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 U.S. SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549

 FORM 10-K

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

 For the fiscal year ended December 31, 2023
 Commission file number: 000-55260

 MAKINGORG, INC.

 (Exact name of Company as specified in its charter)

 Nevada

 39-2079723

 (State of incorporation)

 (I.R.S. Employer Identification No.)

 19th Floor, No. 9 Shangqingsi Road, Yuzhong District,
 Chongqing, China
 + 86 - 023-6330810

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

 Securities registered pursuant to Section 12(g) of the Exchange Act:
 Common Stock, $0.001 par value

 Indicate by check mark if the Company is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the Company is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No

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

 Indicate by check mark whether the Company 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 Company was required to submit and post such files). Yes No

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

 Indicate by check mark whether the Company is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See 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

 (Do not check if a 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

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

 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.

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

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

 Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12,13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes. No

 The aggregate market value of voting stock held by non-affiliates of the Company as of the last business day of the Company's most recently completed fiscal quarter was $ 7,588,899 (computed by reference to the closing price of a share of the Company's common stock of $0.75 on that date as reported).

 As of October 22, 2024, 35,540,000 shares of the issuer's common stock were issued and outstanding.

 Documents Incorporated By Reference: None

 Page

 Item 1

 Business

 Item 1A

 Risk Factors

 Item IB

 Unresolved Staff s

 Item 2

 Properties

 Item 3

 Legal Proceedings

 Item 4

 Mine Safety Disclosures

 Item 5

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

 Item 6

 Selected Financial Data

 Item 7

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

 Item 7A

 Quantitative and Qualitative Disclosures About Market Risk

 Item 8

 Financial Statements

 Item 9

 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

 Item 9A

 Controls and Procedures

 Item 9B

 Other Information

 Item 10

 Directors, Executive Officers and Corporate Governance

 Item 11

 Executive Compensation

 Item 12

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

 Item 13

 Certain Relationships and Related Transactions, and Director Independence

 Item 14

 Principal Accounting Fees and Services

 Item 15

 Exhibits and Financial Statement Schedules

 SIGNATURES

 Item 1. Business.

 As used in this Annual Report on Form 10-K (this "Report"), references to the "Company," the "Company," "we," "our" or "us" refer to MakingORG, Inc., unless the context otherwise indicates.

 Forward-Looking Statements

 Certain statements contained in this report, including statements regarding our business, financial condition, our intent, belief or current expectations, primarily with respect to the future operating performance of the Company and other statements contained herein regarding matters that are not historical facts, are "forward-looking" statements. You can identify forward-looking statements by those that are not historical in nature, particularly those that use terminology such as "may," "will," "should," "expects," "anticipates," "contemplates," "estimates," "believes," "plans," "projected," "predicts," "potential," or "continue" or the negative of these similar terms. Future filings with the Securities and Exchange Commission, future press releases and future oral or written statements made by us or with our approval, which are not statements of historical fact, may contain forward-looking statements. Because such statements include risks and uncertainties, actual results may differ materially from those expressed or implied by such forward-looking statements.

 All forward-looking statements speak only as of the date on which they are made. We undertake no obligation to update such statements to reflect events that occur or circumstances that exist after the date on which they are made, except as required by federal securities and any other applicable law.

 Overview

 The Company was incorporated in the State of Nevada on August 10, 2012 to be in the power sports business.

 On July 29, 2014, Vladimir Nedrygaylo, the principal shareholder of Drimex Inc. consummated the transactions contemplated by the Stock Purchase Agreement dated as of June 24, 2014 which provided for the sale of 5,000,000 shares of common stock (not adjusted for the forward split described below) of the Company (the "Shares") to Juanzi Cui. The consideration paid for the Shares, which represented 84.7% of the issued and outstanding share capital of the Company on a fully-diluted basis, was $325,000. The source of the cash consideration for the Shares was the personal funds of Mrs. Cui. In connection with the transaction, Mr. Nedrygaylo released the Company from all debts owed to him. Ms. Cui became the Company's sole officer and director.

 On August 22, 2014, the Company amended and restated Articles of Incorporation, changed the name of the Company from "Drimex, Inc." to "MakingORG, Inc." and increased the amount of authorized shares of common stock from 75,000,000 to 150,000,000, with a par value of $0.001 per share.

 Effective August 22, 2014, the Company effected a 6 for 1 forward split on its common stock outstanding in the form of a dividend, under which each stockholder of record on that date received 5 additional shares of the Corporation's $0.001 par value common stock for every 1 share owned. All share and per share amounts presented in this Annual Report and the financial statements and notes thereto have been adjusted for the stock split.

 On September 1, 2016, the Company entered into a Convertible Note Agreement in the principal amount of $200,000 with an unrelated party. The note bears interest at 12% per annum and the holder is able to convert all unpaid interest and principal into common shares at $3.50 per share. The note matures on September 1, 2018. The Company recognized a discount on the note of $38,857 at the agreement date. The interest expense was due every six months commencing of March 1, 2017 until the principal amount of this convertible note was paid in full.

 On September 1, 2018, the Company entered into an Amended and Restated 12% Convertible Promissory Note. Pursuant to an Amended and Restated 12% Convertible Promissory Note, both parties agreed to extend a Convertible Note Agreement to September 1, 2019 with no additional consideration.

 On September 1, 2019, the Company entered into an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2020 with no additional consideration. The Company recognized a discount on the note of $54,400 at the amended agreement date. Since the conversion feature of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.

 On September 1, 2020, the Company entered an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2022 with no additional consideration. The Company recognized a discount on the note of $0 at the amended agreement date.

 On September 1, 2022, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2024 with no additional consideration. No discount is recognized at the amended agreement date.

 On September 1, 2024, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2026 with no additional consideration. No discount is recognized at the amended agreement date.

 On October 20, 2017, the Company filed documents registering their intention to transact interstate business in the state of California in the United States. Juanzi Cui, who took control of the Company as described above, intended that the Company open a line of organic food stores or stores-in-stores within the Asian communities in the United States.

 On November 29, 2016, the Company incorporated HK Feng Wang Group Limited ("HKFW") under the laws of Hong Kong. On August 22, 2017, HKFW incorporated Chongqing Beauty Kenner Biotechnology Co., Ltd ("CBKB") under the laws of the People's Republic of China ("PRC").

 The Company and its subsidiaries purchase Acer truncatum bunge seed oil from China, outsource to third parties to manufacture Acer truncatum bunge related health product, and sell to end users and distributors in the United States and PRC.

 CBKB entered into a Strategic Cooperation Framework Agreement with Hangzhou Life Century Hualian Supermarket Chain Co., Ltd. ("HLCH"), dated May 25, 2018, pursuant to which the Company agreed to assist HLCH in identifying brand-specific, high tech characteristics products, such as acer truncatum nervonic acid oil, acer truncatum seed oil capsule, acer truncatum edible oil, acer truncatum oil with nervonic acid formula, acer truncatum coffe, acer truncatum tea, canned acer truncatum, acer truncatum cosmetics, acer truncatum skin care products, hair wash products and acer trunncatrum food. At such time, the Company ceased being a shell company.

 Competition

 The Company is an insignificant participant among firms which engage in business combinations with development stage enterprises. There are many established management and financial consulting companies and venture capital firms which have significantly greater financial and personnel resources, technical expertise and experience than the Company. In view of the Company's limited financial resources and management availability, the Company will continue to be at a significant competitive disadvantage vis-a-vis the Company's competitors.

 Regulation and Taxation

 The Investment Company Act of 1940 defines an "investment company" as an issuer which is or holds itself out as being engaged primarily in the business of investing, reinvesting or trading of securities. While the Company does not intend to engage in such activities, the Company could become subject to regulation under the Investment Company Act of 1940 in the event the Company obtains or continues to hold a minority interest in a number of development stage enterprises. The Company could be expected to incur significant registration and compliance costs if required to register under the Investment Company Act of 1940. Accordingly, management will continue to review the Company's activities from time to time with a view toward reducing the likelihood the Company could be classified as an "investment company."

 The Company intends to structure a merger or acquisition in such manner as to minimize Federal and state tax consequences to the Company and to any target company.

 Employees

 The Company currently has two full-time employees. All functions including development, strategy, negotiations and administration are currently being provided by Mrs. Cui, our sole executive officer and director, on a voluntary basis.

 Item 1A. Risk Factors

 Risk Factor Summary

 The following are some material risks, any of which could have an adverse effect on our business financial condition, operating results, or prospects.

 Risks Relating to Doing Business in China

 o

 Changes in China's economic, political or social conditions or government policies could have a material adverse effect on our business and operations;

 o

 Our profitability may be seriously affected by fluctuations in exchange rates between the Renminbi and the U.S. dollar;

 o

 Governmental control of currency conversion may limit our ability to use our revenues effectively and our ability to obtain financing;

 o

 Adverse changes in political, economic and other policies of the Chinese government could have a material adverse effect on the overall economic growth of China, which could materially and adversely affect the growth of our business and our competitive position;

 o

 Uncertainties with respect to the PRC legal system could have a material adverse effect on us;

 o

 Since our operations and assets are located in China, shareholders may find it difficult to enforce a U.S. judgement against the assets of our Company, our directors and executive officers.

 Changes in China's economic, political or social conditions or government policies could have a material adverse effect on our business and operations.

 Substantially all of our assets and operations are located in China. Accordingly, our business, financial condition, results of operations and prospects may be influenced to a significant degree by political, economic and social conditions in China generally. The Chinese economy differs from the economies of most developed countries in many respects, including the level of government involvement, level of development, growth rate, control of foreign exchange and allocation of resources. Although the Chinese government has implemented measures emphasizing the utilization of market forces for economic reform, the reduction of state ownership of productive assets, and the establishment of improved corporate governance in business enterprises, a substantial portion of productive assets in China is still owned by the government. In addition, the Chinese government continues to play a significant role in regulating industry development by imposing industrial policies. The Chinese government also exercises significant control over China's economic growth through allocating resources, controlling payment of foreign currency-denominated obligations, setting monetary policy and providing preferential treatment to particular industries or companies.

 While the Chinese economy has experienced significant growth over past decades, growth has been uneven, both geographically and among various sectors of the economy. Any adverse changes in economic conditions in China, in the policies of the Chinese government or in the laws and regulations in China could have a material adverse effect on the overall economic growth of China. Such developments could adversely affect our business and operating results, lead to a reduction in demand for our products and adversely affect our competitive position. The Chinese government has implemented various measures to encourage economic growth and guide the allocation of resources. Some of these measures may benefit the overall Chinese economy, but may have a negative effect on us. For example, our financial condition and results of operations may be adversely affected by government control over capital investments or changes in tax regulations. In addition, in the past the Chinese government has implemented certain measures, including interest rate adjustment, to control the pace of economic growth. These measures may cause decreased economic activity in China, which may adversely affect our business and operating results.

 Our profitability may be seriously affected by fluctuations in exchange rates between the Renminbi and the U.S. dollar.

 All of our revenue is denominated in Renminbi while our financial reporting is in U.S. dollars. As a result, any significant fluctuation in exchange rates may cause us to incur currency exchange translation and harm our financial condition and results of operations.

 Movements in Renminbi exchange rates are affected by, among other things, changes in political and economic conditions and China's foreign exchange regime and policy. The Renminbi has been unpegged from the U.S. dollar since July 2005 and, although the People's Bank of China regularly intervenes in the foreign exchange market to limit fluctuations in Renminbi exchange rates, the Renminbi may appreciate or depreciate significantly in value against the U.S. dollar in the medium to long term. Moreover, it is possible that the PRC authorities may lift restrictions on fluctuations in Renminbi exchange rates and lessen intervention in the foreign exchange market in the future.

 To date, we have not entered into any hedging transactions in an effort to reduce our exposure to foreign currency exchange risk. While we may decide to enter into hedging transactions in the future, the availability and effectiveness of these hedges may be limited and we may not be able to adequately hedge our exposure or at all.

 Governmental control of currency conversion may limit our ability to use our revenues effectively and our ability to obtain financing.

 The PRC government imposes control on the convertibility of the Renminbi into foreign currencies and, in certain cases, the remittance of currency out of China. We receive all our revenues in Renminbi, which currently is not a freely convertible currency. Restrictions on currency conversion imposed by the PRC government may limit our ability to use revenues generated in Renminbi to fund our expenditures denominated in foreign currencies or our business activities outside China. Under China's existing foreign exchange regulations, Renminbi may be freely converted into foreign currency for payments relating to current account transactions, which include among other things dividend payments and payments for the import of goods and services, by complying with certain procedural requirements.

 Adverse changes in political, economic and other policies of the Chinese government could have a material adverse effect on the overall economic growth of China, which could materially and adversely affect the growth of our business and our competitive position.

 All of our business operations are conducted in China. Accordingly, our business, financial condition, results of operations and prospects are affected significantly by economic, political and legal developments in China. Although the PRC economy has been transitioning from a planned economy to a more market-oriented economy since the late 1970s, the PRC government continues to exercise significant control over China's economic growth through direct allocation of resources, monetary and tax policies, and a host of other government policies such as those that encourage or restrict investment in certain industries by foreign investors, control the exchange between the Renminbi and foreign currencies, and regulate the growth of the general or specific market. While the Chinese economy has experienced significant growth in the past 30 years, growth has been uneven, both geographically and among various sectors of the economy. As the PRC economy has become increasingly linked with the global economy, China is affected in various respects by downturns and recessions of major economies around the world. The various economic and policy measures enacted by the PRC government to forestall economic downturns or bolster China's economic growth could materially affect our business. Any adverse change in the economic conditions in China, in policies of the PRC government or in laws and regulations in China could have a material adverse effect on the overall economic growth of China and market demand for our outsourcing services. Such developments could adversely affect our businesses, lead to a reduction in demand for our services and adversely affect our competitive position.

 Uncertainties with respect to the PRC legal system could have a material adverse effect on us.

 The PRC legal system is based on written statutes. Prior court decisions may be cited for reference but have limited precedential value. Since the late 1970s, the PRC government has been building a comprehensive system of laws and regulations governing economic matters in general. The overall effect has been to significantly enhance the protections afforded to various forms of foreign investments in China. We conduct our business primarily through our WFOE, the VIE and its subsidiaries established in China. These companies are generally subject to laws and regulations applicable to foreign investment in China. However, since these laws and regulations are relatively new and the PRC legal system continues to rapidly evolve, the interpretations of many laws, regulations and rules are not always uniform and enforcement of these laws, regulations and rules involves uncertainties, which may limit legal protections available to us. In addition, some regulatory requirements issued by certain PRC government authorities may not be consistently applied by other government authorities (including local government authorities), thus making strict compliance with all regulatory requirements impractical, or in some circumstances impossible. For example, we may have to resort to administrative and court proceedings to enforce the legal protection that we enjoy either by law or contract. However, since PRC administrative and court authorities have discretion in interpreting and implementing statutory and contractual terms, it may be more difficult to predict the outcome of administrative and court proceedings and the level of legal protection we enjoy than in more developed legal systems. These uncertainties may impede our ability to enforce the contracts we have entered into with our business partners, clients and suppliers. In addition, such uncertainties, including any inability to enforce our contracts, together with any development or interpretation of PRC law that is adverse to us, could materially and adversely affect our business and operations. Furthermore, intellectual property rights and confidentiality protections in China may not be as effective as in the United States or other more developed countries. We cannot predict the effect of future developments in the PRC legal system, including the promulgation of new laws, changes to existing laws or the interpretation or enforcement thereof, or the preemption of local regulations by national laws. These uncertainties could limit the legal protections available to us and other foreign investors, including you. In addition, any litigation in China may be protracted and result in substantial costs and diversion of our resources and management attention.

 Since our operations and assets are located in China, shareholders may find it difficult to enforce a U.S. judgement against the assets of our Company, our directors and executive officers.

 Our operations and assets are located in China. In addition, our executive officers and directors are non-residents of the U.S., and substantially all the assets of such persons are located outside the U.S. As a result, it could be difficult for investors to effect service of process in the U.S., or to enforce a judgment obtained in the U.S. against us or any of our officers or directors.

 Item 1B. Unresolved Staff s

 None

 Item 2. Properties

 The Company entered into a lease agreement with Chongqing Fengpu Wanjia Biotechnology Co., Ltd for the period from March 1, 2022 to February 28, 2023. Pursuant to the lease agreement, monthly rent was lowered to RMB20,000 (approximately $3,200), payable by the 5 th of each month with the first two-month rent free. The lease was for a one-year term and the Company had the priority to renew the lease. The Company renewed the lease and has been leasing the property since February 28, 2023 for RMB20,000 per month. The lease expires on February 28, 2025. Leases is classified as operating at the inception of the lease and ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease terms of the commencement date with 5.93% incremental borrowing rate used. The lease does not contain any residual value guarantees or material restrictive covenants. The Company currently has no finance leases.

 Item 3. Legal Proceedings

 There is no pending legal proceeding to which the Company is a party or in which any director, officer or affiliate of the Company, any owner of record or beneficially of more than 5% of any class of voting securities of the Company, or security holder is a party adverse to the Company or has a material interest adverse to the Company. The Company's property is not the subject of any pending legal proceedings.

 Item 4. Mine Safety Disclosures

 Not applicable.

 Item 5. Market for Company's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Market Information

 On April 8, 2014, the Company became listed on the OTCQB under the symbol "DRIM". As of August 25, 2014, the trading symbol of the Company became "CQCQ". The Company is now quoted on the OTC Pink Sheets. The high and low sales prices as reported on the OTC as of the end of each quarter commencing on January 1, 2024 through December 31, 2024 was $0.75. The quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission, and may not represent actual transactions.

 The last reported sales price of our common stock on the OTC Markets on October 23, 2024, was $0.75.

 Dividend Policy

 We have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of Directors. There are no contractual restrictions on our ability to declare or pay dividends.

 Holders

 As of October 22, 2024, there were 35,540,000 shares of common stock issued and outstanding, which were held by 312 stockholders of record.

 Equity Compensation Plans

 Currently the Company does not have any equity compensation plan.

 Recent Sales of Unregistered Securities; Use of Proceeds from Registered Securities

 On September 1, 2016, the Company entered into a Convertible Note Agreement in the principal amount of $200,000 with an unrelated party. The note bears interest at 12% per annum and the holder is able to convert all unpaid interest and principal into common shares at $3.50 per share. The note matures on September 1, 2018. The Company recognized a discount on the note of $38,857 on the agreement date. The interest expense was due every six months commencing on March 1, 2017 until the principal amount of this convertible note is paid in full.

 On September 1, 2018, the Company entered into an Amended and Restated 12% Convertible Promissory Note. Pursuant to an Amended and Restated 12% Convertible Promissory Note, both parties agreed to extend a Convertible Note Agreement to September 1, 2019 with no additional consideration.

 On September 1, 2019, the Company entered into an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2020 with no additional consideration. The Company recognized a discount on the note of $54,400 at the amended agreement date. Since the conversion feature of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a BCF. A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.

 On September 1, 2020, the Company entered an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2022 with no additional consideration. The Company recognized a discount on the note of $0 at the amended agreement date.

 On September 1, 2022, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2024 with no additional consideration. No discount is recognized at the amended agreement date.

 On September 1, 2024, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2026 with no additional consideration. No discount is recognized at the amended agreement date.

 The Company incurred interest expense related to the convertible note of $24,000 and $24,000 for the years ended December 31, 2023 and 2022, respectively. No unamortized debt discount as of December 31, 2023 and 2022, respectively. As of December 31, 2023, and 2022, net balance of the convertible note amounted to $200,000 and $200,000, respectively.

 Purchases of Equity Securities by the Small Business Issuer and Affiliated Purchasers

 None.

 Item 6. Selected Financial Data.

 Smaller reporting companies are not required to provide the information required by this Item 6.

 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations.

 The following discussion should be read in conjunction with the Company's consolidated financial statements, which are included elsewhere in this Form 10-K.

 Overview

 MakingORG, Inc. ("MakingORG") was incorporated under the laws of the State of Nevada on August 10, 2012. The trading symbol of the Company is "CQCQ" and the fiscal year end is December 31. On October 20, 2016, MakingORG filed documents registering its intention to transact interstate business in the state of California. On November 29, 2016, MakingORG incorporated HK Feng Wang Group Limited ("HKFW") under the laws of Hong Kong. On August 22, 2017, HKFW incorporated Chongqing Beauty Kenner Biotechnology Co., Ltd ("CBKB") under the laws of the People's Republic of China ("PRC").

 On November 29, 2016, the Company incorporated HK Feng Wang Group Limited ("HKFW") under the laws of Hong Kong. On August 22, 2017, HKFW incorporated Chongqing Beauty Kenner Biotechnology Co., Ltd ("CBKB") under the laws of the People's Republic of China ("PRC").

 The Company and its subsidiaries purchase Acer truncatum bunge seed oil from China, outsource to third parties to manufacture Acer truncatum bunge related health products, and sell to distributors in PRC.

 CBKB entered into a Strategic Cooperation Framework Agreement with Hangzhou Life Century Hualian Supermarket Chain Co., Ltd. ("HLCH"), dated May 25, 2018, pursuant to which the Company agreed to assist HLCH in identifying brand-specific, high tech characteristics products, such as acer truncatum nervonic acid oil, acer truncatum seed oil capsule, acer truncatum edible oil, acer truncatum oil with nervonic acid formula, acer truncatum coffe, acer truncatum tea, canned acer truncatum, acer truncatum cosmetics, acer truncatum skin care products, hair wash products and acer trunncatrum food. This agreement did not continue due to HLCH did not operating well in the year 2019.

 In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it spread to several other countries and infections have been reported globally. China governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. As a result, the Company closed its China operations from the end of January 2020 to the end of March 2020.

 The ultimate impact of the COVID-19 pandemic on the Company's operations is still unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations.

 Plan of Operation

 Our sole officer and director intends to sell Acer truncatum bunge related health product in the United States and PRC. We may just identify and negotiate with another company for a business combination or merger of that entity with and into our company. We would seek, investigate and, if such investigation warrants, acquire an interest in one or more business opportunities presented to it by persons or firms who or which desire to seek the perceived advantages of a publicly held corporation. At this time, we have no plan, proposal, agreement, understanding or arrangement to acquire or merge with any specific business or company, and the Company has not identified any specific business or company for investigation and evaluation. No member of management or promoter of the Company has had any material discussions with any other company with respect to any acquisition of that company.

 We will not restrict our search for another target company to any specific business, industry or geographical location, and the Company may participate in a business venture of virtually any kind or nature. The discussion of the proposed plan of operation under this caption and throughout this Annual Report is purposefully general and is not meant to be restrictive of the Company's virtually unlimited discretion to search for and enter into potential business opportunities.

 The extent of the impact of COVID-19 on our business and financial results will depend on future developments, including the duration and spread of any future outbreak within the markets in which we operate, the related impact on our customers and suppliers and the possibility of an economic recession after the virus has subsided, all of which are highly uncertain and ever-changing. Any of these factors could materially increase our costs, negatively impact our sales and damage our results of operations and liquidity. The severity and duration of any such impacts, including after the virus has subsided, cannot be predicted.

 Sources of Opportunities

 The Company anticipates that business opportunities for possible acquisition will be referred by various sources, including its officers and directors, professional advisers, securities broker-dealers, venture capitalists, members of the financial community, and others who may present unsolicited proposals.

 The Company will seek a potential business opportunity from all known sources but will rely principally on personal contacts of its officer and director and consultants as well as indirect associations between them and other business and professional people. It is not presently anticipated that the Company will engage professional firms specializing in business acquisitions or reorganizations.

 Evaluation of Opportunities

 The analysis of new business opportunities will be undertaken by or under the supervision of the officer and director of the Company. Management intends to concentrate on identifying prospective business opportunities which may be brought to its attention through present associations with management. In analysing prospective business opportunities, management will consider such matters as the available technical, financial and managerial resources; working capital and other financial requirements; history of operation, if any; prospects for the future; present and expected competition; the quality and experience of management services which may be available and the depth of that management; the potential for further research, development or exploration; specific risk factors not now foreseeable but which then may be anticipated to impact the proposed activities of the Company; the potential for growth or expansion; the potential for profit; the perceived public recognition or acceptance of products, services or trades; name identification; and other relevant factors. The officer and director of the Company will meet personally with management and key personnel of the firm sponsoring the business opportunity as part of her investigation. To the extent possible, the Company intends to utilize written reports and personal investigation to evaluate the above factors. The Company will not acquire or merge with any company for which audited consolidated financial statements cannot be obtained.

 It may be anticipated that any opportunity in which the Company participates will present certain risks. Many of these risks cannot be adequately identified prior to selection of the specific opportunity, and the Company's stockholders must, therefore, depend on the ability of management to identify and evaluate such risk. In the case of some of the opportunities available to the Company, it may be anticipated that the promoters thereof have been unable to develop a going concern or that such business is in its development stage in that it has not generated significant revenues from its principal business activities prior to the Company's anticipation. There is a risk, even after the Company's participation in the activity and the related expenditure of the Company's funds that the combined enterprises will still be unable to become a going concern or advance beyond the development stage. Many of the opportunities may involve new and untested products, processes, or market strategies which may not succeed. Such risks will be assumed by the Company and, therefore, its stockholders.

 The Company will not restrict its search for any specific kind of business but may acquire a venture which is in its preliminary or development stage, which is already in operation, or in essentially any stage of its corporate life. It is currently impossible to predict the status of any business in which the Company may become engaged, in that such business may need additional capital, may merely desire to have its shares publicly traded, or may seek other perceived advantages which the Company may offer.

 Acquisition of Opportunities

 In implementing a structure for a particular business acquisition, the Company may become a party to a merger, consolidation, reorganization, joint venture, franchise or licensing agreement with another corporation or entity. It may also purchase stock or assets of an existing business. On the consummation of a transaction, it is possible that the present management and shareholders of the Company will not be in control of the Company. In addition, the Company's officer and director may, as part of the terms of the acquisition transaction, resign and be replaced by new officers and directors without a vote of the Company's stockholders.

 It is anticipated that any securities issued in any such reorganization would be issued in reliance on exemptions from registration under applicable Federal and state securities laws. In some circumstances, however, as a negotiated element of this transaction, the Company may agree to register such securities either at the time the transaction is consummated, under certain conditions, or at specified time thereafter. The issuance of substantial additional securities and their potential sale into any trading market which may develop in the Company's common stock may have a depressive effect on such a market. While the actual terms of a transaction to which the Company may be a party cannot be predicted, it may be expected that the parties to the business transaction will find it desirable to avoid the creation of a taxable event and thereby structure the acquisition in a so called "tax free" reorganization under Sections 368(a) (1) or 351 of the Internal Revenue Code of 1986, as amended (the "Code"). In order to obtain tax free treatment under the Code, it may be necessary for the owners of the acquired business to own 80% or more of the voting stock of the surviving entity. In such event, the shareholders of the Company, including investors in this offering, would retain less than 20% of the issued and outstanding shares of the surviving entity, which could result in significant dilution in the equity of such shareholders.

 As part of the Company's investigation, the officer and director of the Company will meet personally with management and key personnel, may visit and inspect material facilities, obtain independent analysis or verification of certain information provided, check references of management and key personnel, and take other reasonable investigative measures, to the extent of the Company's limited financial resources and management expertise.

 The manner in which each Company participates in an opportunity will depend on the nature of the opportunity, the respective needs and desires of the Company and other parties, the management of the opportunity, and the relative negotiating strength of the Company and such other management.

 With respect to any mergers or acquisitions, negotiations with target company management will be expected to focus on the percentage of the Company which target company shareholders would acquire in exchange for their stockholdings in the target company. Depending upon, among other things, the target company's assets and liabilities, the Company's stockholders will in all likelihood hold a lesser percentage ownership interest in the Company following any merger or acquisition. The percentage ownership may be subject to significant reduction in the event the Company acquires a target company with substantial assets. Any merger or acquisition affected by the Company can be expected to have a significant dilutive effect on the percentage of shares held by the Company's then stockholders.

 The Company will not have sufficient funds (unless it is able to raise funds in a private placement) to undertake any significant development, marketing and manufacturing of any products which may be acquired.

 Accordingly, following the acquisition of any such product, the Company will, in all likelihood, be required to either seek debt or equity financing or obtain funding from third parties, in exchange for which the Company would probably be required to give up a substantial portion of its interest in any acquired product. There is no assurance that the Company will be able either to obtain additional financing or interest third parties in providing funding for the further development, marketing and manufacturing of any products acquired.

 It is anticipated that the investigation of specific business opportunities and the negotiation, drafting and execution of relevant agreements, disclosure documents and other instruments will require substantial management time and attention and substantial costs for accountants, attorneys and others. If a decision is made not to participate in a specific business opportunity the costs therefore incurred in the related investigation would not be recoverable.

 Furthermore, even if an agreement is reached for the participation in a specific business opportunity, the failure to consummate that transaction may result in a loss to the Company of the related costs incurred.

 Management believes that the Company may be able to benefit from the use of "leverage" in the acquisition of a business opportunity. Leveraging a transaction involves the acquisition of a business through incurring significant indebtedness for a large percentage of the purchase price for that business.

 Through a leveraged transaction, the Company would be required to use less of its available funds for acquiring the business opportunity and, therefore, could commit those funds to the operations of the business opportunity, to acquisition of other business opportunities or to other activities. The borrowing involved in a leveraged transaction would ordinarily be secured by the assets of the business opportunity to be acquired. If the business opportunity acquired is not able to generate sufficient revenues to make payments on the debt incurred by the Company to acquire that business opportunity, the lender would be able to exercise the remedies provided by law or by contract. These leveraging techniques, while reducing the amount of funds that the Company must commit to acquiring a business opportunity, may correspondingly increase the risk of loss to the Company. No assurance can be given as to the terms or the availability of financing for any acquisition by the Company. During periods when interest rates are relatively high, the benefits of leveraging are not as great as during periods of lower interest rates because the investment in the business opportunity held on a leveraged basis will only be profitable if it generates sufficient revenues to cover the related debt and other costs of the financing. Lenders from which the Company may obtain funds for the purposes of a leveraged buy-out may impose restrictions on the future borrowing, distribution, and operating policies of the Company. It is not possible at this time to predict the restrictions, if any, which lenders may impose or the impact thereof on the Company.

 Critical Accounting Policies and Estimates

 Revenue Recognition

 The Company adopted Topic 606, Revenue from Contracts with Customers, using the modified retrospective transition method on January 1, 2018. In general, the Company's performance obligation is to transfer it products to its end user or distributor. Revenues from product sales are recognized when the customer obtains control of the Company's finished goods product, which occurs at a point in time, typically upon delivery to the customer.

 The Company's revenue mainly generates from the sale of acer truncatum bunge related health products, such as Nervonic Acid Oil, coffee and tea. The Company evaluates its product sales contracts and determines that those contracts are generally capable of being distinct and accounted for as separate performance obligations. Performance obligation is satisfied when the finished goods product delivered to the customer.

 Foreign Currency Transactions

 The functional currency for MakingORG and HKFW is US dollar. The functional currency for the China subsidiary (CBKB) is the Renminbi (RMB). Assets and liabilities of the China operation are translated from RMB into U.S. dollars at period-end rates, while the statements of operations and cash flows are translated at the weighted-average exchange rates for the period. The related translation adjustments are reflected as a foreign currency translation adjustment in accumulated other comprehensive income/(loss) within shareholders' deficit.

 The Company translates the assets and liabilities into U.S. dollars using the rate of exchange prevailing at the balance sheet date and the statements of operations and cash flows are translated at an average rate during the reporting period. Adjustments resulting from the translation from RMB into U.S. dollars are recorded in stockholders' equity as part of accumulated other comprehensive income. The exchange rates used for financial statements are as follows:

 Average Rate for the Twelve
 Months Ended December 31,

 2023

 2022

 China yuan (RMB)

 RMB

 7.073186

 RMB

 6.728489

 United States dollar ($)

 $

 $

 Exchange Rate at

 2023

 2021

 China yuan (RMB)

 RMB

 7.058973

 RMB

 6.909062

 United States dollar ($)

 $

 $

 LEASE

 The Company adopted ASC 842 on January 1, 2019. On March 1, 2022, the Company entered into a new lease agreement with Chongqing Fengpu Wanjia Biotechnology Co., Ltd for the same office location for the period from March 1, 2022 to February 28, 2023. Pursuant to the lease agreement, monthly rent is lowered to RMB20,000 (approximately $2,800), payable by the 5th of each month with the first two-month rent free. The lease was for a one-year term and the Company had priority to renew the lease. The Company renewed the lease and has been leasing the property since February 28, 2023 for RMB20,000 per month. The lease expires on February 28, 2025. The lease was classified as an operating lease at inception, and results in the recognition of ROU assets and lease liabilities on the balance sheet. ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease terms of the commencement date. Because the leases do not provide an explicit or implicit rate of return, the Company determines incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments on an individual lease basis. The incremental borrowing rate for a lease is the rate of interest the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments for the asset under a similar term, which is 5.93%. The lease does not contain any residual value guarantees or material restrictive covenants. Based on the lease agreement, $35,019 and $36,593 right-of-use ("ROU") assets and lease liabilities was recognized as of December 31, 2023, respectively.

 The components of lease expense consist of the following:

 Years Ended December 31,

 Classification

 2023

 2022

 Operating lease cost

 Selling, General & Administrative expenses

 $
 21,319

 $
 18,873

 Balance sheet information related to leases consists of the following:

 Classification

 2023

 2022

 Assets

 Operating lease ROU assets

 Right-of-use assets

 $
 35,019

 $
 24,587

 Liabilities

 Operating lease liabilities

 Current portion

 $
 31,210

 $
 23,681

 Operating lease liabilities

 Long-term portion

 5,383

 5,501

 Total lease liabilities

 $
 36,593

 $
 29,182

 Weighted average remaining lease term

 1.17

 1.17

 Weighted average discount rate

 5.93
 %

 5.25
 %

 The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.

 Results of Operations

 For the years ended December 31, 2023 and December 31, 2022

 Years Ended

 2023

 2022

 Change

 Percent

 Net Sales

 $
 142,048

 $
 38,751

 $
 103,297

 %

 Cost of Sales

 84,858

 31,252

 53,606

 %

 Gross Profit

 57,190

 7,499

 49,691

 %

 Operating expenses:

 Selling, general and administrative

 56,091

 62,728

 (6,637
)

 -11
 %

 Professional fees

 59,095

 38,745

 20,350

 %

 Total operating expenses

 115,186

 101,473

 13,713

 %

 Other income (expenses):

 Interest income

 (121
)

 -99
 %

 Interest expense

 (24,000
)

 (24,000
)

 -

 %

 Other income

 2,297

 (2,184
)

 -95
 %

 Loss on inventory write-down

 -

 -

 -

 -

 %

 Total other income (expenses)

 (23,886
)

 (21,581
)

 (2,305
)

 %

 Income (Loss) before income taxes

 (81,882
)

 (115,555
)

 33,673

 -29
 %

 Income tax expense

 -

 -

 %

 $
 (82,682
)

 $
 (116,355
)

 $
 33,673

 -29
 %

 Sales, cost of sales and gross profit

 The Company's consolidated sales for the year ended December 31, 2023 was $142,048, an increase of $103,297 or 267% from the sales of $38,751 for the year ended December 31, 2022. Cost of sales for the year ended December 31, 2023 was $84,858, an increase of $53,606 or 172% from cost of sales of $31,252 for the year ended December 31, 2022. It resulted in a gross profit of $57,190 for the year ended December 31, 2023, an increase of $49,691 or 663% from the gross profit of $7,499 for the year ended December 31, 2022. The increase in sales, cost and gross profit was due to the increase of sales in PRC because the COVID-19 was affecting less in people's life in 2023 compared to 2022, and starting in 2023 the global economics are recovering.

 Total operating expenses

 For the year ended December 31, 2023, total operating expenses were $115,186, which consisted of professional fees of $59,095, China rent expense of $21,319, China salary, office expense and miscellaneous expense of $34,772. For the year ended December 31, 2022, total operating expenses were $101,473, which consisted of professional fees of $38,745, China rent expense of $38,554, China salary, office expense and miscellaneous expense of $24,174. Total operating expenses increased $13,713, or 14% due to professional fees increase in 2023 but reduction of rent expenses because of three month rent exemption for the first quarter of 2023 in China.

 Total other income (expense)

 For the year ended December 31, 2023, total other expenses were $23,886, which consisted of interest expense of $24,000, interest income of $1 and other income of $113. For the year ended December 31, 2022, total other expenses were $21,581, which consisted of interest expense of $24,000, interest income of $122 and other income of $2,297. Total other expense increased $2,305, or 11% for the year ended December 31, 2023 from the year ended December 31, 2022, primarily due to the decrease in other income, which consists of the local government subsidy in China in 2022.

 For the year ended December 31, 2023, the Company had a net loss of 82,682, a decrease of loss of $33,673 or 29% from the net loss of 116,355 for the year ended December 31, 2022. The decrease of net loss was due to the reasons stated above.

 Liquidity and Capital Resources

 As of December 31, 2023, the Company had cash and cash equivalents and total assets of $18,504 and $81,097, a decrease of $5,348 or 22% in cash and cash equivalents and a decrease of $40,990 or 34% in total assets compared to the cash and cash equivalents and total assets of $23,852 and $122,087, respectively as of December 31, 2022. As of December 31, 2023, the Company had total liabilities of $829,424, of which $1,276 was accounts payable, $200,000 was convertible note payable, $176,000 was interest payable, $11,871 was accrued liabilities, $36,593 was lease liabilities and $389,518 was due to our sole officer and director as an unsecured, non-interest-bearing demand loan. As of December 31, 2022, the Company had total liabilities of $786,209, of which $$200,000 was convertible note payable, $152,000 was interest payable, $17,109 was accrued liabilities, $23,681 was lease liabilities and $387,918 was due to our sole officer and director as an unsecured, non-interest-bearing demand loan. As of December 31, 2023, and 2022, the Company had negative working capital amount of $542,944 and $458,621, respectively, an increase of negative working capital of $84,323 or $18%.

 Other than an oral agreement with Mrs. Cui to fund the expenses of the Company, we currently have no agreements and arrangements with any party to obtain funds through bank loans, lines of credit or any other sources. Since the Company has no such arrangements or plans currently in effect, its inability to raise funds for the above purposes will have a severe negative impact on its ability to remain a viable company.

 Our operations may be affected by the ongoing or future regulations regarding the COVID-19 pandemic. The ultimate disruption that may result from the virus is uncertain, but it may result in a material adverse impact on our financial position, operations and cash flows.

 Cash Flows from Operating Activities

 For the year ended December 31, 2023, net cash flows used in operating activities is $6,958, resulting from a net loss of $82,682, a net increase of $73,954 or 91% from the net cash used in operating activities of $80,912 for the year ended December 31, 2022. It caused by the decrease of loss of $33,673, a net decrease of accounts receivable change of $64,786, a net increase of inventories change of $9,142, a net increase of customer deposit change of $14,138, a net increase of lease liabilities of $7,492, a net increase of account payable of $1,272, and a net decrease of $11,207 caused by changes in accrued liabilities, offset by the decrease of amortization of right-of-use of assets of $15,126 and decrease of $11,932 in prepaid expenses and other current assets. For the year ended December 31, 2022, net cash flows used in operating activities is $80,912, resulting from a net loss of $116,355, a net decrease of accounts receivable change of $82,706, a net decrease of lease liabilities of 27,418 and a net decrease of $421 caused by changes in accrued liabilities, offset by the increase of amortization of right-of-use of assets of $4,194 and increase of $111,431 in prepaid expenses and other current assets.

 Cash Flows from Investing Activities

 For the years ended December 31, 2023 and 2022, no cash flow from investing activity.

 Cash Flows from Financing Activities

 The Company financed the operations primarily from the advances from its sole officer and director. For the years ended December 31, 2023 and 2022, cash flows provided by advances from the Company's sole officer and director of $1,600 and $1,500, respectively, an increase of $100 or 7% because of the operation needs.

 Going Concern Consideration

 The Company had net losses of $82,682 and $116,355 for the years ended December 31, 2023 and 2022 respectively. In addition, the Company had accumulated deficits of $1,361,344 and $1,278,662 and generated not enough/negative cash flows from operating activities as of and for the years ended December 31, 2023 and 2022, respectively. These factors raise substantial doubt about the Company's ability to continue as a going concern. The Company's ability to continue as a going concern is dependent on its ability to raise additional capital. The Company's consolidated financial statements do not include any adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 These consolidated financial statements have been prepared on a going concern basis, which assumes the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to repay its debt obligations, to obtain necessary equity financing to continue operations, and the attainment of profitable operations. Management anticipates that the Company will be dependent, in the near future, on additional investment capital to fund operating expenses. The Company may seek additional funding through additional issuance of common stock and/or borrowings from financial institutions or the majority shareholder to support its normal business operations. In light of management's efforts, there are no assurances that the Company will be successful in this or any of its endeavours or become financially viable and continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 Convertible Note Payable

 On September 1, 2016, the Company entered into a Convertible Note Agreement in the principal amount of $200,000 with an unrelated party. The note bears interest at 12% per annum and the holder is able to convert all unpaid interest and principal into common shares at $3.50 per share. The note matures on September 1, 2018. The Company recognized a discount on the note of $38,857 at the agreement date. The interest expense was due every six months commencing on March 1, 2017 until the principal amount of this convertible note is paid in full.

 On September 1, 2018, the Company entered into an Amended and Restated 12% Convertible Promissory Note. Pursuant to an Amended and Restated 12% Convertible Promissory Note, both parties agreed to extend a Convertible Note Agreement to September 1, 2019 with no additional consideration. The Company recognized a discount on the note of $40,000 at the amended agreement date.

 On September 1, 2019, the Company entered into an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2020 with no additional consideration. The Company recognized a discount on the note of $54,400 at the amended agreement date. Since the conversion feature of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.

 On September 1, 2020, the Company entered an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2022 with no additional consideration. The Company recognized a discount on the note of $0 at the amended agreement date.

 On September 1, 2022, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note to September 1, 2024 with no additional consideration. No discount on the note was recognized at the amended agreement date.

 On September 1, 2024, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note to September 1, 2026 with no additional consideration. No discount on the note was recognized at the amended agreement date.

 The Company recognized interest expense related to the convertible note of $24,000 and $24,000 for the years ended December 31, 2023 and 2022, respectively. There was no unamortized debt discount as of December 31, 2023 and 2022 respectively. As of December 31, 2023 and 2022, net balances of the convertible note were $200,000.

 Operating Lease

 On March 1, 2022, the Company entered into a lease agreement with Chongqing Fengpu Wanjia Biotechnology Co., Ltd for the period from March 1, 2022 to February 28, 2023. Pursuant to the lease agreement, monthly rent was lowered to RMB20,000 (approximately $3,200), payable by the 5 th of each month with the first two-month rent free. The lease was for a one-year term and the Company had the priority to renew the lease. The Company renewed the lease and has been leasing the property since February 28, 2023 for RMB20,000 per month. The lease expires on February 28, 2025. Leases is classified as operating at the inception of the lease and ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease terms of the commencement date with 5.93% incremental borrowing rate used. The lease does not contain any residual value guarantees or material restrictive covenants.

 As of December 31, 2023, total future minimum annual lease payments under non-cancellable lease are follows:

 Operating
 Leases

 2024

 $
 32,380

 2025

 5,397

 Total lease payments

 37,777

 Less: Interest

 (1,184
)

 Present value of lease liabilities

 $
 36,593

 Material Definitive Agreement

 MakingOrg, Inc.'s subsidiary, Chongqing Beauty Kenner Biotechnology Co., Ltd., entered into a Strategic Cooperation Framework Agreement (the "Agreement") with Hangzhou Life Century Hualian Supermarket Chain Co., Ltd. ("HLCH"), dated May 25, 2018, pursuant to which the Company agreed to assist HLCH in identifying brand-specific, high tech characteristics products, such as acer truncatum nervonic acid oil, acer truncatum seed oil capsule, acer truncatum edible oil, acer truncatum oil with nervonic acid formula, acer truncatum coffe, acer truncatum tea, canned acer truncatum, acer truncatum cosmetics, acer truncatum skin care products, hair wash products and acer trunncatrum food. The Company has initiated the marketing effort per the Agreement; however, the result has not met the expectation and the Company is still finding solutions.

 Off-Balance Sheet Arrangements

 We have no off-balance sheet arrangements.

 Item 7A. Quantitative and Qualitative Disclosures about Market Risk.

 Not applicable to smaller reporting companies.

 Item 8. Financial Statements.

 Report of Independent Registered Public Accounting Firm

 To the Shareholders and the Board of Directors of
 MakingORG, Inc.

 Opinion on the Consolidated Financial Statements

 We have audited the accompanying consolidated balance sheets of MakingORG, Inc. and subsidiaries (the "Company") as of December 31, 2023 and 2022, the related consolidated statements of operation, stockholders' equity, and cash flows for each of the two years in the period ended December 31, 2023, and the related notes. In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2023 and 2022, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2023, in conformity with accounting principles generally accepted in the United States of America

 Substantial Doubt About the Company's Ability to Continue as a Going Concern

 The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As described in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations, has a net capital deficiency, and has stated that substantial doubt exists about the Company's ability to continue as a going concern. Management's evaluation of the events and conditions and management's plans regarding these matters are also described in Note 3. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

 Basis for Opinion

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

 We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.

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

 Critical Audit Matter

 The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or on the accounts or disclosures to which it relates.

 Revenue recognition

 As described in Note 2 and 6 to the consolidated financial statements, the Company generates its revenue from sales of acer truncatum bunge related health products exclusively from one customer. The Company evaluates its product sales contracts and determines that the contracts with its customer are distinct and contain one performance obligation. Performance obligation is satisfied when finished goods are delivered to the customer.

 We identified the revenue recognition as a critical audit matter. Auditor judgement is involved in performing our audit procedures to evaluate whether the timing and amount of revenue recognition was appropriately stated.

 The primary procedures we performed to address this critical audit matter included:

 We evaluated the relationship between the Company and the customer, and the reasonableness of the key terms of product sales contracts.

 We evaluated the performance obligations identified by the Company against the five-step model prescribed at ASC 606, Revenue form Contracts with Customers, and evaluated the management's conclusion.

 We tested the accuracy and cutoff of the revenue recognized by management through verifying the evidence of deliveries and value-added invoices issued.

 /s/ Simon & Edward, LLP

 (PCAOB # 2485)

 Rowland Heights, California
 November 11, 2024

 We have served as the Company's auditor since 2016.

 CONSOLIDATED BALANCE SHEETS

 2023

 2022

 ASSETS

 Current Assets

 Cash and cash equivalents

 $
 18,504

 $
 23,852

 Accounts receivable – related party

 -

 32,334

 Inventories

 9,160

 -

 Advances to vendor and others

 18,414

 41,314

 Total Current Assets

 46,078

 97,500

 Right-of-use assets – operating lease

 35,019

 24,587

 Total Assets

 $
 81,097

 $
 122,087

 LIABILITIES AND STOCKHOLDERS' DEFICIT

 Current Liabilities

 Accounts payable and accrued liabilities

 $
 13,147

 $
 17,109

 Interest payable

 176,000

 152,000

 Customer deposit – related party

 14,166

 -

 Lease liabilities - operating lease

 31,210

 23,681

 Due to related party

 389,518

 387,918

 Total Current Liabilities

 624,041

 580,708

 Long-Term Liabilities

 Convertible note payable, noncurrent

 200,000

 200,000

 Lease liabilities – operating lease, noncurrent

 5,383

 5,501

 Total Long-term Liabilities

 205,383

 205,501

 TOTAL LIABILITIES

 829,424

 786,209

 Commitment and Contingencies

 Stockholders' Equity (Deficit)

 Preferred stock, par value $ 0.001; 50,000,000 shares authorized, zero shares issued and outstanding

 -

 -

 Common stock, par value $ 0.001; 150,000,000 shares authorized, 35,540,000 shares issued and outstanding

 35,540

 35,540

 Additional paid-in capital

 Accumulated other comprehensive income

 ( 6,405
)

 ( 4,882
)

 Accumulated deficit

 ( 1,361,344
)

 ( 1,278,662
)

 Total Stockholders' Deficit

 ( 748,327
)

 ( 664,122
)

 Total Liabilities and Stockholders' Deficit

 $
 81,097

 $
 122,087

 See accompanying notes to consolidated financial statements.

 CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 For the years ended

 2023

 2022

 REVENUE – RELATED PARTY

 $
 142,048

 $
 38,751

 Cost of Revenue

 ( 84,858
)

 ( 31,252
)

 GROSS PROFIT

 57,190

 7,499

 OPERATING EXPENSES

 Selling, general and administrative

 56,091

 62,728

 Professional fees

 59,095

 38,745

 TOTAL OPERATING EXPENSES

 115,186

 101,473

 LOSS FROM OPERATIONS

 ( 57,996
)

 ( 93,974
)

 OTHER INCOME (EXPENSE)

 Interest income

 Interest expense

 ( 24,000
)

 ( 24,000
)

 Other income, net

 2,297

 Loss on inventory write-down

 -

 -

 TOTAL OTHER EXPENSE, NET

 ( 23,886
)

 ( 21,581
)

 LOSS BEFORE INCOME TAX

 ( 81,882
)

 ( 115,555
)

 Income tax

 NET LOSS

 $
)

 $
 ( 116,355
)

 OTHER COMPREHENSIVE ITEM:

 Foreign currency translation income

 ( 1,523
)

 ( 11,148
)

 TOTAL COMPREHENSIVE LOSS

 $
 ( 84,205
)

 $
 ( 127,503
)

 NET LOSS PER COMMON SHARE: BASIC AND DILUTED

 $
 ( 0.002
)

 $
 ( 0.003
)

 WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING: BASIC AND DILUTED

 See accompanying notes to consolidated financial statements.

 CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT

 Accumulated

 Additional

 Other

 Total

 Common Stock

 Paid-in

 Comprehensive

 Accumulated

 Stockholders'

 Shares

 Amount

 Capital

 Income

 Deficit

 Deficit

 Balance, December 31, 2021

 $
 35,430

 $

 $
 6,266

 $
 ( 1,162,307
)

 $
 ( 536,619
)

 Foreign currency translation income

 -

 -

 -

 ( 11,148
)

 -

 ( 11,148
)

 -

 -

 -

 -

 ( 116,355
)

 ( 116,355
)

 Balance, December 31, 2022

 35,430

 ( 4,882
)

 ( 1,278,662
)

 ( 664,122
)

 Foreign currency translation loss

 -

 -

 -

 ( 1,523
)

 -

 ( 1,523
)

 -

 -

 -

 -

)

)

 Balance, December 31, 2023

 $
 35,540

 $

 $
 ( 6,405
)

 $
 ( 1,361,344
)

 $
 ( 748,327
)

 See accompanying notes to consolidated financial statements.

 CONSOLIDATED STATEMENTS OF CASH FLOWS

 For the years ended

 2023

 2022

 CASH FLOWS FROM OPERATING ACTIVITIES

 $
)

 $
 ( 116,355
)

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

 Amortization of right-of-use assets

 ( 10,932
)

 4,194

 Changes in assets and liabilities:

 Accounts receivable

 ( 31,584
)

 ( 33,202
)

 Inventory

 ( 9,142
)

 -

 Prepaid expenses and other current assets

 22,009

 33,941

 Accounts payable

 1,272

 -

 Interest payable

 24,000

 24,000

 Accrued liabilities

 ( 5,220
)

 5,987

 Customer deposit – related party

 14,138

 -

 Lease liabilities

 8,015

 CASH FLOWS USED IN OPERATING ACTIVITIES

 ( 6,958
)

 ( 80,912
)

 CASH FLOWS FROM FINANCING ACTIVITIES

 Loan from related party

 1,600

 1,500

 CASH FLOWS PROVIDED BY FINANCING ACTIVITIES

 1,600

 1,500

 EFFECT OF EXCHANGE RATE CHANGES ON CASH

 ( 5,092
)

 NET CHANGE IN CASH AND CASH EQUIVALENTS

 ( 5,348
)

 ( 84,504
)

 Cash and cash equivalents, beginning of period

 23,852

 108,356

 Cash and cash equivalents, end of period

 $
 18,504

 $
 23,852

 SUPPLEMENTAL CASH FLOW INFORMATION:

 Income taxes paid

 $

 $

 Interest paid

 $
 -

 $
 -

 See accompanying notes to consolidated financial statements.

 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

 MakingORG, Inc. ("MakingORG") was incorporated under the laws of the State of Nevada on August 10, 2012. The trading symbol is "CQCQ" and the fiscal year end is December 31. On October 20, 2016, MakingORG filed documents registering its intention to transact interstate business in the state of California. On November 29, 2016, MakingORG incorporated HK Feng Wang Group Limited ("HKFW") under the laws of Hong Kong. On August 22, 2017, HKFW incorporated Chongqing Beauty Kenner Biotechnology Co., Ltd ("CBKB") under the laws of the People's Republic of China ("PRC").

 MaingORG, Inc. and subsidiaries ("the Company") purchase Acer truncatum bunge seed oil from China, outsource to third party to manufacture Acer truncatum bunge related health products, and sell to end user and distributor in the United States and PRC.

 NOTE 2 – GOING CONCERN

 Pursuant to ASU 2014-15, the Company has assessed its ability to continue as a going concern for a period of one year from the date of the issuance of these consolidated financial statements. Substantial doubt about an entity's ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year from the financial statement issuance date. The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern. The Company currently suffered recurring loss from operations, generated negative cash flow from operating activities and has an accumulated deficit and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period. These conditions raise substantial doubt as to its ability to continue as a going concern. These consolidated financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 The Company had net losses of $ 82,682 and $ 116,355 for the years ended December 31, 2023 and 2022 respectively. In addition, the Company had an accumulated deficit of $ 1,361,344 and $ 1,278,662, respectively, and generated not enough/negative cash flows from operating activities as of and for years ended December 31, 2023 and 2022, respectively. These factors raise substantial doubt about the Company's ability to continue as a going concern. The Company's ability to continue as a going concern is dependent on its ability to raise additional capital. The Company's consolidated financial statements do not include any adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company may seek additional funding through additional issuance of common stock and/or borrowings from financial institutions or the majority shareholder to support its normal business operations. Considering management's efforts, there is no assurance that the Company will be successful in this or any of its endeavours or become financially viable to continue as a going concern.

 NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Principles of Consolidation

 The Company's consolidated financial statements refer to MakingORG, Inc. and its subsidiaries. All intercompany transactions and balances were eliminated in consolidation.

 Use of Estimates

 The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the Company's consolidated financial statement date and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from these estimates.

 Cash and Cash Equivalents

 Cash and cash equivalents primarily consist of cash on deposit with banks and financial institutes and petty cash on hands.

 Accounts Receivable and Allowance for Doubtful Accounts

 Accounts receivables are reported realizable value, net of allowance for contractual credits and doubtful accounts, which are recognized in the period the related revenue is recorded. Accounts receivable consists principally of receivables from distributor or end user, arising from the sale of the Company's product. The Company provides an allowance for doubtful accounts equal to the estimated uncollectible amounts. Management evaluated that there was no allowance for doubtful accounts as of December 31, 2023 and 2022, respectively.

 Inventories

 Inventories consist of (a) packing materials (b) raw materials and (c) finished goods, which are stated at the lower of cost or net realizable value under the first-in-first-out method. The Company reviews its inventories periodically for possible excess and obsolescence to determine if any reserves are necessary. There were $9,160 and $0 inventory held on hands as of December 31, 2023 and 2022, respectively.

 Revenue Recognition

 The Company adopted Topic 606, Revenue from Contracts with Customers, using the modified retrospective transition method on January 1, 2018. In general, the Company's performance obligation is to transfer it products to its end user or distributor. Revenues from product sales are recognized when the customer obtains control of the Company's finished goods product, which occurs at a point in time, typically upon delivery to the customer.

 The Company's revenue is mainly generated from sale of acer truncatum bunge related health products, such as Nervonic Acid Oil, coffee and tea. The Company evaluates its product sales contracts and determines that those contracts are generally capable of being distinct and accounted for as separate performance obligations. Performance obligation is satisfied when the finished goods product delivered to the customer.

 Shipping and handling costs paid by the Company are included in cost of sales.

 Advertising Expenses

 Advertising costs are expensed as incurred. There were no advertising expenses for the years ended December 31, 2023 and 2022.

 Income Taxes

 Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are using enacted tax rate expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for deferred tax assets that, based on available evidence, if more likely than not that the company will not realize tax assets through future operation.

 The 2017 Tax Reform Act permanently reduces the U.S. corporate income tax rate to a flat 21 % rate. In addition, the 2017 Tax Reform Act also creates a new requirement that certain income (i.e., Global Intangible Low-Taxed Income ("GILTI")) earned by controlled foreign corporations ("CFCs") must be included in the gross income of the CFCs' U.S. shareholder income. The tax law in PRC applies an income tax rate of 25 % to all enterprises. The Company's subsidiary does not receive any preferential tax treatment from local government. The Company has been in loss position for years and zero balances of tax provisions, deferred tax assets and liabilities as of the reporting periods ended.

 Basic Income (Loss) Per Share

 Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.

 Foreign Currency Transactions

 The functional currency for MakingORG and HKFW is US dollar. The functional currency for the China subsidiary (CBKB) is the Renminbi (RMB). Assets and liabilities of the China operation are translated from RMB into U.S. dollars at period-end rates, while the statements of operations and cash flows are translated at the weighted-average exchange rates for the period. The related translation adjustments are reflected as a foreign currency translation adjustment in accumulated other comprehensive income/(loss) within shareholders' deficit.

 The Company translates the assets and liabilities into U.S. dollars using the rate of exchange prevailing at the balance sheet date and the statements of operations and cash flows are translated at an average rate during the reporting period. Adjustments resulting from the translation from RMB into U.S. dollars are recorded in stockholders' equity as part of accumulated other comprehensive income. The exchange rates used for financial statements are as follows:

 Average Rate for the Twelve
 Months Ended December 31,

 2023

 2022

 China yuan (RMB)

 RMB

 7.073186

 RMB

 6.728489

 United States dollar (USD)

 USD

 $

 Exchange Rate at

 2023

 2022

 China yuan (RMB)

 RMB

 7.058973

 RMB

 6.909062

 United States dollar (USD)

 USD

 $

 Related Parties

 The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions.

 Lease

 The Company adopted the new lease accounting – ASC 842 on January 1,2019. The Company determines if an arrangement is or contains a lease at inception. Operating leases with lease terms of more than 12 months are included in operating lease assets, accrued and other current liabilities, and long-term operating lease liabilities on its consolidated balance sheet. Operating lease assets represent its right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments over the lease term. Operating lease assets and liabilities are recognized based on the present value of the remaining lease payments discounted using its incremental borrowing rate. Lease expense is recognized on a straight-line basis over the lease term.

 Segment Reporting

 The Company follows Financial Accounting Standards Board ("FASB") ASC Topic 280, "Segment Reporting" for its segment reporting. The Company aggregates its operating segments into one reporting segment, as management believes that its operating segments have similar operating characteristics and similar long-term operating performance.

 Fair Value of Financial Instruments

 Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk including the Company's own credit risk.

 In addition to defining fair value, the standard expands the disclosure requirements around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of the three levels which are determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are:

 Level 1 – inputs are based upon unadjusted quoted prices for identical instruments traded in active markets.

 Level 2 – inputs are based upon significant observable inputs other than quoted prices included in Level 1, such as quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

 Level 3 – inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques.

 The carrying amounts of financial assets and liabilities in the consolidated balance sheets for cash and cash equivalents, advances to vendor, accrued expenses, interest payable and due to related party approximate their fair value due to the short-term duration of those instruments. Convertible notes payable is recorded at agreed values.

 Recently Issued Accounting Pronouncement Adopted

 In June 2016, the FASB issued ASU 2016-13, "Financial Instruments—Credit Losses". The standard, including subsequently issued amendments (ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10 and ASU 2019-11), requires a financial asset measured at amortized cost basis, such as accounts receivable and certain other financial assets, to be presented at the net amount expected to be collected based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted ASU No. 2016-13 effective on January 1, 2023. Adoption of the new standard did not have impact on the Company's consolidated financial statements or financial disclosure since there was no accounts receivable balance as of January 1, 2023.

 In October 2021, the FASB issued ASU 2021-08, " Business Combinations (ASC 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers," which requires contract assets and contract liabilities acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606, " Revenue from Contracts with Customers," as if the acquirer had originated the contracts. Under current accounting standards, contract assets and contract liabilities acquired in a business combination are to be recorded at fair value using the ASC 805 measurement principle. ASU 2021-08 is effective for fiscal years and interim reporting periods within those fiscal years beginning after December 15, 2022. The adoption of ASU 2021-08, effective January 1, 2023, did not have an impact on the financial condition, results of operations, cash flows and disclosures of the Company.

 Recently Issued Accounting Pronouncement Not Yet Adopted

 In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amended guidance requires incremental reportable segment disclosures, primarily about significant segment expenses. The amendments also require entities with a single reportable segment to provide all disclosures required by these amendments, and all existing segment disclosures. The amendments will be applied retrospectively to all prior periods presented in the financial statements and is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to its consolidated financial statements.

 In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company is currently in the process of evaluating the impact this amended guidance may have on the footnotes to our consolidated financial statements.

 Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's financial statements upon adoption.

 NOTE 4 – ADVANCES TO VENDOR AND OTHERS

 Advances to vendors and others were advances for purchasing packaging materials. There were $ 18,414 and $ 41,314 advances to vendors as of December 31, 2023 and 2022, respectively. No interest bearing for the advances to vendor.

 NOTE 5 – RELATED PARTY TRANSACTIONS

 Due from Related Party

 The Company borrows from its sole officer when there are business operation needs. For the years ended December 31, 2023 and 2022, the Company's Chief Executive Officer ("CEO") lent the Company $ 1,600 and $ 1,500, respectively, with the loan balances totalled $ 389,518 and $ 387,918 as of December 31, 2023 and 2022. The loans were unsecured, non-interest bearing and due on demand.

 Revenue - Related Party

 The Company sells its product to a related party, Entity A. For the years ended December 31, 2023 and 2022, the Company's total revenue generated from the sales transactions with the related party were $ 142,048 and $ 38,751, respectively. As of December 31, 2023 and 2022, accounts receivable due from Entity A were $ 0 and $ 32,334, respectively.

 Lease Agreement

 On March 1, 2022, the Company entered into a lease agreement with Chongqing Fengpu Wanjia Biotechnology Co., Ltd for the period from March 1, 2022 to February 28, 2023. The Company renewed the lease and has been leasing the property for RMB20,000 per month with the lease expiring on February 28, 2025. Refer to Note 9 – Lease for details.

 NOTE 6 – BUSINES CONCENTRATION AND RISKS

 Concentration of Risk

 The Company maintains cash with banks in the USA, People's Republic of China ("PRC" or "China"), and Hong Kong. Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In China, a depositor has up to RMB 500,000 insured by the People's Bank of China Financial Stability Bureau ("FSD"). In Hong Kong, a depositor has up to HKD 500,000 insured by Hong Kong Deposit Protection Board ("DPB"). In the United States, the standard insurance amount is $ 250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation ("FDIC").

 Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents. As of December 31, 2023 and 2022, the Company's cash and cash equivalents were fully insured.

 With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts. No uncollectible accounts receivable in the past years.

 Major customer

 For the years ended December 31, 2023 and 2022, the Company generated revenues exclusively from one customer – Entity A in the amounts of $ 142,048 and $ 38,751, respectively. As of December 31, 2023 and 2022, the $ 0 and $ 32,334 accounts receivable due from Entity A accounted 100% of the accounts receivable balance outstanding.

 Major vendors

 For the years ended December 31, 2023 and 2022, the Company's purchase from the vendors accounted more than 10% of total purchase were:

 Years Ended December 31,

 2023

 2022

 Amount

 % of Total Purchase

 Amount

 % of Total Purchase

 Vendor A

 $
 84,858

 %

 $
 30,466

 %

 NOTE 8 – CONVERTIBLE NOTE PAYABLE

 On September 1, 2016, the Company entered into a Convertible Note Agreement in the principal amount of $ 200,000 with an unrelated party. The note bears interest at 12 % per annum and the holder is able to convert all unpaid interest and principal into common shares at $ 3.50 per share. The note matures on September 1, 2018. The Company recognized a discount on the note of $ 38,857 at the agreement date. The interest expense was due every six months commencing on March 1, 2017 until the principal amount of this convertible note is paid in full.

 On September 1, 2018, the Company entered into an Amended and Restated 12% Convertible Promissory Note. Pursuant to an Amended and Restated 12% Convertible Promissory Note, both parties agreed to extend a Convertible Note Agreement to September 1, 2019 with no additional consideration. The Company recognized a discount on the note of $ 40,000 at the amended agreement date.

 On September 1, 2019, the Company entered into an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2020 with no additional consideration. The Company recognized a discount on the note of $ 54,400 at the amended agreement date. Since the conversion feature of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.

 On September 1, 2020, the Company entered into an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2022 with no additional consideration. The Company recognized a discount on the note of $ 0 at the amended agreement date.

 On September 1, 2022, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2024 with no additional consideration. The Company recognized a discount on the note of $ 0 at the amended agreement date.

 On September 1, 2024, the Company signed an amended and restated 12% convertible promissory note. Pursuant to the amended convertible promissory note, both parties agreed to extend the convertible note agreement to September 1, 2026 with no additional consideration. The Company recognized a discount on the note of $ 0 at the amended agreement date.

 The Company recognized interest expense related to the convertible note of $ 24,000 and $ 24,000, respectively, for the years ended December 31, 2023 and 2022. As of December 31, 2023 and 2022, the Company had $ 176,000 and $ 152,000 interest payable associated with the $ 200,000 convertible note, respectively.

 NOTE 9 – LEASE

 The Company adopted ASC 842 on January 1, 2019. On March 1, 2022, the Company entered into a lease agreement with Chongqing Fengpu Wanjia Biotechnology Co., Ltd for the period from March 1, 2022 to February 28, 2023. Pursuant to the lease agreement, monthly rent was lowered to RMB20,000 (approximately $ 3,200), payable by the 5 th of each month with the first two-month rent free. The lease was for a one-year term and the Company had the priority to renew the lease. The Company renewed the lease and has been leasing the property since February 28, 2023 for RMB20,000 per month. The lease expires on February 28, 2025. Leases is classified as operating at the inception of the lease and ROU assets and operating lease liabilities are recognized based on the present value of lease payments over the lease terms of the commencement date with 5.93 % incremental borrowing rate used. The lease does not contain any residual value guarantees or material restrictive covenants.

 The components of lease expense consist of the following:

 Years Ended December 31,

 Classification

 2023

 2022

 Operating lease cost

 Selling, General & Administrative expenses

 $
 21,319

 $
 18,873

 Balance sheet information related to leases consists of the following:

 Classification

 2023

 2022

 Assets

 Operating lease ROU assets

 Right-of-use assets

 $
 35,019

 $
 24,587

 Liabilities

 Operating lease liabilities

 Current portion

 $
 31,210

 $
 23,681

 Operating lease liabilities

 Long-term portion

 5,383

 5,501

 Total lease liabilities

 $
 36,593

 $
 29,182

 Weighted average remaining lease term

 1.17

 1.17

 Weighted average discount rate

 5.93
 %

 5.25
 %

 Cash flow information related to leases consists of the following:

 Years Ended

 2023

 2022

 Cash paid for amounts included in the measurement of lease liabilities:

 Operating cash flows from operating leases

 $
 24,236

 $
 18,873

 Right-of-use assets obtained in exchange for lease obligations:

 28,490

 15,449

 As previously discussed, the Company adopted Topic 842 by applying the guidance at adoption date, January 1, 2019. As required, the following disclosure is provided for periods prior to adoption, which continue to be presented in accordance with ASC 840.

 Future minimum lease payments under non-cancellable lease as of December 31, 2023 was as follows:

 Operating Leases

 2024

 $
 32,380

 2025

 5,397

 Total lease payments

 37,777

 Less: Interest

 ( 1,184
)

 Present value of lease liabilities

 $
 36,593

 NOTE 9 – STOCKHOLDERS' DEFICIT

 Common Stock

 No common stock was issued in 2023 and 2022. As of December 31, 2023 the Company had 35,540,000 shares of common stock issued and outstanding.

 NOTE 10 – INCOME TAXES

 The Company accounts for income taxes under ASC 740, "Income Taxes". ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. It also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.

 The Company is subject to taxation in the United States and certain state jurisdictions. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21 % to the net loss before provision for income taxes. HKFW in Hong Kong are governed by the Inland Revenue Ordinance Tax Law of Hong Kong and are generally subject to a profits tax at the rate of 16.5 % on the estimated assessable profits. CBNB in the PRC is governed by the Income Tax Law of the PRC concerning the private enterprises, which are generally subject to tax at 25 % on income reported in the statutory financial statements after appropriate adjustments. PRC also gives tax discount to small enterprises whose annual taxable income is between one million to three million.

 The Company's income tax expense is mainly contributed by its subsidiary in PRC.

 In addition, the 2017 Tax Act also creates a new requirement that certain income (i.e., Global Intangible Low-Taxed Income ("GILTI")) earned by controlled foreign corporations ("CFCs") must be included currently in the gross income of the CFCs' U.S. shareholder income. GILTI is the excess of the shareholder's net CFC tested income over the net deemed tangible income return, which is currently defined as the excess of (1) 10 percent of the aggregate of the U.S. shareholder's pro rata share of the qualified business asset investment of each CFC with respect to which it is a U.S. shareholder over (2) the amount of certain interest expense taken into account in the determination of net CFC-tested income. The Company has elected to recognize the tax on GILTI as a period expense in the period the tax is incurred. For the years ended December 31, 2023 and 2022, no GILTI tax obligation existed and the GILTI tax expense was nil.

 Provision (benefit) for income tax for the year ended December 31, 2023 consisted of:

 Year ended December 31, 2023

 Federal

 State

 Foreign

 Total

 Current

 $
 -

 $

 $
 -

 $

 Deferred

 -

 -

 -

 -

 Total

 $
 -

 $

 $
 -

 $

 Provision (benefit) for income tax for the year ended December 31, 2022 consisted of:

 Year ended December 31, 2022

 Federal

 State

 Foreign

 Total

 Current

 $
 -

 $

 $
 -

 $

 Deferred

 -

 -

 -

 -

 Total

 $
 -

 $

 $
 -

 $

 Net deferred tax assets consist of the following components as of:

 2023

 2022

 Deferred tax asset:

 Net operating loss carry forwards

 $
 192,001

 $
 185,149

 Valuation allowance

 ( 192,001
)

 ( 185,149
)

 Net deferred tax asset

 $
 -

 $
 -

 Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $ 460,250, will carry indefinitely for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited to use in future years. Tax filings for the Company for the years after 2018 is available for examination by state tax jurisdictions and federal tax purposes.

 NOTE 11 – SEGMENT REPORTING

 The geographical distributions of the Company's financial information for the years ended December 31, 2023 and 2022 were as follows:

 For the Years ended

 Geographic Areas

 2023

 2022

 Revenue

 PRC

 142,048

 38,751

 USA

 -

 -

 Total Revenue

 $
 142,048

 $
 38,751

 Income (Loss) from Operations

 PRC

 $
 3,268

 $
 ( 53,000
)

 USA

 ( 61,264
)

 ( 40,974
)

 Total Loss from operations

 $
 ( 57,996
)

 $
 ( 93,974
)

 Net Income (Loss)

 PRC

 $
 3,381

 $
 ( 50,582
)

 USA

 ( 86,063
)

 ( 65,773
)

 Total Net Loss

 $
)

 $
 (116,355
)

 The geographical distribution of the Company's financial information as of December 31, 2023 and 2022 were as follows:

 For the Years ended

 Geographic Areas

 2023

 2022

 Reportable Assets

 PRC

 286,237

 259,713

 USA

 179,383

 111,869

 Elimination

 ( 25,757
)

 ( 25,757
)

 Total Reportable Assets

 $
 81,097

 $
 122,087

 NOTE 12 – SUBSEQUENT EVENT

 The Company has evaluated all subsequent events through the date the consolidated financial statements were issued and determine that there were no subsequent events or transactions that require recognition or disclosures in the consolidated financial statements.

 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

 There were no changes in or disagreements with accountants on accounting and financial disclosure for the year ended December 31, 2023 and 2022.

 Item 9A. Controls and Procedures

 EVALUATION OF DISCLOSURE CONTROLS

 Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, the Company conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), as of December 31, 2023. Based on this evaluation, our principal executive officer and principal financial officer has concluded that, because of the material weaknesses in our internal control over financial reporting due to lack of segregation of duties discussed below, the Company's disclosure controls and procedures were not effective to ensure that information required to be disclosed by the Company in the reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that the Company's disclosure and controls are designed to ensure that information required to be disclosed by the Company in the reports that we file or submit under the Exchange Act is accumulated and communicated to management, including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Notwithstanding the material weaknesses discussed below, our principal executive officer and principal financial officer has concluded that the consolidated financial statements included in this Form 10-K present fairly, in all material respects, our financial position, results of operations and cash flows for the periods presented in conformity with accounting principles generally accepted in the United States.

 Management's Report on Internal Control over Financial Reporting

 Our management is responsible for establishing and maintaining adequate internal control over our financial reporting. Internal control over financial reporting is a process to provide reasonable assurance regarding the reliability of our financial reporting for external purposes in accordance with generally accepted accounting principles. Internal control over financial reporting includes policies and procedures that: (i) pertain to maintaining records that in reasonable detail accurately and fairly reflect our transactions; (ii) provide reasonable assurance that transactions are recorded as necessary for preparation of our financial statements and that receipts and expenditures of company assets are made in accordance with management authorization; and (iii) provide reasonable assurance that unauthorized acquisition, use or disposition of company assets that could have a material effect on our financial statements would be prevented or detected on a timely basis. Because of its inherent limitations, internal control over financial reporting is not intended to provide absolute assurance that a misstatement of our financial statements would be prevented or detected.

 Our management evaluated the effectiveness of our internal control over financial reporting as of December 31, 2023 based on the framework in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. 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 the company's annual or interim financial statements will not be prevented or detected on a timely basis. Based on management's assessment, including consideration of the control deficiencies discussed below, management has concluded that the Company's internal control over financial reporting was not effective as of December 31, 2023 due to the fact that there was a material weakness in its internal control over financial reporting. Specifically, through the investigation discussed above, management identified a lack of segregation of duties as well as errors in financial statement presentation and disclosure.

 The specific material weaknesses identified by our management were as follows:

 The Company lacks qualified resource to proper review accounting records and financial reporting in accordance with Accounting Principles Generally Acceptance in the United States of America ("US GAAP").

 Management is aware that there is a lack of segregation of duties and lack of well-established procedures to identify, approve and report related party transaction at the Company due to the lack of employees dealing with general administrative and financial matters. However, at this time management has decided that considering the abilities of the employees now involved and the control procedures in place, the risks associated with such lack of segregation are low and the potential benefits of hiring employees to clearly segregate duties do not justify the substantial expenses associated with such increases. Management will periodically reevaluate this situation.

 In order to mitigate the foregoing material weakness, we have engaged an outside accounting consultant with significant experience in the preparation of financial statements in conformity with U.S. GAAP to assist us in the preparation of our financial statements to ensure that these financial statements are prepared in conformity to U.S. GAAP. Management believes that this will lessen the possibility that a material misstatement of our annual or interim financial statements will be prevented or detected on a timely basis, and we will continue to monitor the effectiveness of this action and make any changes that our management deems appropriate.

 This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to the exemption provided to issuers that are not "large accelerated filers" nor "accelerated filers" under the Dodd-Frank Wall Street Reform and Consumer Protection Act.

 Changes in Internal Control Over Financial Reporting

 There have been no changes in our internal control over financial reporting that occurred during our last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 Item 9B. Other Information.

 None.

 Item 10. Directors, Executive Officers and Corporate Governance.

 Directors and Executive Officers

 Set forth below are the names, ages and present principal occupations or employment, and material occupations, positions, offices or employments for the past five years of our current director and executive officer.

 Name

 Age

 Position

 Juanzi Cui

 President, Chief Executive Officer, Chief Financial Officer and Secretary and as a director

 Juanzi Cui, age 53, has been the President of the Chongqing Municipal Health Management Association since March of 2014. Since 2011 she has been the Chairman of the Chongqing Huang Xin Technology Limited Liability Corporation. Since 2007 she has been the Vice President and Secretary General of Dietitians Association of Chongqing. Since 2006 she is the Chief Executive Officer and President of the Chongqing City Ziman Nutrition and Health Vocational Training School.

 The director of the Company serves for a term of one year or until the successor is elected at the Company's annual stockholders' meeting and is qualified, subject to removal by the Company's stockholders. The officer serves, at the pleasure of the board of directors, for a term of one year and until the successor is elected at the annual meeting of the board of directors.

 There are no familial relationships among any of our officers or directors. None of our directors or officers is a director in any other reporting companies. None of our directors or officers has been affiliated with any company that has filed for bankruptcy within the last ten years. The Company is not aware of any proceedings to which any of the Company's officers or directors, or any associate of any such officer or director, is a party adverse to the Company or has a material interest adverse to the Company.

 Code of Ethics; Financial Expert

 Because of the small size and limited resources of the Company, we do not currently have a Code of Ethics applicable to our principal executive, financial and accounting officers. We do not have a "financial expert" on the board or an audit committee or nominating committee.

 Potential 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. Thus, there is a potential conflict of interest in that our directors and officers have the authority to determine issues concerning management compensation and audit issues that may affect management decisions. We are not aware of any other conflicts of interest with any of our executives or directors.

 Section 16(a) Beneficial Ownership Reporting Compliance

 Section 16(a) of the Securities Exchange Act of 1934 requires executive officers and directors of the Company and persons who own more than 10% of a registered class of the Company's equity securities to file reports of ownership and changes in their ownership with the Securities and Exchange Commission, and forward copies of such filings to the Company. Our sole executive officer and director complied with the Section 16(a) filing requirements since she acquired control of the Company.

 Involvement in Certain Legal Proceedings

 There are no legal proceedings that have occurred within the past ten years concerning our directors, or control persons which involved a criminal conviction, a criminal proceeding, an administrative or civil proceeding limiting one's participation in the securities or banking industries, or a finding of securities or commodities law violations.

 Item 11. Executive Compensation.

 Summary Compensation

 Since our incorporation in August 2012, no compensation has been paid to our directors or executive officers in consideration for their services rendered to our Company in their capacity as such. We have no employment agreements with any of our directors or executive officers. We have no pension, health, annuity, bonus, insurance, stock options, profit sharing or similar benefit plans

 Since our incorporation, no stock options or stock appreciation rights were granted to any of our directors or executive officers. We have no equity incentive plans.

 Outstanding Equity Awards

 Since our incorporation, none of our directors or executive officers has held unexercised options, stock that had not vested, or equity incentive plan awards.

 Compensation of Directors

 Since the incorporation in August 2012, no compensation has been paid to any of our directors in consideration for their services rendered in their capacity as directors. No arrangements are presently in place regarding compensation to directors for their services as directors.

 Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 The following table lists, as of October 22, 2024, the number of shares of common stock of our Company that are beneficially owned by (i) each person or entity known to our Company to be the beneficial owner of more than 5% of the outstanding common stock; (ii) each executive officer and director of our Company; and (iii) all executive officers and directors as a group. Information relating to beneficial ownership of common stock by our principal shareholders and management is based upon information furnished by each person using "beneficial ownership" concepts under the rules of the Securities and Exchange Commission. Under these rules, a person is deemed to be a beneficial owner of a security if that person has or shares voting power, which includes the power to vote or direct the voting of the security, or investment power, which includes the power to vote or direct the voting of the security. The person is also deemed to be a beneficial owner of any security of which that person has a right to acquire beneficial ownership within 60 days. Under the Securities and Exchange Commission rules, more than one person may be deemed to be a beneficial owner of the same securities, and a person may be deemed to be a beneficial owner of securities as to which he or she may not have any pecuniary beneficial interest. Except as noted below, each person has sole voting and investment power.

 The percentages below are calculated based on 35,540,000 shares of our common stock issued and outstanding as of October 22, 2024. We do not have any outstanding options, warrants or other securities exercisable for or convertible into shares of our common stock. Unless otherwise indicated, the address of each person listed is c/o Making ORG, Inc., 19th Floor, No. 9 Shangqingsi Road, Yuzhong District, Chongqing, China

 Name of Beneficial Owner

 Amount and
 Nature of
 Beneficial Ownership

 Percent of
 Class

 Juanzi Cui

 25,421,468

 71.53
 %

 Directors and officers as a group (1 person)

 25,421,468

 71.53
 %

 Item 13. Certain Relationships and Related Transactions, and Director Independence.

 During the years ended December 31, 2023 and 2022, the Company's sole officer loaned the Company $1,600 and $1,500, respectively. As of December 31, 2023 and 2022, the Company was obligated to the officer, for an unsecured, non-interest bearing demand loan with a balance of $389,518 and $387,918, respectively.

 Director Independence

 We are not subject to listing requirements of any national securities exchange or national securities association and, as a result, we are not at this time required to have our board comprised of a majority of "independent directors."

 Item 14. Principal Accounting Fees and Services.

 Our principal independent accountant is Simon & Edward, LLP. Their pre-approved fees billed to the Company are set forth below:

 Year Ended
 2023

 Year Ended
 2022

 Audit Fees

 $
 24,500

 $
 24,500

 Audit Related Fees

 $
 -

 $
 -

 Tax Fees

 $
 3,500

 $
 3,500

 All Other Fees

 $
 -

 $
 -

 As of December 31, 2023, the Company did not have a formal documented pre-approval policy for the fees of the principal accountant. The Company does not have an audit committee. The percentage of hours expended on the principal accountant's engagement to audit our financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant's full-time, permanent employees was 0%.

 Item 15. Exhibits. Financial Statement Schedules.

 Exhibits

 Exhibit No.

 Description

 3.1

 Amended and Restated Articles of Incorporation of MakingORG, Inc. (1)

 3.2

 Bylaws (2)

 10.1

 Service Contract with Anchor Freight Services, Inc. (2)

 10.2

 Strategic Cooperation Framework Agreement, dated May 25, 2018, by and between the MakingORG, Inc. and Hangzhou Life Century Hualian Supermarket Chain Co., Ltd. (3)

 31.1

 Rule 13a-14(a)/15d-14(a) Certifications*

 32.1

 Section 1350 Certification, Principal Executive Officer*

 32.2

 Section 1350 Certification, Principal Financial Officer*

 _______________
 *

 Filed herewith

 (1)

 Incorporated by reference to the corresponding exhibit to the Company's Current Report on Form 8-K filed on August 22, 2014.

 (2)

 Incorporated by reference to the corresponding exhibit to the Company's registration statement on Form S-1 on filed on February 8, 2013.

 (3)

 Incorporated by reference to the corresponding exhibit to the Company's Current Report on Form 8-K filed on May 29, 2018.

 SIGNATURES

 Purusant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 MAKINGORG, INC.

 Dated: November 12, 2024

 By:

 /s/ Juanzi Cui

 Name:

 Juanzi Cui

 Title:

 President, Chief Executive Officer, Chief
 Financial Officer and Secretary and Director
 (Principal Executive, Financial and Accounting Officer)

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

 Dated: November 12, 2024

 By:

 /s/ Juanzi Cui

 Name:

 Juanzi Cui

 Title:

 President, Chief Executive Officer, Chief
 Financial Officer and Secretary and as a director
 (Principal Executive, Financial and Accounting Officer)