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 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 Washington,
D.C. 20549

 FORM

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

 For
the fiscal year ended September 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 No. 000-56681

 DFP

 (Exact
name of registrant as specified in its charter)

 Nevada

 32-0672927

 (State
 or other jurisdiction

 of
 incorporation or organization)

 (I.R.S.
 Employer

 Identification
 No.)

 1/F,
No. 22, Lane 50, Section 3, Nangang Road

 Nangang
District, Taipei City 115607

 Taiwan

 (Address
of principal executive offices, zip code)

 Tel:
 (886) 2 8772 2001

 (Registrant's
telephone number, including area code)

 Securities
registered pursuant to section 12(g) of the Act:

 Common
Stock, $0.0001 par value per share

 (Title
of class)

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 15(d) of the Act.

 Yes
 No

by check mark whether the issuer (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 and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding
12 months (or for such shorter period that the registrant was required to submit and post such files). Yes No

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

 Large
Accelerated Filer Accelerated Filer Non-accelerated Filer Smaller reporting company Emerging growth company

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

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

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

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

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

 There
is no public trading market for the shares of Common Stock of DFP Holdings Limited. As a result, the aggregate market value of the common
units held by non-affiliates of DFP Holdings Limited cannot be determined.

 As
of December 19, 2025, there were 216,779,700 shares of Common Stock, $ 0.0001 par value per share, outstanding.

 DFP

 FORM

 FOR
THE FISCAL YEAR ENDED SEPTEMBER 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.

 [Reserved]

 Item
 7.

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

 Item
 7A.

 Quantitative and Qualitative Disclosures About Market Risk

 Item
 8.

 Financial Statements and Supplementary Data

 Item
 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item
 9A.

 Controls and Procedures

 Item
 9B.

 Other Information

 Item
 9C.

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 Item
 10.

 Directors, Executive Officers and Corporate Governance

 Item
 11.

 Executive Compensation

 Item
 12.

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

 Item
 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item
 14.

 Principal Accounting Fees and Services

 Item
 15.

 Exhibits, Financial Statement Schedules

 Item
 16.

 Form 10–K Summary

 SIGNATURES

 CAUTIONARY
NOTE REGARDING FORWARD-LOOKING STATEMENTS

 This
Annual Report on Form 10-K of DFP Holdings Limited, a Nevada corporation (the "Company"), contains "forward-looking
statements," as defined in the United States Private Securities Litigation Reform Act of 1995. In some cases, you can identify
forward-looking statements by terminology such as "may", "will", "should", "could", "expects",
"plans", "intends", "anticipates", "believes", "estimates", "predicts",
"potential" or "continue" or the negative of such terms and other comparable terminology. These forward-looking
statements include, without limitation, statements about our market opportunity, our strategies, competition, expected activities and
expenditures as we pursue our business plan, and the adequacy of our available cash resources. Although we believe that the expectations
reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.
Actual results may differ materially from the predictions discussed in these forward-looking statements. The economic environment within
which we operate could materially affect our actual results.

 Our
management has included projections and estimates in this Form 10-K, which are based primarily on management's experience in the
industry, assessments of our results of operations, discussions, and negotiations with third parties and a review of information filed
by our competitors with the SEC or otherwise publicly available. We caution readers not to place undue reliance on any such forward-looking
statements, which speak only as of the date made. We disclaim any obligation subsequently to revise any forward - looking statements
to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events.

 PART
I

 ITEM
1. BUSINESS

 CORPORATE
HISTORY

 DFP
Holdings Limited, a Nevada corporation (the "Company"), was incorporated in the State of Nevada on December 8, 2021.

 On
December 8, 2021, Mr. Hsu Shou Hung ("Mr. Hsu"), a founder of the Company, was appointed as Chief Executive Officer, Chief
Financial Officer, President, Secretary, Treasurer, and sole director of the Company. Currently, Mr. Hsu is our sole officer and director.

 On
March 8, 2022, the Company's wholly owned subsidiary, DFP Holdings Limited, was formed in Seychelles (the "Seychelles Company").
The Seychelles Company is structured as an intermediate holding company for tax purposes, and operates business through its wholly owned
subsidiary, DFP Holdings Limited, a company incorporated in Taiwan (the "Taiwan Company").

 On
May 24, 2022, the Company acquired 100% of Tide Holdings Limited, a company incorporated in Seychelles ("TIDE") from Mr.
Hsu for $1.

 On
April 15, 2025, the Company acquired 100% of Huang Tian Limited, a company incorporated in Taiwan ("HTL") from Mr. Hsu Shou
Hung, the CEO of the Company, for a purchase price of approximately $9,120 (NT$ 300,000).

 As
of September 30, 2025, Mr. Hsu collectively owns 96,260,000 shares of restricted Common Stock and is a 44.4% shareholder of the Company.

 DESCRIPTION
OF BUSINESS

 We
are an emerging educational service company with principal business operations in Taiwan. We offer both online and offline educational
services from a wide array of programs and courses centered on business development and management training and self-media production
to our learners. Relevant information is available on our website at

 We
offer various membership tiers to suit our members' diverse needs and provide a platform for our members to exchange their business
information, to host or attend meetings or events and hence to facilitate business opportunities.

 REVENUE
MODEL

 We
provide both traditional face to face and online learning types and currently we provide two principal streams of studies including self-media
production and business development to the learners in Taiwan, respectively.

 The
following table provides information about disaggregated revenue based on revenue by service lines:

 Year ended September 30, 2025

 Year ended September 30, 2024

 Type of learning

 Studies or membership

 Number of Participants

 Number of Participants

 $

 %

 $

 %

 Offline face to face:

 Self-media production (1)

 $

 $
 386,836

 34.59

 $
 615,387

 41.49

 Business development (2)

 662,759

 59.27

 632,069

 42.61

 BAS commercial membership (3)(iii)

 60,407

 5.40

 47,288

 3.19

 Online:

 Self-media production (1)

 1,204

 0.11

 183,392

 12.37

 Subscribed membership (3)(ii)

 7,057

 0.63

 5,091

 0.34

 Total

 $
 1,361

 $
 1,118,263

 %

 1,946

 $

 100.00
 %

 1.

 Self-media
 production study

 Our
self-media production study aims to teach those entrepreneurs who are interested in promoting their businesses or products through either
traditional media or social media. This study covers separate courses with different topics including drafting and editing the promotion
contents, presentation skills, filming, recording or live recording, and video submission. We also teach individuals or corporations
how to operate social media platforms to gain traffic, to increase followers, and hence increase the sales of their products or services.

 For
the year ended September 30, 2025, the offline face to face self-media production study attracted 626 person-times participating and
generated revenue of $386,836, approximately 34% of the total revenue.

 For
the year ended September 30, 2025, the online self-media production study attracted 1 person-times participating and generated revenue
of $1,204 approximately 0.01% of the total revenue.

 2.

 Business
 development study

 In
relation of the business development study for entrepreneurs, we offer different topics and various duration face to face programs or
courses. The subjects or theme of classes include but are not limited to business operations, sales and marketing, leadership and management
skills, brand building and analysis, public speaking, capital raising, and business and strategic planning.

 For
the year ended September 30, 2025, the offline face to face business development study attracted 502 person-times participating and generated
revenue of $662,759, approximately 57% of the total revenue.

 3.

 Membership

 Potential
members may select from the following membership plans which provide a series of services:

 i.

 Free
 members: Members at the free level can enjoy free and unlimited views of around 200 videos pertaining to branding analysis.

 ii.

 Subscribed
 members: Members who subscribe to this level can have access to unlimited viewing of around 500 advanced branding analysis videos
 and several related short videos. This also includes the services available to a free member. Members at this tier are estimated
 to pay an annual fee of approximately $50.

 iii.

 BAS
 commercial members: Membership at this level is tailor made for entrepreneurs. In addition to the perks of a free and subscribed
 member, BAS commercial members are also provided with client weekly commercial meetings (including online and offline) to increase
 their entrepreneurial opportunities with other professional parties. We also provide business model analysis and sales strategies
 for their own business development. Finally, we organize training programs for our clients at the BAS commercial member level to
 improve their business operations and skills. Members at this tier are estimated to pay a registration fee of approximately $167
 and an annual fee of approximately $667.

 For
the year ended September 30, 2025, 92 person-times subscribed to be the subscribed members and generated membership fees of $7,057 to
the Company.

 For
the year ended September 30, 2025, 140 person-times joined the BAS commercial membership and generated membership fees of $60,407 to
the Company, approximately 5% of the total revenue.

 ITEM
1A. RISK FACTORS

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

 ITEM
1B. UNRESOLVED STAFF COMMENTS

 None

 ITEM
1C. CYBERSECURITY

 Our
organization prioritizes cybersecurity risk management, with leadership actively assessing and overseeing these risks. Our internal protocols
require that significant cybersecurity risks be escalated to executive leadership, as well as to relevant management responsible for
preventing, detecting, mitigating, and addressing cybersecurity incidents. These protocols ensure consistent and effective incident response,
setting standards for internal notification and escalation. Additionally, they outline guidelines for external notifications, including
disclosures to state or federal agencies or affected customers in the event of a cybersecurity incident. This structured framework supports
our commitment to strong cybersecurity governance and risk management practices.

 As
of September 30, 2025, the Company has not identified any cybersecurity threats, including previous incidents, that have materially impacted
our business strategy, results of operations, or financial condition. This assertion signifies our diligent efforts in managing and mitigating
cybersecurity risks, contributing to the stability and continuity of our operations.

 ITEM
2. PROPERTIES

 We
currently lease two office spaces from an external party. The first office is located at 1F, No. 24, Lane 50, Section 3, Nangang Road,
Nangang District, Taipei City, Taiwan, with an area of 353 square feet. The second office, situated nearby, is at 1F, No. 22, Lane 50,
Section 3, Nangang Road, Nangang District, Taipei City, and has a total area of 327 square feet.

 ITEM
3. LEGAL PROCEEDINGS

 The
Company is not a party to any threatened or pending legal proceedings.

 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

 We
have authorized capital stock consisting of 600,000,000 shares of Common Stock, $0.0001 par value per share ("Common Stock")
and 200,000,000 shares of preferred stock, $0.0001 par value per share ("Preferred Stock"). As of September 30, 2025, 216,779,700
shares of our Common Stock were issued.

 HOLDERS

 As
of September 30, 2025, we have 226 shareholders on record of our common stock.

 TRANSFER
AGENT AND REGISTRAR

 As
of the date of this filing, we have engaged Vstock Transfer, LLC as our Company transfer agent.

 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 contractual obligations or restrictions to declare
or pay dividends on our shares of Common Stock. In addition, we currently have no plans to pay such dividends. Our Board of Directors
currently intends to retain all earnings for use in the business for the foreseeable future.

 SECURITIES
AUTHORIZED FOR ISSUANCE UNDER EQUITY COMPENSATION PLANS

 We
have not established any compensation plans under which equity securities are authorized for issuance.

 RECENT
SALES OF UNREGISTERED SECURITIES

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

 PURCHASES
OF EQUITY SECURITIES BY THE REGISTRANT AND AFFILIATED PURCHASERS

 We
have not repurchased any shares of our Common Stock during the fiscal year ended September 30, 2025.

 ITEM
6. [RESERVED]

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

 OVERVIEW

 DFP
Holdings Limited (the "Company" or "we") was incorporated in the State of Nevada on December 8, 2021, and has
a fiscal year end of September 30.

 GOING
CONCERN

 For
the year ended September 30, 2025, the Company incurred a net loss of $453,527 and used cash in operations of $505,898. These factors,
among others, raise substantial doubt about the Company's ability to continue as a going concern within one year of the date that
its financial statements are issued. In addition, the Company's independent registered public accounting firm, in their report
on the Company's September 30, 2025, audited financial statements, raised substantial doubt about the Company's ability to
continue as a going concern. The Company's financial statements included elsewhere in this annual report do not include any adjustments
that might be necessary should the Company be unable to continue as a going concern.

estimates that the current funds on hand will be sufficient to continue operations through the next six months. The Company's ability
to continue as a going concern is dependent upon its ability to continue to implement its business plan to increase its customer base
and realize increased revenues. 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.

 CRITICAL
ACCOUNTING POLICIES AND ESTIMATES

 USE
OF ESTIMATES

 The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date
of the financial statements, and the reported amounts of revenues and expenses during the reporting year. Actual results could differ
from those estimates. Significant estimates include estimates for assumptions used in impairment testing of long-term assets and the
accrual of potential liabilities.

 REVENUE
RECOGNITION

 The
Company recognizes revenue in accordance with Financial Accounting Standard Board's ("FASB") Accounting Standards Codification
("ASC") Topic 606, Revenue from Contracts with Customers, following the five-step model prescribed by ASC 606, which
includes (1) identifying the contracts or agreements with a customer, (2) identifying our 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 only applies the five-step model to contracts when it is
probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients.

 The
Company's revenue primarily consists of revenue from delivering online and in-person media and leadership training courses. Revenue
is recognized in the period in which the services are delivered, in an amount that reflects the consideration the Company expects to
be entitled to in exchange for those services. The Company recognizes deferred revenue at each period end for contracts that have been
paid but which the related service has not been performed or delivered. The Company offers no discounts, rebates, rights of return, or
other allowances to clients which would result in the establishment of reserves against service revenue. The Company also recognizes
revenue from subscription services for media and leadership training, and for subscriptions that allow access to the Malaysian TikTok
platform, ratably over the subscription periods.

 The
Company also generates revenue from a monthly subscription service and recognizes revenue from subscription services ratably over the
subscription period. The Company also generates revenue from sales of products, consultancy and advertising revenues.

 RECENT
ACCOUNTING PRONOUNCEMENTS

 See
Note 1 to the Consolidated Financial Statements.

 RESULTS
OF OPERATIONS

 2025:

 For
the year ended September 30, 2025, we generated revenue of $1,152,084.

 For
the year ended September 30, 2025, operating expenses were $1,576,046, including cost of revenues of $394,786, general and administrative
expenses of $1,105,949, and general and administrative expenses to related party of $75,311 respectively.

 For
the year ended September 30, 2025, the Company has incurred a net loss of $453,527.

 2024:

 For
the year ended September 30, 2024, we generated revenue of $1,483,227.

 For
the year ended September 30, 2024, operating expenses were $1,796,758, including cost of revenues of $538,674, general and administrative
expenses of $1,196,102, and general and administrative expenses to related party of $61,982 respectively.

 For
the year ended September 30, 2024, the Company has incurred a net loss of $334,397.

 Liquidity
and Capital Resources

 Going
concern

 For
the year ended September 30, 2025, the Company incurred a net loss of $453,527 and used cash in operations of $505,898. These factors,
among others, raise substantial doubt about the Company's ability to continue as a going concern within one year of the date that
its financial statements are issued. In addition, the Company's independent registered public accounting firm, in their report
on the Company's September 30, 2025, audited financial statements, raised substantial doubt about the Company's ability to
continue as a going concern. The Company's financial statements included elsewhere in this annual report do not include any adjustments
that might be necessary should the Company be unable to continue as a going concern.

 The
Company's ability to continue as a going concern is dependent upon its ability to continue to implement its business plan to increase
its customer base and realize increased revenues. 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. Management's plans do not alleviate the substantial doubt about the Company's
ability to continue as a going concern.

 Cash
Used in Operating Activities

 Net
cash used in operating activities was $505,898 for the year ended September 30, 2025. The cash used in operating activities was primarily
consist of net loss, increase in inventories, increase in prepaid expenses and other current assets, decrease in accounts payable and
accrued liabilities, decrease in deferred liability and changes in operating lease liability contra by depreciation and amortization,
inventory written off and decrease in prepaid expenses related party.

 Net
cash used in operating activities was $235,188 for the year ended September 30, 2024. The cash used in operating activities was primarily
consist of net loss, increase in other current assets deposit, increase in prepaid expenses-related party, increase in deposits, decrease
in accounts payable and accrued liabilities, reduction in lease liability contra by depreciation and amortization and increase in deferred
revenue.

 Cash
Used in Investing Activity

 Net
cash used in investing activity was $31,679 for the year ended September 30, 2025. The cash used in investing activity consist of purchase
of property and equipment and an acquisition of an entity under common control.

 Net
cash used in investing activity was $57,426 for the year ended September 30, 2024. The cash used in investing activity solely consist
of purchase of property and equipment.

 Cash
Provided by Financing Activity

 Net
cash provided by financing activities was $3,581 for the year ended September 30, 2025. The cash provided by financing activities consists
of advances from officer.

 Net
cash provided by financing activities was $1,460,509 for the year ended September 30, 2024. The cash provided by financing activities
primarily consists of proceeds from the sale of common stock.

 OFF-BALANCE
SHEET ARRANGEMENTS

 As
of September 30, 2025, we have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect
on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures
or capital resources that are material to our stockholders.

 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

 None.

 ITEM
9A. CONTROLS AND PROCEDURES

 DISCLOSURE
CONTROLS AND PROCEDURES

 Under
the supervision and with the participation of our management, including our principal executive and 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 and financial officer concluded as of the evaluation
date that our disclosure controls and procedures were not effective as of September 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

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 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 September 30, 2025, 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 September
30, 2025, the Company's internal controls over financial reporting was 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.

 Notwithstanding
the identified material weaknesses, management has concluded that the Financial Statements included in this Annual Report on Form 10-K
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.

 Planned
remediation of material weaknesses

is actively engaged in developing and implementing remediation plans to address the material weaknesses described above. These remediation
efforts are ongoing and include or are expected to include preparation of written documentation of our internal control policies and
procedures, and to increase personnel and technical accounting expertise within the accounting function.

 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 Annual Report on Form 10-K.

 ITEM
9B. OTHER INFORMATION

 Insider
Trading Arrangements

 During
the year ended September 30, 2025, none of our directors or officers adopted or terminated any contract, instruction or written plan
for the purchase or sale of our securities to satisfy the affirmative defense conditions of "Rule 10b5-1 trading arrangement"
or any "non-Rule 10b5-1 trading arrangement".

 Future
Plans

 The
Company is actively engaged in discussions with several potential companies to explore strategic opportunities that align with its long-term
growth objectives. Through these potential collaborations or partnerships, the Company aims to generate sustainable value for shareholders,
create meaningful operational synergies, and enhance its overall market competitiveness. Management believes that these initiatives will
enable the Company to strengthen its business foundation, diversify its operations, and capture emerging opportunities within its target
markets.

 ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 Not
Applicable.

 PART
III

 ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 Biographical
information regarding the sole officer and director of the Company is provided below:

 NAME

 AGE

 POSITION

 Hsu
 Shou Hung

 President,
 Chief Executive Officer, Chief Financial Officer, Chairman of Board of Directors

 The
sole officer and director named above will serve until the next annual meeting of the stockholders or until his respective resignation
or removal from office. Thereafter, directors are anticipated to be elected for one-year terms at the annual stockholders' meeting.
Officers will hold their positions at the pleasure of the Board of Directors, absent any employment agreement, of which none currently
exists or is contemplated.

 Set
forth below is a brief description of the background and business experience of our sole officer and director.

 Mr.
Hsu has been our Chief Executive Officer, Chief Financial Officer and Director since the Company's incorporation. Mr. Hsu has over
20 years of management experience. From 1999 to 2009, he was the general manager of Lead International Financial Advisory Co., Ltd.,
a company focusing on international financial products sales. From 2003 to 2005, he was a Distinguished Lecturer at Fuxin Enterprise
Management Consulting CO., Ltd. From 2005 to 2007, he was a Distinguished Lecturer at Guangzhou Benchmark Enterprise Management Co.,
Ltd. From 2008 to 2009 he was a Distinguished Lecturer at Beijing Wenhe Fanglue Information Co., Ltd. From 2012 to 2016, Mr. Hsu was
the General Management at Oriental Ivy International Co., Ltd., a company that offers retail and wholesale cosmetics. From 2012 to 2017,
Mr. Hsu was a General Manager at Suzhou Shuiyue Ivy Trading Co., Ltd., a cosmetic retailer. From 2017 to present, Mr. Hsu has served
as a general manager of Shanghai Haoguan Enterprise Management Consulting Co., Ltd., a corporation that provides business management
consulting, corporate education, and training. Mr. Hsu holds a bachelor's degree in Statistics at Tamkang University, Taiwan.

 Mr.
Hsu brings to the Board of Directors his business leadership and extensive experience in consultancy, education services and training.

 TERM
OF OFFICE

 All
directors hold office until the next annual meeting of the stockholders of the Company and until their successors have been duly elected
and qualified. The Company's Bylaws provide that the Board of Directors will consist of no less than three members. Officers are
elected by and serve at the discretion of the Board of Directors.

 DIRECTOR
INDEPENDENCE

 Our
Board of Directors is currently composed of one member who does not qualify as an independent director in accordance with the published
listing requirements of the NASDAQ Global Market (though the Company may have a plan to list on the NASDAQ Global Market later). The
NASDAQ independence definition includes a series of objective tests, such as that the director is not, and has not been for at least
three years, one of our employees and that neither the director, nor any of his family members has engaged in various types of business
dealings with us. In addition, our Board of Directors has not made a subjective determination as to our director that no relationships
exist which, in the opinion of our Board of Directors, would interfere with the exercise of independent judgment in carrying out the
responsibilities of a director, though such subjective determination is required by the NASDAQ rules. Had our Board of Directors made
these determinations, our Board of Directors would have reviewed and discussed information provided by our director and us regarding
to our director's business and personal activities and relationships as they may relate to us and our management.

 CERTAIN
LEGAL PROCEEDINGS

 No
director, nominee for director, or executive officer of the Company has appeared as a party in any legal proceeding material to an evaluation
of his ability or integrity during the past five years.

 SIGNIFICANT
EMPLOYEES AND CONSULTANTS

 Other
than our sole officer and director, we currently have no other significant employees.

 AUDIT
COMMITTEE AND CONFLICTS OF INTEREST

 Since
we do not have an audit or compensation committee comprised of independent directors, the functions that would have been performed by
such committees are performed by our directors. The Board of Directors has not established an audit committee and does not have an audit
committee financial expert, nor has the Board of Directors established a nominating committee. The Board is of the opinion that such
committees are not necessary since the Company is an early exploration stage company and has only two directors, and to date, such directors
have been performing the functions of such committees. Thus, there is a potential conflict of interest in that our directors and officers
have the authority to determine issues concerning management compensation, nominations, and audit issues that may affect management decisions.

 There
are no family relationships among our directors or officers. Other than as described above, we are not aware of any other conflicts of
interest with any of our executive officers or directors.

 SECTION
16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

 Section
16(a) of the Securities Exchange Act of 1934 requires our executive officers and directors, and persons who own more than ten percent
of a registered class of our equity securities, file reports of ownership and changes in ownership with the SEC. Executive officers,
directors and greater-than-ten percent stockholders are required by SEC regulations to furnish us with all Section 16(a) forms they file.
Specific due dates for these reports have been established and the Company is required to report in this report any failure to file by
these dates.

 All
filing requirements were satisfied by the Company's officers, directors, and ten-percent holders.

 In
making these statements, we have relied on the written representation of our officers and directors or copies of the reports that they
have filed with the Commission.

 CODE
OF ETHICS

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

 SHAREHOLDER
PROPOSALS

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

 A
shareholder who wishes to communicate with our Board of Directors may do so by directing a written request addressed to our President,
at the address appearing on the first page of this Information Statement.

 ITEM
11. EXECUTIVE COMPENSATION

 The
following tables set forth certain information about compensation paid, earned or accrued for services by our Chief Executive Officer
and Chief Financial Officer for the fiscal years ended September 30, 2025, and 2024:

 SUMMARY
COMPENSATION TABLE

 Name and principal position

 Year

 Salary ($)

 Bonus ($)

 Stock Compensation ($)

 Option Awards ($)

 Non-Equity Incentive Plan Compensation ($)

 Nonqualified Deferred Compensation Earnings ($)

 All Other Compensation ($)

 Total ($)

 Hsu Shou Hung (1)
 Chief Executive Officer, Chief Financial Officer

 2025

 68,827

 -

 -

 -

 -

 -

 -

 $
 68,827

 Hsu Shou Hung (1)
 Chief Executive Officer, Chief Financial Officer

 2024

 45,506

 -

 -

 -

 -

 -

 -

 $
 45,506

 (1)

 On
 December 8, 2021, Mr. Hsu, a founder of the Company, was appointed as Chief Executive Officer, Chief Financial Officer, and sole
 director of the Company. The Company have not adopted or established a formal policy or procedure for determining the amount of compensation
 paid to our executive officers and only began to pay Mr. Hsu from September 1, 2022 onwards.

 Mr.
Hsu has an informal agreement with the Company whereas he was compensated approximately $68,827 (NT$2,170,353) and $45,506 (NT$1,454,135)
for his services provided to the Company for the year ended September 30, 2025 and 2024 respectively.

 STOCK
OPTION GRANTS

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

 EMPLOYMENT
AGREEMENTS

 Save
except for an informal agreement with our sole officer and director, Mr. Hsu Shou Hung for the year ended September 30, 2025, we do not
have an employment or consulting agreement with any officers or directors.

 COMPENSATION
DISCUSSION AND ANALYSIS

 DIRECTOR
COMPENSATION

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

 EXECUTIVE
COMPENSATION PHILOSOPHY

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

 INCENTIVE
BONUS

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

 LONG-TERM,
STOCK BASED COMPENSATION

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

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

 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
following table lists, as of September 30, 2025, the number of shares of Common Stock of the Company that are beneficially owned by (i)
each person or entity known to the Company to be the beneficial owner of more than 5% of our outstanding Common Stock; (ii) each officer
and director of the Company; and (iii) all officers and directors if any as a group.

 The
percentages below are calculated based on 216,779,700 shares of our Common Stock issued and outstanding as of September 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

 Sole Officer and Director

 Hsu Shou Hung (1)

 96,260,000

 44.4
 %

 5% Shareholders

 CPN Investment Limited (2)

 14,868,939

 6.86
 %

 Leader Capital Holdings Corp. (3)

 8,212,231

 3.79
 %

 (1)
The above row for Mr. Hsu Shou Hung is inclusive of his share ownership in the Company via Terra Wave Holdings Limited ("TERRA").
TERRA is owned exclusively by Mr. Hsu and is the beneficial owner of 10,000,000 shares of our Common Stock. In his personal name, Mr.
Hsu Shou Hung beneficially owns and controls approximately 86,260,000 shares of our Common Stock.

 (2)
Mr. Lin Yi Hsiu ("Mr. Jeff Lin") is the sole shareholder of CPN Investment Limited ("CPN").

 (3)
Mr. Lin Yi Hsiu ("Mr. Jeff Lin"), Chief Executive Officer and a director of Leader Capital Holdings Corp. ("LCHC"),
collectively with his beneficially owned or controlled companies, ultimately holds 61,037,778 shares of common stock of LCHC, or approximately
26.61% of LCHC's total issued and outstanding shares of common stock.

 ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE

 On
December 8, 2021, Mr. Hsu Shou Hung ("Mr. Hsu"), a founder of the Company, was appointed as Chief Executive and Financial
Officer, President, Secretary, Treasurer, and sole director of the Company. Currently, Mr. Hsu is our sole officer and director. As of
September 30, 2025, Mr. Hsu collectively owns 96,260,000 shares, or 44.4%, of the Company's restricted Common Stock.

 At
September 30, 2025 and 2024, $7,739 and $2,666, respectively, are due to Mr. Hsu for advances to the Company for operations. The advances
are due on demand, are unsecured, and are non-interest bearing.

 On
February 25, 2025, the Company entered into a Sale and Purchase Agreement to acquire Huang Tian Limited ("HTL"), a dormant
Taiwan private company wholly owned by Mr. Hsu, the Company's CEO and CFO, and largest shareholder. Pursuant to the agreement,
the Company agreed to acquire 100% of the issued and outstanding equity interests of HTL. The acquisition was completed on April 15,
2025, and was accounted for an acquisition of entities under common control. The total purchase consideration of $9,120 (NT$ 300,000)
exceeded the carrying value of net assets of $5,181(NT$ 168,320) by $3,939 (NT$ 131,680). In accordance with ASC 805-50, this excess
was recorded as an equity adjustment to equity, as it represents a transaction between entities under common control rather than an acquisition
at fair value.

 Mr.
Lin Yi Hsiu ("Jeff Lin") is Chief Executive Officer and a director of Leader Capital Holdings Corp. ("LCHC").
LCHC owns 8,212,231 shares of the Company's restricted Common Stock and is a 3.78% shareholder in the Company. In addition, CPN
Investment Limited ("CPN"), a company wholly owned by Jeff Lin, owns 14,868,939 shares of the Company's restricted
Common Stock, and is also a 6.85% shareholder of the Company.

 LCHC,
through its wholly owned subsidiary, LOC Weibo Co., Limited ("LOC") provides IT and maintenance services to the Company.
Leader Financial Asset Management Limited ("LFAML"), another company wholly owned by Jeff Lin, provides consulting and company
secretarial services to the Company.

 For
the year ended September 30, 2025, and 2024, the Company incurred the following fees to LCHC and affiliates:

 Paid to:

 Description

2025

2024

 LCHC

 IT services

 $
 35,100

 $
 30,500

 LOC

 IT services

 40,211

 31,482

 Total

 75,311

 61,982

 At
September 30, 2025 and 2024, $0 and $30,397, respectively, were prepaid expenses to LCHC and affiliates for IT and maintenance expenses.

 ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

 Below
is the aggregate amount of fees billed for professional services rendered by our principal accountants with respect to our last two fiscal
years:

 September 30, 2025

 September 30, 2024

 Audit fees

 $
 58,500

 $
 53,000

 Audit related fees

 -

 -

 Total

 $
 58,500

 $
 53,000

 The
category of "Audit fees" includes fees for our annual audit, quarterly review fees.

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

 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 Weinberg & Company, P.A. (2025 and 2024)
were approved by our Board of Directors.

 PART
IV

 ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 (a)
Exhibits

 The
following exhibits are filed or "furnished" herewith:

 Number

 Description

 3.1

 Certificate of Incorporation (1)

 3.2

 By-laws (1)

 31.1

 Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*

 32.1

 Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 Cover

 (1)

 Previously
 filed and incorporated in the Company's Registration Statement, Amendment No.3 to Form S-1 (File No. 333-271858) with the Securities
 and Exchange Commission on September 6, 2023.

 *
Filed herewith.

 (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus
for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

 ITEM
16. FORM 10–K SUMMARY

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

 SIGNATURES

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

 DFP

 (Name
 of Registrant)

 Date:
 December 19, 2025

 By:

 /s/
 Hsu Shou Hung

 Name:

 Hsu
 Shou Hung

 Title:

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

TO CONSOLIDATED FINANCIAL STATEMENTS

 Page
 #

 Consolidated
 Financial Statements

 Report of Independent Registered Public Accounting Firm (PCAOB ID: 572)

 Consolidated Balance Sheets as of September 30, 2025, and 2024

 Consolidated Statements of Operations and Comprehensive Loss for the years ended September 30, 2025 and 2024

 Consolidated Statements of Stockholders' Equity for the years ended September 30, 2025 and 2024

 Consolidated Statements of Cash Flows for the years ended September 30, 2025 and 2024

 Notes to Consolidated Financial Statements

 – F-15

 F- 1

 Report
of Independent Registered Public Accounting Firm

 To
the Stockholders and the Board of Directors of DFP Holdings Limited

 Opinion
on the Financial Statements

 We
have audited the accompanying consolidated balance sheets of DFP Holdings Limited (the "Company") as of September 30, 2025
and 2024, the related consolidated statements of operations and comprehensive loss, stockholders' equity, and cash flows for the
years then ended, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial
statements present fairly, in all material respects, the financial position of the Company as of September 30, 2025 and 2024, and the
results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in
the United States of America.

 Going
Concern

 The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
1 to the financial statements, during the year ended September 30, 2025, the Company incurred a net loss and used cash in operations.
These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in
relation to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from
the outcome of this uncertainty.

 Basis
for Opinion

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

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

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

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

 /s/
 Weinberg & Company, P.A.

 Los
Angeles, California

 December
19, 2025

 F- 2

 DFP

 CONSOLIDATED
BALANCE SHEETS

 AS
OF SEPTEMBER 30, 2025 AND 2024

 As of

2025

 As of

2024

 ASSETS

 Current assets:

 Cash and cash equivalents

 $
 1,363,759

 $
 1,888,361

 Restricted cash

 49,213

 47,303

 Prepaid expenses and other current assets

 40,154

 26,199

 Prepaid expenses-related party

 -

 30,397

 Total current assets

 1,453,126

 1,992,260

 Non-current assets:

 Property and equipment, net

 68,609

 62,051

 Operating lease right-of-use asset

 214,063

 Lease deposits

 14,436

 13,875

 Total non-current assets

 227,067

 289,989

 TOTAL ASSETS

 $
 1,680,193

 $
 2,282,249

 LIABILITIES AND STOCKHOLDERS' EQUITY

 Current liabilities:

 Accounts payable and accrued liabilities

 $
 63,082

 $
 76,098

 Deferred revenue

 68,820

 146,483

 Due to officer

 7,739

 2,666

 Operating lease liability – current portion

 80,632

 75,631

 Total current liabilities

 220,273

 300,878

 Non-current liabilities:

 Operating lease liability – non-current portion

 63,390

 138,432

 Total non-current liabilities

 63,390

 138,432

 TOTAL LIABILITIES

 283,663

 439,310

 COMMITMENTS AND CONTINGENCIES

 -

 -

 Stockholders' equity:

 Preferred Stock, $ 0.0001 par value; 200,000,000 shares authorized; no shares issued and outstanding

 -

 -

 Common Stock, $ 0.0001 par value; 600,000,000 shares authorized; 216,779,700 and 216,779,700 shares issued and outstanding at September 30, 2025 and 2024, respectively

 21,678

 21,678

 Additional paid in capital

 3,606,583

 3,610,522

 Accumulated other comprehensive loss

 3,202

 ( 7,855
)

 Accumulated deficit

 ( 2,234,933
)

 ( 1,781,406
)

 Total stockholders' equity

 1,396,530

 1,842,939

 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 $
 1,680,193

 $
 2,282,249

 See
accompanying notes to the consolidated financial statements.

 F- 3

 DFP

 CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 FOR
THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024

2025

2024

 REVENUES

 $
 1,152,084

 $

 OPERATING COSTS AND EXPENSES:

 Instructional costs and services

 394,786

 538,674

 General and administrative expenses

 1,105,949

 1,196,102

 General and administrative expenses-related party

 75,311

 61,982

 General and administrative expenses

 75,311

 61,982

 Total operating costs and expenses

 1,576,046

 1,796,758

 LOSS FROM OPERATIONS

 ( 423,962
)

 ( 313,531
)

 OTHER INCOME:

 Interest income

 19,234

 18,018

 LOSS BEFORE INCOME TAXES

 ( 404,728
)

 ( 295,513
)

 Income tax expense

 ( 48,799
)

 ( 38,884
)

 NET LOSS

)

)

 Other comprehensive loss

 - Foreign currency translation gain

 11,057

 4,706

 COMPREHENSIVE LOSS

 $
 ( 442,470
)

 $
 ( 329,691
)

 NET LOSS PER SHARE, basic and diluted

 $
 ( 0.00
)

 $
 ( 0.00
)

 WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING-basic and diluted

 216,779,700

 214,920,222

 See
accompanying notes to the consolidated financial statements.

 F- 4

 DFP

 CONSOLIDATED
STATEMENTS OF STOCKHOLDERS' EQUITY

 FOR
THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024

 Common Stock

 Additional

 Accumulated
 Other

 Total

 Number of
 Shares

 Amount

 Paid-in
 Capital

 Comprehensive
 Loss

 Accumulated
 Deficit

 Stockholders'
 Equity

 Balance as of September 30, 2023

 213,855,500

 $
 21,386

 $
 2,148,714

 $
 ( 12,561
)

 $
 ( 1,447,009
)

 $
 710,530

 Common stock issued for cash

 2,924,200

 1,461,808

 -

 -

 1,462,100

 Foreign currency translation

 -

 -

 -

 4,706

 -

 4,706

 Net loss

 -

 -

 -

 -

)

)

 Balance as of September 30, 2024

 216,779,700

 21,678

 3,610,522

 ( 7,855
)

 ( 1,781,406
)

 1,842,939

 Acquisition of entity under common control

 -

 -

 ( 3,939
)

 -

 -

 ( 3,939
)

 Foreign currency translation

 -

 -

 -

 11,057

 -

 11,057

 Net loss

 -

 -

 -

 -

)

)

 Balance as of September 30, 2025

 216,779,700

 $
 21,678

 $
 3,606,583

 $
 3,202

 $
 ( 2,234,933
)

 $
 1,396,530

 See
accompanying notes to the consolidated financial statements.

 F- 5

 DFP

 CONSOLIDATED
STATEMENTS OF CASH FLOWS

 FOR
THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024

2025

2024

 Cash flows from operating activities:

 Net loss

 $
)

 $
)

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

 Depreciation and amortization

 94,417

 8,670

 Inventory write-off

 6,201

 -

 Changes in operating assets and liabilities:

 Inventories

 ( 6,201
)

 -

 Prepaid expenses and other current assets

 ( 14,658
)

 ( 11,104
)

 Prepaid expenses-related party

 29,047

 ( 5,040
)

 Deposits

 -

 ( 13,875
)

 Decrease in right-of-use asset

 -

 18,384

 Accounts payable and accrued liabilities

 ( 13,473
)

 2,773

 Deferred revenue

 ( 77,664
)

 117,785

 Operating lease liability

 ( 70,040
)

 ( 18,384
)

 Net cash used in operating activities

 ( 505,898
)

 ( 235,188
)

 Cash flows from investing activities:

 Purchase of property and equipment

 ( 29,272
)

 ( 57,426
)

 Acquisition of Hung Tian Limited related party

 ( 2,407
)

 -

 Net cash used in investing activities

 ( 31,679
)

 ( 57,426
)

 Cash flows from financing activities:

 Proceeds from sale of common stock

 -

 1,462,100

 Advances from officer

 3,581

 ( 1,591
)

 Net cash provided by financing activities

 3,581

 1,460,509

 Effect of exchange rate changes in cash and cash equivalents

 11,304

 4,178

 Net (decrease) increase in cash, cash equivalents, and restricted cash

 ( 522,692
)

 1,172,073

 Cash, cash equivalents, and restricted cash, beginning of year

 1,935,664

 763,591

 Cash, cash equivalents and restricted cash, end of year

 $
 1,412,972

 $
 1,935,664

 Supplemental disclosure of cash flow information:

 Income taxes paid

 $
 48,963

 $
 24,159

 See
accompanying notes to the consolidated financial statements.

 F- 6

 DFP

 NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

 FOR
THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024

 1.
 BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Description
of business

 DFP
Holdings Limited, a Nevada corporation (the "Company"), was incorporated in the State of Nevada on December 8, 2021. The
Company provides online and offline educational services in Taiwan. The Company has a September 30 fiscal year end.

 On
March 8, 2022, the Company's wholly owned subsidiary, DFP Holdings Limited, was formed in Seychelles ("DFP Seychelles").
The Seychelles Company is an intermediate holding company, and operates business through its wholly owned subsidiary, DFP Holdings Limited,
a company incorporated in Taiwan ("DFP Taiwan").

 On
May 24, 2022, the Company acquired 100 % of Tide Holdings Limited, a company incorporated in Seychelles ("TIDE") from Mr.
Hsu Shou Hung, the CEO of the Company, for $ 1.

 On
April 15, 2025, the Company acquired 100 % of Huang Tian Limited, a company incorporated in Taiwan from Mr. Hsu Shou Hung, the CEO of
the Company, for a purchase price of approximately $ 9,120 (NT$ 300,000).

 Going
concern

 The
accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement
of liabilities and commitments in the normal course of business. In accordance with Accounting Standards Codification ("ASC")
205-40, Going Concern, the Company's management has evaluated whether there are conditions and events, considered in the
aggregate, that raise substantial doubt about the Company's ability to continue as a going concern within one year after the date
the accompanying financial statements were issued. For the year ended September 30, 2025, the Company recorded a net loss of $ 453,527
and used cash in operations of $ 505,898. These factors, among others, raise substantial doubt about the Company's ability to continue
as a going concern within one year of the date that these financial statements are issued. The accompanying financial statements do not
include any adjustments that might be necessary should the Company be unable to continue as a going concern.

estimates that the current funds on hand will be sufficient to continue operations through the next six months. The Company's ability
to continue as a going concern is dependent upon its ability to continue to implement its business plan to increase its customer base
and realize increased revenues. 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. Management's plans do not alleviate the substantial doubt about the Company's ability to continue
as a going concern

 F- 7

 Basis
of presentation

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

 The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries DFP Holdings Limited
(Seychelles) ("DFP Seychelles"), DFP Holdings Limited (Taiwan) ("DFP Taiwan") Tide Holdings Limited (TIDE), and
Huang Tian Limited (Taiwan) ("DFP Huang Tian"). Intercompany accounts and transactions have been eliminated in consolidation.

 Use
of estimates

 The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date
of the financial statements, and the reported amounts of revenues and expenses during the reporting year. Actual results could differ
from those estimates. Significant estimates include estimates for assumptions used in impairment testing of long-term assets, and the
accrual of potential liabilities.

recognition

 The
Company recognizes revenue in accordance with Financial Accounting Standard Board's ("FASB") Accounting Standards Codification
("ASC") Topic 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 only applies the five-step model to contracts when it is probable that
the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients.

 The
Company's revenue primarily consists of revenue from delivering online and in-person media and leadership training courses. Revenue
is recognized in the period in which the services are delivered, in an amount that reflects the consideration the Company expects to
be entitled to in exchange for those services. The Company recognizes deferred revenue at each period end for contracts that have been
paid but which the related service has not been performed or delivered. The Company offers no discounts, rebates, rights of return, or
other allowances to clients which would result in the establishment of reserves against service revenue.

 The
Company also generates revenue from subscription services, consulting and advertising fees, and sale of certain products.

 The
following table provides information about disaggregated revenue:

OF DISAGGREGATED REVENUE

2025

2024

 Media and leadership training courses

 $
 1,118,263

 $

 Other: Subscriptions, consulting and advertising, and product sales

 33,821

 -

 Total revenue

 $
 1,152,084

 $

 $
 1,152,084

 $

 F- 8

 Instructional
costs and services

 Cost
of service revenue primarily consists of commissions, advertising and promotion fee, facility rentals directly attributable to the courses
rendered, and cost of products.

 SCHEDULE OF
INFORMATION ABOUT COSTS AND SERVICES

2025

2024

 Commissions

 $
 279,864

 $
 357,136

 Advertising

 34,448

 93,292

 Rental of instructional facilities

 52,663

 62,984

 Other

 27,811

 25,262

 Total Instructional costs and services

 $
 394,786

 $
 538,674

 Instructional costs and services

 $
 394,786

 $
 538,674

 Cash,
cash equivalents, and restricted cash

 Cash
equivalents include demand deposits placed with banks or other financial institutions and all highly liquid investments with original
maturities at purchase of three months or less, including money market funds.

OF CASH AND CASH EQUIVALENTS

 As of

 2025

 2024

 Cash and cash equivalents

 Denominated in United States Dollars

 $
 1,142,551

 $
 1,531,438

 Denominated in New Taiwan Dollars

 221,208

 356,923

 Cash and cash equivalents

 1,363,759

 1,888,361

 Restricted cash

 49,213

 47,303

 Cash, cash equivalents and restricted cash

 $
 1,412,927

 $
 1,935,664

 Financial
instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash. As of September
30, 2025, substantially all the Company's cash was held by two major financial institutions located in Taiwan, which management
believes are of high credit quality. At September 30, 2025, none of the Company's cash accounts are insured by the U.S. Federal
Deposit Insurance Corporation (the "FDIC").

 Restricted
Cash

 Restricted
cash represents accounts designated as collateral required by the bank. Since our course fees are usually paid by our customers using
credit card transactions, banks are concerned about potential chargebacks from our customers. The Company includes restricted cash along
with the cash and cash equivalents balance for presentation in the consolidated statements of cash flows.

 Property
and equipment

 Property
and equipment is recorded at cost less accumulated depreciation. Additions, improvements, and major renewals or replacements that substantially
extend the useful life of an asset are capitalized. Repairs and maintenance expenditures are expensed as incurred. Depreciation is computed
using the straight-line method over the estimated useful lives of the related assets of four years. Leasehold improvements are amortized
on a straight-line basis over the shorter of their estimated useful lives or the remaining lease term.

assesses the carrying value of property 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 at that time. At September 30, 2025 and 2024, management determined
there were no impairments of the Company's property and equipment.

 F- 9

 Software
costs

 Costs
related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an
internal use software project will be expensed as incurred and certain costs incurred in the project's application development
stage will be capitalized. On an annual basis, or more frequently as conditions indicate, the Company will assess the recovery of the
unamortized software development costs by estimating the net undiscounted cash flows the asset is expected to generate. If the undiscounted
cash flows are not sufficient to recover the unamortized software cost, such assets will be considered to be impaired. The impairment
to be recognized will be measured as the amount by which the carrying amount of the asset exceeds its fair value. During the year ended
September 30, 2025 and 2024, the Company did no t recognize any impairment of software costs.

 Impairment
of long-lived assets

 The
Company evaluates its long-lived assets for indicators of possible impairment by comparison of the carrying amount to future net undiscounted
cash flows expected to be generated by such asset when events or changes in circumstances indicate the carrying amount of an asset or
asset group may not be recoverable. Should an impairment exist, the impairment loss would be measured based on the excess carrying value
of the asset over the asset's fair value generally determined by estimates of future discounted cash flows.

 Business Combinations

 The Company allocates the fair value of purchase consideration
to the tangible assets acquired, liabilities assumed, and separately identified intangible assets acquired based on their estimated fair
values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded
as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets.
Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows, useful lives,
and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently
uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which can be up
to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding
offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded in the consolidated statements
of operations and comprehensive loss.

 Leases

 The
Company accounts for its leases in accordance with ASC 842, Leases. The Company determines whether a contract is, or contains,
a lease at inception. Operating lease right-of-use ("ROU") assets and liabilities are recognized at the lease commencement
date based on the present value of lease payments over the lease term. ROU assets represent the Company's right to use an underlying
asset during the lease term, and lease liabilities represent the Company's obligation to make lease payments arising from the lease.
Generally, the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing
rate in determining the present value of lease payments. The Company's incremental borrowing rate is a hypothetical collateralized
borrowing rate based on its understanding of what its credit rating would be.

 Income
taxes

 The
Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred
tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred
taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more
likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is
uncertain.

 The
Company conducts its business in Taiwan and is subject to tax in Taiwan jurisdictions. As a result of its business activities, the Company
will file tax returns that are subject to examination by the Taiwan tax authority. The Company's deferred tax assets relate to
the Company's net operating losses in the U.S. and net operating losses and temporary differences between accounting basis and
tax basis for its Taiwan-based subsidiaries which are subject to corporate income tax in Taiwan.

 F- 10

 Advertising
costs

 Advertising
costs are expensed as incurred and were $ 34,448 and $ 93,292 in 2025 and 2024, respectively.

 Fair
value measurements

 The
Company follows the guidance of ASC 820-10, "Fair Value Measurements and Disclosures", with respect to financial assets and
liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used
in measuring fair value as follows:

 Level
1: Observable inputs such as quoted prices in active markets;

 Level
2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

 Level
3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

 The
Company believes the carrying amount reported in the balance sheet for cash, cash equivalents, restricted cash, prepaid expenses, accounts
payable and accrued liabilities, deferred revenue and due to officer, approximate their fair values because of the short-term nature
of these financial instruments.

 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 its functional currency,
New Taiwan Dollars ("NT$").

 In
general, for consolidation purposes, assets and liabilities of the Company's 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 financial statements of a foreign subsidiary are recorded
as a separate component of accumulated other comprehensive income or loss within stockholders' 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 TRANSLATION OF AMOUNTS BETWEEN USD AND TWD

 As of and for the year ended

2025

 As of and for the year ended

2024

 Period-end NT$: US$1 exchange rate

 30.48

 31.71

 Period-average NT$: US$1 exchange rate

 31.53

 31.91

 Net
income (loss) per share

 The
Company calculates net income (loss) per share in accordance with ASC Topic 260, "Earnings per Share." Basic income (loss)
per share is computed by dividing the net income (loss) by the weighted-average number of common shares outstanding during the period.
Diluted income per share is computed similar to basic income (loss) per share except that the denominator is increased to include the
number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if
the additional common shares were dilutive.

 At
September 30, 2025 and 2024, the Company has no potentially dilutive securities, such as options or warrants, outstanding.

 Segment
information

 Our
Chief Executive Officer ("CEO") is our chief operating decision maker ("CODM"). Our CEO evaluates performance
and makes operating decisions about allocating resources based on financial data presented on a consolidated basis. Because our CODM
evaluates financial performance on a consolidated basis, we have determined that we operate as a single reportable segment composed of
the consolidated financial results of DFP Holdings, Limited.

 Our
CODM uses consolidated net income (loss) as the sole measure of segment profit or loss. Significant segment expenses include salaries
and related, commissions, and operating expenses (see Note 9).

 Concentrations

 For
the year ended September 30, 2025 and 2024, no customer accounted for 10 % or of the Company's revenue.

 For
the year ended September 30, 2025, fees paid to a third-party consultant represented 19 % of total operating costs and expenses. During
the year ended September 30, 2024, fees paid to a third-party consultant represented 17 % of total operating costs and expenses. For the
year ended September 30, 2025 and 2024, there were no other vendors accounting for 10 % or more of the Company's operating costs
and expenses.

 F- 11

 Recent
accounting pronouncements

 In
November 2024, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2024-03
Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income
Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements,
among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and
depreciation, amortization and depletion expenses for each caption on the income statement where such expenses are included. ASU 2024-03
is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15,
2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively
to all periods presented in the financial statements. The Company is currently evaluating the provisions of this guidance and assessing
the potential impact on the Company's financial statement disclosures.

 In
September 2025, the FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40). This
ASU updates the capitalization criteria for internal-use software cost by removing references to software development project stages.
This ASU is effective for annual reporting periods beginning after December 15, 2027, and interim periods within those annual reporting
periods. Early adoption is permitted as of the beginning of an annual reporting period. The Company is currently evaluating the impact
of this ASU but does not expect it to have a material impact on its Condensed Consolidated Financial Statements and related disclosures.

 The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company's financial statements.

 NOTE
2 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

 SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

 As of

2025

 As of

2024

 Prepaid expenses

 $
 12,056

 $
 3,737

 Deposits

 25,032

 3,352

 Other receivables

 3,066

 19,110

 Total

 $
 40,154

 $
 26,199

 As
of September 30, 2025 and 2024, prepaid expenses and other current assets are made up of a deposits to a credit card processor, and prepaid
commissions, website, and legal fees.

 NOTE
3 – PROPERTY AND EQUIPMENT, Net

 SCHEDULE OF PROPERTY AND EQUIPMENT, Net

 As of

2025

 As of

2024

 Office equipment

 $
 10,513

 $
 9,214

 Leasehold improvements

 70,160

 64,240

 Motor vehicle

 25,019

 -

 Property and equipment,
 Gross

 105,692

 73,454

 Less: accumulated depreciation

 ( 37,083
)

 ( 11,403
)

 Property
 and equipment, Net

 $
 68,609

 $
 62,051

 For
the years ended September 30, 2025 and 2024, total depreciation expense was $ 24,377 and $ 8,670, respectively.

 F- 12

 NOTE
4 – OPERATING LEASES

 Prior
to July 1, 2024, the Company rented office space under a short-term lease with a term of 12 months at a monthly rental of approximately
$ 2,750 (NT$ 88,000) per month. On July 1, 2024, the Company, through its wholly owned subsidiary DFP Holdings Limited (Taiwan), entered
into two new operating leases for the rental of two offices with lease terms of three years each. The aggregate monthly lease payments
are approximately $ 7,000 (NT $ 220,000) per month, with aggregate commitment of approximately $ 242,000 (NT$ 7,731,000). In relation to
the two new leases, the Company recognized an operating lease right-of-use asset and related operating lease liability of $ 232,589 (NT$ 7,356,000)
upon commencement of the new leases.

 The
components of rent expense and supplemental cash flow information related to leases for the period are as follows:

OF SUPPLEMENTAL CASH FLOW INFORMATION

 Years September 30,

 2025

 2024

 Lease Cost

 Operating lease cost

 $
 81,727

 $
 44,974

 Other Information

 Weighted average remaining lease term – operating leases (in years)

 1.75

 2.75

 Weighted average discount rate for operating lease

 3.26
 %

 3.26
 %

 Operating
lease right-of-use asset for the year ended September 30, 2025 is as follows:

OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY

 Right-of-use assets, net as of September 30, 2024

 $
 214,063

 Less: amortization

 ( 76,056
)

 Foreign exchange translation

 6,015

 Right-of-use assets, net as of September 30, 2025

 $

 Operating lease liabilities for the year ended September 30, 2025 is as follows:

 Lease liability at September 30, 2024

 $
 214,063

 Add: imputed interest

 5,671

 Less: principal repayment

 ( 81,727
)

 Foreign exchange translation

 6,015

 Lease liability at September 30, 2025

 $

 Lease liability current portion

 $
 80,632

 Lease liability non-current portion

 63,390

 Total operating lease liability

 $

 Maturities
of the Company's lease liabilities are as follows:

 Year
ending September 30:

 SCHEDULE OF MATURITIES OF LEASE LIABILITIES

 2026

 $
 88,265

 2027

 66,199

 Total lease payments

 154,464

 Less: Imputed interest

 ( 10,442
)

 Present value of operating lease liabilities

 $

 NOTE
5 - STOCKHOLDERS' EQUITY

 As
of September 30, 2025 the Company has 600,000,000 shares of commons stock authorized and 216,779,700 shares of common stock issued and
outstanding, respectively.

 During
the year ended September 30, 2025, the Company did no t issue any shares of common stock.

 During
the year ended September 30, 2024, the Company issued an aggregated of 2,924,200 shares of its Common Stock at $ 0.50 per share for aggregate
gross proceeds of $ 1,462,100.

 F- 13

 NOTE
6 - INCOME TAXES

 The
Company recorded and paid income tax expense of $ 48,799 and $ 38,884 for the year ended September 30, 2025 and 2024 respectively.

 Provision
for income taxes consisted of the following:

OF PROVISION FOR INCOME TAXES

2025

2024

 Current:

 U.S.

 $
 -

 $
 -

 Taiwan

 Subtotal

 Current:

 Deferred:

 -

 -

 Provision for Income
 tax

 $

 $

 A
reconciliation of the income tax expense determined at the statutory income tax rate to the Company's income taxes is as follows:

OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT

2025

2024

 Loss before income taxes

 $
 ( 404,728
)

 $
 ( 295,513
)

 United States of America statutory income tax rate

 %

 %

 Income tax (benefit) expense computed at statutory corporate income tax rate

 ( 84,993
)

 ( 62,058
)

 Effect of different tax jurisdictions

 ( 1,517
)

 ( 3,232
)

 Change in valuation allowance

 135,309

 104,174

 Provision for income taxes

 $

 $

 The
Company's wholly owned subsidiary in Taiwan, DFP Holdings Limited (Taiwan) (the "Taiwan Company"), is governed by the
income tax law of Taiwan and is subject to a tax rate of 20 %.

 Significant
components of the aggregate deferred tax assets consisted of the following:

OF COMPONENTS OF AGGREGATE DEFERRED TAX ASSETS

 As
 of

 2025

 2024

 Deferred
 tax assets:

 Net
 operating loss carry forwards

 $

 441,615

 $

 311,569

 Gross
 deferred tax assets

 441,615

 311,569

 Less:
 valuation allowance

 ( 441,615

)

 ( 311,569

)

 Net
 deferred tax assets

 $

 -

 $

 -

 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 September 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
financial statements. ASC 740 also provides guidance on the recognition, measurement, classification and interest and penalties related
to uncertain tax positions.

 As
of September 30, 2025 and 2024, no liability
for unrecognized tax benefits was required to be recorded or disclosed.

 NOTE
7 - RELATED PARTY TRANSACTIONS

 Mr.
Hsu Shou Hung ("Mr. Hsu"), a founder of the Company, is currently the Company's CEO and CFO, sole director, and largest
shareholder. As of September 30, 2025, Mr. Hsu collectively owns 96,260,000 shares, or 44.4 %, of the Company's restricted Common
Stock.

 At
September 30, 2025 and 2024, $ 7,739 and $ 2,666,
respectively, are due to Mr. Hsu for advances to the Company for operations. The advances are due on demand, are unsecured, and are non-interest
bearing.

 Huang
Tian Limited-acquisition of entity under common control

 On
February 25, 2025, the Company entered into a Sale and Purchase Agreement to acquire Huang Tian Limited ("HTL"), a dormant
Taiwan private company wholly owned by Mr. Hsu, the Company's CEO and CFO, and largest shareholder. Pursuant to the agreement,
the Company agreed to acquire 100% of the issued and outstanding equity interests of HTL. The acquisition was completed on April 15,
2025, and was accounted for as an acquisition of entities under common control. The total purchase consideration of $ 9,120 (NT$ 300,000)
exceeded the carrying value of net assets acquired of $ 5,181 (NT$ 168,320) by $ 3,939 (NT$ 131,680). In accordance with ASC 805-50, this
excess was recorded as an adjustment to equity, as it represents a transaction between entities under common control rather than an acquisition
at fair value. The accompany consolidated financial statements were not retrospectively adjusted for the acquisition of HTL as of October
1, 2023, for comparative purposes because the historical operations of HTL were deemed to be immaterial to the Company's consolidated
financial statements.

 F- 14

 Leader
Capital Holdings Corp.

 Mr.
Lin Yi Hsiu ("Jeff Lin") is Chief Executive Officer and a director of Leader Capital Holdings Corp. ("LCHC").
LCHC owns 8,212,231 shares of the Company's restricted Common Stock and is a 3.79 % shareholder in the Company. In addition, CPN
Investment Limited ("CPN"), a company wholly owned by Jeff Lin, owns 14,868,939 shares of the Company's restricted
Common Stock, and is also a 6.85 % shareholder of the Company.

 LCHC,
through its wholly owned subsidiary, LOC Weibo Co., Limited ("LOC") provides IT and maintenance services to the Company.
Leader Financial Asset Management Limited ("LFAML"), another company wholly owned by Jeff Lin, provides consulting and company
secretarial services to the Company.

 For
the year ended September 30, 2025, and 2024, the Company incurred the following fees to LCHC and affiliates:

OF RELATED PARTIED INCURRED FEES TO LCHC AND AFFILIATES

 Paid to:

 Description

2025

2024

 LCHC

 IT services

 $
 35,100

 $
 30,500

 LOC

 IT services

 40,211

 31,482

 Total general and administrative
 expenses

 Total

 75,311

 61,982

 At
September 30, 2025 and 2024, $ 0 and $ 30,397, respectively, were prepaid expenses to LCHC and affiliates for IT and maintenance expenses.

 NOTE
8 – COMMITMENTS AND CONTINGENCIES

 In
August, 2024, the Company signed a contract with a third-party consultant and agreed to pay a total of $ 1.2 million for certain advisory
services associated with the Company's planned Initial Public Offering, and other consulting services. For the year ended September
30, 2025, $ 300,000 of these fees were included in general and administrative expenses on the accompanying financial statements.

 NOTE
9 - SEGMENT REPORTING

 The
Company's chief operating decision maker ("CODM") has been identified as the Company's Chief Executive Officer
("CEO"). The Company's CODM evaluates performance and makes operating decisions about allocating resources based on
financial data presented on a consolidated basis. Because the CODM evaluates financial performance on a consolidated basis, the Company
has determined that it has a single operating segment composed of the consolidated financial results of DFP Holdings, Limited. All of
our revenue is derived from one country which is in Taiwan.

 The
following table presents the significant segment expenses and other segment items regularly reviewed by our CODM. Operating expenses
include all remaining costs necessary to operate our business, which primarily include external professional services, income taxes,
and other administrative expenses:

OF SEGMENT INFORMATION

 As of and for the year ended December 31,

 2025

 2024

 $
 1,152,084

 $

 Less:

 Salaries and related

 438,011

 548,920

 Commissions

 279,864

 357,136

 Operating expenses

 858,171

 890,702

 Interest income

 ( 19,234
)

 ( 18,018
)

 Income tax expenses

 Net loss

 $
)

 $
)

 NOTE
10 - SUBSEQUENT EVENTS

 In November
2025, the Company completed acquisitions of the controlling equity interests in three private companies incorporated in Taiwan from unrelated
third parties. Given the recent timing of the closings of these transactions, the Company has not yet completed its evaluation of the
consideration transferred or the identification and measurement of the assets acquired and liabilities assumed. The Company is currently
evaluating the impact of these acquisitions on its financial statements.

 On
November 3, 2025, the Company entered into a sale and purchase agreement to acquire Dong Li Fang Zhou Co. Limited
("DLFZ"), a Taiwan dormant private company wholly owned by Ms. Yu, DLFZ's CEO and largest shareholder. Pursuant to
the agreement, the Company agreed to acquire 51 %
of the issued and outstanding equity interests of DLFZ. The acquisition was completed on November 18, 2025. The aggregate
consideration for the acquisition consisted of (i) cash consideration of $ 16,351
(TWD 510,000)
and (ii) contingent consideration in the form of up to 2,209,000
shares of the Company's common stock, issuable upon the achievement of specified post-acquisition revenue milestones. The
agreement also provides for a minimum guaranteed issuance of shares including 110,450
shares of the Company's common stock issuable upon execution of the sale and purchase agreement. Any contingent shares not
earned in accordance with the performance milestones are forfeited.

 On
November 7, 2025, the Company entered into three sale and purchase agreements to acquire Homula Limited Company ("HLC"),
a Taiwan dormant private company owned by three individual shareholders. Pursuant to the agreements, the Company agreed to acquire 51 %
of the issued and outstanding equity interests of HLC. The acquisition was completed on November 18, 2025. The aggregate
consideration for the acquisition consisted of (i) cash consideration of $ 16,351 (TWD 510,000) and (ii) contingent consideration in
the form of up to 2,209,000 shares of the Company's common stock, issuable upon the achievement of specified post-acquisition
revenue milestones. The agreement also provides for a minimum guaranteed issuance of shares including 110,450 shares
of the Company's common stock issuable upon execution of the sale and purchase agreement. Any contingent shares not earned in
accordance with the performance milestones are forfeited.

 On
November 10, 2025, the Company entered into a sale and purchase agreement to acquire Haisen Shangliu Co. Limited ("HSCL"),
a Taiwan dormant private company wholly owned by Ms. Liao, HSCL's CEO and largest shareholder. Pursuant to the agreement, the Company
agreed to acquire 51 %
of the issued and outstanding equity interests of HSCL. The acquisition was completed on November 28, 2025. The aggregate consideration
for the acquisition consisted of (i) cash consideration of $ 16,351 (TWD 510,000) and (ii) contingent consideration in the form of up
to 2,209,000 shares of the Company's common stock, issuable upon the achievement of specified post-acquisition revenue milestones.
The agreement also provides for a minimum guaranteed issuance of shares including 110,450 shares of the Company's common stock issuable upon execution
of the sale and purchase agreement. Any contingent shares not earned in accordance with the performance milestones are forfeited.

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