounts receivable are recorded at the gross billing
amount less an allowance for expected credit losses from the customers. Accounts receivable do not bear interest.

 Since July 1, 2022, the Company adopted Accounting
Standards Update ( " ASU ") No. 2016-13,
Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ( " ASU
2016-13 "), using the modified retrospective transition method. ASU 2016-13 replaces the
existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses.
Upon adoption, the Company changed the impairment model to utilize a forward-looking current expected credit losses (CECL) model in place
of the incurred loss methodology for financial instruments measured at amortized cost and receivables resulting from the application of
ASC 606, including contract assets.

 The Company maintains an allowance for credit losses
in accordance with ASC Topic 326, Credit Losses ( " ASC 326 ")
and records the allowance for credit losses as an offset to accounts receivable and contract assets, and the estimated credit losses charged
to the allowance in the combined statements of operations and comprehensive income (loss). The Company assesses collectability by reviewing
accounts receivable on a collective basis where similar characteristics exist, primarily based on similar business lines, services or
product offerings and on an individual basis when the Company identifies specific customers with known disputes or collectability issues.
In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status,
the age of the accounts receivable balances and contract assets balances, credit quality of the Company ' s
customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions,
and other factors that may affect the Company ' s ability to collect from customer.

 For the years ended June 30, 2025 and 2024, the Company
did not provide expected credit losses against accounts receivable.

are stated at the lower of cost or net realizable value, with cost determined on the weighted average cost basis. The Company
records adjustments to its inventory based on an estimated forecast of the inventory demand, taking into consideration, among others,
inventory turnover, inventory quantities on hand, unfilled customer order quantities, forecasted demand, current prices, competitive
pricing, and trends and performance of similar products. If the estimated net realizable value is determined to be less than the recorded
cost of the inventory, the difference is recognized as a loss in the period in which it occurs. Once inventory has been written down,
it creates a new cost basis for inventory that may not be subsequently written up. For the years ended June 30, 2025, there was USD 119,886
write down of inventory. For the years ended June 30, 2024, there was no write down of inventory.

 Property,
plant and equipment, net

 Property,
plant and equipment are stated at cost less accumulated depreciation. Depreciation is calculated on the straight-line
basis over the following expected useful lives from the date on which they become fully operational and after taking into account their
estimated residual values:

 SCHEDULE OF ESTIMATED USEFUL LIVES

 Categories

 Expected
 useful life

 Factory
 building

 years

 Factory
 equipment

 years

 Office
 equipment

 - 10 years

 Computer

 - 10 years

 Leasehold
 improvement

 Over
 the shorter of estimated useful life or term of lease

 Motor
 vehicles

 - 10 years

 Management
assesses the carrying value of property, plant and equipment whenever events or changes in circumstances indicate that the carrying value may
not be recoverable. If there is indication of impairment, management prepares an estimate of future cash flows expected to result from
the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment
loss is recognized to write down the asset to its estimated fair value. For the years ended June 30, 2025 and 2024, the Company determined
there were no indicators of impairment of its property, plant and equipment.

 Leases

 From January 1, 2022, the
Group adopted Accounting Standards Update ("ASU") 2016-02, Lease (FASB ASC Topic 842). The adoption of Topic 842 resulted
in the presentation of operating lease right-of-use ("ROU") assets and operating lease liabilities on the consolidated balance
sheet. The Group has elected the package of practical expedients, which allows the Group not to reassess (1) whether any expired or existing
contracts as of the adoption date are or contain a lease, (2) lease classification for any expired or existing leases as of the adoption
date and (3) initial direct costs for any expired or existing leases as of the adoption date. Lastly, the Group elected the short-term
lease exemption for all contracts with lease terms of 12 months or less.

 At inception of a contract,
the Group assesses whether a contract is, or contains, a lease. A contract is a lease if it conveys the right to control the use of an
identified asset for a period of time in exchange of a consideration. To assess whether a contract is or contains a lease, the Group assess
whether the contract involves the use of an identified asset, whether it has the right to obtain substantially all the economic benefits
from the use of the asset and whether it has the right to control the use of the asset.

 Operating lease assets are
included within " Operating lease right-of-use assets", and the corresponding operating
lease liabilities are included within " operating lease liabilities" for the current
portion, and within " Operating lease liabilities, non-current" for the long-term
portion on the combined balance sheets as of June 30, 2025 and 2024. Finance lease assets are included within " Property
and equipment, net" and the corresponding finance lease liabilities are included within " Finance
lease liabilities" for the current portion, and within " Finance lease liabilities,
non-current" for the long-term portion on the combined balance sheets as of June 30, 2025 and 2024.

 The initial lease liability
is equal to the future fixed minimum lease payments discounted using the Company's incremental borrowing rate, on a secured basis.
The lease term includes optional renewal periods and early termination payments when it is reasonably certain that the Company will exercise
those rights. The initial measurement of the right-of-use asset is equal to the initial lease liability plus any initial direct costs
and prepayments, less any lease incentives.

 F- 7

 Income
taxes

 The
Company accounts for income taxes using the asset and liability method whereby deferred tax assets are recognized for deductible temporary
differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences
between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance
when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized
before the Company is able to realize their benefits, or that future deductibility is uncertain.

 Tax
benefits from an uncertain tax position are recognized only if it more likely than not that the tax position will be sustained on examination
by the taxing authorities based on technical merits of the position. The tax benefits recognized in the consolidated financial statements
from such a position are measured based on the largest benefit that has greater than 50 percent likelihood of being realized upon ultimate
resolution. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

 Earnings
(loss) per Share

 Basic
earnings (loss) per share ("EPS") is measured as the income or loss available to common shareholders divided by the weighted
average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share
basis of potential common shares (e.g., convertible securities, options, and warrants) as if they had been converted at the beginning
of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e. those that increase
income per share or decrease loss per share) are excluded from the calculation of diluted EPS. At June 30, 2025, there were no potentially
dilutive securities outstanding. At June 30, 2024, potentially dilutive securities outstanding consisted on 937,500 shares of common
stock related to convertible note payable, and were excluded from the shares used to calculate diluted earnings per share as their inclusion
would be anti-dilutive.

 Financial
Assets and Liabilities Measured at Fair Value

 The
Company uses various inputs in determining the fair value of its financial assets and liabilities. Financial assets recorded at fair
value in the balance sheets are categorized by the level of objectivity associated with the inputs used to measure their fair value.

 Authoritative
guidance provided by the Financial Accounting Standards Board ("FASB") defines the following levels directly related to the
amount of subjectivity associated with the inputs to fair valuation of these financial assets:

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

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

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

 The
carrying amounts of financial assets and liabilities, such as cash and cash equivalents, accounts receivable, accounts payable and accrued
expenses, approximate their fair values because of the short maturity of these instruments. The carrying values of notes and loans payable
approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates.

 Segments

 An operating segment is a component of the Company
that engages in business activities from which it may earn revenue and incur expenses and is identified on the basis of the internal financial
reports that are provided to and regularly reviewed by the Company's chief operating decision maker in order to allocate resources
and assess performance of the segment.

 In accordance with ASC 280, Segment Reporting,
operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated
regularly by the chief operating decision maker ("CODM"), in deciding how to allocate resources and in assessing performance.
The Company's revenue segments have similar economic characteristics and they are managed as a single business unit. The Company
uses the "management approach" in determining reportable operating segments. The management approach considers the internal
organization and reporting used by the Company's chief operating decision maker for making operating decisions and assessing performance
as the source for determining the Company's reportable segments. The Company's CODM has been identified as the chief executive
officer (the "CEO"), who reviews consolidated results when making decisions about allocating resources and assessing performance
of the Company. The Company has determined that there is only one reportable operating segment.

 Concentrations

 Revenues.
For the year ended June 30, 2025, 36 %, 14 % and 14 %, respectively, of our revenue was generated from the Company's three largest
customers. For the year ended June 30, 2024, 34 %, 22 % and 13 %, respectively, of our revenue was generated from the Company's three
largest customers. There was no other customer that accounted for more than 10 % of the Company's revenues for the years ended June
30, 2025 and 2024.

 F- 8

 Accounts
receivable. At June 30, 2025, 64 % and 33 % of the Company's accounts receivable was from the Company's two largest receivable
accounts. At June 30, 2024, 49 %, 17 % and 13 %, respectively, of the Company's accounts receivable was due from three customers.
There was no other customer that accounted for more than 10 % of the Company's accounts receivable at June 30, 2025 and 2024.

 Purchases
from vendors. For the year ended June 30, 2025, 58 %,
 10 %,
of our purchases was from three vendors. For the year ended June 30, 2024, 23 %,
 22 %,
 19 %,
and 10 %,
of our purchases was from four vendors. There was no other vendor that accounted for more than 5 %
of the Company's purchases for the years ended June 30, 2025 and 2024.

 Accounts
payable. At June 30, 2025, the two largest accounts payable accounts to the Company's vendors represented 51 %,
 23 %,
 14 % and 12 %. At June 30, 2024, the two largest accounts payable accounts to the Company's vendors represented 68 %
and 15 %.

 Foreign
currency translation

 The
reporting currency of the Company is the United States Dollars ("US$") and the accompanying consolidated financial statements
have been expressed in US$. In addition, the Company's operating subsidiary maintains its books and records in their respective
local currency, which consists of the Malaysian Ringgit ("MYR").

 In
general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not the US$ are translated
into US$ using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the
period. The gains and losses resulting from translation of consolidated financial statements of a foreign subsidiary are recorded as
a separate component of accumulated other comprehensive loss within equity.

 Translation
of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

OF FOREIGN EXCHANGE RATES

 2025

 2024

 As
 of and for the year ended June 30,

 2025

 2024

 Year-end USD: MYR exchange rate

 $
 4.2284

 $
 4.7172

 Average USD: MYR exchange rate

 $
 4.3869

 $
 4.6941

 The
MYR is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions.
No representation is made that the MYR amounts could have been, or could be, converted into US Dollars at the rates used in translation.

 Recent
Accounting Pronouncements

 In December 2023, the FASB issued ASU No. 2023-09,
 " Income Taxes (Topic 740): Improvements to Income Tax Disclosures ".
This ASU requires additional quantitative and qualitative income tax disclosures to enable financial statements users better assess how
an entity ' s operations and related tax risks and tax planning and operational opportunities
affect its tax rate and prospects for future cash flows. This ASU is effective for fiscal years beginning after December 15,
2024. Early adoption is permitted. The Company adopted this guidance effective July 1, 2025 and the Company is currently evaluating
the impact of adopting this ASU on its consolidated financial statements.

 The Company does not believe other recently issued
but not yet effective accounting standards, if currently adopted, would have a material effect on the Company ' s
balance sheets, statements of income and statements of cash flows.

 F- 9

 NOTE
2 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

 Prepayments
and other current assets consisted of the following as of June 30, 2025 and 2024:

OF PREPAYMENTS AND OTHER CURRENT ASSETS

 As
 of

 As of

June

 Prepaid expenses

 $
 30,991

 $
 12,188

 Deposit on factory equipment purchase

 6,989

 -

 Other deposits

 21,027

 26,145

 Other receivables

 7,078

 26,461

 Prepayments and other current assets

 66,085

 64,794

 Allowance for Other receivables

 ( 5,912
)

 -

 Net value of prepaid
 expenses and other current assets

 $
 60,173

 $
 64,794

 NOTE
3 – INVENTORIES

primarily consisted of the following PET (polyethylene terephthalate) materials as of June 30, 2025 and 2024:

OF PET (POLYETHYLENE TEREPHTHALATE) MATERIALS

 As
 of

 As
 of
 June 30, 2024

 PET flakes

 $
 69,434

 $
 5,821

 PET pellets

 75,019

 85,077

 PET strap belt

 6,664

 42,183

 Other PET materials

 143,911

 527,882

 In Transit Materials

 -

 3,437

 $
 295,028

 $
 664,400

 Provision for the inventory

 ( 119,886
)

 -

 Net value of Inventories

 175,142

 664,400

 NOTE
4 – PROPERTY, PLANT AND EQUIPMENT, NET

 Property,
plant and equipment, net consisted of the following as of June 30, 2025 and 2024:

OF PROPERTY AND EQUIPMENT

 As
 of

 As
 of
 June 30, 2024

 Factory building

 $
 3,541,594

 $
 3,174,635

 Factory equipment

 1,554,829

 1,363,279

 Computer

 3,856

 3,457

 Office equipment

 12,163

 10,903

 Leasehold improvement

 244,041

 215,787

 Motor vehicle

 18,825

 16,875

 Total cost

 5,375,308

 4,784,936

 Accumulated depreciation

 ( 1,276,097
)

 ( 771,730
)

 Carrying amount

 $
 4,099,211

 $
 4,013,206

 In
January 2024, the Company acquired a factory building ("Factory No. 5") from an unrelated third-party that it had formerly
leased, for MYR 8,075,275.40 (approximately US$ 1,696,467), and funded by a bank loan payable (see Note 7).

 Depreciation expense was $ 404,759 and $ 319,369 for the fiscal years ended June 30, 2025 and 2024, respectively.

 F- 10

 NOTE
5 – ACCOUNTS PAYABLE, ACCRUED LIABILITIES AND OTHER PAYABLE

 Accrued
liabilities consisted of the following as of June 30, 2025 and 2024:

OF ACCRUED LIABILITIES

 As of

June

 As of

June

 Accounts payable

 $
 89,640

 $
 107,466

 Accrued liabilities

 86,957

 91,182

 Other payables

 114,450

 64,935

 Accounts payable and
 accrued expense

 $
 291,047

 $
 263,583

 Balance
of other payables included the office expenses payable and balance of property, plant and equipment, net from third party.

 NOTE
6 – LOAN FROM THIRD PARTY

 Loan from third party consists of the following as of June 30, 2025 and 2024:

OF CONVERTIBLE NOTE

 As of

June

 As of

June

 Loan from third party

 $
 750,000

 $
 750,000

 On
January 9, 2023, the Company issued a convertible note payable to a third party for $ 750,000.
The note is unsecured, has an interest rate 3 %
per annum, and is convertible into 937,500 shares of the Company's common stock at $ 0.80 per share, any time after the completion of a reverse acquisition
with Sino Green Land Corp.

 On May 16, 2025, the note holder decided not to exercise
their conversion right into the Company's equity, the instrument is no longer classified as a convertible note but is accounted for as
a standard term loan.

 NOTE
7 – BANK LOAN PAYABLE

 In
October 2022, the Company obtained a credit facility with OCBC Bank in Malaysia to provide a loan in the principal amount of MYR 5,000,000
(approximately US$ 1,069,000) in relation to the Company's purchase of a factory (No. 3 factory building, see Note 4). The acquisition
and loan drawdown was completed in March 2023. The loan bears interest at the base lending rate, as defined, minus 2.2% (4.06% at June
30, 2025), is secured by the No. 3 factory building, matures in October 2042, and is guaranteed by certain of the Company's shareholders.

 In
June 2023, the credit agreement with OCBC Bank was amended to provide a second loan to the Company in the principal amount of MYR 4,600,000
(approximately US$ 975,162) in relation to the Company's purchase of a factory (No. 5 factory building, see Note 4). The acquisition
and loan drawdown was completed in February 2024. The loan bears interest at the base lending rate, as defined, minus 2.5% (4.06% at
June 30, 2025), is secured by the No. 5 factory building, matures in December 2043, and is guaranteed by certain of the Company's
shareholders.

 The
total interest expenses were $ 123,168 and $ 81,203 for the year ended June 30, 2025 and 2024 respectively.

 Future
Minimum principal payments under the bank borrowing at June 30, 2025, are as follow:

OF MINIMUM PRINCIPAL PAYMENTS

 2026

 $

 79,860

 2027

 83,237

 2028

 86,756

 2029

 90,423

 2030
 onward

 1,821,961

 Total

 2,162,237

 Current
 balance

 ( 79,860

)

 Non-current
 balance

 $

 2,082,377

 NOTE
8 – RELATED PARTY TRANSACTIONS

 As
of June 30, 2025 and 2024, the amount due from (due to) related parties consisted of:

OF AMOUNT DUE FROM (DUE TO) RELATED PARTIES

 As
 of

 As
 of
 June 30, 2024

 Payable to Invent Fortune Sdn.
 Bhd. (4)

 $
 ( 715,444
)

 $
 1,001,561

 Payable to Luo Xiong and Wo Kuk Ching (1)

 ( 1,209,120
)

 ( 954,566
)

 Payable to Empower International Trading
 (2)

 ( 527,325
)

 ( 1,413,058
)

 Payable to TLC Global
 International Trading (3)

 ( 810,975
)

 ( 726,947
)

 Total due to related
 parties, net

 $
 ( 3,262,864
)

 $
 ( 2,093,010
)

 The
amounts payable to related parties are unsecured, non-interest bearing, and payable on demand. The Company has the right to offset amounts
with related parties controlled by the same common control group.

 (1)

 Luo
 Xiong and spouse Wo Kuk Ching and their immediate family members own 90 % of the Company's common stock.

 (2)

 Entity
 controlled 100 % by Luo Xiong

 (3)

 Entity
 controlled 100 % by Wong Ching Wing, daughter of Luo Xiong and Wo Kuk Ching

 (4)

 Entity
 controlled 83 % by Luo Xiong and spouse Wo Kuk Ching.

 Related
party debt extinguishment recorded as capital contributions

 F- 11

 NOTE
9 – INCOME TAXES

 The
Company had no income tax expense for the years ended June 30, 2025 and 2024, respectively. The following is a reconciliation of the
statutory federal income tax rate to the Company's effective tax rate:

OF RECONCILIATION OF INCOME TAX EXPENSE

 Year
 ended June 30,

 2025

 2024

 Loss from continuing operations
 before income tax:

 $
)

 $
)

 U.S. Federal statutory
 tax rate

 %

 %

 Income tax benefit at statutory rate

 ( 379,889
)

 ( 167,749
)

 Foreign tax rate difference

 -

 -

 Change in valuation allowance

 -

 -

 Income tax expenses

 $
 -

 $
 -

OF DEFERRED TAX ASSETS

 As
of June 30,

 2025

 2024

 Components
 of deferred tax assets:

 Net
 operating loss carry forwards

 $

 -

 $

 -

 Gross
 deferred tax assets

 -

 -

 Less:
 valuation allowance

 -

 -

 Net
 deferred tax asset

 $

 -

 $

 -

 The
provisions of ASC Topic 740, Accounting for Income Taxes, require an assessment of both positive and negative evidence when determining
whether it is more likely than not that deferred tax assets are recoverable. As of June 30, 2025 and 2024, based on all available objective
evidence, including the existence of cumulative losses, the Company determined that it was more likely than not that the net deferred
tax assets were not fully realizable. Accordingly, the Company established a full valuation allowance against its net deferred tax assets.
The Company intends to maintain a full valuation allowance on net deferred tax assets until sufficient positive evidence exists to support
reversal of the valuation allowance.

 The
Company adopted the provisions of ASC 740, which requires companies to determine whether it is "more likely than not" that
a tax position will be sustained upon examination by the appropriate taxing authorities before any tax benefit can be recorded in the
consolidated financial statements. ASC 740 also provides guidance on the recognition, measurement, classification and interest and penalties
related to uncertain tax positions. As of June 30, 2025 and 2024, no liability for unrecognized tax benefits was required to be recorded
or disclosed.

 The
Company's primary operations are located in Malaysia, which is taxed at 24 %.

 NOTE
10 – LEASES

 During
the twelve months ended June 30, 2025, the Company entered into two finance leases for motor vehicles. The aggregate monthly lease
payments are $ 1,800 with
an aggregate commitment of approximately $ 95,000.
The Company recognized financing lease right-of-use assets and related finance lease liabilities of approximately $ 95,000
upon commencement of the leases. The amortization expense for the fiscal years ended June 30, 2025 and 2024
was $ 25,612 and $ 20,982, respectively. The interest expense for the fiscal years ended June 30, 2025 and 2024 was $ 3,379 and $ 3,831,
respectively.

OF OPERATING AND FINANCE LEASE AGREEMENT

 As
 of
 June

 As
 of
 June

 Finance leases
 Right-of-use assets

 55,386

 73,461

 Total Right-of-use assets

 $
 55,386

 $
 73,461

 Finance Lease liabilities – current

 22,553

 18,866

 Finance Lease liabilities
 – non-current

 23,930

 41,686

 Total Lease liabilities

 $
 46,483

 $
 60,552

 F- 12

 The
components of lease expense and supplemental cash flow information related to leases for the years ended June 30, 2025 and 2024 are as
follows:

OF SUPPLEMENTAL CASH FLOW AND OTHER INFORMATION RELATED TO LEASES

 Other information for the year
 ended

 As of

June

 As of

June

 Cash paid for amounts included in the measurement
 of lease liabilities

 Cash payments for operating lease

 $
 -

 $
 44,518

 Cash payments for finance
 lease

 24,574

 19,364

 Weighted average remaining lease term (in years)

 Operating leases

 -

 0.17

 Finance leases

 1.57

 3.27

 Weighted average discount rate

 Operating leases

 -
 %

 7.31
 %

 Finance leases

 8.77
 %

 8.77
 %

 The
undiscounted future minimum payments under the Company's operating and finance lease liabilities and reconciliation to the operating
and finance lease liabilities recognized on the consolidated balance sheet as of June 30, 2025 are as follows:

OF FUTURE MINIMUM PAYMENTS

 lease

 Finance
 lease

 Year ending

 2026

 $
 -

 $
 24,574

 2027

 -

 12,204

 2028

 -

 11,079

 Thereafter

 -

 1,847

 Total lease payment

 -

 49,705

 Less: Imputed interest

 -

 ( 3,221
)

 Total lease liabilities

 $
 -

 46,483

 Current

 -

 ( 22,553
)

 Long term

 $
 -

 $
 23,930

 NOTE
11 — CONTRACT LIABILITIES

 A contract liability is an entity ' s
obligation to transfer goods or services to a customer for which the entity has received consideration or an amount of consideration is
due from the customer. For the years ended June 30, 2025 and 2024, certain customers made advances to the Company before equipment delivered
or services provided. The advance payments were transferred into revenues upon revenue recognition.

 For the years ended June 30, 2025 and 2024, the movement
of contract liabilities was as follows:

 SCHEDULE OF CONTRACT LIABILITIES

 As of

 As of
June 30, 2024

 Opening balance

 $

 $
 -

 Addition of contract liabilities

 22,486

 Revenue recognition during the year

 ( 75,914
)

 -

 Foreign exchange adjustment

 7,866

 -

 Ending balance

 $
 22,486

 $

 NOTE 12 — COMMITMENTS AND CONTINGENCIES

 From time to time, the Company and its subsidiaries
are parties to various legal actions arising in the ordinary course of business. The Company accrues costs associated with these matters
when they become probable and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed
as incurred. The Company also disclosed operating lease commitments and financing lease commitments in Note 10.

 Capital expenditure commitments

 As of June 30, 2025, the Company had commitments for
capital expenditures of CNY 231,000 (approximately $ 31,647) for purchase of wastewater treatment equipment. A deposit of CNY 50,000 (approximately
US$ 6,989) was paid in May 2025. The Company expected to make the payments in the twelve months ending June 30, 2026.

 Other than the capital expenditure commitment, the
Company did not have other significant commitments, long-term obligations, significant contingencies or guarantees as of June 30, 2025
and 2024.

 NOTE
13 – SUBSEQUENT EVENT

 The Company has evaluated all events or transactions
that occurred up to October 14, 2025, the date the consolidated financial statements were available to issue. Based upon this review,
the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial statements..

 F- 13