UNITED STATES

 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 September 30, 2023

 OR

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

 For the Transition Period from to

 Commission File Number 000-56112

 GENUFOOD ENERGY ENZYMES CORP.

 (Exact name of registrant as specified in its
charter)

 Nevada

 68-0681158

 (State or other jurisdiction of

incorporation or organization)

 (I.R.S. Employer

Identification No.)

 (Address of principal executive offices, including
zip code)

 Registrant's telephone number, including
area code: (855) 707-2077

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

 Title of each class

 Name of each exchange on which registered

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

 Common Stock

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 Section 15(d) of the Act. Yes No

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

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

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.

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.

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).

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

 As of January 9, 2024, there
were 808,900,041 shares outstanding, $0.001 par value per share, of the registrant's common stock outstanding. No market value has
been computed based upon the fact that no active trading market had been established as of September 30, 2023.

 GENUFOOD ENERGY ENZYMES CORP.

 FORM 10-K FOR THE FISCAL YEAR ENDED SEPTEMBER
30, 2023

 Page

 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 DISCLOSURES ABOUT MARKET RISK

 ITEM 8.

 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 ITEM 9.

 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 ITEM 9A.

 CONTROLS AND PROCEDURES

 ITEM 9B.

 OTHER INFORMATION

 ITEM 9C.

 DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 ITEM 10.

 DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 ITEM 11.

 EXECUTIVE COMPENSATION

 ITEM 12.

 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 ITEM 13.

 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

 ITEM 14.

 PRINCIPAL ACCOUNTING FEES AND SERVICES

 ITEM 15.

 EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 ITEM 16.

 FORM 10-K SUMMARY

 SIGNATURES

 POWER OF ATTORNEY

 i

 GENERAL NOTE

 We refer to our business from
the period from inception (June 21, 2010) through approximately mid- to late-2016, as our "historic period", the business
conducted during the historic period as our "original business" and the management of our company during the historic period
as "Oliver Lin's management".

 FORWARD-LOOKING STATEMENTS

 This document contains "forward-looking
statements" within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933
(the "Securities Act") and Section 21E of the Securities Exchange Act of 1934 (the "Exchange Act"). All statements
other than statements of historical fact are "forward-looking statements" for purposes of federal and state securities laws,
including, but not limited to, any projections of earnings, revenue or other financial items; any statements of the plans, strategies
and objectives of management for future operations; any statements concerning proposed new services or developments; any statements regarding
future economic conditions or performance; any statements of belief; and any statements of assumptions underlying any of the foregoing.

 Forward-looking statements
may include the words "may," "could," "will," "estimate," "intend," "continue,"
"believe," "expect" or "anticipate" or other similar words. These forward-looking statements present
our estimates and assumptions only as of the date of this report. Except for our ongoing obligation to disclose material information as
required by the federal securities laws, we do not intend, and undertake no obligation, to update any forward-looking statement.

 Although we believe that the
expectations reflected in any of our forward-looking statements are reasonable, actual results could differ materially from those projected
or assumed in any of our forward-looking statements. Our future financial condition and results of operations, as well as any forward-looking
statements, are subject to change and inherent risks and uncertainties. Some of the key factors impacting these risks and uncertainties
include, but are not limited to:

 risks related to our ability to identify, pursue and commence a reverse merger and/or a possible operating business;

 our ability to obtain adequate funding to complete a reverse merger or commence a possible operating business and meet our operating expenses on a current basis;

 general economic uncertainty, whether as a result of the COVID-19 pandemic or otherwise;

 delays in our ability to obtain any necessary business licenses and permits, and commence business operations, whether as a result of the COVID-19 pandemic or otherwise; and

 current and longer-term economic and other impacts of the COVID-19 pandemic on our operations, results of operations and financial condition, including without limitation changes in consumer spending patterns for non-essential products, resulting from the economic crisis caused by lockdown, shelter-in-place, stay-at-home or similar orders instituted as a result of the pandemic, or otherwise.

 ii

 ITEM 1. BUSINESS

 The discussion of the business
of Genufood Energy Enzymes Corp. and its wholly-owned subsidiary ("Genufood" "we" or the "Company"),
is as of the date of filing this report, unless otherwise indicated.

 Original Business

 During our historic period,
we were a start-up company whose main focus was to promote, market, distribute and export a range of enzyme products manufactured in the
United States for sale for human and animal consumption in certain Asian markets, including the Association of Southeast Asian Nations
("ASEAN"). Our objective was to commence marketing and distribution of a range of enzyme products for human and animal consumption
to sole country distributors, wholesalers, dealers and retailers, as well as to the general public following a Multi-Level Marketing -
Franchise Investor Dealer Related (MLM-FIDR) concept, beginning in Taiwan, and then China, Hong Kong, Macau, Thailand, Malaysia, Singapore
and Sri Lanka.

 At some point, which we believe
may have occurred approximately mid-to late-2016, Oliver Lin's management ceased operating our original business. We have not generated
any revenue from operations since that time.

 Genufood Energy Enzymes Corp.
was incorporated in Nevada on June 21, 2010. Our principal place of business is located at 1108 S. Baldwin Avenue, Suite 107, Arcadia,
California 91007 and our telephone number is (855) 707-2077. Our website is www.geecenzymes.com. No part of our website is incorporated
into this report.

 Recent Developments

 On August 1, 2022, the board
of directors (the "Board") of the Company unanimously approved to expand our business in the area of electric vehicle supply
equipment ("EVSE") and will direct the management team to implement our new business plan in such industry. On August 16,
2022, we formally announced our intention to reposition as EVSE solutions provider, seeking to grow business in EVSE industry, including
building, owning, and operating the next generation of electric vehicle charging stations in the U.S. We intend to bring convenient, reliable,
and accessible charging experience to electric vehicle drivers, utilizing frictionless technology and carbon-neutral vehicle-charging
infrastructure.

 On October 26, 2022, we entered
into three Charging Station Site Host Agreements (the "Agreements") with two institutions (the "Site Hosts"),
respectively, pursuant to which the Site Hosts agree to allow us to install our electric vehicle charging stations at the locations set
forth in the Agreements (the "Charging Stations"). Under the Agreements, we have agreed to share our revenue generated by
the sales of electricity at the Charging Stations with the Site Hosts in accordance with the schedules set forth therein.

 As of September 30, 2023, we
had two sites under construction for charging stations and three sites under planning for future construction. We are actively negotiating
and searching for additional sites for future development.

 At this time, we reserve the
right to further change our business plan at any time.

 Hukui Investment

 In late September 2020, we
announced that we and Hukui Biotechnology Corporation ("Hukui") had entered into a Series C Preferred Shares Subscription
Agreement dated September 23, 2020 (the "Hukui Agreement"), pursuant to which we have agreed to purchase an aggregate 200,000
shares of Hukui's Series C Preferred Stock ("Series C Preferred Shares") at $10.00 per share, for an aggregate investment
of $2,000,000.

 The Hukui Agreement provided
that we would purchase the Series C Preferred Shares in three tranches, through a date on or before June 30, 2022, as follows:

 The first tranche is 80,000 Series C Preferred Shares in the amount of $800,000 (the "First Tranche Investment"), such shares having been purchased by us on December 15, 2020 (the "First Tranche Closing");

 The second tranche is 60,000 Series C Preferred Shares in the amount of $600,000 (the "Second Tranche Investment"), such shares having been purchased by us on June 25, 2021 (the "Second Tranche Closing"); and

 The third tranche is 60,000 Series C Preferred Shares in the amount of $600,000 (the "Third Tranche Investment"), such shares to have been purchased on or before June 30, 2022 (the "Third Tranche Closing").

 Following the end of our 2021
fiscal year, an individual and resident of the Republic of China (the "Purchaser"), Hukui and us entered into a Stock Purchase
Agreement dated as of November 17, 2021 (the "Stock Purchase Agreement"), pursuant to which we agreed to sell the 140,000
shares of Hukui's Series C Preferred Stock that we had purchased in the First Tranche Closing and the Second Tranche Closing (the
"Hukui Shares") to the Purchaser for $350,000 in cash, or $2.50 per share. The sale of the Hukui Shares closed on November
19, 2021.

 As a result of our original
purchase of the first 80,000 of the Hukui Shares on December 15, 2020, together with certain other factors, we may have been deemed to
be an investment company under the Investment Company Act of 1940, as amended (the "Investment Company Act"). To the extent
that we may have been deemed to be an investment company, we have been relying on Rule 3a-2 promulgated under the Investment Company Act,
allowing us to terminate our investment company status on or before December 15, 2021, the first anniversary of our purchase of the first
80,000 of the Hukui Shares, without having to register and be regulated as an investment company.

 Believing that it is not in
the best interests of the Company and its shareholders to register and be regulated as an investment company under the Investment Company
Act, we explored different lawful means by which we could terminate our potential investment company status. We determined that the only
viable option to terminate our potential investment company status and lawfully avoid registration and regulation under the Investment
Company Act was to sell the Hukui Shares on or before the December 15, 2021, deadline.

 After making diligent efforts
to seek a purchaser of the Hukui Shares, we received three all-cash offers to purchase the Hukui Shares. We accepted the offer of the
Purchaser, which was the highest of the three all-cash offers that we received.

 We had purchased the Hukui
Shares in two tranches, on December 15, 2020, and June 30, 2021, pursuant to the Hukui Agreement, at $10.00 per share, for an aggregate
purchase price of $1,400,000. We sold the Hukui Shares at $2.50 per share, for a total price of $350,000, resulting in a loss of $1,050,000.
We recognized impairment loss of the market value of the shares of $1,050,000 for the year ended September 30, 2021. See Note 4 to the
Consolidated Financial Statements.

 On December 17, 2021, Hukui
and us entered into an Agreement (the "Termination Agreement"), pursuant to which our obligation to make the Third Tranche
Investment was terminated and the Hukui Agreement was terminated. As a result, we have no continuing contractual obligation to make any
investment in Hukui.

 With the sale of the Hukui
Shares, we believe that we are no longer deemed to be an investment company as defined in the Investment Company Act and, accordingly,
we are not required to register and be regulated as an investment company thereunder. Additionally, with the execution of the Termination
Agreement, the possibility that we could again become an inadvertent investment company under the Investment Company Act has been removed.

 We have decided to expand
our business in the area of electric vehicle supply equipment ("EVSE"), and we will need to raise capital to pursue such a
business. There are no commitments in place to fund such business and no guarantee can be given that we will be able to secure such funding
on terms that are favorable to us, or at all.

 Employees

 As of December 31, 2023, we
had 2 part time employees and 1 full time employee. Our employees were based in both Taiwan and USA.

 ITEM 1A. RISK FACTORS

 Not required for smaller reporting
companies.

 ITEM 1B. UNRESOLVED STAFF COMMENTS

 Not required for smaller reporting
companies.

 ITEM 2. PROPERTIES

 Our principal executive offices
are located at 1108 S. Baldwin Avenue, Suite 107, Arcadia, California 91007. The arrangement is on a month-to-month basis at a cost of
$200 per month.

 ITEM 3. LEGAL PROCEEDINGS

 There are presently no material
pending legal proceedings to which we are a party or as to which any of our property is subject, and no such proceedings are known to
us to be threatened or contemplated against us.

 ITEM 4. MINE SAFETY DISCLOSURES

 Not applicable.

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

 Market Information

 Our common stock ("Common
Stock") is not traded on any stock exchange and is occasionally quoted on the OTC Pink Market. As of December 31, 2023, there were
approximately 261 record holders of our Common Stock.

 Dividend Policy

 We have not paid any cash
dividends to date and do not anticipate or contemplate paying dividends in the foreseeable future. It is the present intention of management
to utilize all available funds for the execution of our business model.

 Securities Authorized for Issuance Under Equity
Compensation Plans

 We have not authorized the
issuance of, or issued, any securities under a retirement, pension, profit sharing, stock option or other equity compensation plans.

 Recent Sales of Unregistered Securities

 On February 24, 2023, we sold
375,000,000 shares of our Common Stock at a purchase price of $0.001 per share, for gross and net proceeds of $375,000, before allocating
certain expenses associated with the offering in the amount of $13,000 as adjusted paid-in capital. See Note 6 to the Financial Statements.

 On March 31, 2023, we issued
an aggregate of 134,213,120 share of our Common Stock to certain of our current and former directors, officers, employees, and a consultant,
who converted accrued and unpaid compensation in the aggregate amount of $134,213 at a rate of $0.001 per share of our Common Stock.

 We offered and issued all
of the foregoing securities under the exemption from registration provided by Section 4(a)(2) of the Securities Act, and/or Regulation
D or Regulation S promulgated thereunder.

 ITEM 6. [RESERVED]

 Not required for smaller reporting
companies.

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

 This discussion should
be read in conjunction with the Company's audited consolidated financial statements, including the Notes thereto, for the years
ended September 30, 2022 and September 30, 2023, beginning on Page F-1.

 Overview

 On
August 1, 2022, the board of directors (the "Board") of the Company unanimously approved to expand our business in the area
of electric vehicle supply equipment ("EVSE") and will direct the management team to implement its new business plan in such
industry. On August 16, 2022, the Company formally announced its intention to reposition as EVSE solutions provider, seeking to grow business
in EVSE industry, including building, owning, and operating the next generation of electric vehicle charging stations in the U.S. The
Company intends to bring convenient, reliable, and accessible charging experience to electric vehicle drivers, utilizing frictionless
technology and carbon-neutral vehicle-charging infrastructure.

 On
October 26, 2022, we entered into three Charging Station Site Host Agreements (the "Agreements") with two institutions (the
"Site Hosts"), respectively, pursuant to which the Site Hosts agree to allow us to install our electric vehicle charging stations
at the locations set forth in the Agreements (the "Charging Stations"). Under the Agreements, we have agreed to share our
revenue generated by the sales of electricity at the Charging Stations with the Site Hosts in accordance with the schedules set forth
therein.

 As
of December 31, 2022, the Company has purchased certain electric vehicle charging equipment. Furthermore, the Company is in the process
of obtaining permits to construct the Charging Stations at the three confirmed sites. As of December 31, 2022, the Company contracted
an architectural firm on providing designing and engineering services for two sites, and working on technical issues for the third site.

 As
of February 13, 2023, the Company has received the finalized site plans and electrical diagrams from the architectural firm and electrical
engineers for 2 sites. The Company has also received permission from the site owners to proceed with the charging station construction
permit applications with the local municipalities. The Company expects to install up to a total of 10 charging units for the first 2
sites, and have them operational in October of 2023.

 As
of September 30, 2023, the Company has began constructions on two sites with total of 10 charging units and three sites with signed agreement
under planning.

 Hukui
Investment

 Hukui
Biotechnology Corporation ("Hukui") and we entered into a Series C Preferred Shares Subscription Agreement dated September
23, 2020 (the "Hukui Agreement"), pursuant to which we agreed to purchase an aggregate 200,000 shares of Hukui's Series
C Preferred Stock (the "Series C Preferred Shares") at $10.00 per share, for an aggregate investment of $2,000,000.

 The
Hukui Agreement provided that we would purchase the Series C Preferred Shares in three tranches, through a date on or before June 30,
2022, as follows:

 The first
 tranche is 80,000 Series C Preferred Shares in the amount of $800,000 (the "First Tranche Investment"), such shares having
 been purchased by us on December 15, 2020 (the "First Tranche Closing");

 The second tranche is 60,000
 Series C Preferred Shares in the amount of $600,000 (the "Second Tranche Investment"), such shares having been purchased
 by us on June 25, 2021 (the "Second Tranche Closing"); and

 The third tranche is 60,000
 Series C Preferred Shares in the amount of $600,000 (the "Third Tranche Investment"), such shares to have been purchased
 on or before June 30, 2022 (the "Third Tranche Closing").

 An
individual and resident of the Republic of China (the "Purchaser"), Hukui and we entered into a Stock Purchase Agreement
dated as of November 17, 2021 (the "Stock Purchase Agreement"), pursuant to which we agreed to sell the 140,000 shares of
Hukui's Series C Preferred Stock that we had purchased in the First Tranche Closing and the Second Tranche Closing (the "Hukui
Shares") to the Purchaser for $350,000 in cash, or $2.50 per share. The sale of the Hukui Shares closed on November 19, 2021.

 On
December 17, 2021, Hukui and we entered into an Agreement (the "Termination Agreement"), pursuant to which our obligation
to make the Third Tranche Investment was terminated and the Hukui Agreement was terminated. As a result, we have no continuing contractual
obligation to make any investment in Hukui.

 Results
of Operations

 Year
Ended September 30, 2023 compared to the Year Ended September 30, 2022

 Revenues

 We
did not generate any revenues during the years ended September 30, 2023 and 2022.

 Operating
Expenses

 We
incurred total operating expenses of $432,296 and $348,845 for the years ended September 30, 2023 and 2022, respectively. Our operating
expenses consist of business development expenses, legal fees, other professional fees, payroll expenses, stock-based compensation, rent,
bank charges, and transfer agent fees. The increase in operating expenses for the year ended September 30, 2023 compared to the same
period ended in 2022 was primarily due to increase in payroll expenses, stock-based compensation as well as business development expenses
related to the installation of charging stations.

 Other
expense

the year ended September 30, 2023, we incurred $195,406 other expenses mainly due to interest incurred for unpaid penalty from IRS and
the loss on disposal of our Singapore subsidiary of $192,365. During the year ended September 30, 2022, we incurred $3,823 other expenses
mainly due to interest incurred for unpaid penalty from IRS.

 Net
Loss

 As
a result of the above, our net loss increased from $352,668 in the year ended September 30, 2022 to $627,702 in the same period ended
in 2023.

 Effect
of the COVID-19 Pandemic on our Business

 While
our liquidity and capital resources are severely limited and present serious obstacles to starting a business, these limitations are
unrelated to the COVID-19 pandemic and resulting global economic crisis.

 Our
personnel are in Taiwan, which has been relatively less affected by the pandemic compared to many other countries in Asia, Europe and
the United States.

 Depending
upon the extent and duration of the pandemic and the resulting global economic crisis, these conditions may have an adverse impact on
our ability to raise capital and commence any business we may pursue.

 Liquidity
and Capital Resources

 Working
Capital

 2023

 2022

 Current Assets

 $
 134,111

 $
 150,893

 Current
 Liabilities

 115,616

 205,016

 Working
 Capital (Deficit)

 $
 18,495

 $
 (54,123
)

 As
 of September 30, 2023, we had current assets of $134,111 and a working capital surplus of $18,495. In comparison, as of September
 30, 2022, we had current assets of $150,893 and a working capital deficit of $54,123.

 We
had $115,616 in total current liabilities as of September 30, 2023, consisting of $100,849 in accounts payable, $37 in accrued expenses,
and $14,730 due to related parties. This is compared to total current liabilities of $205,016 in total current liabilities as of September
30, 2022, consisting of $102,185 in accounts payable and $102,831 due to related parties. The decrease in due to related parties was
primarily due to unpaid compensation to officers and directors repaid by shares.

 We
had total stockholders' equity of $53,720 and an accumulated deficit of $10,503,191 as of September 30, 2023. In comparison, we
had a total stockholders' deficit of $83,349 and an accumulated deficit of $9,875,489 as of September 30, 2022.

 Cash
Flows

 Year
 ended
 2023

 Year
 ended
 2022

 Cash flows used
 in operating activities

 $
 (305,025
)

 $
 (222,828
)

 Cash flows provided by (used
 in) investing activities

 (67,451
)

 350,000

 Cash flows provided by financing
 activities

 362,000

 -

 Effect
 of exchange rate changes on cash

 -

 (43
)

 Net increase
 in cash during period

 $
 (10,476
)

 $
 127,129

the year ended September 30, 2023, we used $305,025 of cash in operating activities which was attributable primarily to our net loss
of $627,702 offset by loss on disposal of subsidiary, stock-based compensation, and change in operating assets and liabilities of $322,677.
In comparison, during the year ended September 30, 2022, we used $222,828 of cash in operating activities which was attributable primarily
to our net loss of $352,668 offset by stock-based compensation and change in operating assets and liabilities of $129,840.

the year ended September 30, 2023, we used $67,451 of cash investing activity in purchase of equipment. We received $350,000 in payment
for the sale of 140,000 Hukui Shares during the year ended September 30, 2022.

the year ended September 30, 2023, we received $362,000, net of directly associated legal fees from private offering of our Common Stock.
During the year ended September 30, 2022, we did not have any financing activity.

 There
is substantial doubt that we can continue as an ongoing business for the next twelve months unless we obtain additional capital to pay
our expenses as they become due. We do not anticipate any significant additional revenue until and unless we begin to execute our plan
of operations involving the start of our new electric vehicle charging station business. There is no assurance that we will ever reach
that stage. The consolidated financial statements presented herein do not include any adjustments relating to the recoverability and
classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that we cannot
continue as a going concern.

 Our
ability to continue as a going concern is dependent upon our ability to successfully execute our business plan and generate profitable
operations in the future, and, until and unless we achieve that, to obtain the necessary financing to meet our obligations and repay
our liabilities arising from normal business operation as and when they become due. To date, our capital requirements have primarily
been funded by shareholders through the purchase of our Common Stock in private offerings and short-term borrowings from a former officer
and another shareholder.

 The
Company sold 140,000 Hukui Shares for $350,000 cash on November 19, 2021 and received $362,000 from private placement during the nine
months ended June 30, 2023. The proceeds have been used for operation expenses.

 Contractual
Obligations

 We
do not have material contractual obligations and commitments. We only have one lease that is renewed on a month-to-month basis.

 Off-Balance
Sheet Arrangements

 As
of September 30, 2023, we had not entered into any other financial guarantees or other commitments to guarantee the payment obligations
of any third parties. As of September 30, 2023, we had not entered into any derivative contracts that are indexed to our shares and classified
as shareholder's equity or that are not reflected in our condensed consolidated financial statements. Furthermore, as of September
30, 2023, we had not had any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit,
liquidity or market risk support to such entity. As of September 30, 2023, we had not had any variable interest in any unconsolidated
entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development
services with us.

 Critical
accounting policies and estimates

 Our
discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements, which
have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these consolidated
financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and
expenses, and related disclosure of contingent assets and liabilities. We continually evaluate our estimates, including those related
to income taxes, and the valuation of equity transactions. We base our estimates on historical experience and on various other assumptions
that we believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying
values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions
could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these
estimates under different assumptions or conditions. For the years ended September 30, 2023, and 2022, no significant estimates and assumptions
have been made in the consolidated financial statements. The following are some of the critical accounting policies in relation to the
preparation of the consolidated financial statements. For a full summary of our critical accounting policies, please refer to Note 2
to the Consolidated Financial Statements.

 Stock-Based
Compensation

 We
account for stock-based compensation in which we obtain employee services in share-based payment transactions under FASB ASC Topic 718,
Compensation – Stock Compensation, which requires us to expense the cost of employee services received in exchange for an award
of equity instruments based on the grant date fair value of such instruments over the vesting period.

 Recent
accounting pronouncements

 We
do not expect that the adoption of recently issued accounting pronouncements will have a material impact on our financial position, results
of operations, or cash flows. For a full summary of recent accounting pronouncements, please refer to Note 2 to the Consolidated Financial
Statements.

 ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 Not
required for smaller reporting companies.

 ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 The
full text of our audited consolidated financial statements begins on page F-1 of this annual report.

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

 On
February 23, 2022, (i) DYH & Company ("DYH") resigned as the independent registered public accounting firm of the Company;
and (ii) the Board of Directors of the Company, which acts as the audit committee, engaged KCCW Accountancy Corp. ("KCCW")
as the Company's new independent registered public accounting firm.

 The
reports of DYH on the consolidated financial statements of the Company as of and for the years ended September 30, 2020, and 2021 did
not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting
principle.

the years ended September 30, 2020 and 2021 and through February 23, 2022, there were no disagreements with DYH on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of DYH, would have caused DYH to make reference to the subject matter of the disagreement in its reports on the Company's
consolidated financial statements for such years.

 The
Company has provided DYH with a copy of the disclosures it is making herein and has requested that DYH furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not DYH agrees with the above statements. A copy of such letter is provided
herewith as Exhibit 16.1.

 No
consultations occurred between the Company and KCCW during the years ended September 30, 2020 and 2021 and through February 23, 2022,
regarding either (i) the application of accounting principles to a specific completed or proposed transaction, the type of audit opinion
that might be rendered on the Company's financial statements, or other written or oral information provided that was an important
factor considered by the Company in reaching a decision as to an accounting, auditing, or financial reporting issue; or (ii) any matter
that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304 of Regulation S-K, or a "reportable event," as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

 ITEM
9A. CONTROLS AND PROCEDURES

 Evaluation
of Disclosure Controls and Procedures

 Our
disclosure controls and procedures are designed to ensure that the information relating to our Company, including our consolidated subsidiaries,
required to be disclosed in our SEC reports is recorded, processed, summarized and reported within the time periods specified in SEC
rules and forms, and is accumulated and communicated to our management, including our chief executive officer and chief financial officer,
as appropriate to allow for timely decisions regarding required disclosure. We conducted an evaluation, under the supervision and with
the participation of management, including our chief executive officer and chief financial officer, of the effectiveness of the design
and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act
of 1934, as amended) as of the end of the period covered by this annual report. Based on this evaluation, our chief executive officer
and chief financial officer concluded that, as of the evaluation date, our disclosure controls and procedures were not effective due
to material weaknesses in our internal control over financial reporting, as described below.

 Management's
Report on Internal Control Over Financial Reporting

 Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined
in Exchange Act Rules 13a-15(f) and 15d-15(f). Under the supervision and with the participation of management, including our chief executive
officer and chief financial officer, we conducted an evaluation of the design and operating effectiveness of our internal controls over
financial reporting based on the framework in "Internal Control-Integrated Framework (2013)" issued by the Committee of Sponsoring
Organizations of the Treadway Commission ("COSO").

 Our
internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that,
in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets; (ii) provide reasonable assurance
that transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures are being made only in accordance with authorizations of management and directors;
and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our
assets that could have a material effect on the consolidated financial statements.

 Management
assessed the effectiveness of the Company's internal control over financial reporting as of evaluation date and identified the
following material weaknesses:

 Inadequate
Segregation of Duties: We have an inadequate number of personnel to properly implement control procedures.

 Comingling
of funds: We do not have adequate control of our petty cash, resulting in the comingling of our petty cash with the nominal account
holder's personal funds.

 Lack
of Adequate Staffing: We do not have adequate in-house accounting personnel and expertise in key positions, resulted in overly relying
on outside consultants in preparing financial statements and other required disclosures by the Securities and Exchange Commission.

 Ineffective
oversight: We do not exercise effective oversight and monitoring procedures designed and implemented to certain control activities.

 Overly
relied on outside professionals: We are unable to prepare internally financial statements and relied on outside professional consultants
to prepare financial statements and adequate disclosures.

 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. As a result of the material weaknesses in internal control over financial reporting identified above,
management concluded that the Company's internal control over financial reporting was not effective as of September 30, 2022 based
on the criteria set forth in "Internal Control-Integrated Framework" issued by COSO.

 Due
to the nature of the material weaknesses, there is a more than remote likelihood that misstatements which could be material to the annual
or interim financial statements could occur that would not be prevented or detected. The material weaknesses identified above either
individually or in aggregation did not result in any identified misstatements or errors in the Company's consolidated financial
statements at and for the year ended September 30, 2023.

 Management's
Plan for Remediation

 Management
has discussed the material weaknesses noted above with our independent registered public accounting firm. Management is committed to
improving its internal controls and, subject to having adequate financial resources, intends to:

 increase
 the frequency of independent reconciliations of significant accounts which will mitigate
 the lack of segregation of duties to monitor and review until there are sufficient personnel
 to segregate duties;

 consider providing professional
 courses for our key position personnel;

 hire additional employees
 to realize segregation of duties; and

 strengthen management monitoring control over accounting
 and financial statements preparation processing.

 However,
due to limitation of funds and personnel, we have so far been unable to begin to implement the plan to remediate the material weaknesses
noted above.

 Inherent
Limitations on Effectiveness of Controls

 A
control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system's
objectives will be met. Because of its inherent limitations, internal control over financial reporting may not prevent or detect all
control issues or misstatements. Accordingly, our controls and procedures are designed to provide reasonable, not absolute, assurance
that the objectives of our control system are met. Projections of any evaluation of effectiveness to future periods are subject to the
risk that controls may become adequate because of changes in conditions, or that the degree of compliance with the policies or procedures
may deteriorate.

 Changes
in Internal Control

 There
have been no changes in our internal control over financial reporting that occurred during the year ended September 30, 2023 that have
materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 ITEM
9B. OTHER INFORMATION

 None.

 ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 None.

 PART
III

 ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 As
of the date of the filing of this Annual Report, our current directors and executive officers and additional information concerning them
are as follows:

 Name

 Age

 Position

 Chairman of the Board, President, and Director

 Director, Chief Financial Officer

 Director and Secretary

 David
Tang has served as our Chief Executive Officer since July 15, 2022. Prior to joining us, Mr. Tang was a Relationship Manager of Venture
Lending Emerging Technologies division at East West Bank in California from 2019 to 2022. Prior to that, Mr. Tang was an advisor to many
startups in Hong Kong, including Maxvoice and Maxisense from 2016 to 2019. Mr. Tang was the founder and the Chief Executive Officer of
Fontainebleau Partners, a technology startup in Hong Kong from 2012 to 2016. In 2011, Mr. Tang was an Equity Research Analyst at BNP
Paribas Securities in Hong Kong and Taipei. In 2009, Mr. Tang was an MBA Consultant for Swire Coca-Cola HK Limited. From 2005 to 2008,
Mr. Tang was a Relationship Manager at Manufacturing Bank in California, a Sumitomo Mitsui Banking Corporation subsidiary. From 2004
to 2005, Mr. Tang was a Client Financial Analyst at Citibank in California. Mr. Tang has a bachelor degree in History from University
of California, Irvine and a Master of Business Administration degree in Finance from Hong Kong University of Science & Technology.
Mr. Tang is currently a mentor at KidsX Accelerator, a network of pediatric experts and innovators founded and administered by Children's
Hospital Los Angeles.

 Jui
Pin (John) Lin has served as our President since July 14, 2022, and Mr. Lin has served as a director since June 17, 2021. He also
served as our President from March 4, 2020 to August 1, 2021 and as our Chief Executive Officer from March 18, 2020 to August 1, 2021.
Mr. Lin previously served as our President, Chief Executive Officer, Chief Financial Officer, Secretary and Treasurer, and as a director,
from April 18, 2017 to August 4, 2017. From November 1983 to the present, Mr. Lin has served as the President of Risesun Electrical &
Industry Co. Ltd. located in Taiwan. From March 1994 to the present, he has served as President of Risesun Electric & Industry (Kunshan)
Co. Ltd. located in China. From May 1998 to the present, Mr. Lin has served as the Chairman and Director of Yogo Textile Co. Ltd. located
in Bangladesh. From September 2015 to the present, he has served as the President of First Empire Corp. located in Seychelles. From November
2018 to the present, Mr. Lin has served as the President of Rekun Electronic Technology (Kunshan) Corp. located in China. Mr. Lin received
a bachelor degree from the Oriental Institute of Technology in Taipei, Taiwan in 1977, where he majored in Textile Engineering.

 Kuang
Ming (James) Tsai has served as our Chief Financial Officer since July 22, 2023, our Chief Operating Officer since July 14, 2022,
and has served as a director since June 11, 2018. Mr. Tsai served as our President from June 29, 2018 to March 4, 2020, our Chief Executive
Officer from June 29, 2018 to March 18, 2020 and our Chief Financial Officer from September 12, 2018 to March 18, 2020. From July 2017
to June 2018, Mr. Tsai served as the President of YAMA KAWA Bilingual Club, part of District 67 Toastmasters International. From 2010
to 2017, Mr. Tsai was retired, during which period he was an investor of securities. From 2006 to 2010, he served as the President of
Blanfield Pty Ltd., an import company. Mr. Tsai received a Bachelor of Arts Degree from National Taiwan University in 1973, majoring
in Economics.

 Wen-Piao
(Jack) Lai has served as a director since June 17, 2021. Mr. Lai founded Kuan Dar Textile Co., Ltd., located in Taoyuan City, Taiwan,
in 1987 and has served as its President since that time. From January 2016 to December 2017, Mr. Lai served as President of the Alumni
Association of Sha-Lu Industrial Vocational Senior High School, from which he graduated in 1967. Mr. Lai has extensive experience in
business operations and management through more than 30 years of business management experiences in the company he founded. He also has
participated with volunteer firefighting with Taoyuan City Bade Fire Station Squadron in Taoyuan City, Taiwan since 1999.

 Hsin-Ta
(Darren) Su has served as a director since October 29, 2021 and as our IT manager since March 2020. From April 2020 to October 2021,
he was a software developer for JC Healthcare Technology Co., Ltd. In Taiwan. From May 2016 to March 2020, he was a software developer
Evolve Development Co., Ltd., in Taiwan. Mr. Su received an associate degree of computer engineering in 1998 from Kuang Wu Junior College
in Taiwan.

 Hui-Chuan
(Sandra) Lin has served as Secretary since July 15, 2022. Ms Lin was previously a Sales Representative of Tai-Wan Motor Parts Co.,
Ltd since 2017. Ms. Lin received a Master of Business Administration from the University of Glasgow in 2012. Ms. Lin also received her
bachelor's degree in civil engineering from Chung Yuan Christian University in 2007.

 None
of our directors presently serves as a director of any other public companies. We have not entered into indemnification agreements with
our directors, although they have indemnification protection under the laws of the State of Nevada, in which we are incorporated. We
do not currently maintain director and officer liability insurance.

 We
believe that what qualifies each of our directors to serve as such is that each of our directors has a good working relationship with
our shareholders generally, has been engaged in private raises of capital, which we will require, and has a broad background in business,
all of which qualities and attributes could help us in the future.

 Term
of Office

 Directors
hold office until the next annual meeting of our shareholders and until their successors have been duly elected and qualified. Our Bylaws
provide that our Board of Directors will consist of no less than one nor more than nine members, as may be set from time to time by our
shareholders. Our officers are appointed by, and serve at the discretion of, the Board of Directors.

Independence

 Our
Board of Directors is currently composed of 5 members, neither of whom qualifies as an independent director in accordance with the published
listing requirements of the Nasdaq Stock Market. The Nasdaq independence definition includes a series of objective tests, such as that
the director is not, and has not been for at least three years, one of our employees and that neither the director, nor any of his or
her family members has engaged in various types of business dealings with us.

 In
addition, our Board of Directors has not made a subjective determination as to any of our directors that no relationships exist which,
in the opinion of our Board of Directors, would interfere with the exercise of independent judgment in carrying out the responsibilities
of a director, although such subjective determination is required by Nasdaq requirements. Had our Board of Directors made these determinations,
our Board of Directors would have reviewed and discussed information provided by our directors and us with regard to each director's
business and personal activities and relationships as they may relate to us and our management.

 Involvement
in Certain Legal Proceedings

the past ten years, there have been no events under any bankruptcy act, no criminal proceedings and no judgments, injunctions, orders
or decrees material to the evaluation of the ability and integrity of any director, executive officer, promoter or control person of
the Company, including any allegations (not subsequently reversed, suspended or vacated), permanent or temporary injunction, or any other
order of any federal or state authority or self-regulatory organization, relating to activities in any phase of the securities, commodities,
banking, savings and loan, or insurance businesses in connection with the purchase or sale of any security or commodity, or involving
mail or wire fraud in any business.

 Corporate
Governance, Committee Structure and Conflicts of Interest

 We
do not have standing audit, compensation and nominating/corporate governance committee, or committees performing similar functions. We
have not adopted a code of ethics. We anticipate that as we become more familiar with the obligations of U.S. public companies, we will
implement appropriate corporate governance structures to comply with SEC and/or stock exchange requirements. We intend to comply with
all corporate governance requirements applicable to us at this time.

 Since
our Board of Directors does not have standing audit, compensation or nominating/corporate governance committees, or any other committees,
the functions that would have been performed by such committees are performed by our Board of Directors as a whole. We do not currently
have a director who would satisfy the requirements of being an audit committee financial expert. Our Board of Directors has determined
that such committees are not necessary at this time, since the Company is in the early stages of its plan of operations, and there is
no active trading of our Common Stock. It should be noted that since, at most, only one of our directors is independent, there is a risk
of conflicts of interest arising from time to time. During the next fiscal year, our Board of Directors will monitor whether and when
it would be appropriate to diversify the Board of Directors to include independent directors and/or establish Audit, Compensation and/or
Nominating/Corporate Governance Committees.

 Shareholder
Communications with the Board of Directors

 We
have not implemented a formal policy or procedure by which our stockholders can communicate directly with our Board of Directors. Nevertheless,
our directors welcome the views of our shareholders. During the next fiscal year, our Board of Directors will continue to monitor whether
and when it would be appropriate to adopt such a process.

 ITEM
11. EXECUTIVE COMPENSATION

 The
Summary Compensation Table shows certain compensation information for services rendered in all capacities for the fiscal years ended
September 30, 2023 and 2022. Other than as set forth herein, no executive officer's salary and bonus exceeded $100,000 in any of
the applicable years. The following information includes the dollar value of base salaries, bonus awards, the number of stock options
granted and certain other compensation, if any, whether paid or deferred.

 Summary
Compensation Table

 Name and Principal Position

 Fiscal

Year

 Salary

($)

 Bonus

($)

 Stock

Awards

($)

 Option

Awards

($)

 All other

compensation

($)

 Total

($)

 2022

 31,250

 -

 -

 15,822

 -

 47,072

 2023

 150,000

 -

 -

 75,000

 -

 225,000

 Wen-Piao
 (Jack) Lai (1)

 2022

 22,210

 -

 -

 -

 -

 22,210

 Director, Former CEO

 2023

 1,800

 -

 -

 -

 -

 1,800

 Shao-Cheng
 (Will) Wang (2)

 2022

 27,600

 27,600

 2023

 Jin
 Pin (John) Lin (3)

 2022

 8,048

 -

 -

 -

 -

 8,048

 President

 2023

 9,000

 -

 -

 -

 -

 9,000

 Kuang-Ming
 (James) Tsai (4)

 2022

 20,755

 -

 -

 -

 -

 20,755

 Chief Financial Officer

 2023

 5,400

 -

 -

 -

 -

 5,400

 Hsin-Ta (Darren) Su(5)

 2022

 17,189

 -

 -

 -

 -

 17,189

 Treasurer

 2023

 15,300

 -

 -

 -

 -

 15,300

 Hui-Chuan
 (Sandra) Lin (6)

 2022

 4,529

 -

 -

 -

 -

 4,529

 Secretary

 2023

 5,400

 -

 -

 -

 -

 5,400

 From September 30, 2021, through September 30, 2022, Mr. Lai was entitled
to receive his compensation in the amount of $2,500 per month. Of the total amount of the $22,210 earned by Mr. Lai through September
30, 2022, as executive compensation, $0 was paid and $22,210 was accrued. Mr. Lai converted his accrued amount into 24,010,000 shares
of common stock on March 24, 2023.

 34,500,000 shares of Mr. Wang's accrued and unpaid compensation
has been converted to shares of our Common Stock on March 24, 2023. From September 30, 2021, through September 30, 2022, Mr. Wang was
entitled to receive his compensation in the amount of $2,300 per month. Of the total amount of the $27,600 earned by Mr. Wang through
September 30, 2022, as the former CFO $0 was paid and $27,600 was accrued. Additionally, Mr. Wang has resigned from the Chief Financial
Officer position on July 22, 2023.

 Mr. Lin served as our President from March 4, 2020, until August 1,
2021 and as our Chief Executive Officer from March 18, 2020 until August 1, 2021. From September 30, 2021, through September 30, 2022,
Mr. Lin was entitled to receive his compensation in the amount of $3,000 per month,which was owed to him and being accrued by the Company
in the total amount of $17,048. Then, on March 24, 2023, he converted the amount due to him in 17,048,000 shares of the Company's
common stock. Of the total amount of the $8,048 earned by Mr. Lin through September 30, 2022, as executive compensation, $0 was paid and
$8,048 was accrued. Additionally, Mr. Lin served as our President and Chief Executive Officer from August 1, 2021, until October 29, 2021.
From August 1, 2021, through September 30, 2021, Mr. Lin received compensation of $2,500 a month. All accrued and unpaid compensation
has been converted to shares of our Common Stock.

 From September 30, 2021 to September 30, 2022, Mr. Tsai was entitled
to receive his compensation in the amount of $1,800 per month. Of the total amount of the $20,755 earned by Mr. Tsai through September
30, 2022, as executive compensation, $0 was paid and $20,755 was accrued. On March 24, 2023, Mr. Tsai converted the accrued amount of
his compensation into 26,155,000 shares of the Company Common Stock. From July 22, 2023, Mr. Tsai was appointed as Chief Financial Officer.

 From September 30, 2021, through September 30, 2022, Mr. Su was entitled
to receive his compensation in the amount of $1,800 per month as the treasurer. Of the total amount of the $17,188.94 earned by Mr. Su
through September 30, 2022, $2,200 was paid and $14,988.94 was accrued. Mr. Su has accrued $18,271.12 and converted 18,271,120 into the
Company's Common Stock.

 From September 30, 2021, through September 30, 2022, Ms. Lin was entitled
to receive her compensation in the amount of $1,800 per month as the secretary. Of the total amount of the $4,529 earned by Ms. Lin through
September 30, 2022, $0 was paid and $4,529 was accrued. Ms. Lin has accrued $9,929 of unpaid compensation, which was converted into 9,929,000
shares of the Company's Common Stock. Additionally, in fiscal year 2023, Ms. Lin accrued $5,400 in compensation, which was then
converted into 9,929,000 shares of the Company's Common Stock.

 Employment Agreements

 We have not entered into employment
agreements with any of our named executive officers except for David Tang, CEO and Kuang Ming (James) Tsai, CFO.

 Employment Contract - David Tang

 On July 29, 2022, the Company
and David Tang (the "Executive") executed an employment agreement (the "Employment Agreement") dated July 29,
2022. Pursuant to the Employment Agreement, the Executive's full time employment with the Company as the Chief Executive Officer
began on July 15, 2022, and the Executive's responsibilities include executing development of electric vehicle supply equipment
("EVSE") or commonly known as charging stations and coordinating global strategy and marketing. Additionally, under the Employment
Agreement, the Executive shall receive an annual base salary of $150,000 and be eligible for annual bonus subject to certain millstones
as mutually agreed by the Executive and the board of directors (the "Board") of the Company. In accordance with the Employment
Agreement, the Executive is also eligible for other benefits, such as medical/dental insurance and telecommunication/commuting reimbursements
and paid vacation days.

 In connection with the Employment
Agreement, on July 29, 2022, the Company and the Executive entered into a stock option agreement (the "Stock Option Agreement"),
pursuant to which the Company granted the Executive the stock option (the "Stock Option") as of July 15, 2022 (the "Date
of Grant") to purchase 15,000,000 shares of the Company's common stock with the first twenty-five percent (25%) of the Stock
Option to be vested on July 15, 2023; the second twenty-five percent (25%) of the Stock Option to be vested on July 15, 2024; the third
twenty-five percent (25%) of the Stock Option to be vested on July 15, 2025; and the fourth twenty-five percent (25%) of the Stock Option
to be vested on July 15, 2026. Unless terminated earlier pursuant to the Stock Option Agreement, the Stock Option shall expire on July
15, 2032 (the "Expiration Date").

 Employment Contract – Kuang Ming (James)
Tsai

 On July 22, 2023, the Company
and Kuang Ming (James) Tsai (the "CFO") executed an employment agreement (the "CFO Employment Agreement"). Pursuant
to the CFO Employment Agreement, Mr. Tsai will be responsible for duties pertaining to the Chief Financial Officer, including financial
reporting and fund raising. The Company and Mr. Tsai hereby agree that the Company will pay Mr. Tsai a special one-time bonus upon successful
fund raise of the Company as a result of Mr. Tsai's efforts or relationships, payable upon receipt of such investment. The special
one-time bonus will be four percent (4%) of the total proceeds for any new funding up to $250,000.00, and five percent (5%) of the total
proceeds for any new funding over $250,000.00.

 Additionally, as Mr. Tsai is a significant shareholder
in the Company, he will forgo any monthly cash compensation, and pursuant to the agreement, the compensation arrangement will be reviewed
quarterly, subject to adjustment as needed. Further, Mr. Tsai no longer receives the consultancy compensation
as of the start date of the CFO Employment Agreement.

 Compensation Conversion to Common Stock

 On December 11, 2022, our
Board of Directors authorized that all accrued and unpaid amounts of compensation, as of December 31, 2022, may be converted, at the option
of our directors, and present and certain former executive officers, into shares of our Common Stock. No further action has taken place.

 Outstanding Equity Awards at Fiscal Year-End

 There are no outstanding equity
awards to any of our named executive officers other than the stock option issued to David Tang.

 No retirement, pension, profit
sharing, stock option or insurance programs or other similar programs have been adopted by the Company. We have no present intention of
adopting any such plans in the foreseeable future.

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

 The following table sets forth,
as of December 31, 2023, the number of shares of our Common Stock owned of record and beneficially by all directors, executive officers
and persons who beneficially own more than 5% of the outstanding shares of Common Stock of the Company. We have determined beneficial
ownership in accordance with the rules of the SEC. Except as indicated by the footnotes below, we believe, based on the information furnished
to us, that the persons and entities named in the table below have sole voting and investment power with respect to all shares of Common
Stock that they beneficially own.

 Name and Address

 Amount
 and Nature of
 Beneficial
 Ownership

 Percentage
 of Class (1)

 5% or more Stockholders:

 Shao-cheng Wang
 No. 11, Ln. 120, Yongshun St.,
 Dajia Dist., Taichung City 437
 Taiwan 402 (R.O.C)

 87,155,889

 10.77
 %

 Directors and Executive Officers:

 %

 80,468,000
 (2)

 9.95
 %

 72,070,500

 8.91
 %

 31,555,000

 3.90
 %

 Hui-Chuan (Sandra) Lin (2)

 14,433,400
 (2)

 1.76
 %

 32,077,196

 3.97
 %

 All Directors and Executive Officers as a group (5 persons)

 230,395,696

 39.2
 %

 (1)

 Percentages are calculated on the basis of 808,900,041 shares of Common Stock outstanding as of December 28, 2023.

 (2)
 Hui-Chuan (Sandra) Lin is Jui Pin (John) Lin's daughter.

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

 Related Parties

 Name of related parties

 Relationship with the Company

 Yi Lung (Oliver) Lin

 Principal shareholder

 Principal shareholder, Director, Former President and Chief Executive Officer

 Jia Tian (Jeffery) Lin

 Former Chief Executive Officer

 Director, Former Chief Executive Officer

 Director, Chief Financial Officer

 Director, Treasurer

 Director, daughter of Jui Pin (John) Lin

 Due to Related Parties

 The Company's due to related parties balances
are as follows:

2023

2022

 $

 $
 20,755

 14,023

 8,048

 Jia Tian (Jeffery) Lin

 2,500

 22,210

 17,189

 4,529

 Total

 $
 14,730

 $
 102,831

 The related party balances are unsecured, interest-free and due on
demand.

 ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

 The following table summarizes
the fees charged by KCCW Accounting Corp. ("KCCW") for the services rendered to the company and its subsidiaries in fiscal
years of 2023 and 2022:

 Amount Billed and Paid

 Type of Fee

 Fiscal Year

2022

 Fiscal Year

2023

 Audit (1)

 $

 37,767

 $

 34,365

 Audit related (2)

 -

 -

 Total

 $

 37,767

 $

 34,365

 (1)

 Represents aggregate fees charged by KCCW for audits of consolidated
financial statements for fiscal years ended September 30, 2022, and 2023, and quarterly reviews during fiscal year 2022 and 2023, respectively.

 ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 (a) Documents filed as
part of this report:

 1. Financial Statements

 The consolidated financial
statements contained herein are as listed on the "Index to Consolidated Financial Statements" on page F-1 of this report.

 2. Financial Statement Schedule

 The consolidated financial
statement schedule contained herein is as listed on the "Index to Consolidated Financial Statements" on page F-1 of this report.
All other schedules have been omitted because they are not applicable, not required, or the information is included in the consolidated
financial statements or notes thereto.

 3. Exhibits

 See Exhibit Index.

 (b) Exhibits:

 The following exhibits are
attached hereto and incorporated herein by reference.

 Exhibit No.

 Description

 3.1(1)

 Articles of Incorporation of Genufood Energy Enzymes Corp. dated June 21, 2010

 3.2(1)

 Certificate of Amendment dated December 10, 2010 to Articles of Incorporation of Genufood Energy Enzymes Corp.

 3.3(1)

 Certificate of Amendment dated August 1, 2014 to Articles of Incorporation of Genufood Energy Enzymes Corp.

 3.4(1)

 Certificate of Amendment dated February 24, 2015 to Articles of Incorporation of Genufood Energy Enzymes Corp.

 3.5(2)

 Certificate of Change Pursuant to Nevada Revised Statutes Section 78.209, as filed by Genufood Energy Enzymes Corp. with the Secretary of State of the State of Nevada on June 24, 2020.

 3.6(3)

 Bylaws of Genufood Energy Enzymes Corp.

 4.1(4)

 Description of Securities

 10.1(5)

 Stock Purchase Agreement made and entered into as of November 17, 2021, by and among Genufood Energy Enzymes Corp.; Yu-Lin Chen; and Hukui Biotechnology Corporation

 10.2(6)

 Agreement dated as of December 17, 2021 by and between Genufood Energy Enzymes Corp. and Hukui Biotechnology Corporation

 10.3(7)

 Employment Agreement between David Tang and Genufood Energy Enzymes Corp. dated July 29, 2022

 10.4(7)

 Stock Option Agreement between David Tang and Genufood Energy Enzymes Corp. dated July 29, 2022

 10.5(8)

 Employment Agreement between Kuang Ming (James) Tsai and Genufood Enzymes Corp. dated July 22, 2023

 16.1(9)

 Letter from DYH & Company to the Securities and Exchange Commission.

 21(4)

 List of subsidiaries

 23.1*

 Consent of Independent Registered
Public Accounting Firm KCCW Accountancy Corp.

 24.1*

 Power of Attorney (included after signatures hereto)

 31.1*

 Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934

 31.2*

 Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934

 32.1*

 Certification of Periodic Financial Report by the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 32.2*

 Certification of Periodic Financial Report by the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 *

 Filed herewith.

 (1)

 Incorporated by reference from our registration statement on Form 10, filed with the Securities and Exchange Commission on October 25, 2019.

 (2)

 Incorporated by reference from our Current Report on Form 8-K dated June 23, 2020.

 (3)

 Incorporated by reference from our Current Report on Form 8-K dated July 7, 2021.

 (4)

 Incorporated by reference from our Annual Report on Form 10-K dated January 13, 2022

 (5)

 Incorporated by reference from our Current Report on Form 8-K dated November 19, 2021.

 (6)

 Incorporated by reference from our Current Report on Form 8-K dated December 20, 2021.

 (7)

 Incorporated by reference from our Current Report on Form 8-K dated August 4, 2022

 (8)

 Incorporated by reference from our Current Report on Form 8-K dated
July 27, 2023

 (9)

 Incorporated by reference from our Current Report on Form 8-K dated February 28, 2022

 (c) Financial Statement
Schedules:

 Not applicable

 ITEM 16. FORM 10-K SUMMARY

 None.

 SIGNATURES

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

 GENUFOOD ENERGY ENZYMES CORP.

 Date: January 12, 2024

 By:

 /s/ David Tang

 Signature

 Title

 Date

 /s/

 David
 Tang

 (principal executive officer)

 /s/

 Chairman of the Board

 Jui
 Pin (John) Lin

 /s/

 Director and Chief Financial Officer (principal financial officer)

 Kuang
 Ming (James) Tsai

 /s/

 Wen-Piao
 (Jack) Lai

 /s/

 Hsin-Ta
 (Darren) Su

 /s/

 Hui-Chuan
(Sandra) Lin

 GENUFOOD ENERGY ENZYMES CORPORATION

 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

 Statement

 Page

 Consolidated Financial Statements for the Years Ended September 30, 2023 and 2022

 Index to Consolidated Financial Statements

 Report of Independent Registered Public Accounting Firm (PCAOB ID 2851)

 Consolidated Balance Sheets as of September 30, 2023 and 2022

 Consolidated Statements of Operations and Comprehensive Loss for the Years Ended September 30, 2023 and 2022

 Consolidated Statements of Changes in Stockholders' Equity (Deficit) for the Years Ended September 30, 2023 and 2022

 Consolidated Statements of Cash Flows for the Years Ended September 30, 2023 and 2022

 Notes to Consolidated Financial Statements

 F- 1

 REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM

 To the Board of Directors and Stockholders
of

 Genufood Energy Enzymes Corporation

 Opinion on the Consolidated Financial Statements

 We have audited the accompanying
consolidated balance sheets of Genufood Energy Enzymes Corporation (the "Company") as of September 30, 2023, and
2022, and the related consolidated statements of operations and comprehensive loss, changes in stockholders' equity (deficit), and
cash flows for the years then ended and the related notes (collectively referred to as "consolidated financial statements").
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company
as of September 30, 2023 and 2022 and the results of its operations and its cash flows for the years ended September 30, 2023 and 2022,
in conformity with accounting principles generally accepted in the United States of America.

 Going Concern

 The accompanying consolidated
financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the consolidated
financial statements, as of September 30, 2023, the Company had recurring losses from operations, an accumulated deficit, and a negative
cash flows from operating activities. As such there is substantial doubt about its ability to continue as a going concern. Management's
plans in regard to 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.

 Basis for Opinion

 These consolidated financial
statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these 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 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 audit, we are required
to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness
of the entity's internal control over financial reporting. Accordingly, we express no such opinion.

 Our audit 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 audit 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 audit
provides a reasonable basis for our opinion.

 Critical Audit Matters

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

 /s/ KCCW Accountancy
Corp.

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

 Diamond Bar, California

 January 11, 2024

 F- 2

 GENUFOOD ENERGY ENZYMES CORPORATION

 CONSOLIDATED BALANCE SHEETS

 2023

 2022

 (Restated)

 Assets

 Current assets

 Cash and cash equivalents

 $
 125,924

 $
 136,400

 Prepayment

 8,187

 14,493

 Total Current Assets

 134,111

 150,893

 Equipment

 67,451

 -

 Total Assets

 $
 201,562

 $
 150,893

 Liabilities and Stockholders' Equity

 Current liabilities

 Accounts payable

 $
 100,849

 $
 102,185

 Accrued expenses

 -

 Due to related parties

 14,730

 102,831

 Total Current Liabilities

 115,616

 205,016

 Commitment and contingencies (Note 9)

 32,226

 29,226

 Stockholders' Equity (Deficit)

 Common stock; $ 0.001 par value; 10,000,000,000 shares authorized; 808,900,041 and 299,686,921 shares issued and outstanding as of September 30, 2023 and September 30, 2022, respectively

 808,900

 299,687

 Additional paid-in capital

 16,989,592

 16,927,592

 Discount on common stock

)

)

 Accumulated deficit

 ( 10,503,191
)

 ( 9,875,489
)

 Accumulated other comprehensive loss

 -

 ( 193,558
)

 Total Stockholders' Equity (Deficit)

 53,720

 ( 83,349
)

 Total Liabilities and Stockholders' Equity

 $
 201,562

 $
 150,893

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

 F- 3

 GENUFOOD ENERGY ENZYMES
CORPORATION

 CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE
LOSS

 For the Year Ended

 2023

 2022

 (Restated)

 Revenue

 $
 -

 $
 -

 Operating expenses

 General and administrative expenses

 432,296

 348,845

 Total operating expenses

 432,296

 348,845

 Loss from operations

 ( 432,296
)

 ( 348,845
)

 Other income (expense)

 Interest income (expense)

 Loss on disposal of subsidiary

 ( 192,365
)

 -

 Foreign currency income (loss)

 ( 43
)

 Other non-operating income (expenses), net

 ( 3,000
)

 ( 3,835
)

 Total other expense, net

 ( 195,406
)

 ( 3,823
)

 Loss before income taxes

)

)

 Provision for income taxes

 -

 -

 Net loss

)

)

 Other comprehensive income (loss)

 Foreign currency transaction adjustments

 193,558

 Comprehensive loss

 $
 ( 434,144
)

 $
 ( 352,643
)

 Loss per share of common stock - basic and diluted

 *

 *

 Weighted average shares outstanding - basic and diluted

 526,044,946

 299,686,921

 *
 Less than $0.01 per share

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

 F- 4

 GENUFOOD
ENERGY ENZYMES CORPORATION

 CONSOILDATED STATEMENTS
OF STOCKHOLDERS' EQUITY (DEFICIT)

 Accumulated

 Total

 Common Stock

 Additional

 Discount on

 Other

 Stockholder's

 Number of
 Shares

 Amount

 Paid-in-

 Capital

 common

 stock

 Accumulated

 Deficit

 Comprehensive

 Income (loss)

 Equity

(Deficit)

 Balance at September 30, 2021

 299,686,921

 $
 299,687

 $
 16,911,770

 $
)

 $
 ( 9,522,821
)

 $
 ( 193,583
)

 $
 253,472

 Stock-based compensation (restated)

 -

 -

 15,822

 -

 -

 -

 15,822

 Net loss (restated)

 -

 -

 -

 -

)

 -

)

 Foreign currency translation

 -

 -

 -

 -

 -

 Balance at September 30, 2022 (restated)

 299,686,921

 299,687

 16,927,592

)

 ( 9,875,489
)

 ( 193,558
)

 ( 83,349
)

 Stock-based compensation

 -

 -

 75,000

 -

 -

 -

 75,000

 Common stock issued

 375,000,000

 375,000

 ( 13,000
)

 -

 -

 -

 362,000

 Issuance of common stock for debt conversion

 134,213,120

 134,213

 -

 -

 -

 -

 134,213

 Disposal of subsidiary

 -

 -

 -

 -

 -

 193,643

 193,643

 Net loss

 -

 -

 -

 -

)

 -

)

 Foreign currency translation

 -

 -

 -

 -

 -

 ( 85
)

 ( 85
)

 Balance at September 30, 2023

 808,900,041

 $
 808,900

 $
 16,989,592

 $
)

 $
 ( 10,503,191
)

 $
 -

 $
 53,720

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

 F- 5

 GENUFOOD ENERGY ENZYMES CORPORATION

 CONSOLIDATED STATEMENTS OF CASH FLOWS

 For the Year Ended

 2023

 2022

 (Restated)

 Cash Flows from Operating Activities

 Net loss

 $
)

 $
)

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

 Stock-based compensation

 75,000

 15,822

 Loss on disposal of subsidiary

 192,365

 -

 Change in operating assets and liabilities

 Prepayment

 6,306

 11,280

 Accounts payable

 ( 143
)

 1,507

 Accrued expenses

 ( 1,590
)

 Due to related parties

 46,112

 99,821

 Commitment and contingencies

 3,000

 3,000

 Net cash used in operating activities

 ( 305,025
)

 ( 222,828
)

 Cash Flows from Investing Activities

 Purchase of equipment

 ( 67,451
)

 -

 Proceeds from sale of Hukui investment

 -

 350,000

 Net cash (used in) provided by investing activities

 ( 67,451
)

 350,000

 Cash Flows from Financing Activities

 Proceeds from issuance of common stock, net of offering costs

 362,000

 -

 Net cash provided by financing activities

 362,000

 -

 Effect of exchange rate changes on cash and cash equivalents

 -

 ( 43
)

 Net (decrease) increase in cash and cash equivalents

 ( 10,476
)

 127,129

 Cash and cash equivalents, beginning of period

 136,400

 9,271

 Cash and cash equivalents, end of period

 $
 125,924

 $
 136,400

 Supplemental Disclosures

 Cash paid for interest

 $
 -

 $
 -

 Cash paid for income taxes

 $
 -

 $
 -

 Supplemental Non-Cash Investing and Financing Activities

 Issuance of common stock for debt conversion

 $
 134,213

 $
 -

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

 F- 6

 GENUFOOD ENERGY ENZYMES
CORP

 NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS

 NOTE 1 – GENERAL ORGANIZATION
AND BUSINESS

 Genufood
Energy Enzymes Corp., USA (the "Company" or "GEEC") was incorporated under the laws of the State of Nevada on
June 21, 2010. On February 13, 2012, GEEC incorporated a wholly-owned subsidiary, Genufood Enzymes (S) Pte Ltd ("GESPL") in
Singapore, which was dissolved on January 9, 2023.

 Since its
inception, the Company has always been in the development stage and never generated significant revenues. The Company is currently developing
business in Electric Vehicle Charge station. The Company has engaged in business agreements and development with various parties. During
the year ended September 30, 2023, the Company has initiated its electric vehicle charging station business.

made two investments in Hukui Biotechnology Corporation ("Hukui") by purchasing 80,000 shares of Hukui's Series C Preferred
Stock for $ 800,000 on December 15, 2020; and purchasing 60,000 shares of Hukui's Series C Preferred Stock for $ 600,000 on June 25,
2021. The Company, an individual and resident of the Republic of China (the "Purchaser"), and Hukui, entered into a Stock
Purchase Agreement dated as of November 17, 2021, pursuant to which the Company agreed to sell these 140,000 shares of Hukui's Series
C Preferred Stock (the "Hukui Shares") to the Purchaser for $ 350,000 in cash, or $ 2.50 per share. The sale of the Hukui Shares
closed on November 19, 2021.

 On August
1, 2022, the board of directors (the "Board") of the Company unanimously approved to expand our business in the area of electric
vehicle supply equipment ("EVSE") and will direct the management team to implement its new business plan in such industry.
On August 16, 2022, the Company formally announced its intention to reposition as EVSE solutions provider, seeking to grow business in
EVSE industry, including building, owning, and operating the next generation of electric vehicle charging stations in the U.S. The Company
intends to bring convenient, reliable, and accessible charging experience to electric vehicle drivers, utilizing frictionless technology
and carbon-neutral vehicle-charging infrastructure.

 On October
26, 2022, the Company entered into three Charging Station Site Host Agreements (the "Agreements") with two institutions (the
"Site Hosts"), respectively, pursuant to which the Site Hosts agree to allow the Company to install its electric vehicle charging
stations at the locations set forth in the Agreements (the "Charging Stations"). Under the Agreements, the Company has agreed
to share the revenue generated by the sales of electricity at the Charging Stations with the Site Hosts.

 As of September
30, 2023, the Company has two sites under construction for charging stations and three sites under planning.

 NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 Basis
of Presentation

 The Company's
consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States
of America ("US GAAP") and pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").

 Principle of Consolidation

 The consolidated
financial statements include the accounts of GEEC and its wholly-owned subsidiary GESPL. All significant inter-company accounts and transactions
have been eliminated in consolidation. The wholly-owned subsidiary of the Company did not have business activities prior to its dissolution.

 Use of
Estimates

 The preparation
of the consolidated financial statements in conformity with US GAAP 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 consolidated financial
statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 F- 7

 Concentrations
of Credit Risk

 Financial
instruments that potentially subject the Company to significant concentrations of credit risk consisted primarily of cash, to the extent
balances exceeded limits that were insured by the Federal Deposit Insurance Corporation. The Company does not require collateral and maintains
reserves for potential credit losses. Such losses have historically been immaterial and have been within management's expectations.

 Cash
and Cash Equivalents

considers all highly liquid instruments with original maturities of three months or less when acquired to be cash equivalents. As of September
30, 2023, and 2022, the Company did not have cash equivalents.

 Fair
Value of Financial Instruments

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

 Level 1 inputs are quoted prices available for identical assets and liabilities in active markets.

 Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets and liabilities in active markets or other inputs that are observable or can be corroborated by observable market data.

 Level 3 inputs are less observable and reflect our own assumptions.

 The Company's
financial instruments consist principally of cash and cash equivalents, accounts payable and accrued expenses and due to related parties.
The carrying amounts of such financial instruments in the accompanying consolidated balance sheets approximate their fair values due to
their relatively short-term nature. It is management's opinion that the Company is not exposed to any significant currency or credit
risks arising from these financial instruments.

 Foreign
Currency Translation and Transactions

 The reporting
and functional currency of GEEC is the USD. The functional currency of GESPL, a wholly owned subsidiary of GEEC, is the Singapore Dollar
("SGD").

 For financial
reporting purposes, the financial statements of the Company's Singapore subsidiary, which are prepared using the SGD, are translated
into the Company's reporting currency, USD. Assets and liabilities are translated using the exchange rate on the balance sheet date,
which was 0.6970 as of September 30, 2022. Revenue and expenses are translated using average exchange rates prevailing during each reporting
period. The 0.7293 average exchange rates were used to translate revenues and expenses for the year ended September 30, 2022. Stockholders'
equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of
accumulated other comprehensive loss in stockholders' deficit.

 Transactions
denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing
at the dates of the transactions. The resulting exchange difference, presented as foreign currency transaction loss, is included in the
accompanying consolidated statements of operations.

 Business
Segments

operates in only one segment.

 Net Income (Loss) Per Share

calculates net loss per share in accordance with ASC Topic 260, "Earnings per Share." Basic loss per share is computed by
dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted income (loss) per share is
computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional common
shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares
were dilutive. There were no potential dilutive debt or equity instruments issued and outstanding at any time during the years ended September
30, 2023 and 2022.

 F- 8

 Discounts
on Common Stock

 Common stock
issued lower than the Company's par value is treated as common stock issued under discounts. The portion of the discount is shown
separately as a deduction from the Company's account of common stock on the Company's consolidated financial statements.

 Stock-Based Compensation

accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under FASB
ASC Topic 718, Compensation – Stock Compensation, which requires the Company to expense the cost of employee services received in
exchange for an award of equity instruments based on the grant date fair value of such instruments over the vesting period.

 Income
Taxes

 Income taxes
are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax
bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected
to apply to taxable income in the 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 income in the period that includes the enactment date. A valuation
allowance is recorded to reduce the Company's deferred tax assets to the amount that is more likely than not to be realized.

considers positive and negative evidence when determining whether a portion or all of its deferred tax assets will more likely than not
be realized. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts
of future profitability, the duration of statutory carry-forward periods, its experience with tax attributes expiring unused, and its
tax planning strategies. The ultimate realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable
income within the carry-forward periods provided for in the tax law and during the periods in which the temporary differences become deductible.
When assessing the realization of deferred tax assets, the Company has considered possible sources of taxable income including (i) future
reversals of existing taxable temporary differences, (ii) future taxable income exclusive of reversing temporary differences and carry-forwards,
(iii) future taxable income arising from implementing tax planning strategies, and (iv) specific known trend of profits expected to be
reflected within the industry.

recognizes a tax benefit associated with an uncertain tax position when, in its judgment, it is more likely than not that the position
will be sustained upon examination by a taxing authority. For a tax position that meets the more-likely-than-not recognition threshold,
the Company initially and subsequently measures the tax benefit as the largest amount that the Company judges to have a greater than 50 %
likelihood of being realized upon ultimate settlement with a taxing authority. The Company's liability associated with unrecognized
tax benefits is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new
or emerging legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company's effective
tax rate includes the net impact of changes in the liability for unrecognized tax benefits and subsequent adjustments as considered appropriate
by management. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense.

 There were
no current and deferred income tax provision recorded for the years ended September 30, 2023 and 2022 since the Company has recurring
losses.

 Recent
Accounting Pronouncements

considers the applicability and impact of all Accounting Standards Updates ("ASUs" or "ASU") on the Company's
consolidated financial statements. Updates not listed below were assessed and determined to be either not applicable or are expected to
have minimal impact on the Company's consolidated financial position or results of operations. Recently issued ASUs that the Company
feels may be applicable to the Company are as follows:

 In August
2020, the FASB issued Accounting Standards Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and
Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40). The subtitle is Accounting for Convertible Instruments
and Contracts in an Entity's Own Equity. This ASU addresses complex financial instruments that have characteristics of both debt
and equity. The application of this ASU would reduce the number of accounting models for convertible debt instruments and convertible
preferred stock. Limiting the accounting models would result in fewer embedded conversion features being separately recognized from the
host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with
embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative,
and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial
premiums for which the premiums are recorded as paid-in capital. To date, no such bifurcation has been necessary. Management is evaluating
the potential impact. This ASU becomes effective for fiscal years beginning after December 15, 2023.

 F- 9

 NOTE
3 – GOING CONCERN

 As of September
30, 2023, and 2022, the Company had an accumulated deficit of $ 10,503,191 and $ 9,875,489, respectively. To date, the Company's cash
flow requirements have been primarily met through proceeds received from sales of its common stock and investment. These and other factors
raise substantial doubt about the Company's ability to continue as a going concern. These consolidated financial statements do not
include any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that
may result in the Company not being able to continue as a going concern.

sold the 140,000 Hukui Shares for $ 350,000 in cash on November 19, 2021, and received $ 362,000 from private placement during the year
ended September 30, 2023. The proceeds have been used for operation expenses. Management is currently seeking additional funds for future
operation.

 NOTE
4 – EQUIPMENT

 As of September
30, 2023, and 2022 the Company had equipment of $ 67,451 and $ 0, respectively, consisting of equipment to be installed at its electric
vehicle charging stations and related installation costs.

 NOTE
5 – INVESTMENT

 Pursuant
to that certain Series C Preferred Shares Subscription Agreement dated September 23, 2020 between the Company and Hukui (the "Hukui
Agreement"), the Company agreed to purchase an aggregate 200,000 Series C Preferred Shares, at $ 10.00 per share, for an aggregate
investment of $ 2,000,000, in a series of three closings from December 15, 2020 through June 30, 2022. On December 15, 2020, the Company
purchased 80,000 shares of Series C Preferred Stock at $ 10.00 per share, for a total purchase price of $ 800,000; and on June 25, 2021,
the Company purchased an additional 60,000 shares of Series C Preferred Stock at $ 10.00 per share, for a total purchase price of $ 600,000.
The total $ 1,400,000 investment consists of less than 20 % of Hukui's total equity with no significant control over or influence
on Hukui. The investment was recorded at cost.

 On November
17, 2021, the Company entered into a stock purchase agreement to sell all 140,000 Hukui Shares at $ 2.50 per share for a total of $ 350,000,
The sale was completed on November 19, 2021, resulting in loss of $ 1,050,000. The Company recognized impairment loss of the market value
of the shares of $ 1,050,000 for the year ended September 30, 2021.

 NOTE
6 – STOCKHOLDERS' EQUITY (DEFICIT)

is authorized under its articles of incorporation, as amended, to issue 10,000,000,000 shares of Common Stock, par value $ 0.001 per share.

 On February
24, 2023, the Company conducted a private placement offering and sold 375,000,000 shares of common stock at $ 0.001 per share, for gross
proceeds of $ 375,000, and incurred offering costs of $ 13,000.

 On March
24, 2023, the Company issued 134,213,120 shares of common stock to its board of directors, officers, and former officers to repay the
compensation due to them in the aggregate amount of $ 134,213 at the conversion rate of $ 0.001 per share.

 F- 10

 Stock
Options

 On July
15, 2022, the CEO, David Tang, was granted 15,000,000 options to purchase shares at $ 0.01 per share. As of September 30, 2023, total options
granted was 15,000,000 and 4,375,000 was vested. This option will be subject to a vesting schedule providing for twenty-five percent ( 25 %)
vesting after the first twelve (12) months of employment and monthly vesting as to the remaining seventy-five percent ( 75 %) of the shares
over the following thirty-six (36) months after the first anniversary of the employment commencement date. These stock options are exercisable
over a maximum period of 10 years from the grant date. The weighted average grant date fair value of options granted during the year ended
September 30, 2022 was $ 0.02.

 Compensation
costs associated with the Company's stock options are recognized, based on the grant-date fair value of these options, over the
requisite service period, or vesting period. Accordingly, the Company recognized stock-based compensation expense of $ 75,000 and $ 15,822,
respectively, which was included in the general and administrative expenses in the consolidated statements of operations for the years
ended September 30, 2023 and 2022.

 The fair
value of the stock options listed above was determined using the Black-Scholes option pricing model with the following assumptions:

 2023

 Risk-free interest rate

 2.99
 %

 Expected term

 6.08 years

 Expected volatility

 379.35
 %

 Expected dividend yield

 %

 The following
is a summary of the option activity for the year ended September 30, 2023:

 Options

 Number of
 Underlying
 Shares

 Weighted
 average
 exercise
 price

 Weighted
 Average
 Remaining
 Contractual
 Life (years)

 Aggregate
 Intrinsic
 Value

 Outstanding at October 1, 2022

 15,000,000

 $
 0.01

 –

 $
 –

 Granted

 –

 $
 –

 –

 $
 –

 Exercised

 –

 $
 –

 –

 $
 –

 Forfeited or expired

 –

 $
 –

 –

 $
 –

 Outstanding at September 30, 2023

 15,000,000

 $
 0.01

 8.8

 $
 –

 Vested and expected to vest as of September 30, 2023

 15,000,000

 $
 0.01

 8.8

 $
 –

 Exercisable at September 30, 2023

 4,375,000

 $
 0.01

 8.8

 $
 –

 As of September
30, 2023, unrecognized total compensation cost associated with these options was $ 209,178. This expense is expected to be recognized
over a weighted-average period of 2.79 years.

 F- 11

 NOTE
7 – RELATED PARTY TRANSACTIONS

 Related Parties

 Name of related parties

 Relationship with the Company

 Yi Lung (Oliver) Lin

 Principal shareholder

 Principal shareholder, Chairman of the Board, President, and Director

 Jia Tian (Jeffery) Lin

 Former Chief Executive Officer

 Shao-Cheng (Will) Wang

 Former Chief Financial Officer

 Director and Chief Financial Officer

 Director, Treasurer

 Director and Secretary, daughter of Jui Pin (John) Lin

 Due
to Related Parties

 The Company's
due to related parties balances are as follows:

 2023

 2022

 $
 -

 $
 20,755

 -

 8,048

 Jia Tian (Jeffery) Lin

 -

 2,500

 Shao-Cheng (Will) Wang

 -

 27,600

 -

 22,210

 17,189

 -

 4,529

 14,023

 -

 Total

 $
 14,730

 $
 102,831

 The related
party balances are unsecured, interest-free and due on demand.

 NOTE 8 – INCOME TAXES

has not generated any revenue from any source in the United States and had consolidated net loss for all the years since inception in
2010. Management believes GEEC does not have any U.S. income tax liability due. However, even though the Company does not have U.S. income
tax liability, it may be required to file Form 5471 each year with the Internal Revenue Service (the "IRS") of Department
of Treasury. GEEC falls in the Category Five Filer (as a domestic corporation). The Company used to have subsidiaries: GEECIS in Sri Lanka
that was established in May 2011, GESPL in Singapore that was established in February 2012, and GESTL in Thailand that was established
in December 2014. The subsidiaries in Sri Lanka and Thailand were disposed in 2014 and 2016, respectively. The Singapore subsidiary has
been inactive since 2016 and dissolved in January 2023.

 F- 12

 Internal
Revenue Code ("IRC") Section 6038(a) requires information reporting with respect to certain foreign corporations (Form 5471)
and describes the information required to be reported on this form. IRC Section 6038(b)(1) provides for a monetary penalty of $ 10,000
for each Form 5471 that is filed after the due date of the income tax return (including extensions) or does not include the complete and
accurate information described in Section 6038(a). According to IRS rules, a penalty may apply to each Form 5471 which is filed after
the due date of the income tax return. The penalty will be applied whether or not any tax is due on Form 1120.

believes that based on the current information available, it is difficult to determine whether it is probable that the Company will be
charged penalties by IRS for the late filing of Form 5471 and even if it will be, it is difficult to reasonably estimate the amount of
penalties that may be assessed.

 During the
fiscal year ended September 30, 2021, the IRS imposed a $ 25,000 penalty on the Company for failure to file Form 5472, Information Return
of a 25 % Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, for the year ended September 30,
2020. The Company has engaged an outside professional advisor to seek for forgiveness of the penalty and interest thereon in the amount
of $ 7,226, for a total of $ 32,226, which was still pending as of September 30, 2023.

 NOTE
9 – COMMITMENTS AND CONTINGENCIES

terminated its previous virtual office agreement in Los Angeles, California and has established a new virtual office in Arcadia, California.
The new arrangement is on a month-to-month basis at a cost of $ 200 per month. As of September 30, 2023, the Company has no material commitments
under operating leases.

 During the
fiscal year ended September 30, 2021, the IRS imposed a $ 25,000 penalty on the Company for failure to file Form 5472, Information Return
of a 25 % Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, for the year ended September 30,
2020 (see Note 8).

 NOTE
10 – SUBSEQUENT EVENTS

 Management
has evaluated subsequent events pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date when the consolidated
financial statements were issued and determined that no subsequent events occurred that would require adjustment to or disclosure in the
consolidated financial statements.

 299686921 526044946 false FY 0001510518 0

 2024-01-09

 2023-03-31

 us-gaap: RelatedPartyMember

 us-gaap: RelatedPartyMember

 gfoo: HukuiBiotechnologyCorporationHukuiMember

 2020-12-15

 gfoo: HukuiBiotechnologyCorporationHukuiMember

 2021-06-25

 gfoo: HukuiBiotechnologyCorporationHukuiMember

 gfoo: HukuiBiotechnologyCorporationHukuiMember

 gfoo: HukuiSharesMember

 2021-11-19

 gfoo: HukuiSharesMember

 2021-11-01
 2021-11-19

 gfoo: HukuiSharesMember

 gfoo: HukuiAgreementMember

 2020-09-01
 2020-09-23

 gfoo: HukuiAgreementMember

 2020-09-23

 2020-12-15

 2020-12-01
 2020-12-15

 2021-06-01
 2021-06-25

 2021-06-25

 gfoo: HukuiAgreementMember

 2021-11-01

 gfoo: HukuiAgreementMember

 2021-11-19
 2021-11-19

 2023-02-24

 2023-02-24
 2023-02-24

 2023-03-24

 2023-03-24
 2023-03-24

 srt: ChiefExecutiveOfficerMember

 2022-07-15
 2022-07-15

 srt: ChiefExecutiveOfficerMember

 2022-07-15

 us-gaap: ShareBasedCompensationAwardTrancheOneMember

 us-gaap: StockOptionMember
 gfoo: VestingMember

 gfoo: VestingMember

 us-gaap: StockOptionMember

 us-gaap: StockOptionMember

 gfoo: YiLungOliverLinMember

 gfoo: JuiPinJohnLinMember

 gfoo: JiaTianJefferyLinMember

 gfoo: WenPiaoJackLaiMember

 gfoo: ShaoChengWillWangMember

 gfoo: KuangMingJamesTsaiMember

 gfoo: HsinTaDarrenSuMember

 gfoo: HuiChuanSandraLinMember

 gfoo: DavidTangMember

 gfoo: KuangMingJamesTsaiMember

 gfoo: KuangMingJamesTsaiMember

 gfoo: JuiPinJohnLinMember

 gfoo: JuiPinJohnLinMember

 gfoo: JiaTianJefferyLinMember

 gfoo: JiaTianJefferyLinMember

 gfoo: ShaoChengWillWangMember

 gfoo: ShaoChengWillWangMember

 gfoo: WenPiaoJackLaiMember

 gfoo: WenPiaoJackLaiMember

 gfoo: HsinTaDarrenSuMember

 gfoo: HsinTaDarrenSuMember

 gfoo: HuiChuanSandraLinMember

 gfoo: HuiChuanSandraLinMember

 gfoo: DavidTangMember

 gfoo: DavidTangMember

 us-gaap: RelatedPartyMember

 us-gaap: RelatedPartyMember

 2019-10-01
 2020-09-30

 2020-10-01

 gfoo: Segment