UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K/A

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

 For the fiscal year ended December 31,
 2022

 Commission file number 000-56200

 (Exact Name of Registrant as Specified in Its Charter)

 Nevada

 46-2218131

 (State or Other Jurisdiction of

 (I.R.S. Employer

 Incorporation or Organization)

 Identification No.)

 621 South Virgil Ave, #460

 Los Angeles, CA 90005

 Phone: (213) – 219-7746

 (Address of Principal Executive Offices, Zip
Code & Telephone Number)

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

 None

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

 Common Stock, $0.001 par value

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

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

 Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes No

 Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes
 No

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

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

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

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

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

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

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

 State the aggregate market value of the voting
and non-voting common equity held by non-affiliates: As of most recently completed second fiscal quarter there is no active market for
the registrant's common stock.

 The number of shares outstanding of the issuer's Common Stock
as of March 19, 2024 was 100,000,000.

 EXPLANATORY NOTE

 The Company is providing this amendment to its report on Form 10-K for the year ended December 31, 2022 to provide disclosures
as of December 31, 2022, for 1) evaluation of disclosure controls and procedures, 2) management's annual report on internal controls
over financial reporting and 3) evaluation of changes in internal control over financial reporting.

 Item 1.

 Business

 Item 1A.

 Risk Factors

 Item 1B.

 Unresolved Staff Comments

 Item 2.

 Properties

 Item 3.

 Legal Proceedings

 Item 4.

 Mine Safety Disclosures

 Item 5.

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

 Item 6.

 Reserved

 Item 7.

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

 Item 7A.

 Quantitative and Qualitative Disclosure About Market Risk

 Item 8.

 Financial Statements and Supplementary Data

 Item 9.

 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

 Item 9A.

 Controls and Procedures

 Item 9B.

 Other Information

 Item 9C.

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 Item 10.

 Directors, Executive Officers and Corporate Governance

 Item 11.

 Executive Compensation

 Item 12.

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

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item 14.

 Principal Accountant Fees and Services

 Item 15.

 Exhibits and Financial Statement Schedules

 SIGNATURES

 i

 Part
I

 ITEM 1. BUSINESS

 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

 Unless the context indicates otherwise, as used
in this Annual Report, the terms "HIGR," "we," "us," "our," "our company"
and "our business" refer, to High-Great Holding Company, including its subsidiaries named herein. Certain statements, other
than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected
operating results, and the assumptions upon which those statements are based, are "forward-looking statements." These forward-looking
statements generally are identified by the words "believes," "project," "expects," "anticipates,"
"estimates," "intends," "strategy," "plan," "may," "will," "would,"
"will be," "will continue," "will likely result," and similar expressions. Forward-looking statements
are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ
materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently
uncertain. Factors which could have a material adverse effect on our operations and future prospects include, but are not limited to:
changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted
accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance
should not be placed on such statements.

THE COMPANY

 Our Business

 Hi-Great Group Holding Company (the "Company")
is a development stage enterprise that was originally incorporated, on September 30, 2010, under the laws of the State of Nevada.

 On March 08, 2019, the eight judicial District
Court of Nevada appointed Custodian Ventures, LLC as custodian for Hi-Great Group Holding Company, proper notice having been given to
the officers and directors of Hi-Great Group Holding Company. There was no opposition.

 On March 15, 2019, the Company filed a certificate
of revival with the state of Nevada, appointing David Lazar as, President, Secretary, Treasurer and Director.

 On March 20, 2019, the Company issued 70,000,000
shares of common stock to Custodian Ventures, LLC (controlled by David Lazar) at par for shares valued at $70,000 in exchange for settlement
of a portion of a related party loan for amounts advanced to the Company in the amount of $16,100, and the promissory note issued to the
Company in the amount $53,900.

 On October 14, 2019, as a result of a private
transactions, 70,000,000 shares of common stock (the "Shares") of Hi-Great Group Holding Co. (the "Company"),
were transferred from Custodian Ventures LLC to Esther Yang (the "Purchaser"). As a result, the Purchaser became a 70% holder
of the voting rights of the issued and outstanding share capital of the Company, on a fully-diluted basis, and became the controlling
shareholder.

 On October 14, 2019, and effective October 15,
2019, the existing director and officer resigned. Accordingly, David Lazar, serving as a director and an officer, ceased to be the Company's
Chief Executive Officer, Chief Financial Officer, President, Treasurer, Secretary and a Director. At the effective date of the transfer,
Ho Soon Yang consented to act as the new President, CEO, CFO, Treasurer, Secretary and Chairman of the Board of Directors of the Company.

 Ho Soon Yang was appointed as a Chief Executive
Officer, President, Secretary, Treasurer and Chairman of Board of Directors of the Company.

 On February 25, 2020 the Board of Directors via
Written Consent Approved the Addition of Alex Jun Ho Yang to the Board of Directors on the same day, and effective immediately, the following
Officers were appointed, Alex Jun Ho Yang. Chief Executive Officer, Ho Soon Yang, Chief Financial Officer and Esther Yang as Secretary
to the Company. Previously, Ho Soon Yang was the acting President, Chief Executive Officer, Chief Financial Officer, Treasurer and Secretary
of the Company and the sole Director of the Company.

 On April 16, 2020 Esther Yang through a Share
Purchase Agreement sold 65,001,000 of the 70,000,000 shares she had purchased from Custodian Ventures, LLC in the Company to Jun Ho Yang
and Ho Soon Yan. On April 22, 2020 she resigned as Corporate Secretary and Director of the Company.

 On April 24, 2020. Madeline Choi was appointed
as Secretary to the Company by the Current Board of Directors. On September 22, 2022, Madeline Choi resigned as Secretary. Ho Soon Yang
was appointed as Secretary of the Company by the Board of Directors.

 On April 29, 2020, Madeline Choi was transferred
1,000,000 shares from Alex Jun Ho Yang as compensation for serving as Secretary.

 On September 22, 2020 Madeline Choi resigned as
Secretary of the Company and Ho Soon Yang resumed the role of Secretary.

 On April 22, 2022, the Company issued 10,000 shares of common stock
to Dae Jae Lee at par for shares valued at $10,000.

 Our Company plans to grow organically through
internet sales of its current worldwide exclusive license agreement with SellaCare, Inc. in the areas of Longevity Health Supplements
and plans to integrate new product lines containing CBD Oils for additional health benefits and also expand into the lucrative cosmetic
sector as an overall sustainable revenue platform as they become a major supplier in each of the three industry sectors.

 Our Website-

 www. HIGRgroup.com

 www. HIGreat.com

 Our Business Objectives

 Our principal business objective is to maximize
shareholders returns through a combination of (1) dividends to our shareholders, (2) sustainable long-term growth in cash flows from distribution
of the products described herein, (3) potential long-term appreciation in the value of our properties from capital gains upon future sales,
(4) other sustainable agricultural business opportunity which the Board of Directors determines to be beneficial to Company, or (5) distribution
of plant-based finished consumer product and integrate the use of specialty herbs into its worldwide health supplement business to include
expansion into the cosmetics sector using multiple herbal oils and compounds.

 Business Overview

 Hi- Great Group Holding
Company believes Agritourism is a field that is growing in popularity as landowners, and farmers try to meet the social and economic demands
of urban residents that are demanding growing space for private organic gardens they can use to grow and harvest food for their families.
They are also looking for a resort experience to take the family in a safe and healthy environment with affordable weekend getaways close
to where they live.

 Agritourism operations
exist throughout the United States and the world. And can be referred to as "agritourism" is often used interchangeably with
"agri-tourism," "agrotourism," "farm tourism," "agricultural tourism," or "agritainment.
The company will provide a weekend gardening resort destination for all types of guests wanting to lease and own a weekend farming getaway
close to the urban Los Angeles and surrounding communities. By combining agriculture and the weekend family farm offers HI Great Group
Holding Company a profitable and predictable revenue stream to enhance its current Organic Supplements Business. In addition, the ability
to single source organic herbs and materials for our proprietary future product lines will save on the cost of new proprietary blends.

 The Concept
of Family Weekend Farm is growing internationally as consumers want to escape the urban work environments and have a weekend getaway to
farm and is also as a family weekend retreat close to key entertainment venues. The Company's current location is close to Los Angeles
and within a one-hour drive to key California Ski Resorts in the winter and a large Lake Resort venue in the spring and summer. The company
plans to partner with companies offering entertainment and family day trips to the local destination resorts.

 The Company
will build out its weekend Farming Resort with space for 3,000 individual gardens hosting a portable cabin of the new members choice and
selected and customized during the Individual Club Membership Process and Initiation. Each New Member will have one to four build out
cottage options depending on size and floor plans to be placed on their individual gardening parcel. The cottages will be built with reclaimed
materials and use reusable shipping containers as part of the portable cottage build out packages. HIGR cottages will use solar panels
when available to reduce members carbon footprint as an option for each member. HIGR will also look entertain the cost of providing the
solar panels in exchange for the solar energy generated by each member. The company looks to partner with leading solar producers in California
and take advantage of all tax credits currently available for Solar Energy and Organic Farming. The Final Phase will be to create a franchise
model for approved Farmland Owners across the Nation and World to buy into a turnkey operation for their privately owned farmland that
is currently unused as the global demand for Clean Organic Weekend Farms is now changing with our new socially responsible culture and
the public is demanding these types of weekend farms.

 The Weekend
Garden Resort will build out will be in Three Phases:

 Phase
One:

 Resort Headquarters, Central Family Area and Club House.

 Communal Restrooms, Showers and Washing Stations for Campers and
Guests.

 Special Family Friendly Entertainment Venues

 Build out of Cabin Models Show Room

 Foundation Preparation for first 1000 parcels

 Create build out facility for shipping container storage and model
build outs.

 Website and Marketing

 Install Internet for HIGR members

 Phase
Two:

 Focus on build out of the next 1,000 parcels regarding planning
and site preparation

 Focus on Marketing and Sales effort using free media such as Internet
and television human interest stories and travel channels.

 Build Garden Center for Organic Co- Op, gardening supplies, daily
or weekend equipment and cart rentals.

 Obtain a partnership with local healthy catering company to lease
a Portable Container in the Clubhouse area for weekend gardeners to dine out with the family. Outdoor and indoor seating for families

 Phase
Three:

 Continue forward with the foundation of the Company's business
plan as a weekend farming destination.

 Onsite portable cottages for full time employees at a reduced rent

 Continue selling memberships and maximizing additional revenue streams

 Start planning and looking for second site in a set criteria location

 Work to build out and lead the Country in Weekend farming destination
travel business by partnering with other like venues across the nation.

 Build out the Turnkey Weekend Farming Franchise Owner Model with
revenue sharing.

 Worldwide Demand for Weekend Family Farms

 Family Weekend Farming
is growing in popularity across the world. Countries such as Germany, the United Kingdom, France,
and Russia have established small-scale agricultural production spaces early on, focusing on urban residents' close proximity to
farming and farming villages in urban or rural areas. Based on this, they have systematically developed functions of providing rest areas
and children's education centers as well as mental and physical health. The names of these types of spaces are also called differently
depending on the history and culture of each country. England is called 'Allotmentgarden' and means 'a divided garden'.
And Germany means 'small garden' because it is 'Klingarten'. It originated from the Russian era when Russia granted
land in the name of 'Dacha', meaning 'to share'. Japan accepts the concept of Kleingarten in Germany and calls
it a "citizen farm." In addition, Japan clarifies the definition of citizen farm concept through the Citizen Farm Improvement
Promotion Act, and actively expands and distributes it to foster national sentiment, maintain health, and preserve farmland. In Korea,
there are already "weekend farms" outside the city however, compared with the forms still being done in these foreign countries,
it is only a beginning stage. Until now, this type of facilities in foreign countries had been referred to as "national farms,"
"weekend farms," "leisure farms," and "hobby farms," but the term "family farms" was deemed
to be the most appropriate rather than weekend farms.

 Weekend
family farms were divided into three types: urban, suburban, and stay-type family farms. Among the three types, urban and suburban types
are mainly focused on improving the welfare of urban residents, such as providing rest areas and the venue for children's spaces,
but the focus is on revitalizing rural communities by promoting urban and rural exchanges. In the case of stay-type, there is a limit
to being established as a social welfare concept because it is a project designed to attract urban residents to revitalize rural areas.

 The Size of the
California and United States Weekend Family Farming Market is relatively new in execution and concept. Therefore, HIGR Family Weekend
Farm is uniquely positioned to monetize the growth if this sector and become a strong leader in these emerging areas of

 Growing Market Sector
and the Popularity of Agritourism

 Agritourism presents
a unique opportunity to combine aspects of the tourism and agriculture industries to provide a number of financial, educational, and social
benefits to tourists and small family farmers looking for an organic community to be an ongoing part of. Agritourism allows The Company
to generate additional income a relatively new Sector and also enhance its Organic Herbal Supplement Business with direct marketing to
consumers. The Company's Family Weekend Farm with it Members with will also increase local tourism as it is located close to several
family centric weekend venues.

 Intellectual Property

 Company owns the licensing rights to chelated
method: world patent (patent number: 5128139) and uses this patent in the manufacturing of proprietary formulations for nutritional supplements.

 ITEM 1A, RISK FACTORS

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

 ITEM 1B. UNRESOLVED STAFF COMMENTS

 None

 ITEM 2. PROPERTIES

 The Company's headquarters are located 621
S. Virgil Avenue #470, Los Angeles, CA 90005. Our phone number is (213) 219-7746. Management believes that our current leased property
will be sufficient for its current and immediately foreseeable administrative needs.

 ITEM 3. LEGAL PROCEEDINGS

 There are no legal proceedings that have occurred within the past five
years concerning the Company, 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 4. MINE SAFETY DISCLOSURES

 Not applicable.

 Part
II

 ITEM 5. MARKET FOR COMMON EQUITY AND RELATED
STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 Market Information

 Our common stock is quoted on the OTC Pink Sheets under the symbol
"HIGR."

 Holders

 As of the date of this report there were approximately
69 holders of record of Company common stock. This does not include an indeterminate number of persons who hold our Common Stock in brokerage
accounts and otherwise in "street name."

 Stock Authorized

 The Company is authorized to issue two classes of stock. The total
number of shares of stock which the Company is authorized to issue is One Billion One Hundred Ten Million (1,110,000,000) shares of capital
stock, consisting of One Billion One Hundred Million (1,100,000,000) shares of Common Stock, $0.001 par value and Ten Million (10,000,000)
shares of preferred stock, $0.001 par value (the "Preferred Stock").

 Dividends

 We have not previously declared or paid any dividends
on our common stock and do not anticipate declaring any dividends in the foreseeable future. The payment of dividends on our common stock
is within the discretion of our board of directors.

 Options and Warrants

 We do not have any outstanding options or warrants.

 Securities Authorized for Issuance under Equity Compensation Plans

 The Company does not have any equity compensation plans or any individual
compensation arrangements with respect to its Common Stock or Preferred Stock. The issuance of any of our Common Stock or Preferred Stock
is within the discretion of our Board of Directors, which has the power to issue any or all of our authorized but unissued shares without
stockholder approval.

 Transfer Agent

 The transfer agent for our Common Stock is Globex Transfer, LLC at
780 Deltona Blvd., Suite 202, Deltona, FL 32725. The transfer agent's telephone number is (813) 344-4490.

 Recent Sales of Unregistered Securities

 None

 Securities authorized for issuance under equity
compensation plans

 We do not have any equity compensation plans and
accordingly we have no securities authorized for issuance there under.

 Purchases of Equity Securities by the Issuer
and Affiliated Purchasers

 We did not purchase any of our shares of common
stock or other securities during the year ended December 31, 2021.

 ITEM 6. RESERVED

 Not required for smaller reporting companies.

 ITEM 7. MANAGEMENTS
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 Overview

 Plan of Operation

 Our principal business objective is to maximize
shareholders returns through a combination of (1) distributions to our shareholders, (2) sustainable long-term growth in cash flows from
distribution of our products, which we hope to pass on to shareholders in the form of distributions, (3) potential long-term appreciation
in the value of our properties from capital gains upon future sale, (4) other sustainable agricultural business opportunity which the
Board of Directors determines to be beneficial to Company, or (5) distribution of plant-based finished consumer product and integrate
the use of CBD Oils into its worldwide health supplement business to include expansion into the cosmetics sector using multiple strains
of CBD oils and compounds.

 For the 12 months following the commencement of
the offering the Company will focus on two areas of operations. These two core business activities will be the continued the sales of
its Nutritional Health Supplements and the build out of the Harvest Island Garden Resort.

 The Nutritional Health Supplements will be
sold primarily online and the new retail website is currently being redesigned and developed to increase internet traffic and
customer retention. For the first 12 months, no additional products will be added to the current supplement line. New branding is in
development to update the marketing and online image and presentment in a very competitive nutritional supplement industry. The
Company plans to also update the customer experience with online videos with renown experts in the Patent areas of alkalization,
amino acids, advanced minerals and the use of whole rice concentrates and how these methods and ingredients may help the user
increase overall health and wellness.

 Results of Operations for the Year Ended December 31, 2022 compared
to the Year Ended December 31, 2021

 Sales and Cost of Sales

 For the year ended December 31, 2022 we had $207,854
of sales compared to $264,194 for the year ended December 31, 2021. Our cost of sales for the year ended December 31, 2022 was $112,834
compared to $155,239 for the year ended December 31, 2021. The Company just recently started to generate revenue in the beginning of 2020.

 Professional fees

 For the year ended December 31, 2022 we incurred
$40,700 of professional fee expenses compared to $58,000 for the year ended December 31, 2021. The decrease of professional fees in the
current period is attributed to an decrease of audit, legal and accounting expenses.

 Rent expense

 For the year ended December 31, 2022 we incurred
$30,000 of rent expense compared to $30,000 for the year ended December 31, 2021. We signed a lease agreement with Sella Property, LLC
on March 16, 2020. The lease calls for rent payments of $30,000 in annual installments due on the 16 th day of March each year.

 General and administrative

 For the year ended December 31, 2022 we incurred
$21,021 of G&A expense compared to $16,560 for the year ended December 31, 2021. The decrease in the current year is attributed to
an decrease of expenses of the operation.

 Other income (expense)

 For the year ended December 31, 2022, we had interest
expense of $0, compared to interest expense of $307 for the year ended December 31, 2021.

 Net income

 For the year ended December 31, 2022, the Company
had a net income of $3,300 as compared to a net income of $2,579 in the prior period.

 Liquidity and Capital Resources

 As reflected in the accompanying financial statements,
the Company has just recently begun to generate revenue. We have an accumulated deficit of $723,396 and had a net income of $3,300 for
the year ended December 31, 2022..

 We spent $84,612 from operating activities for
the year ended December 31, 2022, compared to the received $ 79,098 for the year ended December 31, 2021.

 We used $58,000 from investing activities for
the year ended December 31, 2022, compared to using $11,250 for the year ended December 31, 2021.

 We used $55,980 from financing activities for
the year ended December 31, 2022, compared to a used cash of $1,220 for the year ended December 31, 2021.

 Off-Balance Sheet Arrangements

 We have no off-balance sheet arrangements.

 Going Concern

 The accompanying financial statements have been
prepared assuming the continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues
sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company
is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While
management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be
no assurance that the Company will be able to raise additional equity capital or be successful in the development and commercialization
of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments
to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities
that may result from the possible inability of the Company to continue as a going concern.

 Off Balance Sheet Arrangements

 We have not entered into any off-balance sheet arrangements that have
or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses,
results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

 Critical Accounting Policies, Judgments and Estimates

 Refer to Note 2 of the Financial Statements for a summary of our critical
accounting policies.

 ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
RISK

 Not applicable to a smaller reporting company.

 ITEM 8. FINANCIAL
STATEMENTS AND SUPPLEMENTARY

 INDEX TO FINANCIAL STATEMENTS

 Report of Independent Registered Public Accounting Firm PCAOB ID # 6662

 Balance Sheets as of December 31, 2022 and 2021

 Statements of Profit and Loss for the Years Ended December 31, 2022 and 2021

 Statements of Stockholders' Deficit for the Years Ended December 31, 2022 and 2021

 Statements of Cash Flows for the Years Ended December 31, 2022 and 2021

 Notes to the Financial Statements

 F- 1

 M N VIJAYKUMAR

 Chartered Accountant

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To The Board of Directors and Shareholders

 Hi-Great Group
Holding Company

 621 Virgil Ave., Ste 470

 Los Angeles, CA 90005

 Opinion on the financial statements

 We audited the accompanying balance sheet of Hi-Great
Group Holding Company ("the Company") as of December 31, 2022 and the related statements of operations, stockholders'
equity, and cash flows for year then ended and the related notes (collectively referred to as "financial statements"). In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31,
2022, and the results of its operations, stockholders' equity and cash flows for the years then ended, in conformity with accounting
principles generally accepted in the United States of America. The Balance sheet as on 31 st
December 2021 was audited by another auditor.

 Going Concern

 The Company's financial statements are prepared
using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation
of the liabilities in the normal course of business. The Company has an accumulated deficit of $723,396 and had a cash flow from operations
amounting to (84,612) for the year ended December 31, 2022. These factors as discussed in Note 3 of the financial statements raise substantial
doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described
in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 Basis of Opinion

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

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

 No.37, 1 st Main,
Vinayaka Layout, 3 rd Stage, Vijaynagar, Bengaluru- 560040

 Mobile: 9980949630, Email: vmaganti@icai.org

 F- 2

 M N VIJAYKUMAR

 Chartered Accountant

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

 Critical Audit Matters

 Critical audit matters arising from the current period
of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate to accounts
or disclosure that are material to the financial statements and (2) involve especially challenging, subjective, or complex judgements.
The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we
are not, by communicating the critical audit below, providing separate opinions on the critical audit matters or the accounts or disclosures
to which they relate.

 Related party transactions.

 Company has entered into agreement for Licensing patents
& Future products from related party. The Company has leased property from a company controlled by related party.

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

 /s/ M. N. VijayKumar

 M. N. VijayKumar, Chartered Accountant

 Bangalore, India

 April 10 th 2023

 No.37, 1 st Main,
Vinayaka Layout, 3 rd Stage, Vijaynagar, Bengaluru- 560040

 Mobile: 9980949630, Email: vmaganti@icai.org

 F- 3

 HI-GREAT GROUP HOLDING
COMPANY

 BALANCE SHEETS

 December 30,

 December 31,

 2022

 2021

 (Audited)

 (Audited)

 ASSETS

 Current assets:

 Cash

 $
 30,577

 $
 113,169

 Inventory

 85,290

 62,160

 Advances to Suppliers

 9,250

 -

 Receivable from Citi Bank

 -

 -

 Total current assets

 125,117

 175,329

 Non-current assets:

 Right of use asset – operating lease – related party

 57,000

 115,000

 Total assets

 $
 182,117

 $
 290,329

 LIABILITIES AND STOCKHOLDERS' DEFICIT

 Current liabilities:

 Accounts payable

 $
 1,400

 $
 58,740

 Accounts payable – related party

 -

 -

 Notes payable – related party

 -

 -

 Loan payable – related party

 -

 -

 Accrued royalty– related party

 117,547

 110,940

 Deferred revenue

 -

 -

 Operating lease obligation, current portion – related party

 14,750

 18,750

 State Income Tax Payable

 -

 Total current liabilities

 133,697

 189,230

 Non-Current Liabilities:

 Operating lease obligation – related party

 42,250

 96,250

 Total Liabilities

 175,947

 285,480

 Commitments and Contingencies

 Stockholders' Deficit:

 Preferred stock, par value $ 0.001 per share; 10,000,000 shares authorized; no shares issued and outstanding

 Common stock, par value $ 0.001 per share; 1,100,000,000 shares authorized; 100,000,000 shares issued and outstanding as of December 30, 2022 and December 31, 2021, respectively

 Additional paid in capital

 629,566

 629,566

 Accumulated Deficit

 ( 723,396
)

 ( 724,716
)

 Total stockholders' equity

 6,170

 4,850

 Total liabilities and stockholders' equity

 $
 182,117

 $
 290,329

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

 F- 4

 PROFIT AND LOSS

 For the years ended

 December 31,

 2022

 2021

 Audited

 Audited

 Sales

 $
 207,854

 $
 264,194

 Cost of sales-royalty– related party

 ( 51,964
)

 ( 66,049
)

 Cost of goods sales

 ( 60,870
)

 ( 89,190
)

 Gross profit

 95,021

 108,955

 Operating expenses:

 Professional fees

 40,700

 58,000

 Rent expense

 30,000

 30,000

 General and administrative expenses

 21,021

 18,069

 Total operating expense

 91,721

 106,069

 Income (Loss) from operations

 3,300

 2,886

 Other income (expense):

 Interest income

 Interest expense

 ( 307
)

 Total other (expense) income

 -

 ( 307
)

 Net income (loss)

 $
 3,300

 $
 2,579

 Net income (loss) per common share – basic and diluted

 $
 -

 $
 -

 Weighted average common shares

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

 F- 5

 STATEMENTS OF STOCKHOLDERS' DEFICIT

FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2022 AND 2021

 Co mmon

 Common

 Additional

 Stock:

 Stock:

 Paid-in

 Accumulated

 Shares

 Amount

 Capital

 Deficit

 Totals

 Balance – December 31, 2019

 $

 $
 619,566

 $
 ( 719,802
)

 $
 ( 236
)

 Net Loss (Restated)

 ( 12,782
)

 ( 12,782
)

 Balance – December 31, 2020

 $

 $
 619,566

 $
 ( 732,584
)

 $
 ( 13,018
)

 Adjustment – Issuance of Stocks

 10,000

 10,000

 Adjustment

 5,289

 5,289

 Net Income

 2,579

 2,579

 Balance – December 31, 2021

 $

 $
 629,566

 $
 ( 724,716
)

 $
 4,850

 Adjustment

 ( 1,980
)

 ( 1,980
)

 Net Income

 3,300

 3,300

 Balance – December 31, 2022

 $

 $
 629,566

 $
 ( 723,396
)

 $
 6,170

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

 F- 6

 STATEMENTS OF CASH FLOWS

 For the twelve months ended

 December 31,

 2022

 2021

 Cash Flows from operating activities:

 Net Income

 $
 3,300

 $
 2,579

 Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

 Amortization of right of use asset – operating lease

 -

 -

 Changes in operating assets and liabilities:

 Inventory

 ( 23,130
)

 ( 14,400
)

 Advances to Suppliers

 ( 9,250
)

 -

 Receivable from CitiBank

 -

 Accounts payable – related party

 ( 57,340
)

 36,540

 Accrued royalty

 6,608

 66,049

 Accrued interest

 -

 ( 714
)

 Loan Payable

 -

 ( 2,465
)

 State Income Tax Payable

 ( 800
)

 -

 Operating Lease Obligation (Current Portion)

 ( 4,000
)

 ( 10,000
)

 Net cash provided (used) by operating activities

 ( 84,612
)

 77,589

 Cash Flows from Investing Activities:

 Notes receivable – Related Party

 -

 -

 Right of Use Asset – Related Party

 58,000

 11,250

 Net cash provided (used) by investing activities

 58,000

 11,250

 Cash Flows from Financing Activities:

 Proceeds from common stock – related party

 -

 10,000

 Proceeds from notes payable – related party

 -

 ( 15,000
)

 Operating Lease Obligation

 ( 54,000
)

 -

 Retained Earnings

 ( 1,980
)

 5,289

 Net cash provided (used) by financing activities

 ( 55,980
)

 Effect of exchange rate changes

 -

 -

 Net change in cash

 ( 82,592
)

 89,128

 Cash at beginning of period

 113,169

 24,041

 Cash at end of period

 $
 30,577

 $
 113,169

 Supplemental schedule of cash flow information:

 Non-cash investing and financing activities:

 Note receivable-related party

 $
 -

 $
 -

 Common stock-related party

 $
 -

 $
 -

 Right of use asset – operating lease

 $
 -

 $
 -

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

 F- 7

 NOTES TO FINANCIAL STATEMENTS

 DECEMBER 31, 2022

 NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

 Basis of Presentation and Organization

 Hi-Great Group Holding
Company (the "Company") is a development stage enterprise that was originally incorporated, on September 30, 2010, under the
laws of the State of Nevada.

 On March 8, 2019, the
eight judicial District Court of Nevada appointed Custodian Ventures, LLC as custodian for Hi-Great Group Holding Company, proper notice
having been given to the officers and directors of Hi-Great Group Holding Company. There was no opposition.

 On March 15, 2019, the
Company filed a certificate of revival with the state of Nevada, appointing David Lazar as President, Secretary, Treasurer and Director.

 On October 11, 2019, Custodian Ventures entered
into a stock purchase agreement whereby they transferred 70,000,000 shares of common stock to Esther Yang in exchange for $ 225,000 in
cash. As a result of the sale, there was a change of control of the Company. There is no family relationship or other relationship between
the Seller and the Purchaser.

 On March 19, 2020, the Company entered in a licensing
agreement with SellaCare, Inc. for the licensing of Patents and all future products developed by the SellaCare, Inc. The licensing agreement
calls for the Company to pay 25 % of all Gross revenues or $ 1,000, whichever is greater and not less than $ 1,000, beginning April 30, 2020
and payable the 15 th of every month thereafter.

 On March 16, 2020, the Company entered into a
land lease for property located in the unincorporated area of Pearblossom, County of Los Angeles, California, in agreement with Sella
Property, LLC. Sella Property, LLC is an entity controlled by Esther Yang. The lease calls for rent payments of $ 30,000 in annual installments
due on the 16 th day of March each year.

 NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis of presentation

 The Company's financial statements have
been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").

 Use of estimates

 The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results may differ from those estimates.

 Concentrations of Credit Risk

 We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

 Cash and Cash Equivalents

 For purposes of reporting within the statements
of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly
liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. There were no cash equivalents
for the year ended December 31, 2021 or 2020.

 Reclassifications

 Certain reclassifications have been made to the prior period financial
information to conform to the presentation used in the financial statements for the year ended December 31, 2021.

 F- 8

 Revenue Recognition

 The Company records revenue in accordance with
FASB Accounting Standards Codification ("ASC") as topic 606 ("ASC 606"). The revenue recognition standard in ASC
606 outlines a single comprehensive model for recognizing revenue as performance obligations, defined in a contract with a customer as
goods or services transferred to the customer in exchange for consideration, are satisfied. The standard also requires expanded disclosures
regarding the Company's revenue recognition policies and significant judgments employed in the determination of revenue. The Company
is involved in Agritourism and sells herbal supplements. The Company sells herbal supplements it buys directly from SellaCare, Inc. and
sells those supplements using the SellaCare brand. SellaCare, Inc is a company that is controlled by the Company's majority shareholder.

 Cost of Goods Sold

 Cost of sales includes all direct expenses incurred
to produce the revenue for the period. This includes, but is not limited to, product cost and shipping. Cost of goods sold are recorded
in the same period as the resulting revenue. The company pays a sales based royalty payment of 25 % of gross revenue to SellaCare, Inc.,
its related party. This royalty expense is included in cost of goods sold.

 Leases

 The Company adopted the new lease accounting standard,
"Accounting Standards Codification Topic 842 Leases (ASC 842)" using the modified retrospective basis for all agreements existing
as of January 1, 2019 as described further below under Accounting Standards Adopted.

 The Company recognizes a right-of-use asset and
lease liability for all financing and operating leases with terms greater than twelve months. The lease liability is measured based on
the present value of the lease payments not yet paid. The right-of-use asset is measured based on the initial measurement of the lease
liability adjusted for any direct costs incurred upon commencement of the lease. The right-of-use assets are amortized on a straight-line
basis over the lease term and are tested for impairment in a manner consistent with the other long-lived assets held by the Company.

 Stock-based Compensation

 In June
2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based
Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same
manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those
annual periods. We adopted this ASU on January 1, 2019. The adoption of ASU 2018-07 did not have a material impact on our financial statements.

 Fair value of financial instruments

 The Company follows paragraph 825-10-50-10 of
the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of
the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States
of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair
value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to
valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority
to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The
three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

 Level 1: Quoted market prices available in active markets for identical
assets or liabilities as of the reporting date.

 Level 2: Pricing inputs other than quoted prices in active markets
included in Level 1, which are either directly or indirectly observable as of the reporting date.

 Level 3: Pricing inputs that are generally unobservable inputs and
not corroborated by market data.

 The carrying amount of the Company's financial
assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity
of those instruments. The Company's notes payable amates the fair value of such instruments as the notes bear interest rates
that are consistent with current market rates.

 Income taxes

 The Company follows Section 740-10-30 of the FASB
Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences
of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are
based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for
the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent
management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be
recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income
in the period that includes the enactment date.

 F- 9

 The Company adopted section 740-10-25 of the FASB
Accounting Standards Codification ("Section 740-10-25") with regards to uncertainty income taxes. Section 740-10-25
addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial
statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more
likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the
position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit
that has a greater than fifty percent ( 50 %) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance
on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.
 The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section
740-10-25.

 Net income (loss) per common share

 Net income (loss) per common share is computed
pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed
by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net
income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and
potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially
outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented.

 The Company's diluted loss per share is
the same as the basic loss per share for the years ended December 31, 2021 and 2020, as the inclusion of any potential shares would have
had an anti-dilutive effect due to the Company generating a loss.

 Adoption of Recent Accounting Pronouncements

 The Company has implemented all new accounting
applicable pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other
new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

 NOTE 3 –
GOING CONCERN

 The accompanying financial statements have been
prepared assuming the continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues
sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company
is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While
management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be
no assurance that the Company will be able to raise additional equity capital or be successful in the development and commercialization
of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments
to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities
that may result from the possible inability of the Company to continue as a going concern.

 NOTE 4 – RELATED PARTY TRANSACTIONS

 On December 27, 2019, the company obtained a loan
in the amount of $ 5,000 from Jung Ho Yang. The note bears an interest rate of 5 % and matures on November 30, 2020. As of December 31,
2020, there is $ 253 of interest accrued on this note. This note is paid.

 On January 28, 2020, the company obtained a loan
in the amount of $ 10,000 from Sellacare America, Inc. The note bears an interest rate of 5 % and matures on November 30, 2020 As of December
31, 2020, there is $ 463 of interest accrued on this note. This note is paid.

 On March 19, 2020, the Company entered in a licensing
agreement with SellaCare, Inc. for the licensing of Patents and all future products developed by the SellaCare, Inc. The licensing agreement
calls for the Company to pay 25% of all Gross revenues or $1,000, whichever is greater and not less than $1,000, beginning April 30, 2020
and payable the 15 th of every month thereafter. As of December 31, 2020, $ 44,891 of licensing expense has been accrued.

 On March 16, 2020, the Company
entered into a land lease for property located in the unincorporated area in Pearblossom, County of Los Angeles, California, in agreement
with Sella Property, LLC. Sella Property, LLC is an entity controlled by Company's majority shareholder. The lease calls for rent
payments of $ 30,000 in annual installments due on the 16th day of March each year. The lease begins March 16, 2020 and matures March 16,
2025.

 F- 10

 As of December 31, 2021, a total of $ 0 in loan
payable to related party.

 NOTE 5 – PREFERRED STOCK

 The Preferred Stock may be issued from time to
time in one or more series. The Board is authorized to fix the number of shares of any series of Preferred Stock and to determine the
designation of any such series. The Board is also authorized to determine or alter the rights, preferences, privileges, and restrictions
granted to or imposed upon any wholly unissued series of Preferred Stock and, within the limits and restrictions stated in any resolution
or resolutions of the Board originally fixing the number of shares constituting any series, to increase or decrease (but not below the
number of shares of such series than outstanding) the number of shares of any such series subsequent to the issue of shares of that series.

 Currently, no preferred shares have been designated.

 NOTE 6 – OPERATING LEASE

 On February 2016, the FASB issued Accounting
Standards Update (ASU) No. 2016-02, Leases (Topic 842). The ASU introduces a new leasing model for both lessees and lessors. Topic 842
provides guidance in how to identify whether a lease arrangement exists. Management has evaluated its leasing arrangement and has classified
it as operating lease.

 Operating Lease Obligations

 On March 16, 2020, the Company
entered into a land lease for property located in the unincorporated area Pearblossom, County of Los Angeles, State of California.in agreement
with Sella Property, LLC. Sella Property, LLC is a company controlled by the majority shareholder of the Company. The lease calls for
rent payments of $ 30,000 in annual installments due on the 16th day of March each year. The lease begins March 16, 2020 and matures March
16, 2025.

 Lease obligations at December
31, 2022 consisted of the following:

 For the year ended December 31:

 2021

 $

 2022

 2023

 20,750

 2024

 30,000

 2025

 6,250

 Total Obligation as of December 31, 2022

 $
 57,000

 Total Payments Made as of December 31, 2022

 93,000

 Total Obligation

 $
 150,000

 Lease Obligation - Current portion

 Add: Lease Obligation – Long term

 $
 57,000

 Total Right of Use of Asset

 $
 57,000

 NOTE 7 – SUBSEQUENT EVENTS

 Management has evaluated subsequent events pursuant
to the requirements of ASC Topic 855, from the balance sheet date through the date the financial statements were issued and has determined
that no material subsequent events exist.

 F- 11

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

 We have had no "disagreements" (as such term is defined
in Item 304 of Regulation S-K) with our Accountant on any matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures.

 ITEM 9A. CONTROLS AND PROCEDURES

 Evaluation of Disclosure Controls and Procedures

 Under the supervision and with the participation of our management,
including our chief executive officer and principal financial officer, we 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, as
of December 31, 2017. Based on this evaluation, our chief executive officer and principal financial officer have concluded such controls
and procedures to be ineffective as of December 31, 2022, to ensure that information required to be disclosed by the issuer in the reports
that it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's
rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the
Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or
persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

 Management's Annual Report on Internal Control over Financial
Reporting

 Management is responsible for establishing and maintaining adequate
internal control over financial reporting, as such term is defined in Rules 13a-15 (f) and 15d- 15 (f) under the Exchange Act, for the
Company.

 Our internal control over financial reporting is the process designed
by and under the supervision of our CEO and CFO, or the persons performing similar functions, to provide reasonable assurance regarding
the reliability of our financial reporting and the preparation of our financial statements for external reporting in accordance with accounting
principles generally accepted in the United States of America. Management has evaluated the effectiveness of our internal control over
financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control
over Financial Reporting - Guidance for Smaller Public Companies.

 Under the supervision and with the participation of our CEO and CFO,
or the persons performing similar functions, our management has assessed the effectiveness of our internal control over financial reporting
as of December 31, 2022, and concluded that it is not effective because of the material weakness described below:

 In connection with the preparation of our financial statements for
the year ended December 31, 2022, due to resource constraints, material weaknesses became evident to management regarding our lack of
resources and segregation of duties. The Company has not established an audit committee and lacks documentation of its internal control
process. A material weakness is a significant deficiency in one or more of the internal control components that alone or in the aggregate
precludes our internal controls from reducing to an appropriately low level the risk that material misstatements in our consolidated financial
statements will not be prevented or detected on a timely basis.

 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 registrant's registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the registrant
to provide only management's report in this annual report.

 Evaluation of Changes in Internal Control over Financial Reporting

 During the year ended December 31, 2022, there were no changes in our
internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange
Act Rules 13a-15 or 15d-15 that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting. We intend to recruit additional professionals, as our business conditions warrant, to ensure that we include all necessary
disclosure in our filings with the Securities and Exchange Commission. Although we believe that these corrective steps will enable management
to conclude that the internal controls over our financial reporting are effective when the staff is in place and trained, we cannot provide
assurance that these steps will be sufficient. We may be required to expend additional resources to identify, assess and correct any additional
weaknesses in internal control.

 Important Considerations

 The effectiveness of our disclosure controls and procedures and our
internal control over financial reporting is subject to various inherent limitations, including cost limitations, judgments used in decision
making, assumptions about the likelihood of future events, the soundness of our systems, the possibility of human error, and the risk
of fraud. Moreover, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions and the risk that the degree of compliance with policies or procedures may deteriorate over
time. Because of these limitations, there can be no assurance that any system of disclosure controls and procedures or internal control
over financial reporting will be successful in preventing all errors or fraud or in making all material information known in a timely
manner to the appropriate levels of management.

 ITEM 9B. OTHER INFORMATION

 On November 19, 2021, High-Great Group Holding
Company (the "Registrant") decided to dismiss MICHAEL GILLESPIE & ASSOCIATES, PLLC as the Registrant's independent
registered public accounting firm. The reason for the dismissal of MICHAEL GILLESPIE was due to difficulty in working with him that cause
unreasonable delay and several amendments to the previously filed 10Qs. On November 19, 2021, the Company engaged M.S. Madhava Rao as
its independent accountant to provide auditing services for going forward for the Company. Prior to such engagement, the Company had no
consultations with M.S. Madhava Rao. The decision to hire M.S. Madhava Rao was approved by the Company's Board of Directors. The
disagreement between the Registrant and MICHAEL GILLESPIE & ASSOCIATES on a matter related to accounting principles or practices was
resolved to the satisfaction of Mr. Rao.

 ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 Not applicable.

 ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 Identity of Officers and Directors

 Our bylaws provide that the number of directors who shall constitute
the whole board shall be such number as the board of directors shall at the time have designated. Each director shall be selected for
a term of one year and until his successor is elected and qualified. Vacancies are filled by a majority vote of the remaining directors
then in office with the successor elected for the unexpired term and until the successor is elected and qualified.

 The officers and directors are as follows:

 Name

 Age

 Positions Held

 Alex Jun Ho Yang

 (1)

 CEO and Chairman

 Ho Soon Yang

 (2)

 CFO, Treasurer and Secretary

 (1)
 On February 25, 2020, Alex Jun Ho Yang was appointed to the
Board of Director, and as President and Chief Executive Officer,

 (2)
 On October 14, 2019, Ho Soon Yang consented to act as the President,
CEO, CFO, Treasurer, Secretary and Chairman of the Board of Directors of the Company. On February 25, 2020, Ho Soon Yang resigned as
President, Chief Executive Officer, and Secretary, but remained Chief Financial Officer and Treasurer.

 (3)
 On April 24, 2020. Madeline Choi was appointed as Secretary
to the Company by the Current Board of Directors. On September 22, 2022, Madeline Choi resigned as Secretary. Ho Soon Yang was appointed
as Secretary of the Company by the Board of Directors.

 Director Independence

 We do not have any independent
directors serving on our Board of Director.

 Executive Officers and Directors

 Jun Ho Yang, Chief Executive Officer &
Director.

 With over 25 years of running and starting successful
business Alex Jun Ho Yang is a seasoned executive focused on the profitability of all his ventures Real Estate Company Sella
Property, LLC and his Charitable Foundation, The Christian Herald USA. With his experience in real estate and finance he turned
his expertise into starting and running a successful internet company, rentonweb.com. He continues to remain active his long-time real
estate firm Sella Property, LLC focusing on the California Market. He has founded numerous charities and foundations and has served as
a Founding Pastor at his Church in California, Cornerstone Church, and as a Missionary to Africa. He graduated high school and four-year
degree at Emanuel University in Los Angeles California. From January 2014, to the present, he has been the President of Sella Property,
the real estate property owner. From March 2012, to the present, he has been CEO of The Christian Herald, a Christian based foundation.

 Ho Soon Yang, Chief Financial Officer, Treasurer,
and Secretary

 Ho Soon Yang is an experienced executive with
over 25 years of business experience in the fields of importing and exporting She has devoted much her time to importing and exporting
Nutritional Supplements and Specialty materials. She has worked for Sellacare, INC the last 5 years, Inc. In addition, she oversaw all
technology, products and customer service for Sellacare, INC. She attended high school and graduated from Han Yang University in Seoul,
South Korea. From February 2011 to the present, she has been President of SellaCare Inc,

 Board Leadership Structure and Risk Oversight

 The Board oversees our business and considers
the risks associated with our business strategy and decisions. The Board currently implements its risk oversight function as a whole.
Each of the Board committees, when established, will also provide risk oversight in respect of its areas of concentration and reports
material risks to the board for further consideration.

 Term of Office

 Directors serve until the next annual meeting and until their successors
are elected and qualified. Officers are appointed to serve for one (1) year until the meeting of the Board following the annual meeting
of shareholders and until their successors have been elected and qualified.

 Significant Employees

 We have no significant employees other than our officers.

 Family Relationships

 Alex Jun Ho Yang and Ho Soon Yang are husband
and wife. We expect, as the Company grows to bring in additional unrelated officers and or directors to the Company.

 Director or Officer Involvement in Certain Legal Proceedings

 During the past five (5) years, none of the following occurred with
respect to one of our present or former directors or executive officers: (1) any bankruptcy petition filed by or against any business
of which such person was a general partner or executive officer either at the time of the bankruptcy or within two (2) years
prior to that time; (2) any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations
and other minor offenses); (3) being subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any
court of any competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in
any type of business, securities or banking activities; and (4) being found by a court of competent jurisdiction (in a civil action),
the Securities and Exchange Commission or the Commodities Futures Trading Commission to have violated a federal or state securities or
commodities law, and the judgment has not been reversed, suspended, or vacated.

 Director Independence

 We use the definition of " independence "
of The NASDAQ Stock Market to make this determination. NASDAQ Listing Rule 5605(a)(2) provides that an " independent director "
is a person other than an officer or employee of the company or any other individual having a relationship which, in the opinion of the
Company's Board, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director. Under
such definitions, we have no independent directors. However, our Common Stock is not currently quoted or listed on any national exchange
or interdealer quotation system with a requirement that a majority of our Board be independent and, therefore, the Company is not subject
to any director independence requirements.

 Section 16(a) Beneficial Ownership Reporting Compliance

 Section 16(a) of the Exchange Act requires a company's directors,
officers, and stockholders who beneficially own more than 10% of any class of equity securities of the Company registered pursuant to
Section 12 of the Exchange Act (collectively referred to herein as the "Reporting Persons"), to file initial statements of
beneficial ownership of securities and statements of changes in beneficial ownership of securities with respect to the company's
equity securities with the SEC. All Reporting Persons are required by SEC regulation to furnish us with copies of all reports that
such Reporting Persons file with the SEC pursuant to Section 16(a).

 Code of Ethics

 We have not yet adopted a code of ethics that applies to our principal
executive officer, principal financial officer, principal accounting officer or controller or persons performing similar functions.

 Audit Committee and Audit Committee Financial Expert

 We do not currently have an audit committee financial expert, nor do
we have an audit committee. Our board of directors, handles the functions that would otherwise be handled by an audit committee. We
do not currently have the capital resources to pay director fees to a qualified independent expert who would be willing to serve on our
board and who would be willing to act as an audit committee financial expert. As our business expands and as we appoint others
to our board of directors, we expect that we will seek a qualified independent expert to become a member of our board of directors. Before
retaining any such expert our board would make a determination as to whether such person is independent.

 ITEM 11, EXECUTIVE COMPENSATION

 Summary Compensation Table

 Name and Principal Position (a)

 Year

 (b)

 Salary

 ($) (c)

 Bonus

 ($) (d)

 Stock

 Awards

 ($) (e)

 Option

 Awards

 ($) (f)

 Non-Equity Incentive
 Plan

 Compensation
 ($) (g)

 Change in Pensions Value and

 Nonqualified
 Deferred
 Compensation
 Earnings
 ($) (h)

 All Other

 Compensation

 ($) (i)

 Total

($) (j)

 Alex Jun Ho Yang

 2020

 CEO

 2019

 Ho Soon Yang,

 2020

 CFO, Treasurer, Secretary

 2019

 Madeline Choi,

 2020

 1,000,000

 1,000,000

 Secretary (From April-September 2020)

 Madeline Choi received 1,000,000 shares as compensation in 2020. There
are no officer or directors of the Company has received any compensation in 2019

 Our directors and officers do not have unexercised options, stock that
has not vested, or equity incentive plan awards.

 We do not currently have a stock option plan. No individual grants
of stock options, whether or not in tandem with stock appreciation rights known as SARs or freestanding SARs have been made to any executive
officer or any director since our inception; accordingly, no stock options have been granted or exercised by any of the officers or directors
since inception.

 We do not have any long-term incentive plans that provide compensation
intended to serve as incentive for performance. No individual grants or agreements regarding future payouts under non-stock price-based
plans have been made to any executive officer or any director or any employee or consultant since our inception; accordingly, no future
payouts under non-stock price-based plans or agreements have been granted or entered into or exercised by our officer or director or employees
or consultants since inception.

 To the knowledge of management, during the past five years, no present
or former director, or executive officer of the Company:

 1.
 Has filed a petition under the federal bankruptcy laws or any
state insolvency law, nor had a receiver, fiscal agent or similar officer appointed by a court for the business or property of such person,
or any partnership in which he or she was a general partner at or within two years before the time of such filing, or any corporation
or business association of which he or she was an executive officer at or within two years before the time of such filing;

 2.
 Was convicted in a criminal proceeding or named subject of a
pending criminal proceeding (excluding traffic violations and other minor offenses);

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

 i.
 Acting as a futures commission merchant, introducing broker,
commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, associated person of any of the foregoing,
or as an investment advisor, underwriter, broker or dealer in securities, or as an affiliate person, director or employee of any investment
company, or engaging in or continuing any conduct or practice in connection with such activity;

 ii.
 Engaging in any type of business practice;

 iii.
 Engaging in any activity in connection with the purchase or
sale of any security or commodity or in connection with any violation of federal or state securities laws or federal commodities laws;

 4.
 Was the subject of any order, judgment, or decree, not subsequently
reversed, suspended, or vacated, of any federal or state authority barring, suspending, or otherwise limiting for more than 60 days the
right of such person to engage in any such activity.

 5.
 Was found by a court of competent jurisdiction in a civil action
or by the Securities and Exchange Commission to have violated any federal or state securities law, and the judgment in such civil action
or finding by the Securities and Exchange Commission has not been subsequently reversed, suspended, or vacated.

 6.
 Was found by a court of competent jurisdiction in a civil action
or by the Commodity Futures Trading Commission to have violated any federal commodities law, and the judgment in such civil action or
finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated.

 Director Compensation

 We do not currently pay any compensation to our directors, nor do we
pay directors' expenses in attending board meetings.

 Employment Agreements

 The Company is not a party to any employment agreements.

 ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
MANAGEMENT

 The following table sets forth, as of December 31, 2022, the number
and percentage of our outstanding shares of common stock owned by (i) each person known to us to beneficially own more than 5% of our
outstanding common stock, (ii) each director, (iii) each named executive officer, and (iv) all officers and directors as a group. Common
stock beneficially owned and percentage ownership was based on our, shares outstanding on December 31, 2022 of 100,000,000.

 Common Stock

 Direct

 Indirect

 Total

 Percentage

 Name and Address of Beneficial Owner

 Executive Officers and Directors (1)

 Jun Ho Yang

 31,500,000

 -0-

 31,500,000

 31.5
 %

 Ho Soon Yang

 32,501,000

 -0-

 32,501,000

 32.5
 %

 Madeline Choi

 1,000,000

 1,000,000

 1.0
 %

 Officers and Directors as a Group (3 persons)

 65,001,000

 65,001,000

 %

 Other 5% Holders (2)

 Chihhsiang Tu

 5,000,000

 5,000,000

 5.0
 %

 Chugwen You

 5,000,000

 5,000,000

 5.0
 %

 Shuchan Yu

 7,935,250

 7,935,250

 7.9
 %

 Common stock owned by 5% shareholders (3 persons)

 17,935,250

 17,935,250

 17.9
 %

 (1)
 621 S. Virgil Avenue #470, Los Angeles, CA 90005

 (2)
 LIN, JINGPINGLI, ZHONGHE CITY, TAIPEI, TW

 ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND
DIRECTOR INDEPENDENCE

 The following information summarizes transactions we have either engaged in for the past two fiscal years or propose to engage in, involving
our executive officers, directors, more than 5% stockholders, or immediate family members of these persons. These transactions were
negotiated between related parties without "arm's length" bargaining and, as a result, the terms of these transactions
may be different than transactions negotiated between unrelated persons.

 On December 27, 2019, the company obtained a loan
in the amount of $5,000 from Jung Ho Yang. The note bears an interest rate of 5% and matures on November 30, 2020. As of December 31,
2022, this note was paid.

 On January 28, 2020, the company obtained a loan
in the amount of $10,000 from Sellacare America, Inc. The note bears an interest rate of 5% and matures on November 30, 2020 As of December
31, 2022, this note was paid.

 On March 19, 2020, the Company entered in a licensing
agreement with SellaCare, Inc. for the licensing of Patents and all future products developed by the SellaCare, Inc. The licensing agreement
calls for the Company to pay 25% of all Gross revenues or $1,000, whichever is greater and not less than $1,000, beginning April 30, 2020
and payable the 15 th of every month thereafter. As of December 31, 2022, $53,366 of licensing expense has been accrued.

 On March 16, 2020, the Company entered into a
land lease for property located in the unincorporated area in Pearblossom, County of Los Angeles, California, in agreement with Sella
Property, LLC. Sella Property, LLC is an entity controlled by Company's majority shareholder. The lease calls for rent payments
of $30,000 in annual installments due on the 16 th day of March each year. The lease begins March 16, 2020 and matures March
16, 2025. The company has made lease payments of $35,000 as of ended December 31, 2022. As of December 31, 2022, $115,000 in lease payments
remain.

 As of December 31, 2022, there is no loan payable
to another related party.

 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

 Audit Fees

 The following table presents the aggregate fees
billed for each of the last two fiscal years by Madhava Rao our Independent Registered Public Accounting Firm, in connection with the
audit of our financial statements and other professional services rendered by those accounting firms.

 2022

 2021

 Audit fees

 $
 13,500

 $
 13,500

 Audit-related fees

 $
 -

 $
 -

 Tax fees

 $
 -

 $
 -

 All other fees

 $
 13,500

 $
 13,500

 Audit fees represent fees for professional services
rendered by our principal accountants for the audit of our annual financial statements and review of the financial statements included
in our Forms 10-Q or services that are normally provided by our principal accountants in connection with statutory and regulatory filings
or engagements.

 Audit-related fees represent professional services
rendered for assurance and related services by the accounting firm that are reasonably related to the performance of the audit or review
of our financial statements that are not reported under audit fees.

 Tax fees represent professional services rendered
by the accounting firm for tax compliance, tax advice, and tax planning.

 All other fees represent fees billed for products and services provided
by the accounting firm, other than the services reported for the other three categories.

 ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

 (a)(1) Financial Statements

 The audited financial statements of the Company are included in this
report under Item 8.

 (a)(2) Financial Statement Schedules

 All financial statement schedules are included in the footnotes to
the financial statements or are inapplicable or not required.

 (a)(3) Exhibits

 The following documents have been filed as part of this report.

 Exhibit No.

 Description

 4.5

 Description of Securities

 31.1

 Rule 13a14(a)/15d-14(a) Certification of Chief Executive Officer and Chief Financial Officer

 32.1

 Section 1350 Certification of Chief Executive Officer and Chief Financial Officer

 101.INS*

 101.SCH*

 101.CAL*

 101.DEF*

 101.LAB*

 101.PRE*

 104*

in Exhibit 101).

 SIGNATURES

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

 Date: March 19, 2024

 By:

 /s/ Jun Ho Yang

 Name:

 Jun Ho Yang

 Title:

 Chief Executive Officer

(Principal Executive Officer)

 Date: March 19, 2024

 By:

 /s/ Ho Soon Yang

 Name:

 Ho Soon Yang

 Title:

 Chief Financial Officer

(Principal Financial and Accounting Officer)

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