UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10−Q

(Mark One)

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

For the quarterly period ended: ~~June~~December 3031, 2022

☐ 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: 000-32361

YUMMIES, INC.

(Exact name of registrant as specified in its charter)

Nevada		87-0615629
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

6F., No.516, Sec. 1, Neihu Road, Neihu District., Taipei City 114, Taiwan

(Address of principal executive offices~~, Zip Code~~)

+88 6287511886

(Registrant’s telephone number, including area code)

_____________________________________________________

(Former name, former address and former fiscal year, if changed since last report)

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

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

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

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

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

Large accelerated filer	☐	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 comply with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

~~Securities~~As ~~registered~~of ~~pursuant~~February to14, ~~Section~~2023, ~~12(b)~~there were 449,626,500 shares of the ~~Act:~~registrant’s common stock issued and outstanding.

Title of each class Trading Symbol(s) Name of each exchange on which registered None N/A N/A

As of July 26, 2022, there were 449,626,500 shares of the registrant’s common stock issued and outstanding.

TABLE OF CONTENTS

	PART I
	PART I FINANCIAL INFORMATION
	FINANCIAL INFORMATION
Item 1.	Condensed Consolidated Financial Statements	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	13
Item 4.	Controls and Procedures	13
	PART II
	PART II OTHER INFORMATION
	OTHER INFORMATION
Item 1.	Legal Proceedings	14
Item 1A.	Risk Factors	14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	14
Item 3.	Defaults Upon Senior Securities	14
Item 4.	Mine Safety Disclosures	14
Item 5.	Other Information	1415
Item 6.	Exhibits	15

PART I

FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

YUMMIES, INC.

~~CONDENSED CONSOLIDATED~~ FINANCIAL STATEMENTS

	Page	~~Page~~
Condensed Consolidated Balance Sheets as of June 30, 2022 (unaudited) and September 30, 2021		2
Condensed Consolidated Balance Sheets as of December 31, 2022 (unaudited) and September 30, 2022	2
Condensed Consolidated Statements of Operations for the Three and Nine Months Ended June 30, 2022 and 2021 (unaudited)		3
Condensed Consolidated Statements of Operations for the Three Months Ended December 31, 2022 and 2021 (unaudited)	3
Consolidated Statements of Stockholders Equity (unaudited)		4
Condensed Consolidated Statements Of Stockholder Equity for the Period Ended December 31, 2022 (unaudited)	4
Condensed Consolidated Statements of Cash Flows for the Nine Months Ended June 30, 2022 and 2021 (unaudited)		5
Condensed Consolidated Statements of Cash Flows for the Three Months Ended December 31, 2022 (unaudited)	5
Notes to Condensed Consolidated Unaudited Financial Statements (unaudited)		6
Notes to Condensed Consolidated Financial Statements (unaudited)	6

YUMMIES, INC.

CONDENSED CONSOLIDATION BALANCE SHEETS

~~JUNE~~DECEMBER 3031, 2022 AND ~~SEPTEMBER~~ SEPTEMBER 30, ~~2021~~2022

	June 30, 2022 (unaudited)			September 30, 2021
	December 31, 2022 (unaudited)			September 30, 2022
Assets
Current Assets:
Bank	$	~~185~~33		$	~~579~~420
Other receivables		11,199			11,199
Other receivables – related party		7,116			7,116
Total current assets		18,~~500~~348			18,~~894~~735
Total Assets	$	18,~~500~~348		$	18,~~894~~735
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable		-9,000			-
Notes payable, stockholders		-			-
Total net current liabilities		9,000			-
Stockholders’ Equity:
Common stock, $0.0001 par value, 450,000,000 shares authorized, 449,626,500 issued and outstanding as of June 30, 2022 and September 30, 2021		47,217			47,217
Common stock, $0.0001 par value, 450,000,000 shares authorized, 449,627,500 issued and outstanding as of December 31, 2022 and September 30, 2022		47,217			47,217
Preferred stock $0.0001 par value, 50,000,000 shares authorized, -0- and -0- issued and outstanding		---			--
Additional paid-in capital		~~250~~259,~~416~~136			~~224~~257,~~950~~836
Accumulated deficit		(~~279~~297,~~133~~005	)		(~~253~~286,~~273~~318	)
Total Stockholders’ Equity		189,~~500~~348			18,~~894~~735
Total Liabilities and Stockholders’ Equity	$	18,~~500~~348		$	18,~~894~~735

The accompanying notes are an integral part of the ~~condensed consolidated~~ financial statements.

YUMMIES, INC.

CONDENSED CONSOLIDATION STATEMENTS OF OPERATIONS

THREE ~~AND NINE~~ MONTHS ENDED ~~JUNE 30~~DECEMBER 31, 2022 AND ~~2021~~SEPTEMER 30 2022

	For the Three Months Ended June 30, 2022 (unaudited)			For the Three Months Ended June 30, 2021 (unaudited)			For the Nine Months Ended June 30, 2022 (unaudited)			For the Nine Months Ended June 30, 2021 (unaudited)
	Three Months Ended December 31, 2022 (unaudited)			Three Months Ended December 31, 2021 (unaudited)
Revenues	$	-		$	-		$			$	-
Revenues – related party	$	-		$	-
Expenses, general and administrative		5(10,~~505~~687	)		24(11,~~648~~138	)		~~25,860~~			~~42,987~~
Operating loss		(510,~~505~~687	)		(2411,~~648~~138	)		~~(25,860~~	)		~~(42,987~~	)
Other income (expense):
Interest expense		--			--			-			-
Net loss	$	(5,505	)		(24,648	)		(25,860	)		(42,987	)
Loss before provision for income taxes		(10,687	)		(11,138	)
Net loss per share	$	-			-			--			-
Provision for income taxes		-			-
Weighted average shares outstanding		447			444,740,245			449,626,500			449,626,500
Net loss	$	(10,687	)	$	(11,138	)
Net loss per share	$	-		$	-
Weighted average shares outstanding		449,626,500			449,627,500

The accompanying notes are an integral part of the ~~condensed consolidated~~ financial statements.

YUMMIES, INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

~~FOR THE~~ PERIOD ENDED ~~JUNE~~DECEMBER 3031, 2022

(unaudited)

					Additional
	Common Stock				Paid-in		Accumulated
	Shares		Amount		Capital		Deficit

Balance, September 30, 2021		449,626,500	$	47,217	$	224,950	$	(253,273	)

Contribution by shareholder for company expenses paid directly by shareholder		--		--		32,886		--

Net loss for the year ended September 30, 2022		--		--		--		(33,045	)

Additional paid in capital		--		--		--		--

Balance, September 30, 2022		449,626,500		47,217		257,836		(286,318	)

Contribution by shareholder for company expenses paid directly by shareholder		--		--		1,300		--

Net loss for the period ended December 31, 2022		--		--		--		(10,687	)

Balance, December 31, 2022		449,626,500		47,217		259,136		(297,005	)

					Additional
	Common Stock				Paid-in		Accumulated
	Shares		Amount		Capital		Deficit
Balance, September 30, 2021		449,626,500	$	47,217	$	224,950	$	(253,273	)
Contribution by shareholder for company expenses paid directly by shareholder		--		--		10,866		--
Net loss for the period ended December, 2021		--		--		--		(11,138	)
Additional paid in capital		--		--		--		--
Balance, December 31, 2021		449,626,500		47,217		235,816		(264,411	)
Contribution by shareholder for company expenses paid directly by shareholder		--		--		10,300		--
Net loss for the period ended March 31, 2022		--		--		--		(9,217	)
Balance, March 31, 2022		449,626,500		47,217		246,116		(273,628	)
Contribution by shareholder for company expenses paid directly by shareholder		--		--		4,300		--
Net loss for the period ended June 30, 2022		--		--		--		(5,505	)
Balance, June 30, 2022		449,626,500		47,217		250,416		(279,133	)

The accompanying notes are an integral part of the financial statements

~~The accompanying notes are an integral part of the financial statements.~~4

4YUMMIES, INC.

~~YUMMIES,~~CONSOLIDATED ~~INC.~~STATEMENTS OF CASH FLOWS

~~CONDENSED~~THREE ~~CONSOLIDATED~~MONTHS ENDED DECEMBER ~~STATEMENTS~~31, OF2022 ~~CASH~~AND ~~FLOWS~~2021

NINE MONTHS ENDED JUNE 30, 2022 AND 2021

	Three Months Ended December 31, 2022 (unaudited)			Three Months Ended December 31, 2021 (unaudited)
Cash flows from operating activities:
Net loss	$	(10,687	)	$	(11,138	)
Adjustments to reconcile net loss to cash provided by operating activities:
Increase in account receivables – related party		--			--
Increase in account receivables		--			--
Increase in accounts payable		9,000			--
Net cash used in operating activities		(1,687	)		(11,138	)

Cash flows from investing activities
Cash flows from financing activities:
Contribution from a shareholder		1,300			10,866
Net cash generated from financing activities		1,300			10,866
Net cash generated from financing activities		--			--
Net decrease in cash		(387	)		(272	)

Cash, beginning of period		420			579

Cash, end of period	$	33		$	307

Supplemental disclosure of cash flow information:		--			--
Interest paid	$	--		$	--
Income taxes paid	$	--		$	--

	Nine Months Ended June 30, 2022 (unaudited)			Nine Months Ended June 30, 2021 (unaudited)
Cash flows from operating activities:
Net loss	$	(25,860	)	$	(42,987	)
Adjustments to reconcile net loss to cash provided by operating activities:
Increase in other receivables		-			(5,296	)
Increase/ (decrease) in accounts payable		-			-
Net cash generate/ (used) operating activities		(25,860	)		(48,283	)
Cash flows from financing activities
Issuance of common stock		-			-
Contribution from shareholder		25,466			48,631
Net increase in financing activities		25,466			48,631
Cash, beginning of period		579			115
Cash, end of period	$	185		$	463
Supplemental disclosure of cash flow information:
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-

The accompanying notes are an integral part of the financial statements.

~~The accompanying notes are an integral part of the condensed consolidated financial statements.~~5

5YUMMIES, INC.

~~YUMMIES,~~NOTES ~~INC.~~TO FINANCIAL STATEMENTS

~~NOTES~~1. TOSummary ~~CONDENSED~~of ~~CONSOLIDATED~~Business ~~FINANCIAL~~and ~~STATEMENTS~~Significant Accounting Policies

~~(Unaudited)~~a. Summary of Business

1.The ~~Summary~~Company was incorporated under the laws of ~~Business~~the State of Nevada on June 10, 1998 and ~~Significant~~commenced ~~Accounting~~it ~~Policies~~business as consulting, training and event Management Company through its subsidiary.

ab. ~~Summary~~Basis of ~~Business~~Presentation

The ~~Company~~accompanying ~~was~~financial ~~incorporated under the~~statements ~~laws~~have ofbeen ~~the~~prepared ~~State~~in ofaccordance ~~Nevada~~with ongenerally ~~June~~accepted ~~10,~~accounting ~~1998~~principles ~~and~~(“GAAP”) ~~commenced it business~~ as ~~consulting,~~promulgated ~~training~~in ~~and~~the ~~event~~United ~~Management Company through its~~States ~~subsidiary~~of America.

bc. ~~Basis~~Cash ~~of Presentation~~Flows

~~The~~For ~~accompanying~~purposes ~~financial~~of ~~statements~~the statement of cash ~~have~~flows, ~~been~~the ~~prepared~~Company inconsiders ~~accordance~~all highly liquid investments purchased with ~~generally~~a ~~accepted~~maturity ~~accounting~~of ~~principles~~three ~~(“GAAP”)~~months asor ~~promulgated~~less into ~~the~~be ~~United~~cash ~~States of~~or ~~America~~cash equivalents.

cd. ~~Cash~~Net ~~Flows~~Loss Per Share

~~For~~The ~~purposes~~net ofloss ~~the~~per ~~statement~~share ofcalculation ~~cash~~is ~~flows,~~based on the ~~Company~~weighted ~~considers~~average ~~all~~number ~~highly liquid investments purchased with a maturity~~ of ~~three~~shares ~~months~~outstanding orduring ~~less~~the ~~to be cash or cash equivalents~~period.

dNet loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. ~~Net~~Basic ~~Loss~~net ~~Per~~loss ~~Share~~per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no potentially dilutive common shares outstanding for the years ended December 31, 2022 and 2021.

~~The~~e. ~~net~~Use ~~loss per share calculation is based on the weighted average number~~ of ~~shares outstanding during the period.~~Estimates

~~Net~~The ~~loss~~preparation ~~per common share is computed pursuant to section 260-10-45~~ of ~~the~~financial ~~FASB Accounting Standards Codification. Basic net loss per common share is computed by dividing net~~statements ~~loss~~in byconformity ~~the~~with ~~weighted~~generally ~~average~~accepted ~~number~~accounting ofprinciples ~~shares~~requires ofmanagement ~~common~~to ~~stock~~make ~~outstanding~~estimates ~~during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock~~ and ~~potentially~~assumptions ~~dilutive outstanding shares of common stock during the period to reflect the potential dilution~~ that ~~could~~affect ~~occur from common shares issuable through contingent share arrangements,~~certain ~~stock~~reported ~~options~~amounts and ~~warrants~~disclosures. ~~There~~Accordingly, ~~were~~actual noresults ~~potentially~~could ~~dilutive~~differ ~~common~~from ~~shares~~those ~~outstanding for the quarter ended June 30, 2022 and 2021~~estimates.

ef. ~~Use~~Fair Value of ~~Estimates~~Financial Instruments

~~The~~ASC ~~preparation~~820-10 requires entities to disclose the fair value of financial ~~statements~~instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in ~~conformity~~a ~~with~~current ~~generally~~transaction ~~accepted~~between ~~accounting~~willing ~~principles~~parties. ~~requires~~As ~~management~~of toDecember ~~make~~31, ~~estimates~~2022 and ~~assumptions~~2021, ~~that~~the ~~affect~~carrying value of certain financial ~~reported~~instruments ~~amounts~~approximates ~~and~~fair ~~disclosures.~~value ~~Accordingly,~~due ~~actual~~to ~~results~~the ~~could~~short-term ~~differ~~nature ~~from~~of ~~those~~such ~~estimates~~instruments.

~~f. Fair Value of Financial Instruments~~6

~~ASC~~The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of ~~requires~~the ~~entities~~FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to ~~disclose~~ measure the fair value of its financial instruments,. Paragraph ~~both~~820-10-35-37 ~~assets~~establishes ~~and~~a ~~liabilities~~framework ~~recognized~~for ~~and~~measuring ~~not~~fair ~~recognized~~value onin ~~the~~accounting ~~balance~~principles ~~sheet,~~generally ~~for~~accepted ~~which~~in itthe United States isof ~~practicable~~America to(U.S. ~~estimate~~GAAP), and expands disclosures about fair value measurements. To ~~ASC~~increase ~~820-10~~consistency ~~defines~~and ~~the~~comparability ~~fair~~in fair value ofmeasurements aand ~~financial~~related ~~instrument~~disclosures, asParagraph ~~the~~820-10-35-37 ~~amount~~establishes ata fair value hierarchy which prioritizes the ~~instrument~~inputs to ~~could~~valuation betechniques ~~exchanged~~used into ameasure ~~current~~fair ~~transaction~~value ~~between~~into ~~willing~~three ~~parties~~(3) broad levels. The Asfair ofvalue ~~June~~hierarchy ~~30,~~gives ~~2022~~the ~~and~~highest ~~September~~priority to ~~30,~~quoted ~~2021,~~prices (unadjusted) in active markets for identical assets or liabilities and the ~~carrying~~lowest ~~value~~priority ofto unobservable inputs. The ~~certain~~three ~~financial~~(3) ~~instruments~~levels ~~approximates~~of fair value ~~due~~hierarchy todefined ~~the~~by ~~short~~Paragraph 820-~~term~~10-35-37 ~~nature~~are ofdescribed ~~such instruments.~~below:

~~The~~Level ~~Company~~1 ~~follows paragraph 825~~-~~10-50-10 of~~ ~~the~~Quoted ~~FASB~~market ~~Accounting~~prices ~~Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37~~available of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities ~~and~~that the ~~lowest~~Company ~~priority~~has tothe ~~unobservable~~ability ~~inputs.~~to ~~The three~~access ~~(3)~~at ~~levels~~the ofmeasurement ~~fair value hierarchy defined by Paragraph 820-10-35-37 are described below:~~date.

Level 12 - ~~Quoted~~Inputs ~~market~~include ~~prices~~quoted ~~available~~prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that ~~the~~are not ~~Company~~active, ~~has~~inputs ~~the~~other ~~ability~~than toquoted ~~access~~prices atthat are observable for the ~~measurement~~asset ~~date~~or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

6Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.

~~Level~~The 2Company’s -financial ~~Inputs~~instruments are ~~include~~consisted ~~quoted~~principally ~~prices for~~of ~~similar~~accrued ~~assets~~expenses and ~~liabilities~~short interm ~~active~~debt. ~~markets,~~The ~~quoted~~carrying ~~prices~~amounts ~~for~~of ~~identical~~such orfinancial ~~similar~~instruments ~~assets or liabilities~~ in ~~markets that are not active, inputs other than quoted prices that are observable for~~ the ~~asset or liability (e.g., interest rates, yield curves, etc.),~~accompanying ~~and~~balance ~~inputs~~sheets ~~that~~approximate ~~are~~their ~~derived~~fair ~~principally~~values ~~from~~due orto ~~corroborated~~their byrelatively ~~observable~~short-term ~~market data by correlation or other means (market corroborated inputs)~~nature.

~~Level~~g. 3Recently -Issued ~~Unobservable~~Accounting ~~inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.~~Pronouncements

~~The~~In ~~Company’s~~January ~~financial~~2017, ~~instruments~~the FASB issued ASU ~~are~~2017-01, ~~consisted~~Business ~~principally~~Combinations of(Topic ~~accrued~~805): ~~expenses~~Clarifying ~~and~~the ~~short~~Definition ~~term~~of ~~debt~~a Business. This ~~The~~ASU ~~carrying~~clarifies ~~amounts~~the definition of ~~such~~a ~~financial~~business ~~instruments~~when inevaluating ~~the~~whether ~~accompanying~~transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ~~balance~~new ~~sheets~~guidance ~~approximate~~will ~~their~~be ~~fair~~effective ~~values~~for ~~due~~annual toreporting ~~their~~periods ~~relatively~~beginning ~~short-term~~after ~~nature~~December 15, 2017, including interim periods within those periods. The adoption of this ASU has had no material impact on the Company’s financial statements and disclosures.

gIn January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350). ~~Recently~~This ~~Issued~~ASU ~~Accounting~~simplifies ~~Pronouncements~~the subsequent measurement of goodwill by eliminating the second step of the goodwill impairment test, which required computing the implied fair value of goodwill. Under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. This new guidance will be effective January 1, 2020. The Company is currently in the process of evaluating the potential effect that the adoption of this standard will have on its financial position and results of operations.

In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This ASU clarifies the definition of a business when evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This new guidance will be effective for annual reporting periods beginning after December 15, 2017, including interim periods within those periods. The adoption of this ASU has had no material impact on the Company’s financial statements and disclosures.7

In ~~January~~May 2017, the FASB issued ASU 2017-0409, Compensation-Stock ~~Intangibles—Goodwill~~Compensation ~~and Other~~ (Topic ~~350~~718).: ~~This~~Scope ~~ASU~~of ~~simplifies~~Modification ~~the~~Accounting. This ~~subsequent~~ASU ~~measurement~~clarifies ofan ~~goodwill~~entity’s ~~by eliminating~~ability to modify the ~~second~~terms ~~step~~or conditions of ~~the~~a ~~goodwill~~share-based ~~impairment~~payment ~~test,~~award ~~which~~presented. ~~required~~An ~~computing~~entity ~~the~~should ~~implied~~account ~~fair~~for ~~value~~the effects of ~~goodwill.~~a ~~Under~~modification unless all the ~~amendments~~following ~~in this~~are ~~update,~~met: anthe ~~entity~~fair ~~should~~value ~~perform~~of ~~its~~the ~~annual,~~modified oraward ~~interim,~~has ~~goodwill~~not ~~impairment~~changed ~~test~~from ~~by comparing~~ the fair value ofon athe ~~reporting~~date ~~unit with~~of ~~its~~issuance; ~~carrying~~the vesting ~~amount.~~conditions Anof ~~impairment~~the ~~charge~~modified ~~should~~award beare ~~recognized~~the ~~for~~same as the ~~amount~~vesting byconditions ~~which~~of the ~~carrying~~original ~~amount~~award ~~exceeds~~immediately before the ~~reporting~~original ~~unit’s~~award ~~fair~~is ~~value~~modified; ~~however~~and, the ~~loss~~classification ~~recognized~~of ~~should~~the ~~not~~modified ~~exceed~~award as an equity instrument or a liability instrument is the ~~total~~same ~~amount~~as the classification of ~~goodwill~~the ~~allocated~~original toaward ~~that~~immediately ~~reporting~~before ~~unit~~the original award is modified. This new guidance will be effective ~~January~~for 1,annual reporting ~~2020.~~periods ~~The~~beginning ~~Company~~after isDecember ~~currently~~15, in2017, ~~the~~including ~~process~~interim ofperiods ~~evaluating~~within ~~the~~those ~~potential~~periods. ~~effect~~The ~~that the~~ adoption of this ~~standard~~ASU ~~will~~has ~~have~~had no material impact on ~~its~~the Company’s financial ~~position~~statements and ~~results of operations~~disclosures.

In ~~May~~July 2017, the FASB issued ASU 2017-0911, ~~Compensation-Stock~~Earnings ~~Compensation~~Per Share (Topic ~~718~~260):; ~~Scope~~Distinguishing ofLiabilities ~~Modification~~from ~~Accounting. This~~Equity ~~ASU~~(Topic ~~clarifies~~480); anDerivatives ~~entity’s~~and ~~ability to~~Hedging ~~modify~~(Topic ~~the~~815): ~~terms~~(Part orI) ~~conditions~~Accounting for ofCertain aFinancial ~~share-based~~Instruments ~~payment~~with ~~award~~Down ~~presented.~~Round AnFeatures, ~~entity~~(Part ~~should~~II) ~~account~~Replacement ~~for~~of the ~~effects~~Indefinite ofDeferral afor ~~modification~~Mandatorily Redeemable ~~unless~~Financial ~~all~~Instruments ~~the~~of ~~following~~Certain ~~are~~Nonpublic ~~met:~~Entities ~~the~~and ~~fair~~Certain ~~value~~Mandatorily ofRedeemable ~~the~~Noncontrolling ~~modified~~Interests ~~award~~with ~~has~~a ~~not~~Scope ~~changed~~Exception. This ~~from~~ASU clarifies the ~~fair~~recognition, ~~value~~measurement, and effect on ~~the~~earnings ~~date~~per share of ~~issuance;~~certain ~~the~~freestanding equity-classified financial ~~vesting~~instruments ~~conditions~~that ofinclude ~~the~~down ~~modified~~round ~~award~~features ~~are~~affect ~~the~~entities ~~same~~that aspresent ~~the~~earnings ~~vesting~~per ~~conditions~~share ofin accordance with the ~~original~~guidance ~~award~~in ~~immediately~~Topic 260, ~~before~~Earnings ~~the~~Per ~~original award~~Share. isWhen ~~modified;~~determining ~~and,~~whether ~~the~~certain ~~classification~~financial ofinstruments ~~the~~should ~~modified~~be ~~award~~classified as anliabilities or equity ~~instrument~~instruments, a ordown around ~~liability~~feature no longer precludes equity classification when assessing whether the instrument is ~~the~~indexed ~~same~~to asan ~~the~~entity’s own ~~classification~~stock. ofThe ~~the~~amendments ~~original~~also ~~award~~clarify ~~immediately~~existing ~~before~~disclosure ~~the~~requirements ~~original~~for ~~award~~equity-classified ~~is modified~~instruments. This new guidance will be effective for annual reporting periods beginning after December 15, ~~2017~~2018, including interim periods within those periods. The ~~adoption~~Company ofadopted this ASU ~~has~~and ~~had no~~it did not have a material impact on the Company’s financial statements ~~and disclosures~~.

In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exceptionh. ~~This~~ ~~ASU~~Principles ~~clarifies the recognition, measurement, and effect on earnings per share~~ of certain freestanding equity-classified financial instruments that include down round features affect entities that present earnings per share in accordance with the guidance in Topic 260, Earnings Per Share. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. This new guidance will be effective for annual reporting periods beginning after December 15, 2018, including interim periods within those periods. The Company adopted this ASU and it did not have a material impact on the Company’s financial statements.Consolidation

7The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Yummies, SG. All significant intercompany transactions and balances have been eliminated.

hi. ~~Principles~~Related ofParty ~~Consolidation~~Revenue and Accounts Receivable

~~The~~There ~~accompanying~~was ~~consolidated~~no ~~financial statements~~revenue ~~include~~generated ~~the~~from ~~accounts of~~ the Company during ~~and~~the ~~its~~period ~~wholly-owned~~ended ~~subsidiary,~~December ~~Yummies~~31, SG2022 and 2021. ~~All~~The ~~significant~~total ~~intercompany~~amount ~~transactions~~ earned is an account receivable at year end and ~~balances~~remains ~~have~~uncollected as ~~been~~of ~~eliminated~~the audit date.

i2. ~~Related~~Risks ~~Party Revenue~~ and ~~Accounts Receivable~~Uncertainties

~~There~~In ~~was~~December no2019, ~~revenue~~a ~~generated~~novel ~~from~~strain of ~~the~~coronavirus ~~Company~~(COVID-19) ~~during~~emerged in Wuhan, Hubei Province, China. While initially the ~~period~~outbreak ~~ended~~was ~~June~~largely ~~30,~~concentrated ~~2022~~in China and ~~2021.~~caused significant ~~The~~disruptions ~~total~~to ~~amount~~its ~~earned~~economy, isit anhas ~~account~~now ~~receivable~~spread atto ~~year~~several ~~end~~other countries and ~~remains~~infections ~~uncollected as~~have ofbeen ~~the~~reported ~~audit date~~globally.

2Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. ~~Risks~~Additional, more restrictive proclamations and/or ~~Uncertainties~~directives may be issued in the future. As a result, all of our offices have been closed effective April 1, 2020.

InThe ~~December~~ultimate ~~2019~~impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, awhich ~~novel~~are ~~strain~~highly ofuncertain and cannot be ~~coronavirus~~predicted (with confidence, including the duration of the COVID-19) ~~was~~outbreak, ~~reported~~new toinformation ~~have~~which ~~surfaced~~may inemerge ~~Wuhan,~~concerning ~~China.~~the ~~While~~severity ~~initially~~ of the ~~outbreak~~COVID-19 ~~was~~pandemic, ~~largely~~and ~~concentrated~~any inadditional ~~China~~preventative and ~~caused~~ ~~significant~~protective ~~disruptions~~actions tothat ~~its~~governments, ~~economy~~or the Company, itmay ~~has~~direct, ~~now~~which ~~spread~~may result toin ~~several~~an ~~other~~extended ~~countries~~period ~~and~~of ~~infections~~continued ~~have~~business ~~been~~disruption, ~~reported~~reduced ~~globally~~customer traffic and reduced operations. Any resulting financial Onimpact ~~March 11,~~cannot ~~2020,~~be ~~the~~reasonably ~~World~~estimated ~~Health~~at ~~Organization~~this ~~declared~~time ~~the~~but ~~outbreak~~is anticipated to have a ~~pandemic,~~material ~~and~~adverse impact on ~~March 13,~~our ~~2020~~business, ~~the~~financial ~~United States~~condition ~~declared~~and aresults ~~national~~of ~~emergency~~operations.

~~Because~~The ~~COVID-19~~measures ~~infections~~taken ~~have~~to ~~been reported~~date ~~throughout~~will impact the ~~United~~Company’s ~~States,~~business ~~certain~~for ~~federal,~~the ~~state~~fiscal third quarter and ~~local~~potentially ~~governmental~~beyond. ~~authorities~~Management ~~have~~expects ~~issued~~that ~~stay-at-home~~all ~~orders,~~of ~~proclamations~~its business segments, ~~and/or~~across ~~directives~~all ~~aimed~~of atits ~~minimizing~~geographies, ~~the~~will ~~spread~~be ofimpacted ~~COVID-19.~~to ~~Additional~~some degree, ~~more~~but ~~restrictive~~the ~~proclamations~~significance ~~and/or~~of ~~directives~~the ~~may~~impact beof ~~issued in~~the COVID-19 outbreak on the ~~future.~~Company’s business Asand athe ~~result,~~duration ~~all~~for ofwhich ~~our~~it ~~offices~~may have ~~been~~an ~~closed~~impact ~~effective~~cannot ~~April~~be 1,determined ~~2020~~at this time.

The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations.8

~~The measures taken to date will impact the Company’s business for the fiscal third quarter and potentially beyond~~3. ~~Management~~Issuance ~~expects that all~~ of ~~its~~Common business segments, across all of its geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time.Stock

3On December 17, 2018, the Company amended and restated its articles of incorporation. ~~Issuance~~The authorized shares of ~~Common~~common ~~Stock~~stock were increased from 50,000,000 shares to 450,000,000 shares and the par value was changed from $0.001 to $0.0001 per share. The change has been reflected retroactively in the accompanying financial statements. In addition, the Company authorized the issuance of 50,000,000 shares of preferred stock having a par value of $0.0001 per share. As of December 31, 2020, no preferred shares have been issued.

OnIn ~~December~~February 172019, ~~2018,~~pursuant ~~the~~to ~~Company~~an ~~amended~~exemption ~~and~~from ~~restated~~the ~~its~~registration ~~articles~~requirements of ~~incorporation.~~the ~~The~~Securities ~~authorized~~Act ~~shares~~ of ~~common stock were increased from 50~~1933,~~000,000~~ ~~shares~~as ~~to 450~~amended,~~000,000 shares~~ ~~and~~ (the ~~par~~“Securities ~~value~~Act”) ~~was~~provided ~~changed~~by ~~from~~Section ~~$0.001 to $0.0001 per share. The change has been reflected retroactively in the accompanying~~4(a)(2) ~~financial~~and ~~statements.~~Regulation InS ~~addition~~thereunder, the Company ~~authorized~~sold ~~the issuance of 50~~446,~~000~~472,~~000~~607 shares of ~~preferred~~its common stock ~~having~~at a ~~par~~price ~~value~~ of $0.0001 per share. Asfor ofan ~~December~~aggregate price 31of $44,647. ~~2020~~Issuance costs of $45,725 nowere ~~preferred~~offset ~~shares~~against ~~have~~additional ~~been~~paid ~~issued~~in capital in the accompanying financial statements.

In ~~February~~October, 2019, ~~pursuant to an exemption from~~ the ~~registration~~Company ~~requirements of the Securities Act of 1933, as amended, (the “Securities Act”) provided by Section 4(a)(2)~~issued ~~and Regulation S thereunder~~3, ~~the Company sold 446~~527,~~472,607~~393 shares of its ~~common stock at a price of~~ $0.0001 ~~per~~par ~~share~~value common stock for an aggregate price of $~~44,647~~352. ~~Issuance costs of $45,725 were offset against additional paid in capital in the accompanying financial statements~~74.

In ~~October~~August ~~2019~~2020, the Company issued 3121,~~527,393~~500 shares of its $.0001 par value common stock for an aggregate price of $~~352~~12.7415.

~~In August 2020, the Company issued 121,500 shares of its $~~4.~~0001~~ ~~par~~Warrants ~~value~~and ~~common~~Stock ~~stock for an aggregate price of $12.15.~~ Options

8No options or warrants are outstanding to acquire the Company’s common stock.

45. ~~Warrants~~Income ~~and Stock Options~~Taxes

NoThe ~~options~~Company has no taxable income under Federal or ~~warrants~~State ~~are~~tax ~~outstanding~~laws. The Company has loss carry forwards totaling $297,005 during the three-month period ended December 31, 2022 tothat ~~acquire~~may be offset against future federal income taxes. If not used, the carry forwards will expire between 2022 and 2038. Due to the Company’s ~~common~~being ~~stock~~in the development stage and incurring net operating losses, a valuation allowance has been provided to reduce the deferred tax assets from the net operating losses to zero. Therefore, there are no tax benefits recognized in the accompanying statement of operations. The income tax effect of the Tax Cuts and Jobs Act have been completed in accordance with FASB ASC740.

56. ~~Income~~Going ~~Taxes~~Concern

~~The~~As shown ~~Company~~in ~~has~~the noaccompanying ~~taxable~~financial ~~income~~statements, ~~under Federal~~the orCompany ~~State~~incurred ~~tax~~a ~~laws.~~net ~~The Company has~~ loss ~~carry~~of ~~forwards totaling~~ $~~279~~10,~~133~~687 during the three~~-month~~ ~~period~~months ended ~~June~~December 3031, 2022 ~~that may~~and beaccumulated ~~offset~~losses ~~against~~of ~~future~~$297,005 ~~federal~~since ~~income~~inception ~~taxes~~at June 10, 1998. IfThe ~~not~~Company’s ~~used,~~current ~~the~~assets ~~carry~~exceed ~~forwards~~its ~~will~~current liabilities ~~expire~~by ~~between~~$9,348 ~~2021~~at ~~and~~December ~~2038~~31, 2022. ~~Due~~These tofactors ~~the~~create ~~Company being~~an inuncertainty ~~the~~as ~~development~~to ~~stage~~the ~~and~~Company’s ~~incurring~~ability ~~net~~to ~~operating~~continue ~~losses,~~as a ~~valuation~~going concern. ~~allowance~~The ~~has~~ability ~~been~~of ~~provided~~the Company to ~~reduce~~continue ~~the~~as ~~deferred~~a ~~tax assets~~going ~~from~~concern ~~the~~is ~~net~~dependent ~~operating~~upon ~~losses~~the tosuccess ~~zero.~~of ~~Therefore,~~raising ~~there~~additional ~~are~~capital nothrough the ~~tax~~issuance ~~benefits~~of ~~recognized~~common instock and the ~~accompanying~~ability ~~statement~~to ofgenerate ~~operations~~sufficient operating revenue. The ~~income~~financial ~~tax~~statements ~~effect~~do ofnot ~~the~~include ~~Tax~~any ~~Cuts~~adjustments that ~~and~~might ~~Jobs~~be ~~Act~~necessary ~~have~~should ~~been~~the ~~completed~~Company inbe ~~accordance~~unable ~~with~~to ~~FASB~~continue ~~ASC740~~as a going concern.

67. ~~Going~~Subsequent ~~Concern~~Events

~~As shown~~Management inhas ~~the~~evaluated ~~accompanying financial statements, the Company incurred a net loss of $5,055 during the three months ended June 30, 2022~~subsequent ~~and~~events ~~accumulated~~through ~~losses~~January ~~of $279~~31,~~133~~ ~~since inception on June 10~~2023, ~~1998.~~the ~~The~~date ~~Company’s current assets exceed its current liabilities by $18,500~~ on ~~June~~which ~~30, 2022. These factors create an uncertainty as to~~ the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the success of raising additional capital through the issuance of common stock and the ability to generate sufficient operating revenue. The financial statements dowere ~~not~~available ~~include~~to ~~any adjustments that might~~ be ~~necessary should the Company be unable to continue as a going concern~~issued.

~~7. Subsequent Events~~9

~~Management~~ITEM ~~has~~2. ~~evaluated~~MANAGEMENT’S ~~subsequent events~~DISCUSSION ~~through~~AND ~~July~~ANALYSIS ~~26,~~OF ~~2022,~~FINANCIAL ~~the~~CONDITION ~~date~~AND onRESULTS ~~which~~OF ~~the financial statements were available to be issued~~OPERATIONS.

9The following management’s discussion and analysis should be read in conjunction with our financial statements and the notes thereto and the other financial information appearing elsewhere in this report.

~~ITEM 2.~~Use ~~MANAGEMENT’S~~of ~~DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.~~Terms

~~The~~Except ~~following~~as ~~management’s~~otherwise ~~discussion and~~indicated ~~analysis~~by ~~should~~the becontext ~~read~~and for inthe ~~conjunction~~purposes ~~with~~of ~~our~~this ~~condensed~~report ~~consolidated~~only, ~~financial~~references ~~statements~~in ~~and~~this ~~the~~report ~~notes~~to ~~thereto~~“we,” “our” and the ~~other~~“Company” ~~financial~~refer ~~information~~to ~~appearing~~Yummies, ~~elsewhere~~Inc., ina ~~this~~Nevada ~~report~~corporation.

~~Use~~Special ofNote ~~Terms~~Regarding Forward Looking Statements

~~Except~~In asaddition ~~otherwise~~to ~~indicated~~historical byinformation, this report contains forward-looking statements within the ~~context~~meaning ~~and~~of Section 27A of the Securities Act of 1933, as amended, or the Securities Act, ~~for~~and Section 21E of the ~~purposes~~Securities Exchange Act of ~~this~~1934, ~~report~~as ~~only~~amended, ~~references~~or inthe ~~this~~Exchange ~~report~~Act. toWe use words such as “webelieve,” “~~our~~expect,” “anticipate,” ~~and~~“project,” ~~the~~“target,” “~~Company~~plan,” ~~refer~~“optimistic,” “intend,” “aim,” “will” or similar expressions which are intended to ~~Yummies~~identify forward-looking statements. Such statements include, ~~Inc~~among others, those concerning any projections of earnings, revenue, margins or other financial items; any statements of the plans, strategies and objectives of management for future operations; any statements regarding future economic conditions or performance; as well as all assumptions, expectations, predictions, intentions or beliefs about future events. You are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, aas ~~Nevada~~well ~~corporation~~as assumptions, which, if they were to ever materialize or prove incorrect, could cause the results of the Company to differ materially from those expressed or implied by such forward-looking statements.

~~Special~~Readers ~~Note~~are ~~Regarding~~urged ~~Forward~~to ~~Looking~~carefully ~~Statements~~review and consider the various disclosures made by us in this report and our other filings with the Securities and Exchange Commission, or the SEC. These reports attempt to advise interested parties of the risks and factors that may affect our business, financial condition and results of operations and prospects. The forward-looking statements made in this report speak only as of the date hereof and we disclaim any obligation, except as required by law, to provide updates, revisions or amendments to any forward-looking statements to reflect changes in our expectations or future events.

In addition to historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act. We use words such as “believe,” “expect,” “anticipate,” “project,” “target,” “plan,” “optimistic,” “intend,” “aim,” “will” or similar expressions which are intended to identify forward-looking statements. Such statements include, among others, those concerning any projections of earnings, revenue, margins or other financial items; any statements of the plans, strategies and objectives of management for future operations; any statements regarding future economic conditions or performance; as well as all assumptions, expectations, predictions, intentions or beliefs about future events. You are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, as well as assumptions, which, if they were to ever materialize or prove incorrect, could cause the results of the Company to differ materially from those expressed or implied by such forward-looking statements.Overview

~~Readers~~The ~~are~~Company ~~urged~~was tooriginally ~~carefully~~incorporated ~~review~~in ~~and consider~~ the State ~~various~~of ~~disclosures~~Nevada ~~made~~on byJune us11, in1998. ~~this~~The ~~report~~Company ~~and~~was ~~our~~formed ~~other filings~~ with the ~~Securities~~stated ~~and~~purpose ~~Exchange~~of ~~Commission,~~engaging orin the ~~SEC.~~business ~~These reports attempt to advise interested parties~~ of the ~~risks~~rental ~~and~~of ~~factors~~boats ~~that may affect our business, financial condition~~ and ~~results of~~ ~~operations~~personal ~~and~~water ~~prospects.~~craft ~~The~~but ~~forward-looking~~was ~~statements~~not ~~made~~successful in ~~this~~that ~~report~~business. ~~speak~~For ~~only~~the aspast number of years, the ~~date~~Company ~~hereof~~has ~~and~~checked wethe ~~disclaim~~“shell ~~any obligation,~~company” ~~except~~box ason ~~required~~the bycover ~~law,~~page toof ~~provide~~its ~~updates,~~Form ~~revisions or amendments to any forward~~10-~~looking~~K ~~statements~~annual toreports ~~reflect~~filed ~~changes~~with inthe ~~our~~Securities ~~expectations or~~and ~~future~~Exchange ~~events~~Commission.

~~Overview~~On August 29, 2018, the Company entered into and closed the transactions contemplated by a stock purchase agreement between the Company, Wei-Hsien Lin, and Susan Santage, the sole director, President, Treasurer, Secretary and controlling stockholder of the Company prior to that date. Pursuant to the stock purchase agreement, Mr. Lin purchased 1,690,000 shares of the Company’s common stock from Ms. Santage for $325,000, or $0.19231 per share. Such shares represented approximately 67.5% of the Company’s issued and outstanding common stock as of the closing. Accordingly, as a result of the transaction, on August 29, 2018, there was a change of control of the Company and Mr. Lin became the controlling stockholder of the Company.

~~The~~In ~~Company~~connection ~~was~~with ~~originally~~the ~~incorporated~~closing inof the stock purchase ~~State~~transaction, Susan Santage resigned from all offices of ~~Nevada~~the onCompany ~~June~~that ~~11,~~she ~~1998~~held and Mr. ~~The~~Wei-Hsien ~~Company~~Lin was ~~formed~~appointed ~~with~~as the ~~stated~~President, Treasurer, ~~purpose~~and Secretary of ~~engaging~~the inCompany, ~~the~~effective ~~business~~as of August 29, 2018. Mr. Lin was also appointed to the ~~rental~~board of ~~boats~~directors ~~and~~(the “Board”) ~~personal~~of ~~water~~the ~~craft~~Company ~~but~~effective ~~was~~as ~~not~~of ~~successful~~August in29, ~~that~~2018. ~~business~~Ms. ~~For~~Santage ~~the~~resigned ~~past~~from ~~number~~the board of ~~years,~~directors of the Company ~~has~~effective ~~checked~~automatically on the ~~“shell~~10th ~~company” box~~day onfollowing the ~~cover~~Company’s ~~page~~filing and mailing of ~~its~~an ~~Form~~information 10statement on Schedule 14f-K1. ~~annual~~Such ~~reports~~information statement ~~filed~~was ~~with~~mailed ~~the~~on ~~Securities~~August ~~and~~31, ~~Exchange~~2018, ~~Commission~~so Ms. Santage’s resignation was effective as of September 10, 2018.

On ~~August~~May 297, ~~2018~~ 2019, the ~~Company~~Board ~~entered~~of ~~into~~Directors ~~and closed~~of the ~~transactions~~Company, ~~contemplated~~ by awritten ~~stock~~consent ~~purchase~~determined ~~agreement~~to ~~between~~increase the ~~Company,~~size ~~Wei-Hsien Lin, and Susan Santage, the sole director, President, Treasurer, Secretary and controlling stockholder~~ of the ~~Company~~Board ~~prior~~ to ~~that~~three ~~date.~~(3) ~~Pursuant~~members ~~to the stock purchase agreement,~~and ~~Mr.~~appointed ~~Lin purchased 1,690,000 shares of the Company’s common stock from~~ Ms. ~~Santage~~Chi-Yin ~~for~~Lee ~~$325,000,~~and ~~or $0~~Ms.~~19231~~ ~~per~~Yu-Jo ~~share.~~Liao ~~Such~~to ~~shares represented approximately 67.5% of~~ the ~~Company’s~~Board ~~issued~~to ~~and~~fill ~~outstanding common stock as of~~ the ~~closing.~~vacancies ~~Accordingly, as a result of the transaction,~~ on ~~August 29, 2018, there was a change of control of~~ the ~~Company~~Board ~~and~~created ~~Mr.~~by ~~Lin became~~ the ~~controlling stockholder of the Company~~increase.

In connection with the closing of the stock purchase transaction, Susan Santage resigned from all offices of the Company that she held and Mr. Wei-Hsien Lin was appointed as the President, Treasurer, and Secretary of the Company, effective as of August 29, 2018. Mr. Lin was also appointed to the board of directors (the “Board”) of the Company effective as of August 29, 2018. Ms. Santage resigned from the board of directors of the Company effective automatically on the 10th day following the Company’s filing and mailing of an information statement on Schedule 14f-1. Such information statement was mailed on August 31, 2018, so Ms. Santage’s resignation was effective as of September 10~~, 2018.~~

10On June 18, 2019, the Company formed a wholly owned subsidiary under the laws of Singapore, Yummies Knowledge Management Pte. Ltd., or the Singapore Subsidiary. The Singapore Subsidiary is authorized to issue 5,000 ordinary shares, denominated in Singapore dollars, all of which have been issued to the Company and are outstanding. The address of the Singapore Subsidiary is 82 Lorong 23 Geylang, #06-05, Atrix Building, Singapore 88409, and the telephone number is +65 6338 8801. The Managing Director of the Singapore Subsidiary is Mr. Wei-Hsien Lin, who is also the Chairman and Chief Executive Officer of the Company.

OnThe ~~May~~principal 7,activities of the Singapore Subsidiary ~~2019,~~are in the ~~Board~~field of ~~Directors~~management consultancy services and the provision of corporate training programs and motivational courses in various areas of management. More specifically, the ~~Company~~Singapore Subsidiary has begun assisting an affiliated company, Doers Knowledge Management Pte Ltd (“Doers Singapore”), a private Singapore based company owned by ~~written~~Mr. ~~consent~~Lin, ~~determined~~with marketing, promotional and management training activities relating to ~~increase~~an ~~the~~event ~~size~~organized ofby ~~the~~Doers ~~Board~~Singapore titled “Heartland Enterprises: Transform and Thrive,” a Bintan Island cruise for up to ~~three~~150 entrepreneur-attendees took place from July 26 to July 28, 2019 on the cruise ship Genting Dream (3the “Heartland Event”). ~~members~~The Singapore Subsidiary will provide similar services to future educational cruises and other ~~appointed~~programs ~~Ms.~~to ~~Chi-Yin~~be ~~Lee~~sponsored by Doers Singapore and ~~Ms.~~is ~~Yu-Jo~~being ~~Liao~~paid tofor the ~~Board~~services it provides to ~~fill~~Doers Singapore. Immediately following this Bintan Island cruise, the ~~vacancies~~Singapore onSubsidiary began providing educational site visits to entrepreneurs who have participated in the ~~Board~~cruise and ~~created~~to bysponsor related business development skill building seminars, all of which are expected to generate revenues to the ~~increase~~Singapore Subsidiary. The Singapore Subsidiary will also sponsor its own educational programs separate from those of Doers Singapore.

OnAs ~~June~~a ~~18,~~result ~~2019,~~of the ~~Company~~formation of ~~formed~~the aSingapore ~~wholly owned~~Subsidiary ~~subsidiary~~and ~~under~~ the ~~laws~~Singapore Subsidiary’s beginning of ~~Singapore,~~its ~~Yummies~~business ~~Knowledge~~activities ~~Management~~as ~~Pte.~~described ~~Ltd.~~above, oras of June 25, 2019, the ~~Singapore~~Company ~~Subsidiary.~~ceased ~~The~~to ~~Singapore~~be ~~Subsidiary~~ a “shell company,” as that term is ~~authorized~~defined toin ~~issue~~Rule 5405 of the Securities Act of 1933,~~000~~ ~~ordinary~~as ~~shares~~amended, and ~~denominated~~Rule in12b-2 ~~Singapore~~of ~~dollars,~~the ~~all~~Exchange Act of ~~which~~1934, ~~have~~as ~~been~~amended. ~~issued~~On toJuly 1, 2019, the Company ~~and~~filed ~~are~~a ~~outstanding.~~Form 8-K with the SEC indicating that the ~~The~~Board ~~address~~had ofmade the ~~Singapore~~determination ~~Subsidiary~~that isthe 82Company ~~Lorong~~had 23left ~~Geylang,~~shell ~~#06-05,~~company ~~Atrix~~status ~~Building~~on June 25, ~~Singapore~~2019. ~~88409~~As such, ~~and~~in ~~the~~its ~~telephone~~future ~~number~~periodic isreports ~~+65~~to ~~6338~~be ~~8801.~~filed ~~The~~with ~~Managing~~the ~~Director~~SEC ofbeginning ~~the~~with ~~Singapore~~this ~~Subsidiary~~annual isreport ~~Mr.~~on ~~Wei-Hsien~~Form ~~Lin~~10-K, ~~who~~the isCompany ~~also~~will change the ~~Chairman~~reporting ~~and~~of ~~Chief~~its ~~Executive~~status ~~Officer~~as a shell ofcompany and will check the box to indicate that the Company is not a shell company.

~~The~~Recent principal activities of the Singapore Subsidiary are in the field of management consultancy services and the provision of corporate training programs and motivational courses in various areas of management. More specifically, the Singapore Subsidiary has begun assisting an affiliated company, Doers Knowledge Management Pte Ltd (“Doers Singapore”), a private Singapore based company owned by Mr. Lin, with marketing, promotional and management training activities relating to an event organized by Doers Singapore titled “Heartland Enterprises: Transform and Thrive,” a Bintan Island cruise for up to 150 entrepreneur-attendees took place from July 26 to July 28, 2019 on the cruise ship Genting Dream (the “Heartland Event”). The Singapore Subsidiary will provide similar services to future educational cruises and other programs to be sponsored by Doers Singapore and is being paid for the services it provides to Doers Singapore. Immediately following this Bintan Island cruise, the Singapore Subsidiary began providing educational site visits to entrepreneurs who have participated in the cruise and to sponsor related business development skill building seminars, all of which are expected to generate revenues to the Singapore Subsidiary. The Singapore Subsidiary will also sponsor its own educational programs separate from those of Doers Singapore.Events

AsIn aDecember ~~result of the formation of the Singapore Subsidiary and the Singapore Subsidiary’s beginning of its business activities as described above, as of June 25,~~ 2019, ~~the Company ceased to be~~ a ~~“shell~~novel ~~company,”~~strain ~~as that term is defined in Rule 405~~ of ~~the Securities Act of 1933, as amended,~~coronavirus ~~and Rule 12b~~(COVID-219) ofwas ~~the~~reported ~~Exchange~~to ~~Act~~have ofsurfaced ~~1934~~in Wuhan, ~~as amended~~China. OnWhile ~~July~~initially ~~1, 2019,~~ the ~~Company~~outbreak ~~filed~~was alargely ~~Form~~concentrated ~~8-K~~in ~~with~~China ~~the~~and ~~SEC~~caused ~~indicating that the~~significant ~~Board~~disruptions ~~had~~to ~~made~~its ~~the determination that the Company had left shell company status on June 25~~economy, ~~2019.~~it Ashas ~~such,~~now inspread ~~its future periodic reports~~ to beseveral ~~filed~~other ~~with~~countries ~~the~~and ~~SEC~~infections ~~beginning~~have ~~with~~been ~~this~~reported ~~annual~~globally. ~~report~~On onMarch ~~Form 10-K~~11, 2020, the ~~Company~~World ~~will~~Health ~~change~~Organization declared the ~~reporting~~outbreak ~~of its status as~~ a ~~shell company~~pandemic, and ~~will~~on ~~check~~March ~~the~~13, ~~box~~2020, ~~to indicate that~~ the ~~Company~~United isStates ~~not~~declared a ~~shell~~national ~~company~~emergency.

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

InThe ~~December~~measures ~~2019,~~taken ato ~~novel~~date ~~strain~~will ofimpact ~~coronavirus~~the Company’s ~~(COVID-19)~~business ~~was~~for ~~reported~~the tofiscal ~~have~~third ~~surfaced~~quarter inand ~~Wuhan,~~potentially ~~China~~beyond. ~~While~~Management ~~initially~~expects ~~the~~that ~~outbreak~~all ~~was~~of ~~largely~~its ~~concentrated~~business insegments, ~~China~~across ~~and~~all ~~caused~~of ~~significant disruptions to~~ its ~~economy~~ geographies, itwill ~~has~~be ~~now~~impacted ~~spread~~ to ~~several~~some ~~other~~degree, ~~countries~~but ~~and~~the ~~infections~~significance ~~have~~of ~~been~~the ~~reported~~impact ~~globally.~~of Onthe ~~March~~COVID-19 ~~11,~~outbreak ~~2020,~~ on the ~~World~~Company’s ~~Health~~business and ~~Organization declared~~ the ~~outbreak~~duration afor ~~pandemic,~~which ~~and~~it onmay ~~March~~have ~~13,~~an ~~2020,~~impact ~~the~~cannot ~~United~~be ~~States~~determined ~~declared~~at athis ~~national emergency~~time.

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

~~The~~As ~~measures~~shown in ~~taken~~the toaccompanying ~~date~~financial ~~will~~statements, ~~impact~~ the Company~~’s business~~ ~~for~~incurred ~~the~~a ~~fiscal~~net ~~third~~loss ~~quarter~~of ~~and~~$10,687 ~~potentially~~during ~~beyond.~~the ~~Management~~three ~~expects~~months ~~that~~ended ~~all~~December 31, 2022 and accumulated losses of ~~its~~$297,005 ~~business~~since ~~segments~~inception at June 10, ~~across~~1998. ~~all~~The ofCompany’s current assets exceed its current liabilities ~~geographies~~by $9,348 ~~will~~at beDecember ~~impacted~~31, to2022. ~~some~~These ~~degree,~~factors ~~but~~create ~~the~~an ~~significance~~uncertainty ofas to the ~~impact~~Company’s ability to continue as a going concern. The ability of the ~~COVID-19~~Company ~~outbreak~~to oncontinue as a going concern is dependent upon the ~~Company’s~~success ~~business~~of raising additional capital through the issuance of common stock and the ~~duration~~ability ~~for~~to ~~which~~generate itsufficient ~~may~~operating ~~have~~revenue. anThe ~~impact~~financial ~~cannot~~statements do not include any adjustments that might be ~~determined~~necessary atshould ~~this~~the ~~time~~Company be unable to continue as a going concern.

~~Going~~Emerging ~~Concern~~Growth Company

AsWe ~~shown in~~qualify ~~the~~as ~~accompanying~~an ~~financial~~“emerging ~~statements,~~growth company” under the ~~Company~~Jumpstart ~~incurred~~Our aBusiness ~~net~~Startups ~~loss~~Act of $52012,~~055~~ ~~during~~or the ~~three~~JOBS ~~months~~Act. ~~ended~~As ~~June~~a 30result, ~~2022~~we ~~and~~are ~~accumulated losses~~permitted ~~of $279~~to,~~133~~ ~~since~~and ~~inception~~intend ~~on June 10~~to, ~~1998.~~rely ~~The~~on ~~Company’s current assets exceed its current liabilities by $18,500~~exemptions onfrom ~~June~~certain ~~30,~~disclosure ~~2022~~requirements. ~~These~~For ~~factors~~so ~~create~~long ~~an uncertainty~~ as towe ~~the~~are ~~Company’s~~an ~~ability~~emerging togrowth ~~continue~~company, aswe awill going concern. The ability of the Company to continue as a going concern is dependent upon the success of raising additional capital through the issuance of common stock and the ability to generate sufficient operating revenue. The financial statements do not ~~include any adjustments that might~~ be ~~necessary~~ ~~should~~required ~~the Company be unable~~ to ~~continue as a going concern.~~:

~~Emerging~~● ~~Growth~~have ~~Company~~an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

We● ~~qualify~~comply aswith anany ~~“emerging~~requirement ~~growth~~that ~~company” under~~may ~~the~~be ~~Jumpstart~~adopted ~~Our~~by ~~Business~~the ~~Startups~~Public ~~Act~~Company ofAccounting ~~2012,~~Oversight orBoard ~~the~~regarding ~~JOBS~~mandatory ~~Act.~~audit Asfirm arotation ~~result,~~or wea ~~are~~supplement ~~permitted~~ to, ~~and~~the ~~intend~~auditor’s ~~to,~~report ~~rely~~providing onadditional ~~exemptions from~~information ~~certain~~about ~~disclosure~~the ~~requirements.~~audit ~~For~~and sothe ~~long~~financial asstatements we(i.e., ~~are~~ an ~~emerging~~auditor ~~growth~~discussion ~~company,~~and ~~we will not be required to:~~analysis);

● ~~have~~submit ancertain ~~auditor~~executive ~~report~~compensation onmatters ~~our~~to ~~internal~~shareholder ~~controls~~advisory ~~over~~votes, ~~financial~~such ~~reporting~~as ~~pursuant~~“say-on-pay” toand ~~Section 404(b) of the Sarbanes~~“say-~~Oxley Act~~on-frequency;” and

● ~~comply~~disclose ~~with~~certain ~~any~~executive ~~requirement~~compensation ~~that~~related ~~may~~items besuch ~~adopted~~as by the ~~Public~~correlation ~~Company~~between ~~Accounting~~executive ~~Oversight~~compensation ~~Board~~and ~~regarding~~performance ~~mandatory~~and ~~audit~~comparisons ~~firm~~of ~~rotation~~the orchief aexecutive ~~supplement to the auditor~~officer’s ~~report~~compensation ~~providing~~to ~~additional~~median ~~information~~employee ~~about the audit and the condensed consolidated financial statements (i~~compensation.~~e., an auditor discussion and analysis);~~

●In ~~submit~~addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting ~~executive~~standards ~~compensation~~until ~~matters~~those standards would otherwise apply to ~~shareholder~~private ~~advisory~~companies. ~~votes,~~We ~~such~~have aselected ~~“say-on-pay”~~to ~~and~~take ~~“say-on-frequency;”~~advantage ~~and~~of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

●We ~~disclose~~will ~~certain~~remain ~~executive~~an ~~compensation~~“emerging ~~related~~growth ~~items~~company” for ~~such~~up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion, (ii) the date that we become a “large accelerated filer” as defined in Rule 12b-2 under the ~~correlation~~Exchange ~~between~~Act, ~~executive~~which would ~~compensation~~occur ~~and~~if ~~performance~~the ~~and~~market ~~comparisons~~value of our common shares that is held by non-affiliates exceeds $700 million as of the ~~chief~~last ~~executive~~business ~~officer’s~~day ~~compensation~~of our tomost ~~median~~recently ~~employee~~completed ~~compensation~~second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period.

InResults ~~addition, Section 107~~ of ~~the~~Operations JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our condensed consolidated financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

WeThe ~~will~~Company is ~~remain~~a andevelopment ~~“emerging~~stage ~~growth~~ company~~” for~~ upand toconducted ~~five years, or until~~ the ~~earliest~~following ofoperations ~~(i)~~during the ~~last~~three ~~day~~months ofended ~~the~~December ~~first fiscal year in which our total annual gross revenues exceed $1 billion~~31, ~~(ii)~~2022 ~~the~~and date that we become a “large accelerated filer” as defined in Rule 12b-2 under the Exchange Act, which would occur if the market value of our common shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period.2021:

~~Results~~The ofCompany’s ~~Operations~~revenues for the three months ended December 31, 2022 and 2021 were $0 and $0, respectively.

~~The~~General ~~Company~~and isadministrative aexpenses ~~development~~for ~~stage~~the ~~company and~~three ~~conducted~~months ~~the~~ended ~~following~~December ~~operations~~31, ~~during~~2022 ~~the~~were ~~three~~$10,687, ~~and~~as ~~nine~~compared to $11,138 for the three months ended ~~June~~December 3031, ~~2022~~2021, ~~and~~an ~~2021~~approximately 4% decrease.

~~The~~As ~~Company~~a ~~did~~result ~~not~~of ~~generate~~the ~~any~~foregoing ~~revenues~~factors, ~~for~~we had a ~~the~~net ~~three~~loss ~~and~~of ~~nine~~$10,687 for the three months ended ~~June~~December 3031, 2022, ~~and~~as compared to $11,138 for the three months ended December 31, 2021.

~~General~~Liquidity and ~~administrative~~Capital ~~expenses~~Resources for the three and nine months ended June 30, 2022 were $5,055 and $25,860, as compared to $24,648 and $42,987 for the three and nine months ended June 30, 2021, an approximately 79% decrease and 40% decrease respectively. Such decrease in three months ended was primarily due decreases in professional services fees, legal fees, filing fees and registration fees.

As of December 31, 2022, the Company had minimal current assets of $18,348 to fund its operations. The Company intends to maintain its operations in a manner which will minimize expenses but believes that present cash resources are not sufficient for its operations for the next 12 months. However, it believes that present officers and stockholders will provide any necessary funds through either the purchase of stock or loans to the Company. However, management could be incorrect in its belief and no commitment has been made by any party to further fund the Company’s operations.

~~There is no interest income for the three and nine months ended June 30, 2022 and 2021.~~12

AsNet acash ~~result~~used ofin ~~the~~operating ~~foregoing~~activities ~~factors,~~was ~~we had a net loss of~~ $51,~~055 and $25,860~~ 687 for the three ~~and nine~~ months ended ~~June~~December 3031, 2022, as compared to $2411,~~648~~138 ~~and $42,987~~ for the three ~~and nine~~ months ended ~~June~~December 3031, 2021.

~~Liquidity~~Net ~~and~~cash ~~Capital~~generated from ~~Resources~~financing activities was $1,300, mainly due to the amount contribution from a shareholder.

AsWe ~~of June 30, 2022, the Company~~ had ~~cash~~no atinvesting ~~bank of~~activities ~~$185 to fund its operations and working capital. The Company intends to maintain its operations~~ in ~~a manner which will minimize expenses and believes that present cash resources are sufficient for its operations for~~ the ~~next~~three 12 months~~. However, it believes that present officers~~ ~~and~~ended ~~stockholders~~December ~~will provide any necessary funds through either the purchase of stock or loans to the Company. However~~31, ~~management~~2022 ~~could be incorrect in its belief~~ and ~~no commitment has been made by any party to further fund the Company’s operations~~2021.

~~Net~~Off-Balance ~~cash~~Sheet used in operating activities was $25,860 for the nine months ended June 30, 2022, as compared to $48,283 for the nine months ended June 30, 2021. For the nine months ended June 30, 2022, net cash increase in financing activities amount of $25,466 as compared to $48,631 for the nine months ended June 30, 2021. The increase is due to the contribution from shareholder.Arrangements

We ~~had~~have no ~~investing~~off-balance ~~activities~~sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in ~~the~~financial ~~three~~condition, ~~months~~revenues ~~ended~~or ~~June~~expenses, 30results of operations, ~~2022~~liquidity, capital expenditures or ~~2021~~capital resources.

~~Off-Balance~~ITEM ~~Sheet~~3. ~~Arrangements~~QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

WeNot have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resourcesapplicable.

ITEM 3 4. ~~QUANTITATIVE~~CONTROLS AND ~~QUALITATIVE DISCLOSURES ABOUT MARKET RISK~~PROCEDURES.

~~Not~~Evaluation ~~applicable.~~of Disclosure Controls and Procedures

~~ITEM~~We maintain disclosure controls and procedures 4(as defined in Rule 13a-15(e) under the Exchange Act). ~~CONTROLS~~Disclosure ~~AND~~controls ~~PROCEDURES~~and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

~~Evaluation~~As required by Rule 13a-15(e) of ~~Disclosure~~the ~~Controls~~Exchange Act, our management has carried out an evaluation, with the participation and ~~Procedures~~under the supervision of our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of December 31, 2021. Based upon, and as of the date of this evaluation, our principal executive officer and principal financial officer determined that our disclosure controls and procedures were effective.

WeChanges ~~maintain disclosure controls and procedures (as defined~~ in ~~Rule~~Internal ~~13a-15(e)~~Control ~~under~~Over ~~the~~Financial Exchange Act). Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.Reporting

AsWe ~~required~~regularly byreview ~~Rule~~our ~~13a-15(e)~~system of ~~the~~internal ~~Exchange~~control ~~Act,~~over ~~our~~financial ~~management~~reporting ~~has~~and ~~carried~~make ~~out~~changes anto ~~evaluation,~~our ~~with~~processes ~~the participation~~ and ~~under~~systems ~~the~~to ~~supervision~~improve ofcontrols ~~our principal executive officer~~ and ~~principal~~increase ~~financial officer~~efficiency, ofwhile ~~the~~ensuring ~~effectiveness~~that we ofmaintain ~~the~~an ~~design~~effective ~~and~~internal ~~operation~~control ofenvironment. ~~our~~Changes ~~disclosure~~may ~~controls~~include ~~and~~such ~~procedures,~~activities as ofimplementing ~~June 30~~new, ~~2022.~~more ~~Based~~efficient ~~upon~~systems, consolidating ~~and as of the date of this evaluation~~activities, ~~our principal executive officer~~ and ~~principal~~migrating ~~financial officer determined that our disclosure controls and procedures were effective~~processes.

~~Changes~~There were no changes in ~~Internal~~our ~~Control~~internal ~~Over~~controls over ~~Financial~~financial ~~Reporting~~reporting during the quarter ended December 31, 2022 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

We regularly review our system of internal control over financial reporting and make changes to our processes and systems to improve controls and increase efficiency, while ensuring that we maintain an effective internal control environment. Changes may include such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.13

~~There~~PART were no changes in our internal controls over financial reporting during the quarter ended June 30, 2021 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.II

13OTHER INFORMATION

~~PART~~ITEM II1. LEGAL PROCEEDINGS.

~~OTHER~~From ~~INFORMATION~~time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these, or other matters, may arise from time to time that may harm our business. Except as discussed below, we are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

~~ITEM~~On June 4, 2021, a shareholder of the Company filed an application for appointment of custodian (the “Application”) in the District Court, Clark County, Nevada (the “Court”) claiming that the Company had abandoned its business. The Application was granted by the Court which issued a Custodian Order on June 16, 2021. On June 18, 2021, we filed an application for a stay of the Court order granting the custodianship and this stay was granted by the Court on June 20, 2021. On June 29, 2021, we entered into a settlement agreement with the shareholder pursuant to which, among other things, we agreed to maintain our corporate filings with the Nevada Secretary of State in a timely manner and to comply with regulatory and market required periodic report filing requirements. On June 30, 2021, the Court vacated the Custodian Order and dismissed the shareholder’s action in its entirety. We have paid an upfront of $25,000 for the legal fees for handling the case. As a result, on July 1, 2021, our legal representative have paid on behalf of the Company of $2,500 for of the final settlement with the shareholder. ~~LEGAL~~The ~~PROCEEDINGS~~surplus of the legal fees of $5,199 has also been refunded on July 27, 2021.

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these, or other matters, may arise from time to time that may harm our business. Except as discussed below, we are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

On June 4, 2021, a shareholder of the Company filed an application for appointment of custodian (the “Application”) in the District Court, Clark County, Nevada (the “Court”) claiming that the Company had abandoned its business. The Application was granted by the Court which issued a Custodian Order on June 16, 2021. On June 18, 2021, we filed an application for a stay of the Court order granting the custodianship and this stay was granted by the Court on June 20, 2021. On June 29, 2021, we entered into a settlement agreement with the shareholder pursuant to which, among other things, we agreed to maintain our corporate filings with the Nevada Secretary of State in a timely manner and to comply with regulatory and market required periodic report filing requirements. On June 30, 2021, the Court vacated the Custodian Order and dismissed the shareholder’s action in its entirety. We have paid an upfront of $25,000 for the legal fees for handling the case. As a result, on July 1, 2021, our legal representative have paid on behalf of the Company of $2,500 for of the final settlement with the shareholder. The surplus of the legal fees of $5,199 has also been refunded on July 27, 2021.

ITEM 1A. RISK FACTORS.

For a discussion of the risk factors affecting our business, see our Annual Report on Form 10-K for our fiscal year ended September 30, ~~2021~~2022, filed with the Securities and Exchange Commission on December 2329, ~~2021~~2022.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

We have not sold any equity securities during the quarter ended ~~June~~December 3031, 2022 that were not previously disclosed in a current report on Form 8-K that was filed during the quarter.

During the quarter ended ~~June~~December 3031, 2022, we ~~did~~ did not repurchase any shares of our common stock.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

~~ITEM 5. OTHER INFORMATION.~~14

WeITEM ~~have no information to disclose that was required to be in a report on Form 8-K during the quarter ended June 30, 2022 but was not reported~~5. ~~There~~OTHER ~~have been no material changes to the procedures by which security holders may recommend nominees to our board of directors~~INFORMATION.

14We have no information to disclose that was required to be in a report on Form 8-K during the quarter ended December 31, 2022 but was not reported. There have been no material changes to the procedures by which security holders may recommend nominees to our board of directors.

ITEM 6. EXHIBITS.

Exhibit No.		Description
3.1		Amended and Restated Articles of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company’s Quarterly Report on Form 10-Q filed on February 14, 2019)
3.2		Amended and Restated Bylaws of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on November 13, 2018)
31.1*		Certifications of Principal Executive Officer and Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*		Certifications of Principal Executive Officer and Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS*		Inline XBRL Instance Document
101.SCH*		Inline XBRL Taxonomy Extension Schema Document
101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document
104*		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

*	Filed herewith.

SIGNATURES

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

Date: August 2, 2022	YUMMIES, INC.
Date: February 14, 2023	YUMMIES, INC.
	/s/ Wei-Hsien Lin
	Name:	Wei-Hsien Lin
	Title:	President
	(Principal Executive Officer and Principal Financial and Accounting Officer)	~~(Principal Executive Officer and Principal Financial and Accounting Officer)~~

Filing Compare · YUMMIES INC