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: ~~December~~March 31, ~~2022~~2023

☐ 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 ☒

AsSecurities ofregistered ~~February~~pursuant ~~14,~~to ~~2023,~~Section ~~there~~12(b) ~~were 449,626,500 shares~~ of the ~~registrant’s common stock issued and outstanding.~~Act:

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

As of May 9, 2023, there were 449,626,500 shares of the registrant’s common stock issued and outstanding.

TABLE OF CONTENTS

	PART I FINANCIAL INFORMATION
	PART I
	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 OTHER INFORMATION
	PART II
	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	1514
Item 6.	Exhibits	1514

PART I

FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

YUMMIES, INC.

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	~~Page~~	Page
Condensed Consolidated Balance Sheets as of December 31, 2022 (unaudited) and September 30, 2022	2
Condensed Consolidated Balance Sheets as of March 31, 2023 (unaudited) and September 30, 2022		2
Condensed Consolidated Statements of Operations for the Three Months Ended December 31, 2022 and 2021 (unaudited)	3
Condensed Consolidated Statements of Operations for the Three and Six Months Ended March 31, 2023 and 2022 (unaudited)		3
Condensed Consolidated Statements Of Stockholder Equity for the Period Ended December 31, 2022 (unaudited)	4
Condensed Consolidated Statements of Stockholder’ Equity for the Period Ended March 31, 2023 (unaudited)		4
Condensed Consolidated Statements of Cash Flows for the Three Months Ended December 31, 2022 (unaudited)	5
Condensed Consolidated Statements of Cash Flows for the Six Months Ended March 31, 2023 (unaudited)		5
Notes to Condensed Consolidated Financial Statements (unaudited)	6
Notes to Condensed Consolidated Unaudited Financial Statements		6

YUMMIES, INC.

CONDENSED ~~CONSOLIDATION~~CONSOLIDATED BALANCE SHEETS

~~DECEMBER~~MARCH 31, ~~2022~~2023 AND ~~SEPTEMBER~~ SEPTEMBER 30, 2022

	December 31, 2022 (unaudited)			September 30, 2022
	March 31, 2023 (unaudited)			September 30, 2022
Assets
Current Assets:
Bank	$	33		$	420
Other receivables		11,199			11,199
Other receivables – related party		7,116			7,116
Total current assets		18,348			18,735
Total Assets	$	18,348		$	18,735
Liabilities and Stockholders’ Equity
Current Liabilities:
Accounts payable		914,~~000~~589			-
Notes payable, stockholders		-			-
Total net current liabilities		914,~~000~~589			-
Stockholders’ Equity:
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
Common stock, $0.0001 par value, 450,000,000 shares authorized, 449,626,500 issued and outstanding as of March 31, 2023 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		259,136			257,836
Accumulated deficit		(~~297~~302,~~005~~594	)		(286,318	)
Total Stockholders’ Equity		93,~~348~~759			18,735
Total Liabilities and Stockholders’ Equity	$	18,348		$	18,735

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

YUMMIES, INC.

CONDENSED ~~CONSOLIDATION~~CONSOLIDATED STATEMENTS OF OPERATIONS

THREE MONTHS ~~ENDED~~AND ~~DECEMBER~~SIX MONTHS ENDED MARCH 31, ~~2022~~2023 ~~AND~~and ~~SEPTEMER 30~~ 2022

	Three Months Ended December 31, 2022 (unaudited)			Three Months Ended December 31, 2021 (unaudited)
	For the Three Months Ended March 31, 2023 (unaudited)			For the Three Months Ended March 31, 2022			For the Six Months Ended March 31, 2023 (unaudited)			For the Six Months Ended March 31, 2022
Revenues – related party	$	-		$	-
Revenues	$	-		$	-		$	-		$	-
Expenses, general and administrative		~~(10~~5,~~687~~589	)		~~(11~~9,~~138~~217	)		16,276			20,355
Operating loss		(105,~~687~~589	)		(119,~~138~~217	)		(16,276	)		(20,355	)
Other income (expense):
Interest expense		--			--			-			-
Loss before provision for income taxes		(10,687	)		(11,138	)
Net loss	$	(5,589	)	$	(9,217	)	$	(16,276	)	$	(20,355	)
Provision for income taxes		-			-
Net loss per share	$	-		$	-		$	-		$	-
Net loss	$	(10,687	)	$	(11,138	)
Weighted average shares outstanding		449,626,500			449,626,500			449,626,500			222,343,269
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 ~~DECEMBER~~MARCH 31, ~~2022~~2023

					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	)

(unaudited)

The accompanying notes are an integral part of the financial statements

					Additional
	Common Stock				Paid-in		Accumulated
	Shares		Amount		Capital		Deficit
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, 2022		-		-		-		(10,687	)
Balance, December 31, 2022		449,626,500		47,217		259,136		(297,005	)
Contribution by shareholder for company expenses paid directly by shareholder		-		-		-		-
Net loss for the period ended March 31, 2023		-		-		-		(5,589	)
Balance, March 31, 2023		449,626,500		47,217		259,136		(302,594	)

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

~~YUMMIES, INC.~~4

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

~~THREE~~CONDENSED ~~MONTHS ENDED DECEMBER~~CONSOLIDATED ~~31,~~STATEMENTS ~~2022~~OF ~~AND~~CASH ~~2021~~FLOWS

	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	$	--		$	--

SIX MONTHS ENDED MARCH 31, 2023 AND 2022

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

	Six Months Ended March 31, 2023 (unaudited)			Six Months Ended March 31, 2022
Cash flows from operating activities:
Net loss	$	(16,276	)	$	(20,355	)
Adjustments to reconcile net loss to cash provided by operating activities:
Increase in other receivables		-			-
Increase/ (decrease) in accounts payable		14,589			-
Net cash used in operating activities		(1,687	)		(20,355	)

Cash flows from financing activities
Issuance of common stock
Contribution from shareholder		1,300			21,166
Net cash provided by financing activities		1,300			21,166

Net increase (decrease) in cash for the period		(387	)		811

Cash, beginning of period		420			579

Cash, end of period	$	33		$	1,390

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

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

~~YUMMIES, INC.~~5

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

1.NOTES ~~Summary~~TO ofCONDENSED ~~Business~~CONSOLIDATED ~~and~~FINANCIAL ~~Significant Accounting Policies~~STATEMENTS

~~a. Summary of Business~~Unaudited

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

ba. ~~Basis~~Summary of ~~Presentation~~Business

The ~~accompanying~~Company ~~financial~~was ~~statements~~incorporated under the ~~have~~laws ~~been~~of ~~prepared~~the inState ~~accordance~~of ~~with~~Nevada ~~generally~~on ~~accepted~~June ~~accounting~~10, ~~principles~~1998 ~~(“GAAP”)~~and commenced it business as ~~promulgated~~consulting, intraining ~~the~~and ~~United~~event ~~States of~~Management ~~America~~Company through its subsidiary.

cb. ~~Cash~~Basis ~~Flows~~of Presentation

~~For~~The ~~purposes~~accompanying offinancial ~~the statement of cash~~statements ~~flows,~~have ~~the~~been ~~Company~~prepared ~~considers~~in ~~all~~accordance ~~highly liquid investments purchased~~ with agenerally ~~maturity~~accepted ofaccounting ~~three~~principles ~~months~~(“GAAP”) oras ~~less~~promulgated toin bethe ~~cash~~United orStates of ~~cash equivalents~~America.

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

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

~~Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification~~d. ~~Basic~~Net ~~net~~Loss ~~loss~~Per 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.Share

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

~~The~~Net ~~preparation~~loss per common share is computed pursuant to section 260-10-45 of ~~financial~~the ~~statements~~FASB Accounting Standards Codification. Basic net loss per common share is computed by dividing net inloss ~~conformity~~by ~~with~~the ~~generally~~weighted ~~accepted~~average ~~accounting~~number ~~principles~~of ~~requires~~shares ~~management~~of tocommon ~~make~~stock ~~estimates~~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 ~~assumptions~~potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that ~~affect~~could ~~certain~~occur from common shares issuable through contingent share arrangements, ~~reported~~stock ~~amounts~~options and ~~disclosures~~warrants. ~~Accordingly,~~There ~~actual~~were ~~results~~no ~~could~~potentially ~~differ~~dilutive ~~from~~common ~~those~~shares ~~estimates~~outstanding for the quarter ended March 31, 2023 and 2022.

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

~~ASC~~The ~~820-10~~preparation ~~requires entities to disclose the fair value~~ of financial ~~instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it~~statements ~~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 aconformity ~~current~~with ~~transaction~~generally ~~between~~accepted ~~willing~~accounting ~~parties.~~principles Asrequires ofmanagement ~~December~~to ~~31,~~make ~~2022~~estimates and ~~2021,~~assumptions ~~the~~that ~~carrying~~affect ~~value of~~ certain ~~financial~~ ~~instruments~~reported ~~approximates~~amounts ~~fair~~and ~~value~~disclosures. ~~due~~Accordingly, toactual ~~the~~results ~~short-term~~could ~~nature~~differ offrom ~~such~~those ~~instruments~~estimates.

6f. Fair Value of Financial Instruments

~~The~~ASC ~~Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph~~ 820-10~~-35-37 of~~ ~~the~~requires ~~FASB~~entities ~~Accounting Standards Codification (“Paragraph 820-10-35-37”)~~ to ~~measure~~ disclose the fair value of ~~its~~ financial instruments~~. Paragraph~~, ~~820-10-35-37~~both ~~establishes~~assets aand ~~framework~~liabilities ~~for~~recognized ~~measuring~~and ~~fair~~not ~~value~~recognized inon ~~accounting~~the ~~principles~~balance ~~generally~~sheet, ~~accepted~~for inwhich ~~the United States~~it ofis ~~America~~practicable ~~(U.S.~~to ~~GAAP),~~estimate ~~and expands disclosures about~~ fair value ~~measurements~~. To ~~increase~~ASC ~~consistency~~820-10 ~~and~~defines ~~comparability~~the in fair value ~~measurements~~of ~~and~~a ~~related~~financial ~~disclosures,~~instrument ~~Paragraph~~as ~~820-10-35-37~~the ~~establishes~~amount aat ~~fair value hierarchy~~ which ~~prioritizes~~ the ~~inputs to~~instrument ~~valuation~~could ~~techniques~~be ~~used~~exchanged toin ~~measure~~a ~~fair~~current ~~value~~transaction ~~into~~between ~~three~~willing ~~(3) broad levels~~parties. ~~The~~ ~~fair~~As ~~value~~of ~~hierarchy~~March ~~gives~~31, ~~the~~2022 ~~highest~~and ~~priority to~~September ~~quoted~~30, ~~prices~~2021, ~~(unadjusted) in active markets for identical assets or liabilities and~~ the ~~lowest~~carrying ~~priority~~value ~~to unobservable inputs. The~~of ~~three~~certain ~~(3)~~financial ~~levels~~instruments ofapproximates fair value ~~hierarchy~~due ~~defined~~to bythe ~~Paragraph 820~~short-~~10-35-37~~term ~~are~~nature ~~described~~of ~~below:~~such instruments.

~~Level 1 - Quoted market prices available in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.~~6

~~Level~~The 2Company follows paragraph 825-10-50-10 of ~~Inputs~~the ~~include~~FASB ~~quoted~~Accounting ~~prices~~ Standards Codification for ~~similar~~disclosures ~~assets~~about fair value of its financial instruments and ~~liabilities~~paragraph in820-10-35-37 of ~~active~~the ~~markets,~~FASB ~~quoted~~Accounting ~~prices~~Standards ~~for~~Codification ~~identical~~(“Paragraph or820-10-35-37”) ~~similar~~to ~~assets~~measure orthe ~~liabilities~~fair invalue ~~markets~~of ~~that~~its ~~are~~financial instruments. ~~not~~Paragraph ~~active,~~820-10-35-37 ~~inputs~~establishes ~~other~~a ~~than~~framework ~~quoted~~for ~~prices~~measuring ~~that~~fair ~~are~~value ~~observable~~in ~~for~~accounting principles generally accepted in the ~~asset~~United orStates of ~~liability~~America (eU.gS. GAAP), ~~interest~~and ~~rates,~~expands ~~yield~~disclosures ~~curves,~~about ~~etc~~fair value measurements.), To increase consistency and comparability in fair value measurements and ~~inputs~~related ~~that~~disclosures, ~~are~~Paragraph ~~derived~~820-10-35-37 ~~principally~~establishes ~~from~~a orfair ~~corroborated~~value byhierarchy ~~observable~~which ~~market~~prioritizes ~~data~~the byinputs ~~correlation~~to valuation ortechniques ~~other~~used ~~means~~to measure fair value into three (~~market~~3) ~~corroborated~~broad levels. The fair value hierarchy gives the highest priority ~~inputs~~to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 31 - ~~Unobservable~~Quoted ~~inputs~~market ~~that~~prices ~~reflect~~available ~~our~~in ~~assumptions~~active ~~about~~markets ~~the~~for ~~assumptions~~identical ~~that~~assets ~~market~~or ~~participants~~liabilities ~~would~~that ~~use~~the inCompany ~~pricing~~has the ~~asset~~ability orto ~~liability~~access at the measurement date.

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

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

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

~~In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350)~~g. ~~This~~Recently ~~ASU~~Issued ~~simplifies~~Accounting 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.Pronouncements

7In 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.

In ~~May~~January 2017, the FASB issued ASU 2017-0904, ~~Compensation-Stock~~ ~~Compensation~~Intangibles—Goodwill and Other (Topic ~~718~~350)~~: Scope of Modification Accounting~~. This ASU ~~clarifies~~simplifies anthe ~~entity’s~~subsequent ~~ability to~~measurement ~~modify~~of ~~the~~goodwill ~~terms~~by oreliminating the ~~conditions~~second step of athe ~~share-based~~goodwill ~~payment~~impairment ~~award~~test, ~~presented.~~which Anrequired ~~entity~~computing ~~should~~the ~~account~~implied ~~for~~fair ~~the~~value ~~effects~~ of agoodwill. ~~modification unless~~Under ~~all~~ the ~~following~~amendments ~~are~~in this ~~met:~~update, ~~the~~an ~~fair~~entity ~~value~~should ofperform ~~the~~its ~~modified~~annual, ~~award~~or ~~has~~interim, ~~not~~goodwill ~~changed~~impairment ~~from~~test by comparing the fair value ~~on the date~~ of ~~issuance;~~a ~~the~~reporting unit ~~vesting~~with ~~conditions~~its ofcarrying ~~the~~amount. ~~modified~~An ~~award~~impairment ~~are~~charge ~~the~~should ~~same~~be asrecognized for the ~~vesting~~amount ~~conditions~~by ofwhich the ~~original~~carrying ~~award~~amount ~~immediately~~exceeds ~~before~~ the ~~original~~reporting ~~award~~unit’s isfair ~~modified~~value; ~~and~~however, the ~~classification~~loss ofrecognized ~~the~~should ~~modified~~not ~~award~~exceed ~~as an equity instrument or a liability instrument is~~ the ~~same~~total asamount ~~the classification~~ of ~~the~~goodwill ~~original~~allocated ~~award~~to ~~immediately~~that ~~before~~reporting ~~the original award is modified~~unit. This new guidance will be effective ~~for~~January ~~annual reporting~~1, ~~periods~~2020. ~~beginning~~The ~~after~~Company ~~December~~is ~~15,~~currently ~~2017,~~in ~~including~~the ~~interim~~process ~~periods~~of ~~within~~evaluating ~~those~~the ~~periods.~~potential ~~The~~effect that the adoption of this ~~ASU~~standard ~~has~~will ~~had no~~have ~~material impact~~ on ~~the~~its ~~Company’s~~ financial ~~statements~~position and ~~disclosures~~results of operations.

In ~~July~~May 2017, the FASB issued ASU 2017-1109, ~~Earnings~~Compensation-Stock ~~Per~~Compensation ~~Share~~ (Topic ~~260~~718);: ~~Distinguishing~~Scope ~~Liabilities~~of ~~from~~Modification ~~Equity~~Accounting. This ~~(Topic~~ASU ~~480);~~clarifies ~~Derivatives~~an ~~and~~entity’s ~~Hedging~~ability to ~~(Topic~~modify ~~815):~~the ~~(Part~~terms I)or ~~Accounting for~~conditions ~~Certain~~of ~~Financial~~a ~~Instruments~~share-based ~~with~~payment ~~Down~~award ~~Round~~presented. ~~Features,~~An ~~(Part~~entity ~~II)~~should ~~Replacement~~account offor the ~~Indefinite~~effects ~~Deferral~~of ~~for~~a ~~Mandatorily Redeemable~~modification ~~Financial~~unless ~~Instruments~~all ofthe ~~Certain~~following ~~Nonpublic~~are ~~Entities~~met: ~~and~~the ~~Certain~~fair ~~Mandatorily~~value ~~Redeemable~~of ~~Noncontrolling~~the ~~Interests~~modified ~~with~~award ahas ~~Scope~~not ~~Exception. This~~changed ~~ASU~~from ~~clarifies~~ the ~~recognition,~~fair ~~measurement,~~value ~~and effect~~ on ~~earnings~~the ~~per~~date ~~share~~ of ~~certain~~issuance; ~~freestanding equity-classified financial~~the ~~instruments~~vesting ~~that~~conditions ~~include~~of ~~down~~the ~~round~~modified ~~features~~award ~~affect~~are ~~entities~~the ~~that~~same ~~present~~as ~~earnings~~the ~~per~~vesting ~~share~~conditions inof ~~accordance with~~ the ~~guidance~~original inaward ~~Topic 260,~~immediately ~~Earnings~~before ~~Per~~the ~~Share.~~original award ~~When~~is ~~determining~~modified; ~~whether~~and, ~~certain~~the ~~financial~~classification ~~instruments~~of ~~should~~the bemodified ~~classified~~award as ~~liabilities~~an or equity ~~instruments, a~~instrument ~~down~~or ~~round~~a ~~feature~~liability ~~no longer precludes equity classification when assessing whether the~~ instrument is ~~indexed~~the tosame anas ~~entity’s own~~the ~~stock.~~classification ~~The~~of ~~amendments~~the ~~also~~original ~~clarify~~award ~~existing~~immediately ~~disclosure~~before ~~requirements~~the ~~for~~original ~~equity-classified~~award ~~instruments~~is modified. This new guidance will be effective for annual reporting periods beginning after December 15, ~~2018~~2017, including interim periods within those periods. The ~~Company~~adoption ~~adopted~~of this ASU ~~and~~has ithad no ~~did not have a~~ material impact on the Company’s financial statements and disclosures.

~~h. Principles of Consolidation~~7

~~The~~In ~~accompanying~~July ~~consolidated~~2017, ~~financial~~the FASB issued ASU 2017-11, ~~statements~~Earnings ~~include~~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 ~~accounts~~Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. This ASU clarifies the ~~Company~~recognition, measurement, and ~~its~~effect ~~wholly~~on earnings per share of certain freestanding equity-~~owned~~classified ~~subsidiary~~financial instruments that include down round features affect entities that present earnings per share in accordance with the guidance in Topic 260, ~~Yummies~~Earnings Per Share. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a SGdown round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. ~~All~~The ~~significant~~amendments ~~intercompany~~also ~~transactions~~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 ~~balances~~it did not have ~~been~~a ~~eliminated~~material impact on the Company’s financial statements.

ih. ~~Related~~Principles ~~Party~~of ~~Revenue and Accounts Receivable~~Consolidation

~~There~~The ~~was~~accompanying noconsolidated ~~revenue~~financial statements ~~generated~~include ~~from~~the accounts of the Company ~~during~~ ~~the~~and ~~period~~its ~~ended~~wholly-owned ~~December~~subsidiary, 31Yummies, ~~2022 and 2021~~SG. ~~The~~All ~~total~~significant ~~amount~~intercompany ~~earned is an account receivable at year end~~ transactions and ~~remains~~balances ~~uncollected as~~have ofbeen ~~the audit date~~eliminated.

2i. ~~Risks~~Related Party Revenue and ~~Uncertainties~~Accounts Receivable

InThere ~~December~~was ~~2019,~~no arevenue ~~novel~~generated ~~strain~~from ~~of coronavirus~~the ~~(COVID-19)~~Company ~~emerged~~during inthe period ~~Wuhan,~~ended ~~Hubei~~March ~~Province~~31, ~~China.~~2022 ~~While initially the outbreak was largely concentrated in China~~ and ~~caused significant~~2021. ~~disruptions~~The tototal ~~its~~amount ~~economy,~~earned itis ~~has~~an ~~now~~account ~~spread~~receivable toat ~~several~~year ~~other~~end ~~countries~~ and ~~infections~~remains ~~have~~uncollected ~~been~~as ~~reported~~of ~~globally~~the audit date.

Because 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-192. ~~Additional,~~Risks ~~more restrictive proclamations~~ and~~/or~~ ~~directives may be issued in the future. As a result, all of our offices have been closed effective April 1, 2020.~~Uncertainties

~~The~~In ~~ultimate~~December ~~impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments~~2019, ~~which~~a ~~are~~novel ~~highly~~strain ~~uncertain and cannot be~~of ~~predicted~~coronavirus ~~with confidence, including the duration of the~~ (COVID-19) ~~outbreak,~~was ~~new~~reported ~~information~~to ~~which~~have ~~may~~surfaced ~~emerge~~in ~~concerning~~Wuhan, ~~the~~China. ~~severity~~While of initially the ~~COVID-19~~outbreak ~~pandemic,~~was ~~and~~largely ~~any~~concentrated ~~additional~~in ~~preventative~~China and caused ~~protective~~significant ~~actions~~disruptions ~~that~~to ~~governments,~~its ~~or the Company~~economy, ~~may~~it ~~direct,~~has ~~which~~now ~~may result~~spread into anseveral ~~extended~~other ~~period~~countries ~~of continued business disruption, reduced customer traffic~~ and ~~reduced~~infections ~~operations.~~have ~~Any~~been ~~resulting~~reported ~~financial~~globally. ~~impact~~On ~~cannot~~March 11, be2020, ~~reasonably~~the ~~estimated~~World atHealth ~~this~~Organization ~~time~~declared ~~but~~the isoutbreak ~~anticipated to have~~ a ~~material~~pandemic, ~~adverse~~and ~~impact~~ on ~~our~~March 13, ~~business~~2020, ~~financial~~the ~~condition~~United States ~~and~~declared ~~results~~a ofnational ~~operations~~emergency.

~~The~~Because ~~measures~~COVID-19 ~~taken~~infections tohave ~~date~~been reported ~~will~~throughout ~~impact~~ the ~~Company’s~~United ~~business~~States, ~~for~~certain ~~the~~federal, ~~fiscal~~state ~~third quarter~~ and ~~potentially~~local ~~beyond.~~governmental ~~Management~~authorities ~~expects~~have ~~that~~issued ~~all~~stay-at-home ~~of its business segments~~orders, proclamations ~~across~~and/or ~~all~~directives ofaimed ~~its~~at ~~geographies,~~minimizing ~~will~~the bespread ~~impacted~~of toCOVID-19. ~~some degree~~Additional, ~~but~~more ~~the~~restrictive ~~significance~~proclamations ofand/or ~~the~~directives ~~impact~~may ofbe ~~the~~issued in ~~COVID-19 outbreak on~~ the ~~Company’s business~~future. ~~and~~As ~~the~~a ~~duration~~result, ~~for~~all ~~which~~of itour ~~may~~offices have anbeen ~~impact~~closed ~~cannot~~effective beApril ~~determined~~1, ~~at this time~~2020.

8The 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.

3The measures taken to date will impact the Company’s business for the fiscal third quarter and potentially beyond. ~~Issuance~~Management expects that all of ~~Common~~its ~~Stock~~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.

~~On December 17, 2018, the Company amended and restated its articles of incorporation~~3. ~~The~~Issuance ~~authorized shares~~ of ~~common~~Common 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.Stock

InOn ~~February~~December ~~2019~~17, ~~pursuant~~2018, tothe anCompany ~~exemption~~amended ~~from~~and ~~the~~restated ~~registration~~its ~~requirements~~articles of ~~the~~incorporation. ~~Securities~~The ~~Act~~authorized shares of ~~1933~~common stock were increased from 50,000,000 asshares ~~amended~~to 450,000,000 shares (and the ~~“Securities~~par ~~Act”)~~value ~~provided~~was bychanged ~~Section~~from ~~4(a)(2)~~$0.001 to $0.0001 per share. The change has been reflected retroactively in the accompanying ~~and~~financial ~~Regulation~~statements. SIn ~~thereunder~~addition, the Company ~~sold~~authorized ~~446~~the issuance of 50,~~472~~000,~~607~~000 shares of ~~its~~preferred ~~common~~ stock athaving a ~~price~~par value of $0.0001 per share. ~~for~~As ~~an aggregate price~~ of ~~$44~~December 31,~~647.~~ ~~Issuance costs of $45~~2020,~~725~~ ~~were~~no ~~offset~~preferred ~~against~~shares ~~additional~~have ~~paid~~been ~~in capital in the accompanying financial statements~~issued.

~~In October, 2019, the Company issued 3,527,393 shares of its $.0001 par value common stock for an aggregate price of $352.74.~~ 8

In ~~August~~February ~~2020~~2019, pursuant to an exemption from the ~~Company~~registration ~~issued~~requirements of the Securities Act of 1933, as amended, (the “Securities Act”) provided by Section 4(a)(2) ~~121~~and Regulation S thereunder,~~500~~ the Company sold 446,472,607 shares of its common stock at a price of $0.0001 ~~par~~per ~~value~~share ~~common stock~~ for an aggregate price of $1244,647.15 Issuance costs of $45,725 were offset against additional paid in capital in the accompanying financial statements.

4In October 2019, the Company issued 3,527,393 shares of its $.0001 ~~Warrants~~par ~~and~~value ~~Stock~~common ~~Options~~stock for an aggregate price of $352.74.

NoIn ~~options~~August or2020, ~~warrants~~the ~~are~~Company ~~outstanding~~issued to121,500 ~~acquire~~shares ~~the~~of ~~Company’s~~its $.0001 par value common stock for an aggregate price of $12.15.

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

~~The~~No ~~Company~~options ~~has no taxable income under Federal~~ or ~~State~~warrants ~~tax~~are ~~laws. The Company has loss carry forwards totaling $297,005 during the three-month period ended December 31, 2022~~outstanding ~~that~~to ~~may~~acquire ~~be offset against future federal income taxes. If not used,~~ the ~~carry forwards will expire between 2022 and 2038. Due to the~~ Company’s ~~being~~common ~~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~~stock. ~~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.~~

65. ~~Going~~Income ~~Concern~~Taxes

~~As shown~~The inCompany ~~the~~has ~~accompanying~~no ~~financial~~taxable ~~statements,~~income ~~the~~under Federal ~~Company~~or ~~incurred~~State atax ~~net~~laws. The Company has loss ofcarry forwards totaling $10302,~~687~~594 during the three-month ~~months~~period ended ~~December~~March 31, ~~2022~~ ~~and~~2023 ~~accumulated~~that may ~~losses~~be ofoffset ~~$297,005~~against ~~since~~future ~~inception~~federal atincome ~~June 10, 1998~~taxes. ~~The~~If ~~Company’s~~not ~~current~~used, ~~assets~~the ~~exceed~~carry ~~its~~forwards ~~current liabilities~~will byexpire ~~$9,348~~between at2021 ~~December~~and ~~31, 2022~~2038. ~~These~~Due ~~factors~~to ~~create~~the anCompany being ~~uncertainty~~in asthe todevelopment ~~the~~stage ~~Company’s~~and ~~ability~~incurring tonet ~~continue~~operating aslosses, a ~~going concern.~~valuation ~~The~~allowance ~~ability~~has ofbeen ~~the~~provided ~~Company~~ to ~~continue~~reduce asthe adeferred ~~going~~tax assets ~~concern~~from isthe ~~dependent~~net ~~upon~~operating ~~the~~losses ~~success~~to ofzero. ~~raising~~Therefore, ~~additional~~there ~~capital~~are ~~through the~~no ~~issuance~~tax ofbenefits ~~common~~recognized ~~stock~~in ~~and~~ the ~~ability~~accompanying tostatement ~~generate~~of ~~sufficient operating revenue~~operations. The ~~financial~~income ~~statements~~tax doeffect ~~not~~of ~~include~~the ~~any~~Tax ~~adjustments that~~Cuts ~~might~~and beJobs ~~necessary~~Act ~~should~~have ~~the~~been ~~Company~~completed bein ~~unable~~accordance towith ~~continue~~FASB ~~as a going concern~~ASC740.

76. ~~Subsequent~~Going ~~Events~~Concern

~~Management~~As shown ~~has~~in ~~evaluated~~the ~~subsequent events~~accompanying ~~through~~financial ~~January~~statements, the Company incurred a net loss of $5,859 during the three months ended March 31, 2023 and accumulated losses of $302,594 ~~the~~since ~~date~~inception on ~~which~~June 10, 1998. The Company’s current assets exceed its current liabilities by $3,759 on March 31, 2023. 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 ~~were~~do ~~available~~not toinclude any adjustments that might be ~~issued~~necessary should the Company be unable to continue as a going concern.

97. Subsequent Events

~~ITEM~~Management 2.has ~~MANAGEMENT’S~~evaluated ~~DISCUSSION~~subsequent events ~~AND~~through ~~ANALYSIS~~May OF9, ~~FINANCIAL~~2023, ~~CONDITION~~the ~~AND~~date ~~RESULTS~~on OFwhich ~~OPERATIONS~~the financial statements were available to be issued.

The 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.9

~~Use~~ITEM of2. ~~Terms~~MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

~~Except~~The asfollowing ~~otherwise~~management’s ~~indicated~~discussion and byanalysis ~~the~~should ~~context~~be ~~and for~~read ~~the~~in ~~purposes~~conjunction ofwith ~~this~~our ~~report~~condensed ~~only,~~consolidated ~~references~~financial instatements ~~this~~and ~~report~~the tonotes ~~“we,”~~thereto ~~“our”~~ and the ~~“Company”~~other ~~refer~~financial toinformation ~~Yummies,~~appearing ~~Inc.,~~elsewhere ain ~~Nevada~~this ~~corporation~~report.

~~Special~~Use ~~Note~~of ~~Regarding Forward Looking Statements~~Terms

InExcept ~~addition~~as tootherwise ~~historical~~indicated ~~information,~~by ~~this report contains forward-looking statements within~~ the ~~meaning of Section 27A of the Securities Act of 1933, as amended, or the Securities Act,~~context and ~~Section~~for ~~21E of~~ the ~~Securities~~purposes ~~Exchange Act~~ of ~~1934,~~this asreport ~~amended~~only, orreferences ~~the~~in ~~Exchange~~this ~~Act.~~report Weto ~~use words such as~~ “~~believe~~we,” “~~expect,~~our” ~~“anticipate,”~~ ~~“project,”~~and ~~“target,”~~the “~~plan,~~Company” ~~“optimistic,” “intend,”~~ ~~“aim,”~~refer ~~“will” or similar expressions which are intended~~ to ~~identify forward-looking statements. Such statements include~~Yummies, 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 eventsInc. ~~You are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties~~, asa ~~well~~Nevada 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 statementscorporation.

~~Readers~~Special ~~are~~Note ~~urged~~Regarding toForward ~~carefully~~Looking 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.Statements

~~Overview~~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.

~~The~~Readers ~~Company~~are ~~was~~urged ~~originally~~to ~~incorporated~~carefully inreview ~~the~~and consider ~~State~~the ofvarious ~~Nevada~~disclosures onmade ~~June~~by ~~11,~~us ~~1998.~~in ~~The~~this ~~Company~~report ~~was~~and ~~formed~~our other filings with the ~~stated~~Securities ~~purpose~~and ofExchange ~~engaging~~Commission, inor the ~~business~~SEC. These reports attempt to advise interested parties of the ~~rental~~risks ofand ~~boats~~factors that may affect our business, financial condition and results of ~~personal~~operations ~~water~~and ~~craft~~prospects. ~~but~~The ~~was~~forward-looking ~~not~~statements ~~successful~~made in ~~that~~this ~~business.~~report ~~For~~speak ~~the~~only ~~past~~as ~~number~~ of ~~years,~~ the ~~Company~~date ~~has~~hereof ~~checked~~and ~~the~~we ~~“shell~~disclaim ~~company”~~any obligation, ~~box~~except onas ~~the~~required ~~cover~~by ~~page~~law, ofto ~~its~~provide ~~Form~~updates, 10revisions or amendments to any forward-Klooking ~~annual~~statements ~~reports~~to ~~filed~~reflect ~~with~~changes ~~the~~in ~~Securities~~our ~~and~~expectations or ~~Exchange~~future ~~Commission~~events.

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.Overview

InThe ~~connection~~Company ~~with~~was ~~the~~originally ~~closing~~incorporated ofin the ~~stock purchase~~ ~~transaction,~~State ~~Susan Santage resigned from all offices~~ of ~~the~~Nevada ~~Company~~on ~~that~~June ~~she~~11, ~~held and Mr~~1998. ~~Wei-Hsien~~The ~~Lin~~Company was ~~appointed~~formed aswith the ~~President, Treasurer,~~stated ~~and~~purpose ~~Secretary~~ of ~~the~~engaging ~~Company,~~in ~~effective~~the asbusiness of ~~August 29, 2018. Mr. Lin was also appointed to~~ the ~~board~~rental of ~~directors~~boats ~~(the “Board”)~~and ofpersonal ~~the~~water ~~Company~~craft ~~effective~~but aswas ofnot ~~August~~successful ~~29,~~in ~~2018.~~that Msbusiness. ~~Santage~~For ~~resigned from~~ the ~~board~~past ofnumber ~~directors~~ of years, the Company ~~effective~~has ~~automatically on~~checked the ~~10th~~“shell ~~day~~company” box ~~following~~on the ~~Company’s~~cover ~~filing~~page ~~and mailing~~ of anits ~~information~~Form ~~statement on Schedule 14f~~10-1.K ~~Such~~annual ~~information statement~~reports ~~was~~filed ~~mailed~~with onthe ~~August~~Securities ~~31,~~and ~~2018,~~Exchange ~~so Ms~~Commission. ~~Santage’s resignation was effective as of September 10, 2018.~~

On ~~May~~August 729, ~~2019~~ 2018, the ~~Board~~Company ofentered ~~Directors~~into ofand closed the ~~Company,~~transactions contemplated by ~~written~~a ~~consent~~stock ~~determined~~purchase toagreement ~~increase~~between the ~~size~~Company, Wei-Hsien Lin, and Susan Santage, the sole director, President, Treasurer, Secretary and controlling stockholder of the ~~Board~~Company prior to ~~three~~that ~~(3)~~date. ~~members~~Pursuant ~~and~~to the stock purchase agreement, ~~appointed~~Mr. Lin purchased 1,690,000 shares of the Company’s common stock from Ms. ~~Chi-Yin~~Santage ~~Lee~~for ~~and~~$325,000, Msor $0.19231 ~~Yu-Jo~~per ~~Liao~~share. toSuch shares represented approximately 67.5% of the ~~Board~~Company’s toissued ~~fill~~and outstanding common stock as of the ~~vacancies~~closing. Accordingly, as a result of the transaction, on August 29, 2018, there was a change of control of the ~~Board~~Company ~~created~~and byMr. Lin became the ~~increase~~controlling stockholder of the Company.

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.

On ~~June~~May 187, 2019, the ~~Company~~Board ~~formed~~of aDirectors ~~wholly owned~~of ~~subsidiary under~~ the ~~laws of Singapore~~Company, ~~Yummies~~by ~~Knowledge~~written ~~Management~~consent ~~Pte.~~determined ~~Ltd.,~~to orincrease the ~~Singapore~~size ~~Subsidiary. The Singapore Subsidiary is authorized to issue 5,000 ordinary shares, denominated in Singapore dollars, all~~ of ~~which~~the ~~have~~Board ~~been issued~~ to ~~the~~three ~~Company~~(3) members and appointed ~~are outstanding~~Ms. ~~The~~ ~~address of the Singapore Subsidiary is 82 Lorong 23 Geylang, #06~~Chi-~~05,~~Yin ~~Atrix~~Lee ~~Building, Singapore 88409,~~ and ~~the telephone number is +65 6338 8801~~Ms. ~~The~~Yu-Jo ~~Managing~~Liao ~~Director~~to of the ~~Singapore~~Board ~~Subsidiary~~to isfill ~~Mr.~~the ~~Wei-Hsien~~vacancies ~~Lin,~~on ~~who is also~~ the ~~Chairman~~Board ~~and~~created ~~Chief~~by ~~Executive Officer of~~ the ~~Company~~increase.

~~The~~On ~~principal~~June ~~activities~~18, of2019, the ~~Singapore~~Company ~~Subsidiary are~~formed ina ~~the~~wholly owned ~~field~~subsidiary ofunder ~~management consultancy services and~~ the ~~provision~~laws of ~~corporate training programs and motivational courses in various areas of management. More specifically, the~~ Singapore ~~Subsidiary has begun assisting an affiliated company~~, ~~Doers~~Yummies Knowledge Management Pte. Ltd ~~(“Doers Singapore”)~~., aor ~~private~~the Singapore ~~based company owned by Mr~~Subsidiary. ~~Lin,~~The ~~with~~Singapore ~~marketing, promotional and management~~Subsidiary ~~training~~is ~~activities~~authorized ~~relating~~ to anissue ~~event~~5,000 ~~organized~~ordinary byshares, ~~Doers~~denominated in Singapore ~~titled “Heartland Enterprises: Transform and Thrive~~dollars,~~” a~~ ~~Bintan~~all ~~Island~~of ~~cruise~~which ~~for~~have upbeen toissued ~~150 entrepreneur-attendees took place from July 26~~ to ~~July 28, 2019 on~~ the ~~cruise~~Company ~~ship~~and ~~Genting~~are ~~Dream~~outstanding. ~~(the~~The ~~“Heartland~~address ~~Event”).~~of ~~The~~the Singapore Subsidiary ~~will~~is ~~provide~~82 ~~similar~~Lorong ~~services~~23 toGeylang, ~~future~~#06-05, ~~educational~~Atrix ~~cruises~~Building, ~~and other programs to be sponsored by Doers~~ Singapore 88409, and ~~is being paid for~~ the ~~services~~telephone itnumber ~~provides~~is +65 to6338 ~~Doers Singapore~~8801. ~~Immediately~~The ~~following~~Managing ~~this Bintan~~Director ~~Island~~of ~~cruise,~~ the Singapore Subsidiary ~~began~~is ~~providing~~Mr. ~~educational~~Wei-Hsien ~~site~~Lin, ~~visits to entrepreneurs~~ who ~~have~~is ~~participated~~also in the ~~cruise~~ Chairman and toChief ~~sponsor~~Executive ~~related business development skill building seminars, all~~ Officer of ~~which are expected to generate revenues to~~ the ~~Singapore Subsidiary~~Company. ~~The Singapore Subsidiary will also sponsor its own educational programs separate from those of Doers Singapore.~~

As a 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 company,” as that term is defined in Rule 405 of the Securities Act of 1933, as amended, and Rule 12b-2 of the Exchange Act of 1934, as amended. On July 1, 2019, the Company filed a Form 8-K with the SEC indicating that the Board had made the determination that the Company had left shell company status on June 25, 2019. As such, in its future periodic reports to be filed with the SEC beginning with this annual report on Form 10~~-K, the Company will change the reporting of its status as a shell company and will check the box to indicate that the Company is not a shell company.~~

~~Recent~~The ~~Events~~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.

InAs ~~December~~a 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 ~~novel~~“shell ~~strain~~company,” as that term is defined in Rule 405 of ~~coronavirus~~the Securities Act of 1933, as amended, ~~(COVID-19)~~and ~~was~~Rule ~~reported~~12b-2 toof ~~have~~the ~~surfaced~~Exchange inAct ~~Wuhan~~of 1934, ~~China~~as amended. ~~While~~On ~~initially~~July 1, 2019, the ~~outbreak~~Company ~~was~~filed ~~largely~~a ~~concentrated~~Form in8-K ~~China~~with ~~and~~the ~~caused~~SEC ~~significant~~indicating that the ~~disruptions~~Board tohad ~~its~~made ~~economy~~the determination that the Company had left shell company status on June 25, it2019. ~~has~~As ~~now~~such, ~~spread~~in its future periodic reports to ~~several~~be ~~other~~filed ~~countries~~with ~~and~~the ~~infections~~SEC ~~have~~beginning ~~been~~with ~~reported~~this ~~globally.~~annual Onreport ~~March~~on ~~11,~~Form ~~2020~~10-K, the ~~World~~Company ~~Health~~will ~~Organization~~change ~~declared~~ the ~~outbreak~~reporting of its status as a ~~pandemic,~~shell company and onwill ~~March~~check ~~13,~~the ~~2020,~~box to indicate that the ~~United~~Company ~~States~~is ~~declared~~not a ~~national~~shell ~~emergency~~company.

~~The~~Recent 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.Events

~~The~~In ~~measures~~December ~~taken~~2019, toa ~~date~~novel ~~will~~strain ~~impact~~of ~~the Company’s~~coronavirus ~~business~~(COVID-19) ~~for~~was ~~the~~reported ~~fiscal~~to ~~third~~have ~~quarter~~surfaced ~~and~~in ~~potentially~~Wuhan, ~~beyond~~China. ~~Management~~While ~~expects~~initially ~~that~~the ~~all~~outbreak ofwas ~~its~~largely ~~business~~concentrated ~~segments,~~in ~~across~~China ~~all~~and ofcaused ~~its~~significant ~~geographies~~disruptions to its economy, ~~will~~it behas ~~impacted~~now spread to ~~some~~several ~~degree,~~other ~~but~~countries ~~the~~and ~~significance~~infections ofhave ~~the~~been ~~impact~~reported ofglobally. ~~the~~On ~~COVID-19~~March ~~outbreak~~11, on 2020, the ~~Company’s~~World ~~business and~~Health Organization declared the ~~duration~~outbreak ~~for~~a ~~which~~pandemic, itand ~~may~~on ~~have~~March an13, ~~impact~~2020, ~~cannot~~the beUnited ~~determined~~States atdeclared ~~this~~a ~~time~~national emergency.

~~Going~~The ~~Concern~~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.

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

11Going Concern

~~Emerging~~As ~~Growth~~shown in the accompanying financial statements, the Company incurred a net loss of $5,859 during the three months ended March 31, 2023 and accumulated losses of $302,594 since inception on June 10, 1998. The Company’s current assets exceed its current liabilities by $3,759 on March 31, 2023. 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 do not include any adjustments that might be necessary should the Company be unable to continue as a going concern

WeEmerging ~~qualify~~Growth as an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012, or the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:Company

●We ~~have~~qualify as an ~~auditor~~“emerging ~~report~~growth oncompany” under ~~our~~the ~~internal~~Jumpstart ~~controls~~Our ~~over~~Business ~~financial~~Startups ~~reporting~~Act ~~pursuant~~of 2012, or the JOBS Act. As a result, we are permitted to, ~~Section~~and ~~404(b)~~intend ofto, ~~the~~rely ~~Sarbanes-Oxley~~on ~~Act;~~exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

● ~~comply~~have ~~with~~an ~~any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the~~ auditor’s report ~~providing~~on ~~additional~~our ~~information~~internal ~~about~~controls ~~the~~over ~~audit~~financial ~~and~~reporting ~~the~~pursuant ~~financial~~to ~~statements~~Section 404(~~i.e.,~~b) anof ~~auditor~~the ~~discussion~~Sarbanes-Oxley ~~and analysis)~~Act;

~~● submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and~~11

● ~~disclose~~comply ~~certain~~with ~~executive~~any ~~compensation~~requirement ~~related~~that ~~items~~may ~~such~~be asadopted by the ~~correlation~~Public ~~between~~Company ~~executive~~Accounting ~~compensation~~Oversight ~~and~~Board ~~performance~~regarding ~~and~~mandatory ~~comparisons~~audit offirm ~~the~~rotation ~~chief~~or ~~executive~~a ~~officer~~supplement to the auditor’s ~~compensation~~report toproviding ~~median~~additional ~~employee~~information ~~compensation~~about the audit and the condensed consolidated financial statements (i.e., an auditor discussion and analysis);

In● ~~addition,~~submit 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~~ ~~standards~~executive ~~until~~compensation ~~those~~matters ~~standards would otherwise apply~~ to ~~private~~shareholder ~~companies.~~advisory Wevotes, ~~have elected to take advantage 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~~ oras ~~revised~~“say-on-pay” ~~accounting~~and ~~standards.~~“say-on-frequency;” and

We● ~~will~~disclose ~~remain~~certain anexecutive ~~“emerging~~compensation ~~growth~~related ~~company” for~~items upsuch 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 ~~Exchange~~correlation ~~Act,~~between ~~which would~~executive ~~occur~~compensation ifand ~~the~~performance ~~market~~and ~~value~~comparisons of ~~our common shares that is held by non-affiliates exceeds $700 million as of~~ the ~~last~~chief ~~business~~executive ~~day~~officer’s ~~of our~~compensation ~~most~~to ~~recently~~median ~~completed~~employee ~~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~~compensation.

~~Results~~In addition, Section 107 of ~~Operations~~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 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.

~~The~~We ~~Company is~~will aremain ~~development~~an ~~stage~~“emerging growth company” for ~~and~~up ~~conducted~~to five years, or until the ~~following~~earliest ~~operations~~of ~~during~~(i) the ~~three~~last ~~months~~day ~~ended~~of ~~December~~the 31first fiscal year in which our total annual gross revenues exceed $1 billion, ~~2022~~(ii) ~~and~~the ~~2021:~~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.

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

~~General~~The ~~and~~Company ~~administrative~~is ~~expenses~~a ~~for~~development ~~the~~stage ~~three~~company and ~~months~~had ~~ended~~no ~~December~~operations ~~31,~~during ~~2022 were $10,687, as compared to $11,138 for~~ the three and six months ended ~~December~~March 31, ~~2021,~~2023 anand ~~approximately 4% decrease~~2022.

AsThe aCompany ~~result~~did ofnot ~~the~~generate ~~foregoing~~any ~~factors,~~revenues ~~we had a net loss of $10,687~~ for the three ~~months~~and ~~ended~~six ~~December 31, 2022, as compared to $11,138 for the three~~ months ended ~~December~~March 31, ~~2021~~2023 and 2022.

~~Liquidity~~General and ~~Capital~~administrative ~~Resources~~expenses for the three and six months ended March 31, 2023 were $5,589 and $16,276, as compared to $9,217 and $20,355 for the three and six months ended March 31, 202, an approximately 39% decrease and 20% decrease. Such decrease was primarily due to the decreases in professional services fees, filing fees and registration fees.

As a result of ~~December~~the ~~31,~~foregoing ~~2022~~factors, ~~the~~we ~~Company~~ had ~~minimal~~a ~~current~~net ~~assets~~loss of $185,~~348~~589 toand ~~fund~~$16,276 ~~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~~three ~~12 months. However, it believes that present officers~~ and ~~stockholders~~six ~~will~~months ~~provide~~ended ~~any~~March ~~necessary~~31, ~~funds~~2023, ~~through~~as ~~either~~compared ~~the purchase of stock or loans~~ to ~~the~~$9,217 ~~Company.~~and ~~However~~$20,355 ~~management could~~for bethe ~~incorrect~~three ~~in its belief~~ and six nomonths ~~commitment~~ended ~~has~~March ~~been~~31, ~~made by any party to further fund the Company’s operations~~2022.

12Liquidity and Capital Resources

~~Net~~As of March 31, 2023, the Company had cash ~~used~~in hand of $33 to fund its operations and working capital. The Company intends to maintain its operations in ~~operating~~a ~~activities~~manner ~~was~~which ~~$1,687~~will minimize expenses and believes that present cash resources are sufficient for its operations for the ~~three~~next 12 months. ~~ended~~However, ~~December~~it ~~31,~~believes ~~2022,~~that present asofficers ~~compared~~and tostockholders ~~$11,138~~will ~~for~~provide any necessary funds through either the ~~three~~purchase ~~months~~of ~~ended~~stock ~~December~~or 31loans to the Company. However, management ~~2021~~could be incorrect in its belief and no commitment has been made by any party to further fund the Company’s operations.

~~Net~~For the six months ended March 31, 2023, the net loss of and net cash ~~generated~~used in operation activities of $1,687 for the six months ended March 31, 2023, as compared to $20,355 for the six ~~from~~months ended March 31, 2022. For the six months ended March 31, 2023, net cash increase in financing activities ~~was~~amount of $1,300 as compared to $21,166 ~~mainly~~for the six months ended March 31, 2022. The increase is due to the ~~amount~~ contribution from a shareholder.

We had no investing activities in the three months ended ~~December~~March 31, ~~2022~~2023 and ~~2021~~2022.

~~Off-Balance Sheet Arrangements~~12

~~We have no off~~Off-~~balance~~Balance ~~sheet~~Sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.Arrangements

~~ITEM~~We 3.have ~~QUANTITATIVE~~no ~~AND~~off-balance ~~QUALITATIVE~~sheet ~~DISCLOSURES~~arrangements ~~ABOUT~~that have ~~MARKET~~or ~~RISK~~are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

~~Not~~ITEM ~~applicable~~3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

~~ITEM~~Not 4applicable. ~~CONTROLS AND PROCEDURES.~~

~~Evaluation~~ITEM 4. ofCONTROLS ~~Disclosure~~AND ~~Controls and Procedures~~ PROCEDURES.

WeEvaluation ~~maintain~~of ~~disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act).~~ Disclosure ~~controls~~Controls and ~~procedures refer to controls and other procedures designed~~Procedures 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.

AsWe ~~required~~maintain bydisclosure controls and procedures (as defined in Rule 13a-15(e) ofunder the Exchange Act,). ~~our~~Disclosure ~~management~~controls ~~has~~and ~~carried~~procedures ~~out~~refer anto ~~evaluation,~~controls ~~with~~and ~~the~~other ~~participation~~procedures ~~and~~designed to ~~under~~ensure ~~the~~that ~~supervision~~information ofrequired ~~our~~to ~~principal~~be ~~executive~~disclosed ~~officer and~~in ~~principal~~the ~~financial~~reports ~~officer,~~we offile ~~the~~or ~~effectiveness~~submit ofunder the ~~design~~Exchange ~~and~~Act ~~operation~~is ofrecorded, ~~our~~processed, ~~disclosure~~summarized and ~~controls~~reported ~~and~~within ~~procedures,~~the astime ofperiods ~~December 31,~~specified ~~2021.~~in ~~Based~~the ~~upon,~~rules and asforms of the ~~date~~SEC ofand ~~this~~that ~~evaluation~~such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, ~~determined that~~as ~~our~~appropriate, ~~disclosure~~to ~~controls~~allow ~~and~~timely ~~procedures~~decisions regarding ~~were~~required ~~effective~~disclosure.

~~Changes~~As inrequired ~~Internal~~by ~~Control~~Rule ~~Over~~13a-15(e) ~~Financial~~of ~~Reporting~~the Exchange Act, our management has carried out an evaluation, with the participation and 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 March 31, 2022. 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.

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~~in ~~include~~Internal ~~such~~Control ~~activities~~Over asFinancial ~~implementing new, more efficient systems, consolidating activities, and migrating processes.~~Reporting

~~There~~We ~~were~~regularly noreview ~~changes~~our insystem ~~our~~of internal ~~controls~~control over financial reporting ~~during~~and ~~the~~make ~~quarter~~changes ~~ended~~to ~~December~~our ~~31,~~processes ~~2022~~and ~~that~~systems ~~have~~to ~~materially~~improve ~~affected,~~controls orand ~~are~~increase ~~reasonably~~efficiency, ~~likely~~while toensuring ~~materially~~that ~~affect,~~we ~~our~~maintain an effective internal control ~~over~~environment. ~~financial~~Changes ~~reporting~~may include such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.

13There were no changes in our internal controls over financial reporting during the quarter ended March 31, 2022 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

~~PART II~~13

~~OTHER~~PART ~~INFORMATION~~II

~~ITEM~~OTHER ~~1. LEGAL PROCEEDINGS.~~INFORMATION

~~From~~ITEM ~~time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business~~1. ~~However,~~LEGAL ~~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~~PROCEEDINGS. 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.

OnFrom ~~June~~time 4,to ~~2021~~time, awe ~~shareholder~~may ofbecome ~~the~~involved ~~Company filed an application for appointment of custodian (the “Application”)~~ in ~~the District Court, Clark County, Nevada (the “Court”)~~various ~~claiming~~lawsuits 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~~legal ~~stay was granted by the Court on June 20~~proceedings, ~~2021. On June 29, 2021, we entered into a settlement agreement with the shareholder pursuant to~~ which, ~~among other things~~arise, wein ~~agreed to maintain our corporate filings with~~ the ~~Nevada~~ordinary ~~Secretary~~course of ~~State~~business. inHowever, alitigation ~~timely~~is ~~manner~~subject ~~and~~ to ~~comply~~inherent ~~with regulatory~~uncertainties, and ~~market~~an ~~required~~adverse ~~periodic~~result ~~report~~in ~~filing~~these, ~~requirements.~~or Onother ~~June 30~~matters, ~~2021,~~may ~~the~~arise ~~Court~~from ~~vacated~~time ~~the~~to ~~Custodian~~time ~~Order~~that ~~and~~may ~~dismissed~~harm ~~the~~our ~~shareholder’s action in its entirety~~business. We ~~have~~are ~~paid~~currently annot ~~upfront~~aware of any ~~$25,000~~such ~~for~~legal ~~the~~proceedings ~~legal~~or ~~fees~~claims ~~for~~that ~~handling~~we ~~the~~believe ~~case.~~will Ashave a ~~result,~~material onadverse ~~July~~effect 1,on ~~2021,~~ our ~~legal~~ ~~representative have paid on behalf of the Company of $2~~business,~~500~~ ~~for~~financial ofcondition ~~the~~or ~~final settlement with the shareholder. The surplus of the~~operating ~~legal fees of $5,199 has also been refunded on July 27, 2021~~results.

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, 2022, filed with the Securities and Exchange Commission on December 29, 2022.

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

We have not sold any equity securities during the quarter ended ~~December~~March 31, ~~2022~~2023 that were not previously disclosed in a current report on Form 8-K that was filed during the quarter.

During the quarter ended ~~December~~March 31, ~~2022~~2023, 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.

14ITEM 5. OTHER INFORMATION.

~~ITEM~~We 5have no information to disclose that was required to be in a report on Form 8-K during the quarter ended March 31, 2022 but was not reported. ~~OTHER~~There ~~INFORMATION~~have been no material changes to the procedures by which security holders may recommend nominees to our board of directors.

WeITEM ~~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~~6. ~~There have been no material changes to the procedures by which security holders may recommend nominees to our board of directors~~EXHIBITS.

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)

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

Filed herewith.

* Filed herewith.14

15SIGNATURES

~~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.

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: June 15, 2023	YUMMIES, INC.

	/s/ Wei-Hsien Lin
	Name:	Wei-Hsien Lin
	Title:	President
		(Principal Executive Officer and Principal Financial and Accounting Officer)

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)

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